Reporting Principles

With this Sustainability Report, we provide transparent and in-depth insights into both our sustainability strategy and our sustainability performance. With this detailed nonfinancial information, we want to meet the wide-ranging informational needs of our stakeholders. The report supplements the nonfinancial statement pursuant to the CSR Directive Implementation Act (CSR-RUG) that is published in the combined management report of the Annual Report 2022.

Downloads and Services

The following files are available for download. You will find Sustainability and integrated Annual Reports from previous years here.

Sustainability Report 2022 (PDF, 6.23 MB)

Bayer SASB-Index 2022 (PDF, 260 KB)

Bayer TCFD-Report 2022 (PDF, 246 KB)

Bayer SFDR Index 2022 (PDF, 88 KB)

Annual Report 2022 (PDF, 4.68 MB)

The current report is available as PDF. The Bayer Group's sustainability reporting is aligned to the guidelines of the Global Reporting Initiative (GRI) and the 10 principles of the UN Global Compact (UNGC). A comprehensive overview of the GRI disclosures and an outline of our progress in implementing the 10 UNGC principles are available in the GRI/UNGC Index of the report. Our reporting is also aligned to international guidelines and recommendations, including those on the definition and selection of non-financial indicators and on reporting. In this connection, we observe the OECD guidelines for multinational companies and the ISO 26000 standard. Our selection of indicators and measurement of key data also takes into account the recommendations of the European Federation of Financial Analysts Societies (EFFAS) for the reporting of non-financial indicators, the Greenhouse Gas Protocol for the field of greenhouse gas emissions, the World Business Council for Sustainable Development (WBCSD) and the European Chemical Industry Council (CEFIC). This year we will again submit a declaration of conformity with the German Sustainability Code.

Clear nonfinancial indicators help us measure our performance. We collect the data of all relevant organizational units and companies worldwide that fall within the scope of the Bayer Group’s consolidated financial statements. HR and HSE (health, safety and environment) indicators and our social data are given for continuing operations unless otherwise explicitly indicated. Reporting of the Group’s HSE data includes all fully consolidated companies in which we hold at least a 50 percent interest. Data on occupational injuries is collected at all sites worldwide. Environmental indicators are measured at all environmentally relevant production, research and administration sites. We consider all sites to be environmentally relevant whose annual energy consumption is greater than 1.5 terajoules.

You can find further information on our reporting principles in the Sustainability Report. Our integrated Annual Reports for the years 2013-2022 can be found here.