Index for the combined separate integrated non-financial report
Through our combined separate integrated non-financial report (hereinafter referred to as “non-financial report”), we fulfill the requirements arising from the CSR Directive Implementation Act. The separate non-financial report of the Group has been combined with the separate non-financial report of the parent undertaking, Merck KGaA, Darmstadt, Germany, 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 289b 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 issues of relevance to the non-financial report, we conducted a materiality assessment that identified several issues 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 issues:
Aspect |
Issue |
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Environmental matters |
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Employee-related matters |
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Social matters |
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Respect for human rights |
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Anti-corruption and anti-bribery |
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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 & process safety, and address pharmaceutical and chemical residues in the environment (incl. abandoned hazardous waste).
Issue |
Specification |
Reference |
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Environmental stewardship |
Concepts incl. due diligence processes |
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Outcome of activities |
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Pharmaceutical and chemical residues in the environment (incl. abandoned hazardous waste) |
Concepts incl. due diligence processes |
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Outcome of activities |
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Plant & process safety |
Concepts incl. due diligence processes |
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Outcome of activities |
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 attracting, recruiting and retaining employees.
Aspect: Social matters
"Social matters" encompasses our relationship with consumers. Under this heading, we report on concepts relating to patient safety, counterfeits, responsible marketing, and data security.
Issue |
Specification |
Reference |
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Patient safety |
Concepts incl. due diligence processes |
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Outcome of activities |
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Counterfeit products |
Concepts incl. due diligence processes |
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Outcome of activities |
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Responsible marketing |
Concepts incl. due diligence processses |
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Outcome of activities |
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Data Privacy |
Concepts incl. due diligence processes |
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Outcome of activities |
Aspect: Respect for human rights
Under "Respect for human rights", we report on concepts related to bioethics (including genome editing) and clinical studies.
Issue |
Specification |
Reference |
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Bioethics (including genome editing) |
Concepts incl. due diligence processes |
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Outcome of activities |
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Clinical studies |
Concepts incl. due diligence processes |
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Outcome of activities |
Aspect: Anti-corruption and anti-bribery matters
Within our corporate structure, anti-corruption efforts fall under Compliance Management, so we report here on compliance and interactions with health systems.
Issue |
Specification |
Reference |
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Compliance |
Concepts incl. due diligence processes |
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Outcome of activities |
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Interactions with health systems |
Concepts incl. due diligence processes |
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Outcome of activities |
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:
Issue |
Specification |
Reference |
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Chemical product safety |
Concepts incl. due diligence processes |
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Outcome of activities |
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Labeling chemicals and other products |
Concepts incl. due diligence processes |
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Outcome of activities |
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Transport & warehouse safety |
Concepts incl. due diligence processes |
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Outcome of activities |
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Prices of medicines |
Concepts incl. due diligence processes |
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Outcome of activities |
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Innovation and R&D |
Concepts incl. due diligence processes |
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Outcome of activities |
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Digitalization |
Concepts incl. due diligence processes |
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Outcome of activities |