Bayer Annual Report 2025

Data Points From Other EU Legal Regulations

The following overview shows all data points resulting from other EU legal regulations that we took into account when preparing our Sustainability Statement.

List of datapoints in cross-cutting and topical standards that derive from other EU legislation

Disclosure Requirement and related datapoint

 

Section

ESRS 2 GOV-1 Board’s gender diversity, paragraph 21 (d)

 

4.1 General Information on the Sustainability Statement – The role of the administrative, management and supervisory bodies [GOV-1]

ESRS 2 GOV-1 Percentage of board members who are independent, paragraph 21 (e)

 

4.1 General Information on the Sustainability Statement – The role of the administrative, management and supervisory bodies [GOV-1]

ESRS 2 GOV-4 Statement on due diligence, paragraph 30

 

4.1 General Information on the Sustainability Statement – Statement on due diligence [GOV-4]

ESRS 2 SBM-1 Involvement in activities related to fossil fuel activities, paragraph 40 (d) i

 

Not material

ESRS 2 SBM-1 Involvement in activities related to chemical production, paragraph 40 (d) ii

 

4.1 General Information on the Sustainability Statement – Strategy, business model and value chain [SBM-1]

ESRS 2 SBM-1 Involvement in activities related to controversial weapons, paragraph 40 (d) iii

 

Not material

ESRS 2 SBM-1 Involvement in activities related to cultivation and production of tobacco, paragraph 40 (d) iv

 

Not material

ESRS E1-1 Transition plan to reach climate neutrality by 2050, paragraph 14

 

4.2.2 Climate Change – Our Transition and Transformation Plan for climate protection [E1-1]

ESRS E1-1 Undertakings excluded from Paris-aligned benchmarks, paragraph 16 (g)

 

4.2.2 Climate Change – Our Transition and Transformation Plan for climate protection [E1-1]

ESRS E1-4 GHG emission reduction targets, paragraph 34

 

4.2.2 Climate Change – Targets related to climate change mitigation and adaptation [E1-4]

ESRS E1-5 Energy consumption from fossil sources disaggregated by sources (only high climate impact sectors), paragraph 38

 

4.2.2 Climate Change – Energy consumption and mix [E1-5]

ESRS E1-5 Energy consumption and mix, paragraph 37

 

4.2.2 Climate Change – Energy consumption and mix [E1-5]

ESRS E1-5 Energy intensity associated with activities in high climate impact sectors, paragraphs 40 to 43

 

4.2.2 Climate Change – Energy consumption and mix [E1-5]

ESRS E1-6 Gross Scope 1, 2, 3 and Total GHG emissions, paragraph 44

 

4.2.2 Climate Change – Greenhouse gas emissions of Scope 1, 2 and 3 and total greenhouse gas emissions [E1-6]

ESRS E1-6 Gross GHG emissions intensity, paragraphs 53 to 55

 

4.2.2 Climate Change – Greenhouse gas emissions of Scope 1, 2 and 3 and total greenhouse gas emissions [E1-6]

ESRS E1-7 GHG removals and carbon credits, paragraph 56

 

4.2.2 Climate Change – GHG removals and GHG mitigation projects financed through carbon credits [E1-7]

ESRS E1-9 Exposure of the benchmark portfolio to climate-related physical risks, paragraph 66

 

Phase-in disclosure

ESRS E1-9 Disaggregation of monetary amounts by acute and chronic physical risk, paragraph 66 (a)

 

Phase-in disclosure

ESRS E1-9 Location of significant assets at material physical risk, paragraph 66 (c)

 

Phase-in disclosure

ESRS E1-9 Breakdown of the carrying value of real estate assets by energy-efficiency classes, paragraph 67 (c)

 

Phase-in disclosure

ESRS E1-9 Degree of exposure of the portfolio to climate-related opportunities, paragraph 69

 

Phase-in disclosure

ESRS E2-4 Amount of each pollutant listed in Annex II of the E-PRTR Regulation (European Pollutant Release and Transfer Register) emitted to air, water and soil, paragraph 28

 

Not material

ESRS E3-1 Water and marine resources, paragraph 9

 

4.2.4 Water and Marine Resources – Policies related to water scarcity resulting from water consumption [E3-1]

ESRS E3-1 Dedicated policy, paragraph 13

 

4.2.4 Water and Marine Resources – Policies related to water scarcity resulting from water consumption [E3-1]

ESRS E3-1 Sustainable oceans and seas, paragraph 14

 

Not material

ESRS E3-4 Total water recycled and reused, paragraph 28 (c)

 

4.2.4 Water and Marine Resources – Water consumption [E3-4]

ESRS E3-4 Total water consumption in m3 per net revenue on own operations, paragraph 29

 

4.2.4 Water and Marine Resources – Water consumption [E3-4]

ESRS 2 SBM-3 E4, paragraph 16 (a) i

 

Not material

ESRS 2 SBM-3 E4, paragraph 16 (b)

 

Not material

ESRS 2 SBM-3 E4, paragraph 16 (c)

 

Not material

ESRS E4-2 Sustainable land/agriculture practices or policies paragraph 24 (b) as well as Policies related to reputational risks [E4-2]

 

4.2.5 Biodiversity and ecosystems – Policies to reduce soil degradation and the decline in biodiversity on land used for agriculture [E4-2]

ESRS E4-2 Sustainable oceans/seas practices or policies, paragraph 24 (c)

 

Not material

ESRS E4-2 Policies to address deforestation, paragraph 24 (d)

 

Not material

ESRS E5-5 Nonrecycled waste, paragraph 37 (d)

 

