Disclosures pursuant to Section 289b through e and Section 315b and c of the German Commercial Code (HGB)

The Bayer Group meets the requirements for the nonfinancial statement pursuant to Section 289b through e and Section 315b and c of the German Commercial Code (HGB). The relevant disclosures pertaining to the nonfinancial statement in accordance with the Corporate Social Responsibility Directive Implementation Act (CSR-RUG) are integrated into the management report.

The Supervisory Board fulfilled its auditing duty for the nonfinancial statement pursuant to Sections 170, Paragraph 1 and 171, Paragraph 1 of the German Stock Corporation Act (AktG).