Sustainability Reports
Applying the European Sustainability Reporting Standards (ESRS), our Sustainability Statement as part of the 2024 Annual Report offers a comprehensive overview of our sustainability-relevant efforts to create transparency for our stakeholders. Complementing it, our Impact Report provides further insights into our advanced sustainability strategy and documents our sustainability-related achievements in detail. The Sustainability Highlight Report provides an overview of the key Sustainability facts.
Indicators
Our sustainability reporting is aligned to the Global Reporting Initiative (GRI) Standards and the 10 principles of the U.N. Global Compact (UNGC) since 2000. For 2024, our sustainability reporting is also aligned with the requirements from SASB (Sustainability Accounting Standards Board) and TCFD (Task Force on Climate-related Financial Disclosures). Additionally, we publish an overview of the Principal Adverse Indicators according to the Sustainable Finance Disclosure Regulation (SFDR).
The Sustainability Accounting Standards Board (SASB) Index discloses our relevant sustainability information to our investors. Our SASB report therefore provides a summarized overview of Bayer’s reporting practices and contains structured information on sustainability disclosure topics.
The Taskforce on Climate-related Financial Disclosure (TCFD) provides information to investors about a company’s activities to mitigate the risks of climate change and how these activities are governed. Bayer’s TCFD report helps to improve and increase transparency of our reporting of climate-related financial information.
The Sustainable Finance Disclosure Regulation (SFDR) is a sustainability regulation from the European Union which standardizes ESG disclosures in finance, aiming to increase transparency for sustainable investment products in the markets and to prevent greenwashing. Bayer’s SFDR Index ensures consistent reporting to support investment decisions.
Previous Sustainability Reports
Until 2012 we demonstrated in our Sustainable Development Report how we create a sustained balance between economy, ecology and social responsibility and what contribution we make to sustainable development worldwide. From 2013 until 2018 the Bayer Sustainable Development Report was integrated in the Annual Report.