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Index of the Global Reporting Initiative (GRI) and the 10 UN Global Compact Principles

Strategy and Analysis

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ciples

GRI Indicators according to the G3.1 Guidelines

Reported

Links

Online annex
1-10 1.1 Statement from the most senior decision-maker of the organization full Chairman's Letter
  1.2 Description of key impacts, risks, and opportunities full Group Strategy 3-1.3-1
        Corporate Environment 3-3-BHC-1
        Strategies of the Subgroups 3-6-2
        Sustainability
        Sustainability
        Employees
        Procurement and Production
        Opportunity and Risk Report
        Opportunity and Risk Report

Organizational Profile

UNGC prin-
ciples

GRI Indicators according to the G3.1 Guidelines

Reported

Links

Online annex
  2.1 Name of the organization full Corporate Profile  
  2.2 Primary brands, products, and/or services full Corporate Profile  
        Corporate Structure  
        Products, Distribution and Markets  
        Goodwill and Other Intangible Assets  
  2.3 Operational structure of the organization full Corporate Structure  
        Changes in the Scope of Consolidation  
  2.4 Location of organization's headquarters full Corporate Profile  
  2.5 Number of countries where the organization operates, and names of countries with major operations full Corporate Profile  
        Business Development by Region  
  2.6 Nature of ownership and legal form full Investor Information  
        Corporate Profile  
  2.7 Markets served full Corporate Profile  
        Economic Environments of the Subgroups  
        Products, Distribution and Markets  
        Business Development in the Emerging Markets  
  2.8 Scale of the reporting organization full Corporate Profile  
        Earnings Performance of Bayer AG  
        Asset and Financial Position of Bayer AG  
  2.9 Significant changes during the reporting period full Strategies of the Subgroups  
        Research, Development, Innovation  
        Business Combinations and Other Acquisitions  
  2.10 Awards received in the reporting period full Investor Information 2-1
        Ratings, rankings and awards 3-7-20

Report Parameters

UNGC prin-
ciples

GRI Indicators according to the G3.1 Guidelines

Reported

Links

Online annex
  3.1 Reporting period for information provided full Annual Report 2013  
        Reporting Principles  
  3.2 Date of most recent previous report full Annual Report: Feb. 28, 2013
Sustainable Development Report: April 26, 2013
 
  3.3 Reporting cycle full annual  
  3.4 Contact point for questions regarding the report or its contents full Contact  
  3.5 Process for defining report content full Sustainability 3-6-1
        Reporting Principles  
  3.6 Boundary of the report full Reporting Principles  
  3.7 State any specific limitations on the scope or boundary of the report full Reporting Principles  
  3.8
Basis for reporting on joint ventures, subsidiaries, leased facilities, outsourced operations, and other entities full Reporting Principles  
  3.9 Data measurement techniques and the bases of calculations full Air Emissions  
        Basic Principles, Methods and Critical Accounting Estimates  
        Reporting Principles  
  3.10 Explanation of the effect of any re-statements of information provided in earlier reports, and the reasons for such re-statement full Corporate Structure  
        Employees  
        Overview of Sales, Earnings and Financial Position  
        HealthCare  
        CropScience  
        MaterialScience  
        Business Development by Region  
        Earnings Performance of the Bayer Group  
        Calculation of EBIT(DA) Before Special Items  
        Core Earnings Per Share  
        Value Management  
        Liquidity and Capital Expenditures of the Bayer Group  
        Asset and Capital Structure of the Bayer Group  
        Bayer Group Consolidated Income Statements  
        Bayer Group Consolidated Statements of Comprehensive Income  
        Bayer Group Consolidated Statements of Financial Position  
        Bayer Group Consolidated Statements of Cash Flows  
        Bayer Group Consolidated Statements of Changes in Equity  
        Key Data by Segment and Region  
        Segment Reporting  
        Selling Expenses  
        Other Operating Income  
        Other Operating Expenses  
        Personnel Expenses and Employee Numbers  
        Financial Result  
        Earnings per Share  
        Goodwill and Other Intangible Assets  
        Property, Plant and Equipment  
        Investments Accounted for Using the Equity Method  
        Other Financial Assets  
        Inventories  
        Trade Accounts Receivable  
        Provisions for Pensions and Other Post-Employment Benefits  
        Other Provisions  
        Financial Liabilities  
        Other Liabilities  
        Related Parties  
        Five-Year Summary  
  3.11 Significant changes from previous reporting periods in the scope, boundary, or measurement methods applied in the report full Integrated Annual Report  
        Reporting Principles
  3.12 Table identifying the location of the Standard Disclosures in the report full GRI and UN Global Compact Index
  3.13 Policy and current practice with regard to seeking external assurance full Independent Assurance Report  
        Reporting Principles  

