Performance Report

Reporting Principles

We have combined our annual financial and sustainability reporting in a single integrated report since fiscal 2013.

Annuals Reports of the reporting years 2014 – 2018

Through our integrated reporting, we aim to emphasize the interaction between financial, ecological and social factors and underscore their impact on the long-term success of our company. The current report is available as an online publication. This augmented version of the Annual Report contains additional information in the form of numbered online annexes.

The Bayer Group's sustainability reporting is aligned to the guidelines of the Global Reporting Initiative (GRI) and the 10 principles of the UN Global Compact (UNGC). A comprehensive overview of the GRI indicators and an outline of our progress in implementing the 10 UNGC principles (corresponding to the Advanced Level) are available in the current Annual Report. Our reporting is also aligned to international guidelines and recommendations, including those on the definition and selection of non-financial indicators and on reporting. In this connection, we observe the OECD guidelines for multinational companies and the ISO 26000 standard. Our selection of indicators and measurement of key data also takes into account the recommendations of the European Federation of Financial Analysts Societies (EFFAS) for the reporting of non-financial indicators, the Greenhouse Gas Protocol for the field of greenhouse gas emissions, the World Business Council for Sustainable Development (WBCSD) and the European Chemical Industry Council (CEFIC). This year we will again submit a declaration of conformity with the German Sustainability Code.

We collect the data of all relevant organizational units and companies worldwide that fall within the scope of the Bayer Group’s consolidated financial statements. All HSE (health, safety and environmental protection) performance indicators for the Group are collated in our Group-wide site information system (BaySIS). The HSE data cover all fully consolidated companies in which Bayer owns at least 50 percent of the shares. The performance indicators of these companies are fully consolidated regardless of the exact proportion of the shares held by Bayer. Data on occupational injuries, transport accidents and environmental incidents are collected at all sites worldwide. Environmentally relevant indicators are measured at all production sites.

You can find further information on our reporting principles in the Integrated Annual Report 2018.