About

Index of the Global Reporting Initiative (GRI) and the 10 UN Global Compact Principles

Application level

Strategy and Analysis

UNGC prin-
ciples

GRI Indicators according to the G3.1 Guidelines

Level of
reporting

Page
reference

Online annex
1-10 1.1 Statement from the most senior decision-maker of the organization full 1-7
  1.2 Description of key impacts, risks, and opportunities full 49-52, 54, 57, 59f., 79-81, 83, 102, 213, 215-217 3-6-1, 3-6-4

Organizational Profile

UNGC prin-
ciples

GRI Indicators according to the G3.1 Guidelines

Level of
reporting

Page
reference

Online annex
  2.1 Name of the organization full 46  
  2.2 Primary brands, products, and/or services full 46, 55, 108f., 111-113, 279  
  2.3 Operational structure of the organization full 55, 254-257  
  2.4 Location of organization's headquarters full 46  
  2.5 Number of countries where the organization operates, and names of countries with major operations full 47, 166f. 3-15.5-1
  2.6 Nature of ownership and legal form full 43, 46  
  2.7 Markets served full 47, 108f., 111-113, 166f.  
  2.8 Scale of the reporting organization full 46, 169, 177  
  2.9 Significant changes during the reporting period full 57, 74-76, 258-265  
  2.10 Awards received in the reporting period full 42, 88  

Report Parameters

UNGC prin-
ciples

GRI Indicators according to the G3.1 Guidelines

Level of
reporting

Page
reference

Online annex
  3.1 Reporting period for information provided full front cover, 30f.  
  3.2 Date of most recent previous report full Annual Report: Feb. 28, 2014  
  3.3 Reporting cycle full annually  
  3.4 Contact point for questions regarding the report or its contents full inside cover  
  3.5 Process for defining report content full 31, 81  
  3.6 Boundary of the report full 31  
  3.7 State any specific limitations on the scope or boundary of the report full 31  
  3.8
Basis for reporting on joint ventures, subsidiaries, leased facilities, outsourced operations, and other entities full 31  
  3.9 Data measurement techniques and the bases of calculations full 31, 131f., 239-254  
  3.10 Explanation of the effect of any re-statements of information provided in earlier reports, and the reasons for such re-statement full 47, 63, 89, 100, 204, 228, 234, 239  
  3.11 Significant changes from previous reporting periods in the scope, boundary, or measurement methods applied in the report full none  
  3.12 Table identifying the location of the Standard Disclosures in the report full 344f.
  3.13 Policy and current practice with regard to seeking external assurance full 31, 333-337  

Governance, Commitments and Engagement

UNGC prin-
ciples

GRI Indicators according to the G3.1 Guidelines

Level of
reporting

Page
reference

Online annex
1-10 4.1 Governance structure of the organization full 32-38, 184-188  
  4.2 Indicate whether the Chair of the highest governance body is also an executive officer full 34-38, 186  
  4.3 Number and gender of members of the highest governance body that are independent and / or non-executive members full n.a.  
  4.4 Mechanisms for shareholders and employees to provide recommendations or direction to the highest governance body full 43, 189, Financial Calendar  
  4.5
Linkage between compensation of the highest governance body, senior managers, and executives and the organization's performance full 91, 190, 194, 196f., 204  
  4.6 Processes in place for the highest governance body to ensure conflicts of interest are avoided full 187f., 190  
1-10
4.7
Process for determining the composition, qualifications, and expertise of the members of the highest governance body and its committees, including any consideration of gender and other indicators of diversity full 79f., 186f.  
1-10 4.8 Statements of mission or values, codes of conduct, and principles relevant to economic,
environmental, and social performance
full 47f., 80 3-6-2
  4.9 Procedures of the highest governance body for overseeing the organization, identification
and management of sustainability performance, including relevant risks and opportunities, and adherence or compliance with internationally agreed standards, codes of conduct, and principles
full 79-81, 123, 186, 190, 214, 216 3-11-2
  4.10 Processes for evaluating the highest governance body's own performance, particularly with respect to sustainability full 204f.  
7 4.11 Explanation if precautionary approach or principle is addressed full 114 3-10-1
1-10 4.12 Support of externally developed economic, environmental, and social charters, principles, or other initiatives full 43, 79, 114, 129, 134, 139, 190 3-3-BHC-1
  4.13
Principal memberships in industry associations and/or national/international advocacy organizations full   3-6-2, 3-6-4, 3-10-2, 3-10-BCS-1, 3-11-5, 3-12.3-1
1-10 4.14 List of stakeholder groups engaged by the organization full 54 3-6-4
  4.15 Basis for identification and selection of stakeholders with whom to engage full 54, 83 3-6-4
  4.16 Approaches to stakeholder engagement, including frequency of engagement by type and by
stakeholder group
full 43, 81, 83, 91, 189 3-6-4, 3-7-7
1-10 4.17 Key topics and concerns that have been raised through stakeholder engagement, and how the organization has responded full 31, 54, 81, 83, 215 3-6-3, 3-6-4

