GRI Content Index of the Global Reporting Initiative (GRI) with the 10 Principles of the U.N. Global Compact

For fiscal 2018 we are applying the GRI Standards for the first time. This report has been prepared in accordance with the GRI Standards: Core option. If there is insufficient information available on a GRI indicator, we have explained this. The GRI Content Index additionally includes the corresponding UNGC principles and the assignment of our areas of activity to the GRI aspects. Moreover, we indicate whether our scope to exercise influence lies within or outside the company. In the Bayer online report, the GRI indicators are directly referred to on the pages in question.

For the implementation of the GRI Materiality Disclosure Service the GRI had access to the Bayer Annual Report 2018. The correct positioning of the “Materiality Disclosures” (102-40 – 102-49) in the report was confirmed by the GRI.

GRI Service Feb 2018 (Logo)

General Disclosures

GRI 101: Foundation 2016

GRI 102: General Disclosures 2016

Organizational profile

102-1 Name of the organization

102-3 Location of headquarters

102-4 Location of operations

102-5 Ownership and legal form

102-6 Markets served

102-8 Information on employees and other workers UNGC 6

102-9 Supply chain

102-11 Precautionary Principle or approach

Strategy

102-14 Statement from senior decision-maker UNGC 1, 2, 3, 4, 5, 6, 7, 8, 9, 10

Ethics and integrity

102-17 Mechanisms for advice and concerns about ethics UNGC 10

Governance

102-18 Governance structure

102-22 Composition of the highest governance body and its committees

102-23 Chair of the highest governance body

102-24 Nominating and selecting the highest governance body

102-25 Conflicts of interest

102-26 Role of highest governance body in setting purpose, values, and strategy

102-27 Collective knowledge of highest governance body

102-28 Evaluating the highest governance body’s performance

102-29 Identifying and managing economic, environmental, and social impacts

102-31 Review of economic, environmental, and social topics

102-32 Highest governance body’s role in sustainability reporting

102-33 Communicating critical concerns

102-34 Nature and total number of critical concerns

102-36 Process for determining remuneration

102-37 Stakeholders‘ involvement in remuneration

Stakeholder engagement

Reporting practice

102-45 Entities included in the consolidated financial statements

102-46 Defining report content and topic Boundaries

102-48 Restatements of information

Comments

All tables with the footnote 2017 figures restated

102-49 Changes in reporting

102-50 Reporting period

102-51 Date of most recent report

102-52 Reporting cycle

102-53 Contact point for questions regarding the report

102-54 Claims of reporting in accordance with the GRI Standards

102-55 GRI content index

Topic-specific disclosures

Economic topics

GRI 201: Economic Performance 2016

GRI 103 Management Approach 2016 (including 103-1, 103-2, 103-3) UNGC 7

Bayer area of activity

Product and process innovation

GRI Standards limitation

within and outside

Bayer area of activity

Employee relations development

GRI Standards limitation

within

201-2 Financial implications and other risks and opportunities due to climate change UNGC 7

GRI 202: Market Presence 2016

GRI 103 Management Approach 2016 (including 103-1, 103-2, 103-3) UNGC 6

Bayer area of activity

Employee relations development

GRI Standards limitation

within

202-1 Ratios of standard entry level wage by gender compared to local minimum wage UNGC 6

Comments

We align our compensation with local market conditions in Emerging Markets and developing countries. Furthermore, in keeping with our human rights position, we pursue the goal of paying adequate salaries that ensure a suitable standard of living for our employees and their families. In all Emerging Markets where we are active, the lowest salary paid by Bayer is at least in line with the applicable minimum wage and in most cases higher. We therefore do not report on the margin between standard entry salary according to gender and local minimum wage.

202-2 Proportion of senior management hired from the local community UNGC 6

GRI 203: Indirect Economic Impacts 2016

GRI 103 Management Approach 2016 (including 103-1, 103-2, 103-3)

Bayer area of activity

Access to health care

GRI Standards limitation

outside

Bayer area of activity

Sustainable food security

GRI Standards limitation

outside

203-2 Significant indirect economic impacts

GRI 204: Procurement Practices 2016

GRI 103 Management Approach 2016 (including 103-1, 103-2, 103-3)

Bayer area of activity

Supplier management

GRI Standards limitation

outside

204-1 Proportion of spending on local suppliers

GRI 205: Anti-corruption 2016

GRI 103 Management Approach 2016 (including 103-1, 103-2, 103-3) UNGC 10

Bayer area of activity

Business ethics

GRI Standards limitation

within and outside

205-1 Operations assessed for risks related to corruption UNGC 10

Comments

We do not report such risks in relation to operations but in relation to sales. Complete coverage is key in compliance / anti-corruption in the first instance. Areas at risk are monitored more frequently than others.

