CSR Directive Implemen­tation Act: Index to Nonfinan­cial Statement

CSR Directive Implementation Act1: Index to Nonfinancial Statement

1

Sections 289b to e HGB, sections 315b and c HGB; additional information on the nonfinancial statement of Bayer AG in accordance with sections 289b to e HGB is given in Chapter “Nonfinancial and other disclosures by Bayer AG”

Business model

 

We present our business model within the meaning of the German Commercial Code (HGB), Section 289c and Section 315c in Chapters “Corporate Profile” and “Corporate Structure”

Aspects

 

Bayer area of activity

 

Concept:
Management approaches, Group targets, measures, results, due diligence processes; nonfinancial key data

Environmental aspects

 

 

 

Chapter

 

 

Resource efficiency; environmental protection (emissions into air, water, soil); safety; product stewardship

 

Group Strategy and Targets
Production
Product Stewardship
Safety
Environmental Protection

Supplier management

 

Supplier management

 

Group Strategy and Targets
Procurement and Supplier Management

Employee-related aspects

 

 

 

Chapter

 

 

Employee relations and developments; safety; human rights

 

Group Strategy and Targets
Commitment to Employees and Society
Global Respect for Human Rights
Safety

Supplier management

 

Supplier management

 

Group Strategy and Targets
Procurement and Supplier Management

Social aspects

 

 

 

Chapter

 

 

Stakeholder engagement and partnerships; societal engagement; production; safety

 

Group Strategy and Targets
Sustainability Management
Societal Engagement
Production
Safety

Bribery and corruption

 

 

 

Chapter

Instruments for combating corruption and bribery

 

Business ethics

 

Group Strategy and Targets
Global Respect for Human Rights
Marketing and Distribution
Compliance

Supplier management

 

Supplier management

 

Group Strategy and Targets
Procurement and Supplier Management

Respect for human rights

 

 

 

Chapter

 

 

Employee relations and developments (fair working conditions); human rights
Supplier management

 

Group Strategy and Targets
Commitment to Employees and Society
Global Respect for Human Rights
Procurement and Supplier Management

Material risks

 

In chapters “Group-wide Opportunity and Risk Management System”, “Opportunity and Risk Status” and Note “Legal Risks”, we report on material risks that arise through our business activity, business relationships, products and services

Diversity concept

 

We present our diversity concept for the Board of Management and Supervisory Board in Chapter “Declaration by Corporate Management”, and for Group employees in general in Chapter “Commitment to Employees and Society”