Governance, Commitments and Engagement

UNGC prin-
ciples

GRI Indicators according to the G3.1 Guidelines

Reported

Links

Online annex
1-10 4.1 Governance structure of the organization full Report of the Supervisory Board  
        Governance  
  4.2 Indicate whether the Chair of the highest governance body is also an executive officer full Report of the Supervisory Board  
        Declaration Concerning the German Corporate Governance Code  
        Supervisory Board  
        Board of Management  
  4.3 Number and gender of members of the highest governance body that are independent and / or non-executive members full Governance  
        Supervisory Board  
  4.4 Mechanisms for shareholders and employees to provide recommendations or direction to the highest governance body full Investor Information 3-6-2
        Governance  
        Calendar  
  4.5
Linkage between compensation of the highest governance body, senior managers, and executives and the organization's performance full Sustainability  
        Compliance  
        Compensation Report  
  4.6 Processes in place for the highest governance body to ensure conflicts of interest are avoided full Governance  
        Compliance  
1-10
4.7
Process for determining the composition, qualifications, and expertise of the members of the highest governance body and its committees, including any consideration of gender and other indicators of diversity full Sustainability  
        Compliance  
1-10 4.8 Statements of mission or values, codes of conduct, and principles relevant to economic,
environmental, and social performance
full Corporate Profile 3-6-4
        Sustainability  
  4.9 Procedures of the highest governance body for overseeing the organization, identification
and management of sustainability performance, including relevant risks and opportunities, and adherence or compliance with internationally agreed standards, codes of conduct, and principles
full Governance  
        Compliance  
        Opportunity and Risk Report  
  4.10 Processes for evaluating the highest governance body’s own performance, particularly with respect to sustainability full Report of the Supervisory Board  
        Compensation of the Supervisory Board  
7 4.11 Explanation if precautionary approach or principle is addressed full Product Stewardship 3-10-1
1-10 4.12 Support of externally developed economic, environmental, and social charters, principles, or other initiatives full Sustainability 3-3-BHC-1
        Product Stewardship 3-5-BCS-1
        Air Emissions 3-10-2
        Use of Water and Emissions into Water  
        Biodiversity  
        Compliance  
  4.13
Principal memberships in industry associations and/or national/international advocacy organizations full Sustainability 3-6-2
          3-10-BCS-1
1-10 4.14 List of stakeholder groups engaged by the organization full Corporate Environment  
  4.15 Basis for identification and selection of stakeholders with whom to engage full Corporate Environment 3-6-2
  4.16 Approaches to stakeholder engagement, including frequency of engagement by type and by
stakeholder group
full Corporate Environment 3-6-1
        Sustainability 3-6-2
1-10 4.17 Key topics and concerns that have been raised through stakeholder engagement, and how the organization has responded full Corporate Environment 3-6-1
        Stakeholder Dialogue at Bayer 3-6-2
        Opportunity and Risk Report  

Economic Performance – Management Approach

UNGC prin-
ciples

GRI Indicators according to the G3.1 Guidelines

Reported

Links

Online annex
1, 6, 7   Economic Performance – Management Approach full Corporate Profile
        Targets and Performance Indicators  
        Value Creation  
        Procurement and Production  
  EC1 Direct economic value generated and distributed full Value Creation 3-13-1
        Social Commitment  
        Taxes  
7 EC2 Financial implications and other risks and opportunities due to climate change full Air Emissions  
        Air Emissions  
        Opportunity and Risk Report  
        Opportunity and Risk Report  
        Opportunity and Risk Report  
1, 6 EC3 Coverage of the organization's defined benefit plan obligations full Employees  
        Provisions for Pensions and Other Post-Employment Benefits  
  EC4 Significant financial assistance received from government full   3-5-2
  EC5 Range of ratios of standard entry level wage by gender compared to local minimum wage at significant locations of operation full   3-7-8
  EC6 Policy, practices, and proportion of spending on locally-based suppliers at significant locations of operation partial Procurement and Production 3-8-1
        Product Stewardship  
6 EC7 Local hiring: policy and proportion of senior management hired from the local community full Employees  
  EC8 Infrastructure investments and services provided primarily for public benefit full Social Commitment 3-3-BHC-1
          3-8-7
          3-10-BCS-2
          3-13-3

