| 1. | Vision and strategy |
| 1.1 | Statement from the CEO or Chairman of the Supervisory Board |  |
| 1.2 | Key sustainability impacts, risks and opportunities | |
| 2. | Organizational profile |
| 2.1 | Name of the company | Bayer AG |
| 2.2 | Major brands, products and services | |
| 2.3 | Business areas and operational structure | |
| 2.4 | Location of company’s headquarters | |
| 2.5 | Countries in which the organization’s main operations are located | |
| 2.6 | Nature of ownership | |
| 2.7 | Markets | |
| 2.8 | Scale of the company | |
| 2.9 | Significant changes during the reporting period | |
| 2.10 | Awards received in the reporting period | |
| 3. | Reporting parameters |
| Reporting profile |
| 3.1 | Reporting period | 2009 |
| 3.2 | Date of most recent previous report | May 2009 |
| 3.3 | Reporting cycle | annually |
| 3.4 | Contact for questions regarding the report | |
| Scope and limitations of the report |
| 3.5 | Process for defining report content | |
| 3.6 | Limits of the reporting procedure | |
| 3.7 | Limitations on the scope of the report | |
| 3.8 | Joint ventures, subsidiaries, outsourcing | |
| 3.9 | Data capture | |
| 3.10 | Changes in the presentation of information compared to earlier reports | |
| 3.11 | Changes in the scope and limitations of the report or in the measurement methods applied | |
| 3.12 | Index according to GRI with page numbers | |
| 3.13 | Verification: External verification of the statements | |
| 4. | Management, obligations and commitment |
| Management |
| 4.1 | Governance structure | |
| 4.2 | Independence of the Supervisory Board Chairman | |
| 4.3 | Governance body and/or independent members of management | |
| 4.4 | Mechanisms for stockholders and employees to provide recommendations to the Board of Management or Supervisory Board | |
| 4.5 | Linkage between Board of Management compensation and company performance | |
| 4.6 | Mechanisms in place for the governance bodies to ensure avoidance of conflicts of interest | |
| 4.7 | Expertise of the governance bodies in sustainability issues | |
| 4.8 | Mission statements, company values and codes of conduct | |
| 4.9 | Procedures of the Board of Management and Supervisory Board for overseeing sustainability performance | |
| 4.10 | Processes for evaluating the performance of the Board of Management | |
| Obligations towards external initiatives |
| 4.11 | Implementation of the precautionary principle | |
| 4.12 | Support of external initiatives | |
| 4.13 | Principal memberships in industry and business associations | |
| Stakeholder commitment |
| 4.14 | Stakeholder groups engaged by the organization | |
| 4.15 | Selection of stakeholders | |
| 4.16 | Approaches to stakeholder dialogue (type/frequency) | |
| 4.17 | Statements on key concerns raised by stakeholders | |
| 5. | Performance indicators |
| Economics |
| Management approach | |
| Aspect: Business performance |
| EC1 | Economic value generated and distributed | |
| EC2 | Financial implications of climate change | |
| EC3 | Defined company benefit plan obligations | |
| EC4 | Public service financial benefits | |
| Aspect: Market conduct |
| EC6 | Business policy towards local suppliers | |
| EC7 | Senior management hired from the local community | |
| Aspect: Indirect economic effects |
| EC8 | Infrastructure investments and services provided for public benefit | |
| Ecology |
| Management approach | |
| Aspect: Materials deployment |
| EN1 | Materials used by weight/volume | |
| EN2 | Percentage of materials used that are recycled input materials | |
| Aspect: Energy use |
| EN3 | Direct energy consumption by primary energy sources | |
| EN4 | Indirect energy consumption by primary energy sources | |
| Aspect: Water |
| EN8 | Total water withdrawal by source | |
| Aspect: Biodiversity |
| EN11 | Use of land in protected areas | |
| EN12 | Significant impacts of activities in protected areas | |
| Aspect: Emissions, wastewater and waste |
| EN16 | Direct and indirect greenhouse gas emissions | |
| EN17 | Other relevant greenhouse gas emissions (e.g. caused by business trips) | |
| EN18 | Initiatives to reduce greenhouse gas emissions and reductions achieved | |
| EN19 | Emissions of ozone-depleting substances by weight | |
| EN20 | NOx, SOx, and other significant air emissions by weight | |
| EN21 | Wastewater discharge | |
| EN22 | Waste by type and disposal method | |
| EN23 | Releases of hazardous substances by number and volume | |
| Aspect: Products and services |
| EN26 | Initiatives to mitigate environmental impacts of products and services | |
| EN27 | Percentage of products whose packaging is reused | |
| Aspect: Legal compliance |
| EN28 | Fines/sanctions for non-compliance with environmental regulations | |
| Social performance |
| Working conditions |
| Management approach | |
| Aspect: Employment |
| LA1 | Breakdown of workforce by employment type and region | |
| LA2 | Workforce fluctuation by age group, gender and region | |
| Aspect: Codetermination |
| LA4 | Percentage of employees covered by collective wage agreements | |
| LA5 | Minimum notice period(s) regarding significant operational changes | |
| Aspect: Occupational health and safety |
| LA7 | Injuries, absentee rates and work-related fatalities | |
| LA8 | Risk control and programs with respect to serious diseases | |
| Aspect: Training and continuing education |
| LA10 | Training and continuing education hours by employee category | |
| LA11 | Programs for employability and lifelong learning | |
| Aspect: Diversity and equal opportunity |
| LA13 | Composition of senior management and employee structure (e.g. age/gender/culture) | |
| LA14 | Compensation by gender and employee category | |
| Human rights |
| Management approach | |
| Aspect: Business practice |
| HR1 | Investment decisions that include human rights clauses or screening | |
| HR2 | Percentage of suppliers that have undergone screening on human rights and action taken | |
| HR3 | Employee training on human rights | |
| Aspect: Anti-discrimination |
| HR4 | Incidents of discrimination and action taken | |
| Aspect: Freedom of association and right to collective bargaining |
| HR5 | Businesses with significant risk | |
| Aspect: Child labor |
| HR6 | Businesses with significant risk and action taken | |
| Aspect: Forced labor |
| HR7 | Businesses with significant risk and action taken | |
| Society |
| Management approach | |
| Aspect: Local community |
| SO1 | Policy to manage impacts on local communities | |
| Aspect: Corruption |
| SO2 | Percentage and number of business areas analyzed | |
| SO3 | Percentage of employees trained in corruption prevention | |
| SO4 | Action taken in response to incidents of corruption | |
| Aspect: Political affairs |
| SO5 | Public policy positions and participation in public policy development and lobbying | |
| Aspect: Legal compliance |
| SO8 | Fines/sanctions for non-compliance with regulations | |
| Product stewardship |
| Management approach | |
| Aspect: Customer safety and health |
| PR1 | Product life cycle stages for which health and safety impacts are assessed | |
| Aspect: Products and services |
| PR3 | Principles/measures related to product information and labeling | |
| Aspect: Advertising |
| PR6 | Programs for compliance with laws and voluntary codes related to advertising | |
| Aspect: Legal compliance |
| PR9 | Significant fines for non-compliance with laws and regulations concerning the use of products and services | |
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