assured 2010
Performance Report

Reporting principles

Our Sustainable Development Report provides clear and concise information on all issues that we and our stakeholders consider to be of relevance for sustainability. Our reporting meets the requirements established in the internationally recognized G3 guidelines of the Global Reporting Initiative (GRI) and covers all financial and non-financial indicators corresponding to GRI level A+. Our reporting is also based on the content of the 10 principles of the UN Global Compact (UNGC) [ 163 ] and on OECD Guidelines. You can find a summarized GRI index and the corresponding UNGC here. A comprehensive overview of the GRI indicators [ 164 ] and our progress in implementing the 10 UNGC principles can be found in the online report.
When selecting and measuring indicators, we took recommendations by the following into consideration:
  • World Business Council for Sustainable Development (WBCSD)
  • Greenhouse Gas Protocol (GHG Protocol)
  • European Chemical Industry Council (Conseil Européen de l’Industrie Chimique, CEFIC)
  • Society of Investment Professionals in Germany (Deutsche Vereinigung für Finanzanalyse und Asset Management, DVFA) in conjunction with the European Federation of Financial Analysts Societies (EFFAS), for the reporting of non-financial indicators.

Recording our sustainability indicators

Transparent reporting is based on the acquisition of valid and plausible data. All HSE (health, safety and environmental protection) performance indicators for the Group are recorded in BaySISTM, our Group-wide, site-based information system. The data undergo plausibility checks and cross-checks to ensure a high level of data integrity. The HSE data cover all companies in which we have a holding of at least 50 percent. The performance indicators of these companies are fully consolidated regardless of Bayer’s share in them. We use various other information systems to gather HR performance indicators and social data worldwide, such as ProKon, the Global HR Productive system and the reporting database Human Resources Controlling Tool. We register the data of all relevant organizational units and companies worldwide that fall within the scope of the Bayer Group’s consolidated financial statements. The following information on the reporting group applies to all indicators with the exception of greenhouse gas emissions:
  • The years 2006 to 2010 are shown as continuing operations following the spin-off of Lanxess. The Wolff Walsrode and H.C. Starck sites and the Diagnostics Division are no longer included in the reporting group. Schering sites are included from mid-2006. Because Schering sites were reported for the first full year in 2007, some indicators may show year-on-year balance sheet growth in 2007.
  • Data on occupational injuries and transport accidents and environmental incidents are captured worldwide at all sites of subgroups and service companies.
  • Environmentally relevant indicators are recorded at all (production) sites.
To meet the customary international standard, we shall modify our reporting on occupational injuries for the next report by replacing the indicator used to date, the “million working hour quota” (MAQ), with the LTRIR. The LTRIR (Lost Time Reportable Incident Rate) is based on 200,000 employee working hours and includes work-related illnesses. At the same time, we will extend our reporting to include incidents that do not lead to lost working time but require more than simple first aid measures. The corresponding indicator is the RIR (Recordable Incident Rate).
The auditing company Ernst & Young reviewed the data capture process and statements made in the entire Sustainable Development Report, including the printed version and the additional online content, to verify that they are consistent, appropriate and plausible. Furthermore, on-site visits were made to 10 reporting objects in Germany, France, the United States and Thailand. During these visits, random checks were performed on the gathering and reporting of HSE data.
Last updated: May 17, 2011

http://www.sustainability2010.bayer.com/en/reporting-principles.aspx

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