Economic Performance – Management Approach

UNGC prin-
ciples

GRI Indicators according to the G3.1 Guidelines

Level of
reporting

Page
reference

Online annex
1, 6, 7   Economic Performance – Management Approach full 46-48, 50, 52f., 101f., 147
  EC1 Direct economic value generated and distributed full 52f., 98, 145, 271-274 3-13-1
7 EC2 Financial implications and other risks and opportunities due to climate change full 129, 218, 220  
1, 6 EC3 Coverage of the organization's defined benefit plan obligations full 98, 100, 291-299  
  EC4 Significant financial assistance received from government full 64 3-5-2
  EC5 Range of ratios of standard entry level wage by gender compared to local minimum wage at significant locations of operation full   3-7-13
  EC6 Policy, practices, and proportion of spending on locally-based suppliers at significant locations of operation partial 101f., 116 3-8-1, 3-8-2
6 EC7 Local hiring: policy and proportion of senior management hired from the local community full 96  
  EC8 Infrastructure investments and services provided primarily for public benefit full 147f. 3-3-BHC-1, 3-8-6, 3-10-BCS-2, 3-13-4

Environmental Performance – Management Approach

UNGC prin-
ciples

GRI Indicators according to the G3.1 Guidelines

Level of
reporting

Page
reference

Online annex
7, 8, 9   Environmental Performance – Management Approach full 51, 78, 106-108, 127- 131, 133-141, 144f., 190, 219-221 3-12.5-2
8, 9 EN1 Materials used by weight or volume partial 106, 108, 140  
8, 9 EN2 Percentage of materials used that are recycled input materials partial   3-12.4-2
8 EN3/
EN4
Direct and indirect energy consumption by primary energy source full 128f.  
7 EN5 Energy saved due to conservation and efficiency improvements full 129f. 3-12.2-1
  EN6 Initiatives to provide energy-efficient or renewable energy based products and services, and reductions in energy requirements as a result of these initiatives full 129f. 3-12.2-2
8 EN8 Total water withdrawal by source full 135f. 3-12.3-3
  EN9 Water sources significantly affected by withdrawal of water full 134 3-12.3-1
  EN10 Percentage and total volume of water recycled and reused full 135 3-12.3-3
8 EN11 Use of land in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas partial 141 3-12.5-3
8 EN12 Significant impacts of activities, products, and services on biodiversity in protected areas full 139 3-12.5-1, 3-12-5.2
  EN14 Strategies, current actions, and future plans for managing impacts on biodiversity full 139 3-12.5-2
8, 9 EN16 Total direct and indirect greenhouse gas emissions by weight full 131f.  
8 EN17 Other relevant indirect greenhouse gas emissions by weight full 133 3-12.2-6
7, 8, 9 EN18 Initiatives to reduce greenhouse gas emissions and reductions achieved full 129-131 3-12.2-1, 3-12.2-3, 3-12.2-4, 3-12.2-6
8 EN19 Emissions of ozone depleting substances by weight full 133
8 EN20 NOx, SOx, and other significant air emissions by type and weight full 134 3-12.2-7
8 EN21 Total water discharge by quality and destination full 136f.  
8 EN22 Total weight of waste by type and disposal method full 137 3-12.2-4, 3-12.4-1,
3-12.4-2
8 EN23 Total number and volume of significant spills full 141, 144 3-12.6-2
7, 8, 9 EN26 Initiatives to mitigate environmental impacts of products and services, and extent of impact mitigation full 78, 120, 129f. 3-10-BHC-2,
3-10-BCS-2,
3-12.2-1, 3-12.2-2
  EN27 Percentage of products sold and their packaging materials that are reclaimed by category partial   3-12.4-2
  EN28 Monetary value of significant fines and total number of non-monetary sanctions for noncompliance with environmental laws and regulations full 221, 299f., 322, 324f.  
  EN29 Significant environmental impacts of transporting products and other goods and materials used for the organization's operations, and transporting members of the workforce full 133 3-12.2-6