205-2 Communication and training about anti-corruption policies and procedures UNGC 10

Comments

We do not report quantitatively on training for the Board of Management, Supervisory Board and business partners. Anticorruption training courses for employees are implemented globally. For the 2019 reporting year, we are examining the data by region.

GRI 206: Anti-competitive Behavior 2016

GRI 103 Management Approach 2016 (including 103-1, 103-2, 103-3)

Bayer area of activity

Business ethics

GRI Standards limitation

within and outside

206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices

Environmental topics

GRI 302: Energy 2016

GRI 103 Management Approach 2016 (including 103-1, 103-2, 103-3) UNGC 7, 8, 9

Bayer area of activity

Environmental protection / resource efficiency

GRI Standards limitation

within and outside

302-1 Energy consumption within the organization UNGC 7, 8

302-3 Energy intensity UNGC 8

GRI 303: Water 2016

GRI 103 Management Approach 2016 (including 103-1, 103-2, 103-3) UNGC 7, 8

Bayer area of activity

Environmental protection / resource efficiency

GRI Standards limitation

within and outside

303-1 Water withdrawal by source UNGC 7, 8

303-3 Water recycled and reused UNGC 8

GRI 304: Biodiversity 2016

GRI 103 Management Approach 2016 (including 103-1, 103-2, 103-3) UNGC 8

Bayer area of activity

Environmental protection / resource efficiency

GRI Standards limitation

within and outside

304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas UNGC 8

304-2 Significant impacts of activities, products, and services on biodiversity UNGC 8

GRI 305: Emissions 2016

GRI 103 Management Approach 2016 (including 103-1, 103-2, 103-3) UNGC 7, 8, 9

Bayer area of activity

Environmental protection / resource efficiency

GRI Standards limitation

within and outside

305-1 Direct (Scope 1) GHG emissions UNGC 7, 8

305-2 Energy indirect (Scope 2) GHG emissions UNGC 7, 8

305-3 Other indirect (Scope 3) GHG emissions UNGC 7, 8

305-4 GHG emissions intensity UNGC 8

305-6 Emissions of ozone-depleting substances (ODS) UNGC 7, 8

305-7 Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions UNGC 7, 8

GRI 306: Effluents and Waste 2016

GRI 103 Management Approach 2016 (including 103-1, 103-2, 103-3) UNGC 8

Bayer area of activity

Environmental protection / resource efficiency

GRI Standards limitation

within and outside

306-1 Water discharge by quality and destination UNGC 8

306-2 Waste by type and disposal method UNGC 8

306-3 Significant spills UNGC 8

GRI 307: Environmental Compliance 2016

GRI 103 Management Approach 2016 (including 103-1, 103-2, 103-3) UNGC 8

Bayer area of activity

Business ethics

GRI Standards limitation

within and outside

307-1 Non-compliance with environmental laws and regulations UNGC 8

GRI 308: Supplier Environmental Assessment 2016

GRI 103 Management Approach 2016 (including 103-1, 103-2, 103-3) UNGC 8

Bayer area of activity

Supplier management

GRI Standards limitation

outside

308-1 New suppliers that were screened using environmental criteria UNGC 8

Comments

As the reported procedure for auditing our suppliers (including according to environmental criteria) includes the new suppliers, we do not report the percentage of new suppliers separately

308-2 Negative environmental impacts in the supply chain and actions taken UNGC 8

Social topics

GRI 401: Employment 2016

GRI 103 Management Approach 2016 (including 103-1, 103-2, 103-3) UNGC 6

Bayer area of activity

Employee relations development

GRI Standards limitation

within

401-1 New employee hires and employee turnover UNGC 6

Comments

We do not report the fluctuation rate in fiscal 2018 by region and age group because the data including the acquired agriculture business are not available in full. We plan to do so once again for fiscal 2019.

401-3 Parental leave UNGC 6

Comments

We do not report on retention or return rates because these data were not compiled.

GRI 402: Labor/Management Relations 2016

GRI 103 Management Approach 2016 (including 103-1, 103-2, 103-3) UNGC 3

Bayer area of activity

Employee relations development

GRI Standards limitation

within

402-1 Minimum notice periods regarding operational changes UNGC 3

GRI 403: Occupational Health and Safety 2016

403-2 Types of injury and rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities

Comments

We do not report on occupational injuries by gender, as these data have to be collected in certain regions anonymously. It is important for us to have classification by incident type and a detailed analysis of the causes of the individual incidents.

403-3 Workers with high incidence or high risk of diseases related to their occupation

GRI 404: Training and Education 2016

GRI 103 Management Approach 2016 (including 103-1, 103-2, 103-3) UNGC 6

Bayer area of activity

Employee relations development

GRI Standards limitation

within

404-1 Average hours of training per year per employee UNGC 6

404-2 Programs for upgrading employee skills and transition assistance programs

404-3 Percentage of employees receiving regular performance and career development reviews UNGC 6

Comments

We do not report the percentage by employee category because the data are not available. We are examining reporting this indicator in the future.