4.2.6 Circular Economy – Resource outflows [E5-5]

ESRS E5-5 Hazardous waste and radioactive waste, paragraph 39

 

4.2.6 Circular Economy – Resource outflows [E5-5]

ESRS 2 SBM3 – S1 Risk of incidents of forced labor, paragraph 14 (f)

 

4.3.1 Own Workforce – Material impacts, risks and opportunities and their interaction with strategy and business model [S1.SBM-3]

ESRS 2 SBM3 – S1 Risk of incidents of child labor, paragraph 14 (g)

 

4.3.1 Own Workforce – Material impacts, risks and opportunities and their interaction with strategy and business model [S1.SBM-3]

ESRS S1-1 Human rights policy commitments, paragraph 20

 

4.3.1 Own Workforce – Our principles regarding our own workforce [S1-1]

ESRS S1-1 Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8, paragraph 21

 

4.3.1 Own Workforce – Our principles regarding our own workforce [S1-1]

ESRS S1-1 Processes and measures for preventing trafficking in human beings, paragraph 22

 

4.3.1 Own Workforce – Our principles regarding our own workforce [S1-1]

ESRS S1-1 Workplace accident prevention policy or management system, paragraph 23

 

4.3.1 Own Workforce – Our principles regarding our own workforce [S1-1] as well as Policies related to health and safety [S1-1]

ESRS S1-3 Grievance/complaints handling mechanisms, paragraph 32 (c)

 

4.3.1 Own Workforce – Processes to remediate negative impacts and channels for own workers to raise concerns [S1-3]

ESRS S1-14 Number of fatalities and number and rate of work-related accidents, paragraph 88 (b) and (c)

 

4.3.1 Own Workforce – Health and safety metrics [S1-14]

ESRS S1-14 Number of days lost to injuries, accidents, fatalities or illness, paragraph 88 (e)

 

4.3.1 Own Workforce – Health and safety metrics [S1-14]

ESRS S1-16 Unadjusted gender pay gap, paragraph 97 (a)

 

4.3.1 Own Workforce – Compensation metrics [S1-16]

ESRS S1-16 Excessive CEO pay ratio, paragraph 97 (b)

 

4.3.1 Own Workforce – Compensation metrics [S1-16]

ESRS S1-17 Incidents of discrimination, paragraph 103 (a)

 

4.3.1 Own Workforce – Incidents, complaints and severe human rights impacts [S1-17]

ESRS S1-17 Nonrespect of UNGPs on Business and Human Rights and OECD, paragraph 104 (a)

 

4.3.1 Own Workforce – Incidents, complaints and severe human rights impacts [S1-17]

ESRS 2- SBM3 – S2 Significant risk of child labor or forced labor in the value chain, paragraph 11 (b)

 

4.3.2 Workers in the Value Chain – Material impacts, risks and opportunities and their interaction with strategy and business model related to workers in the value chain [S2.SBM-3]

ESRS S2-1 Human rights policy commitments, paragraph 17

 

4.3.2 Workers in the Value Chain – Policies related to value chain workers [S2-1]

ESRS S2-1 Strategy related to value chain workers, paragraph 18

 

4.3.2 Workers in the Value Chain – Policies related to value chain workers [S2-1]

ESRS S2-1 Nonrespect of UNGPs on Business and Human Rights principles and OECD guidelines, paragraph 19

 

Not material

ESRS S2-1 Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8, paragraph 19

 

4.3.2 Workers in the Value Chain – Policies related to value chain workers [S2-1]

ESRS S2-4 Human rights issues and incidents connected to upstream and downstream value chain, paragraph 36

 

4.3.2 Workers in the Value Chain – Prevention and mitigation through measures related to value chain workers [S2-4]

ESRS S3-1 Human rights policy commitments, paragraph 16

 

4.3.3 Affected Communities – Policies related to affected communities [S3-1]

ESRS S3-1 Nonrespect of UNGPs on Business and Human Rights, ILO principles or OECD guidelines, paragraph 17

 

4.3.3 Affected Communities – Policies related to affected communities [S3-1]

ESRS S3-4 Human rights issues and incidents, paragraph 36

 

4.3.3 Affected Communities – Material impacts, risks and opportunities and their interaction with strategy and business model related to consumers and end-users [S4.SBM-3]

ESRS S4-1 Policies related to consumers and end-users, paragraph 16

 

4.3.4 Consumers and End-Users – Policies related to the social involvement of consumers and/or end-users [S4-1] as well as Policies related to the personal safety of consumers and/or end-users [S4-1] as well as Policies related to access to information by consumers and/or end-users [S4-1]

ESRS S4-1 Nonrespect of UNGPs on Business and Human Rights and OECD guidelines, paragraph 17

 

4.3.4 Consumers and End-Users – Policies related to the social involvement of consumers and/or end-users [S4-1] as well as Policies related to the personal safety of consumers and/or end-users [S4-1] as well as Policies related to access to information by consumers and/or end-users [S4-1]

ESRS S4-4 Human rights issues and incidents, paragraph 35

 

4.3.4 Consumers and End-Users – Actions related to the social involvement of consumers and/or end-users [S4-4] as well as Actions related to the personal safety of consumers and/or end-users [S4-4]

ESRS G1-1 United Nations Convention against Corruption, paragraph 10 (b)

 

Not material

ESRS G1-1 Protection of whistle-blowers, paragraph 10 (d)

 

Not material

ESRS G1-4 Fines for violation of anti-corruption and anti-bribery laws, paragraph 24 (a)

 

4.4.1 Business Conduct – Confirmed incidents of corruption or bribery [G1-4]

ESRS G1-4 Standards of anti-corruption and anti-bribery, paragraph 24 (b)

 

Not material