Environmental Performance – Management Approach

UNGC prin-
ciples

GRI Indicators according to the G3.1 Guidelines

Reported

Links

Online annex
7, 8, 9   Environmental Performance – Management Approach full Targets and Performance Indicators 3-1.3-1
        Procurement and Production  
        Environmental Protection  
        Air Emissions  
        International Standards and Certifications  
        Compliance  
        Opportunity and Risk Report  
8, 9 EN1 Materials used by weight or volume partial Procurement and Production 3-8-8
8, 9 EN2 Percentage of materials used that are recycled input materials not reported    
8 EN3/
EN4
Direct and indirect energy consumption by primary energy source full Energy Consumption  
7 EN5 Energy saved due to conservation and efficiency improvements full Air Emissions 3-12.2-1
  EN6 Initiatives to provide energy-efficient or renewable energy based products and services, and reductions in energy requirements as a result of these initiatives full Energy Consumption 3-12.2-2
8 EN8 Total water withdrawal by source full Use of Water and Emissions into Water  
  EN9 Water sources significantly affected by withdrawal of water full Use of Water and Emissions into Water 3-12.3-1
  EN10 Percentage and total volume of water recycled and reused full Use of Water and Emissions into Water 3-12.3-3
8 EN11 Use of land in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas partial   3-12.5-2
8 EN12 Significant impacts of activities, products, and services on biodiversity in protected areas full Biodiversity 3-12.5-1
          3-12.5-2
  EN14 Strategies, current actions, and future plans for managing impacts on biodiversity full Biodiversity 3-12.5-1
8, 9 EN16 Total direct and indirect greenhouse gas emissions by weight full Air Emissions 3-12.2-5
8 EN17 Other relevant indirect greenhouse gas emissions by weight full Air Emissions 3-12.2-6
        Air Emissions  
        Air Emissions  
7, 8, 9 EN18 Initiatives to reduce greenhouse gas emissions and reductions achieved full Air Emissions 3-12.2-1
          3-12.2-3
          3-12.2-4
          3-12.2-6
8 EN19 Emissions of ozone depleting substances by weight full Air Emissions
8 EN20 NOx, SOx, and other significant air emissions by type and weight full Air Emissions 3-12.2-7
8 EN21 Total water discharge by quality and destination full Use of Water and Emissions into Water  
8 EN22 Total weight of waste by type and disposal method full Waste and Recycling 3-12.2-4
          3-12.4-1
          3-12.4-2
8 EN23 Total number and volume of significant spills full Environmental Incidents 3-12.6-1
        International Standards and Certifications  
7, 8, 9 EN26 Initiatives to mitigate environmental impacts of products and services, and extent of impact mitigation full Strategies of the Subgroups 3-10-BCS-3
        Research, Development, Innovation 3-12.2-2
        Product Stewardship 3-12.5-1
        Product Stewardship  
        Product Stewardship  
        Air Emissions  
  EN27 Percentage of products sold and their packaging materials that are reclaimed by category not reported    
  EN28 Monetary value of significant fines and total number of non-monetary sanctions for noncompliance with environmental laws and regulations full Opportunity and Risk Report  
        Other Provisions  
        Legal Risks  
        Legal Risks  
  EN29 Significant environmental impacts of transporting products and other goods and materials used for the organization’s operations, and transporting members of the workforce full Air Emissions 3-12.2-6

