Index for the combined separate integrated non-financial report
Through our combined separate integrated non-financial report, we fulfill the legal requirements. The separate non-financial report of the Merck Group has been combined with the separate non-financial report of the parent undertaking, Merck KGaA, in accordance with Section 289b (3) sentence 2 in conjunction with Section 298 (2) of the German Commercial Code, and integrated into our Corporate Responsibility Report. The following index provides an overview of the contents of the non-financial report and contains links to the relevant passages in the CR report. External references within our CR Report are not part of the non-financial report.
To provide the type of framework stipulated in Section 289d in conjunction with Section 315c (3) of the German Commercial Code, we have applied the standards of the Global Reporting Initiative (Option: Comprehensive) for this report.
Description of business model
We describe our business model, corporate structure, governance and Group strategy under Company profile.
Strategic and organizational approach to sustainability
Under Governance, we present external guidelines and initiatives to which we’ve committed ourselves, along with Group-wide guidelines that are the cornerstone of our responsible governance. Our CR strategy sets out how we practice corporate responsibility, both in terms of strategy and at the organizational level.
Material aspects and issues
To determine the aspects and matters of relevance to the non-financial report, we conducted a materiality analysis that identified several matters that could not be assigned to any of the five aspects defined as minimum contents under Section 289c (2) of the German Commercial Code. Along with these five aspects, we have therefore decided to report on the following additional relevant matters:
Aspect |
Matter |
|
|
Environmental matters |
|
|
|
Employee-related matters |
|
|
|
Social matters |
|
|
|
Respect for human rights |
|
|
|
Anti-corruption and anti-bribery |
|
|
|
|
|
Within our approach to comprehensive risk and opportunity management, we also identify current and potential risks and opportunities in the areas of environment, community and governance. This includes information on the gross risks in terms of potential damage and probability, as well as the residual net risks remaining after mitigation measures have been effected. We did not identify any net risks that fulfill the materiality criteria as set forth by Section 289c (3) no. 3 and 4 of the German Commercial Code. Additional risks are described in the Report on Risks and Opportunities in the combined management report.
Aspect: Environmental matters
Within our Group, environmental matters fall under environmental stewardship. In the following section, we report on the measures implemented to further environmental stewardship, enhance plant and process safety, and address pharmaceutical and chemical residues in the environment (incl. abandoned hazardous waste).
Matter |
Concepts incl. due diligence processes and outcome of activities |
|
|
Environmental stewardship |
|
|
|
Pharmaceutical and chemical residues in the environment (incl. abandoned hazardous waste) |
|
|
|
Plant and process safety |
|
|
|
Aspect: Employee-related matters
Within our Group, employee-related matters fall under the purview of Human Resources (HR). Under this aspect, we report on concepts pertaining to being an attractive employer. These include the matters of health and safety, good leadership, employee engagement, employee development, recruiting and retaining employees, diversity and equal opportunities and work 4.0.
Matter |
Concepts incl. due diligence processes and outcome of activities |
|
|
Health and safety |
|
|
|
Good leadership |
|
|
|
Employee engagement |
|
|
|
Employee development |
|
|
|
Recruiting and retaining employees (incl. work-life balance) |
|
|
|
Diversity and equal opportunities |
|
|
|
Work 4.0 |
|
|
|
Aspect: Social matters
“Social matters” encompasses our relationship with consumers. Under this heading, we report on concepts relating to patient safety, product-related crime, responsible marketing, and data protection.
Matter |
Concepts incl. due diligence processes and outcome of activities |
|
|
Patient safety |
|
|
|
Product-related crime |
|
|
|
Responsible marketing |
|
|
|
Data protection |
|
|
|
Aspect: Respect for human rights
Under “Respect for human rights”, we report on concepts related to bioethics (including genome editing) and clinical studies.
Matter |
Concepts incl. due diligence processes and outcome of activities |
|
|
Bioethics (incl. genome editing) |
|
|
|
Clinical studies |
|
|
|
Aspect: Anti-corruption and anti-bribery
Within our corporate structure, anti-corruption efforts fall under Compliance Management, so we report here on compliance and interactions with health systems.
Matter |
Concepts incl. due diligence processes and outcome of activities |
|
|
Compliance |
|
|
|
Interactions with health systems |
|
|
|
Other matters
In the following section, we report on significant issues that are not covered in any of the five minimum aspects stipulated in section 289c (2) of the German Commercial Code:
Matter |
Concepts incl. due diligence processes and outcome of activities |
|
|
Chemical product safety (incl. labeling of chemicals) |
|
|
|
Transport and warehouse safety |
|
|
|
Prices of medicines |
|
|
|
Innovation and R&D |
|
|
|
Digitalization |
|
|
|