Social Performance

UNGC prin-
ciples

GRI Indicators according to the G3.1 Guidelines

Level of
reporting

Page
reference

Online annex
1, 3, 6 Labor Practices and Decent Work – Management Approach full 49, 51f., 87f., 92f., 95- 101, 123f., 220  
  LA1 Total workforce by employment type, employment contract, and region, broken down by gender full 87-89, 91, 96 3-7-2, 3-7-4, 3-7-10
6 LA2 Total number and rate of new employee hires and employee turnover by age group, gender, and region partial 88, 90 3-7-1, 3-7-3
1, 3 LA4 Employees covered by collective bargaining agreements full 99f.  
1, 3 LA5 Minimum notice period(s) regarding significant operational changes, including whether it is specified in collective agreements full 92 3-6-4, 3-7-6, 3-7-7
1 LA7 Rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities by region and by gender partial 124f. 3-11-1
  LA8 Prevention and risk-control programs in place regarding serious diseases full 100f., 124f. 3-7-15, 3-11-2, 3-11-3
  LA10 Average hours of training per year per employee by gender, and by employee category full 95  
  LA11 Programs for skills management and lifelong learning that support the continued employability full 93, 95 3-7-5, 3-7-8
  LA12 Percentage of employees recieving regular performance reviews full 91  
1, 6 LA13 Composition of governing bodies and breakdown of employees according to age group / gender / culture partial 88, 96, 100, 187f., 339-343 3-7-9
1, 6 LA14 Ratio of basic salary and remuneration of women to men by employee category, by significant locations of operation partial 97 3-7-13
1, 6 LA15 Return to work and retention rates after parental leave, by gender full 97 3-7-11
1-6 Human Rights – Management Approach full 50, 52, 79f., 98f., 102-104, 127, 190, 219 3-8-6
1-6 HR1 Significant investment agreements and contracts that include clauses incorporating human rights concerns, or that have undergone human rights screening (percentage and total number) partial 127  
1-6 HR2 Percentage of significant suppliers, contractors and other business partners that have undergone human rights screening, and actions taken full 102f. 3-8-4
1-6 HR3 Employee training on human rights, including the percentage of employees trained partial 99, 104 3-8-5
1, 2, 6 HR4 Total number of incidents of discrimination and corrective actions taken partial 192, 215 3-18.3-3
1-5
HR5-7
Operations and significant suppliers: support of freedom of association and collective bargaining, abolition of child labor, elimination of all forms of forced or compulsory labor full 98f., 102-104 3-8-6
  HR10 Percentage / Number of operations verified for observance of human rights partial 98f., 102-104, 190-192  
  HR11 Number of grievances relating to human rights and measures taken partial 98f., 103, 190-192, 215 3-18.3-3
10 Society – Management Approach full 51, 125f., 134f., 145-
148, 190-192, 215, 221
3-6-4, 3-9-BHC-2,
3-13-2, 3-18.3-3
  SO1 Percentage of operations with implemented local community engagement, impact assessments, and development programs full 145f. 3-6-4
10 SO2 Corruption: Percentage and total number of business units analyzed partial 190 3-18.3-1
10 SO3 Corruption: Percentage of employees trained in anti-corruption full 191 3-18.3-2
10 SO4 Actions taken in response to incidents of corruption partial 192, 215, 221, 299f., 322 3-18.3-3
1-10 SO5 Public policy positions and participation in public policy development and lobbying full 117 3-5-3, 3-6-4
  S06 Total value of financial and in-kind contributions to political parties, politicians, and related institutions by country full   3-6-4, 3-13-2
  S07 Total number of legal actions for anti-competitive behavior, anti-trust, and monopoly practices and their outcomes full 221, 299f., 322f.  
  SO8 Monetary value of significant fines and sanctions for non-compliance with laws and regulations full 221, 299f., 322-325  
  SO9 Operations with (potential) negative impacts on local communities full 125f., 134f., 141, 144 3-11-4
  SO10 Prevention and mitigation measures implemented in operations with significant potential or actual negative impacts on local communities full 125f., 134f., 141, 144 3-12.3-2, 3-12.6-2
1, 8 Product Responsibility – Management Approach full 51f., 108-110, 112-116, 118-121, 123, 190, 219-221 3-9-BHC-1, 3-9- BHC-2, 3-9-BHC-3, 3-9-BMS-1
1, 8 PR1 Product life cycle stages for which health and safety impacts are assessed and percentage of products subject to such procedures full 66, 114, 116, 118-120, 123 3-10-1, 3-10-4, 3-10-BMS-1
8 PR3 Type of product information required by procedures, and percentage of products subject to such information requirements full 114-116, 118f., 123 3-10-BHC-1, 3-10-BMS-1
  PR5 Practices related to customer satisfaction, including results of surveys measuring customer satisfaction partial 108, 110, 112 3-9-BHC-3, 3-9-BMS-1
10
PR6
Programs for adherence to laws, standards, and voluntary codes related to marketing communications full 108-110, 112f., 120 3-9-BHC-1, 3-9- BHC-2, 3-10-6
  PR9
Significant fines for non-compliance with laws and regulations concerning the provision and use of products and services full 221, 299f., 322-325  
Last updated: March 9, 2015  Copyright © Bayer AG
http://www.annualreport2014.bayer.com