Social Performance

UNGC prin-
ciples

GRI Indicators according to the G3.1 Guidelines

Reported

Links

Online annex
1, 3, 6 Labor Practices and Decent Work – Management Approach full Targets and Performance Indicators 3-1.3-1
        Stakeholder Dialogue at Bayer  
        Employees  
        Safety  
        Opportunity and Risk Report  
  LA1 Total workforce by employment type, employment contract, and region, broken down by gender full Employees 3-7-1
          3-7-3
          3-7-17
6 LA2 Total number and rate of new employee hires and employee turnover by age group, gender, and region partial Employees 3-7-2
          3-7-19
1, 3 LA4 Employees covered by collective bargaining agreements full Employees 3-7-12
1, 3 LA5 Minimum notice period(s) regarding significant operational changes, including whether it is specified in collective agreements full Employees 3-6-2
          3-7-10
          3-7-12
1 LA7 Rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities by region and by gender partial Safety 3-11-1
  LA8 Prevention and risk-control programs in place regarding serious diseases full Employees 3-7-21
        Safety 3-11-2
          3-11-3
  LA10 Average hours of training per year per employee by gender, and by employee category partial Employees  
  LA11 Programs for skills management and lifelong learning that support the continued employability full Employees 3-7-5
        Employees 3-7-6
        Employees 3-7-7
  LA12 Percentage of employees recieving regular performance reviews full Employees  
        Employees  
1, 6 LA13 Composition of governing bodies and breakdown of employees according to age group / gender / culture partial Employees 3-7-15
        Employees  
        Governance  
        Supervisory Board  
        Board of Management  
1, 6 LA14 Ratio of basic salary and remuneration of women to men by employee category, by significant locations of operation partial Employees 3-7-8
1, 6 LA15 Return to work and retention rates after parental leave, by gender full Employees 3-7-18
1-6 Human Rights – Management Approach full Targets and Performance Indicators 3-8-7
        Sustainability  
        Employees  
        Procurement and Production  
        Environmental Protection  
        Compliance  
1-6 HR1 Significant investment agreements and contracts that include clauses incorporating human rights concerns, or that have undergone human rights screening (percentage and total number) partial Environmental Protection  
1-6 HR2 Percentage of significant suppliers, contractors and other business partners that have undergone human rights screening, and actions taken partial Procurement and Production 3-8-4
1-6 HR3 Employee training on human rights, including the percentage of employees trained partial Employees 3-8-5
        Procurement and Production  
1, 2, 6 HR4 Total number of incidents of discrimination and corrective actions taken partial Compliance  
        Compensation Report  
        Opportunity and Risk Report  
1-5
HR5-7
Operations and significant suppliers: support of freedom of association and collective bargaining, abolition of child labor, elimination of all forms of forced or compulsory labor full Employees 3-7-12
        Procurement and Production  
  HR10 Percentage / Number of operations verified for observance of human rights partial Employees  
        Procurement and Production  
        Compliance  
  HR11 Number of grievances relating to human rights and measures taken partial Employees  
        Procurement and Production  
        Compliance  
        Opportunity and Risk Report  
        Compensation Report  
10 Social Performance: Society – Management Approach full Targets and Performance Indicators 3-1.3-1
        Safety 3-6-2
        Use of Water and Emissions into Water 3-13-2
        Social Commitment  
        Compliance  
        Opportunity and Risk Report  
  SO1 Percentage of operations with implemented local community engagement, impact assessments, and development programs full Social Commitment 3-6-2
          3-13-2
10 SO2 Corruption: Percentage and total number of business units analyzed partial Compliance  
10 SO3 Corruption: Percentage of employees trained in anti-corruption full Compliance 3-18.3-1
10 SO4 Actions taken in response to incidents of corruption partial Compliance 3-18.3-1
        Opportunity and Risk Report  
        Opportunity and Risk Report  
        Other Provisions  
        Legal Risks  
1-10 SO5 Public policy positions and participation in public policy development and lobbying full Product Stewardship 3-6-2
          3-5-3
          3-10-6
  S06 Total value of financial and in-kind contributions to political parties, politicians, and related institutions by country full   3-6-2
          3-13-2
  S07 Total number of legal actions for anti-competitive behavior, anti-trust, and monopoly practices and their outcomes full Opportunity and Risk Report  
        Other Provisions  
        Legal Risks  
  SO8 Monetary value of significant fines and sanctions for non-compliance with laws and regulations full Opportunity and Risk Report  
        Other Provisions  
        Legal Risks  
  SO9 Operations with (potential) negative impacts on local communities full Safety 3-11-3
        Use of Water and Emissions into Water 3-11-4
        Environmental Incidents  
  SO10 Prevention and mitigation measures implemented in operations with significant potential or actual negative impacts on local communities full Safety 3-12.3-2
        Use of Water and Emissions into Water 3-12.6-1
        Environmental Incidents  
1, 8 Product Responsibility – Management Approach full Targets and Performance Indicators 3-1.3-1
        Products, Distribution and Markets 3-6-2
        Opportunity and Risk Report 3-9-BHC-1
        Opportunity and Risk Report 3-9-BHC-2
1, 8 PR1 Product life cycle stages for which health and safety impacts are assessed and percentage of products subject to such procedures full Research, Development, Innovation 3-10-2
        Product Stewardship 3-10-4
        Product Stewardship 3-10-BCS-2
        Product Stewardship 3-10-BMS-1
        Product Stewardship  
8 PR3 Type of product information required by procedures, and percentage of products subject to such information requirements full Product Stewardship 3-9-BHC-1
        Product Stewardship  
        Product Stewardship  
        Product Stewardship  
        Product Stewardship  
        Product Stewardship  
  PR5 Practices related to customer satisfaction, including results of surveys measuring customer satisfaction partial   3-6-2
10
PR6
Programs for adherence to laws, standards, and voluntary codes related to marketing communications full Products, Distribution and Markets 3-9-BHC-1
        3-9-BHC-2
PR9
Significant fines for non-compliance with laws and regulations concerning the provision and use of products and services full Opportunity and Risk Report
      Other Provisions
      Legal Risks
Last updated: August 1, 2014  Copyright © Bayer AG
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