GRI 405: Diversity and Equal Opportunity 2016

GRI 103 Management Approach 2016 (including 103-1, 103-2, 103-3) UNGC 1, 6

405-2 Ratio of basic salary and remuneration of women to men UNGC 6

Comments

We do not report quantitatively on the ratio of the basic salary and compensation of women to men. Male and female employees at Bayer receive equal compensation. It is awarded on the basis of qualifications and responsibility.

GRI 406: Non-discrimination 2016

GRI 103 Management Approach 2016 (including 103-1, 103-2, 103-3) UNGC 6

Bayer area of activity

Business ethics

GRI Standards limitation

within and outside

406-1 Incidents of discrimination and corrective actions taken UNGC 6

Comments

We do not report on the number of incidents of discrimination. We report on the total number of notifications registered with the compliance hotline. We internally record the precise reason for the grievance, track how it is followed up and take corresponding action in line with our corporate policy. More detailed information on this would constitute a business secret.

GRI 407: Freedom of Association and Collective Bargaining 2016

GRI 103 Management Approach 2016 (including 103-1, 103-2, 103-3) UNGC 2, 3

Bayer area of activity

Employee relations development

GRI Standards limitation

within

407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk UNGC 2, 3

GRI 408: Child Labor 2016

GRI 103 Management Approach 2016 (including 103-1, 103-2, 103-3) UNGC 2, 5

Bayer area of activity

Employee relations development

GRI Standards limitation

within

408-1 Operations and suppliers at significant risk for incidents of child labor UNGC 2, 5

GRI 412: Human Rights Assessment 2016

GRI 103 Management Approach 2016 (including 103-1, 103-2, 103-3) UNGC 1, 2

Bayer area of activity

Employee relations development

GRI Standards limitation

within

412-1 Operations that have been subject to human rights reviews or impact assessments UNGC 2

412-2 Employee training on human rights policies or procedures UNGC 1

412-3 Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening UNGC 2

GRI 413: Local Communities 2016

GRI 103 Management Approach 2016 (including 103-1, 103-2, 103-3) UNGC 1

Bayer area of activity

Stakeholder commitment / partnerships

GRI Standards limitation

within and outside

Bayer area of activity

Safety

GRI Standards limitation

within and outside

Bayer area of activity

Social commitment

GRI Standards limitation

outside

413-1 Operations with local community engagement, impact assessments, and development programs UNGC 1

413-2 Operations with significant actual and potential negative impacts on local communities UNGC 1

GRI 414: Supplier Social Assessment 2016

GRI 103 Management Approach 2016 (including 103-1, 103-2, 103-3) UNGC 2

414-1 New suppliers that were screened using social criteria

Comments

As the reported procedure for auditing our suppliers (including according to social criteria) includes the new suppliers, we do not report the percentage of new suppliers separately.

414-2 Negative social impacts in the supply chain and actions taken UNGC 2

GRI 415: Public Policy 2016

GRI 103 Management Approach 2016 (including 103-1, 103-2, 103-3) UNGC 10

Bayer area of activity

Business ethics

GRI Standards limitation

within and outside

415-1 Political contributions UNGC 10

GRI 416: Customer Health and Safety 2016

GRI 103 Management Approach 2016 (including 103-1, 103-2, 103-3)

Bayer area of activity

Sustainable food security

GRI Standards limitation

outside

Bayer area of activity

Product stewardship

GRI Standards limitation

within and outside

416-1 Assessment of the health and safety impacts of product and service categories

416-2 Incidents of non-compliance concerning the health and safety impacts of products and services

GRI 417: Marketing and Labeling 2016

GRI 103 Management Approach 2016 (including 103-1, 103-2, 103-3) UNGC 7

Bayer area of activity

Product stewardship

GRI Standards limitation

within and outside

417-1 Requirements for product and service information and labeling UNGC 7

417-2 Incidents of non-compliance concerning product and service information and labeling

417-3 Incidents of non-compliance concerning marketing communications

GRI 419: Socio Economic Compliance 2016

GRI 103 Management Approach 2016 (including 103-1, 103-2, 103-3)

Bayer area of activity

Business ethics

GRI Standards limitation

within and outside

Further GRI Disclosures

GRI 409: Forced or Compulsory Labor 2016

GRI 103 Managementansatz (inklusive 103-1, 103-2, 103-3) UNGC 2, 4

Bayer area of activity

Employee relations development

GRI Standards limitation

within

GRI 418: Customer Privacy 2016

GRI 103 Management Approach 2016 (including 103-1, 103-2, 103-3)

Compare to Last Year