GRI content index

General disclosures

GRI 2: General Disclosures 2021

GRI Standard and Disclosure Reference

2-1

Organizational details

Fundamental Information about the Group

List of shareholdings

2-2

Entities included in the organization’s sustainability reporting

List of shareholdings

ESRS 2 BP-1

2-3

Reporting period, frequency and contact point

Assurance report

2-4

Restatements of information

ESRS 2 BP-2

2-5

External assurance

Assurance report

2-6

Activities, value chain and other business relationships

Fundamental Information about the Group

Macro­economic and sector-specific environment

ESRS 2 SBM-1

2-7

Employees

ESRS 2 SBM-1

S1-6

2-9

Governance structure and composition

Management

Statement on Corporate Governance

Procedures of the Boards

Objectives of the Supervisory Board

ESRS 2 GOV-1

2-10

Nomination and selection of the highest governance body

Procedures of the Boards

Objectives of the Supervisory Board

Promote women in management positions

Diversity policy

2-11

Chair of the highest governance body

Statement on Corporate Governance

2-12

Role of the highest governance body in overseeing the management of impacts

Report of the Supervisory Board

Report on Risks and Opportunities

ESRS 2 GOV-1

ESRS 2 SBM-2

2-13

Delegation of responsibility for managing impacts

ESRS 2 GOV-1

2-14

Role of the highest governance body in sustainability reporting

ESRS 2 GOV-2

ESRS 2 IRO-1

2-15

Conflicts of interest

Information on corporate governance practices

2-17

Collective knowledge of the highest governance body

Information on corporate governance practices

ESRS 2 GOV-1

2-18

Evaluation of the performance of the highest governance body

Procedures of the Boards

Articles of association

Compensation Report

2-19

Remuneration policies

Compensation Report

ESRS 2 GOV-3

2-20

Process to determine remuneration

Compensation Report

Voting results Annual General Meeting 2025

ESRS 2 GOV-3

2-22

Statement on sustainable development strategy

ESRS 2 SBM-1

2-23

Policy commitments

ESRS 2 GOV-4

S1-1

S2-1

S4-1 (Health and safety of our patients)

S4-1 (Access to our products and services and access to (quality) information)

G1-1 (Corporate culture)

G1-1 (Animal welfare)

2-24

Embedding policy commitments

Information on corporate governance practices

ESRS 2 GOV-2

S2-4

G1-1 (Corporate culture)

G1-1 (Anti-corruption and bribery)

G1-1 (Animal welfare)

2-25

Processes to remediate negative impacts

Report on Risks and Opportunities

S1-1

S1-3

S2-1

S2-3

S2-4

S4-1 (Health and safety of our patients)

S4-1 (Access to our products and services and access to (quality) information)

S4-3 (Health and safety of our patients)

S4-4 (Health and safety of our patients)

S4-4 (Access to our products and services and access to (quality) information)

2-26

Mechanisms for seeking advice and raising concerns

G1-1 (Corporate culture)

G1-1 (Anti-corruption and bribery)

G1-1 (Animal welfare)

2-27

Compliance with laws and regulations

Other provisions

S1-17

S4-3 (Health and safety of our patients)

2-28

Membership associations

S2-4

G1-MDR-A (Animal welfare)

2-29

Approach to stakeholder engagement

ESRS 2 SBM-2

S1-1

S1-2

S2-1

S2-2

S4-1 (Health and safety of our patients)

S4-1 (Access to our products and services and access to (quality) information)

S4-2 (Health and safety of our patients)

S4-2 (Access to our products and services and access to (quality) information)

2-30

Collective bargaining agreements

S1-8

GRI 3: Material Topics 2021

GRI Standard and Disclosure Reference

3-1

Process to determine material topics

ESRS 2 IRO-1

3-2

List of material topics

ESRS 2 SBM-3

Economic standards

GRI 201: Economic Performance 2016

GRI 203: Indirect Economic Impacts 2016

GRI 205: Anti-corruption 2016

GRI Standard and Disclosure Reference

205: 3-3

Management of material topics

Anti-Corruption and Anti-Bribery

205-1

Operations assessed for risks related to corruption

G1-3

205-2

Communication and training about anti-corruption policies and procedures

G1-3

205-3

Confirmed incidents of corruption and actions taken

G1-4

GRI 206: Anti-competitive Behavior 2016

GRI Standard and Disclosure Reference

206-1

Legal actions for anti-competitive behavior, anti-trust, and monopoly practices

Report on Risks and Opportunities

Environmental standards

GRI 301: Materials 2016

GRI Standard and Disclosure Reference

301: 3-3

Management of material topics

E5-1

E5-2

E5-3

301-1

Materials used by weight or volume

E5-4

301-2

Recycled input materials used

E5-4

301-3

Reclaimed products and their packaging materials

E5-1

E5-2

E5-3

E5-4

E5-5

GRI 302: Energy 2016

GRI Standard and Disclosure Reference

302: 3-3

Management of material topics

E1-2

E1-3

E1-4

302-1

Energy consumption within the organization

E1-5

302-3

Energy intensity

E1-5

302-4

Reduction of energy consumption

E1-2

E1-3

E1-4

E1-5

302-5

Reductions in energy requirements of products and services

E1-2

E1-3

E1-4

E1-5

GRI 303:

GRI Standard and Disclosure Reference

303: 3-3

Management of material topics

E2-1 (Pollution of water)

E2-2 (Pollution of water)

E2-3 (Pollution of water)

E3-1

E3-2

E3-3

303-1

Interactions with water as a shared resource

ESRS 2 IRO-1

E3-2

E3-3

303-3

Water withdrawal

E3 MDR-M

GRI 305: Emissions 2016

GRI Standard and Disclosure Reference

305: 3-3

Management of material topics

E1-2

E1-3

E1-4

E1-7

E2-1 (Pollution of water)

E2-1 (Pollution of soil)

E2-1 (Substances of concern and substances of very high concern)

E2-2 (Pollution of water)

E2-2 (Pollution of soil)

E2-2 (Substances of concern and substances of very high concern)

E2-3 (Pollution of water)

E2-3 (Pollution of soil)

E2-3 (Substances of concern and substances of very high concern)

305-1

Direct (Scope 1) GHG emissions

E1-4

E1-6

305-2

Energy indirect (Scope 2) GHG emissions

E1-4

E1-6

305-3

Other indirect (Scope 3) GHG emissions

CDP Climate change

E1-4

E1-6

305-4

GHG emissions intensity

E1-6

305-5

Reduction of GHG emissions

CDP Climate change

E1-7

305-6

Emissions of ozone-depleting substances (ODS)

E2-5 (Substances of concern and substances of very high concern)

305-7

Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions

E2-4 (Pollution of water)

GRI 306: Waste 2020

GRI Standard and Disclosure Reference

306: 3-3

Management of material topics

E5-1

E5-2

E5-3

306-1

Waste generation and significant waste-related impacts

E5 SBM-3

E5-4

306-2

Management of significant waste-related impacts

E5-2

E5-5

306-3

Waste generated

E5-5

306-4

Waste diverted from disposal

E5-5

306-5

Waste directed to disposal

E5-5

GRI 306: Effluents and Waste 2016

Social standards

GRI 401: Employment 2016

GRI Standard and Disclosure Reference

401: 3-3

Management of material topics

S1-1

S1-2

S1-4

S1-5

S1-17

S2 SBM-3

S2-1

S2-2

S2-5

401-1

New employee hires and employee turnover

S1-6

401-3

Parental leave

S1-15

GRI 402: Labor/Management Relations 2016

GRI Standard and Disclosure Reference

402: 3-3

Management of material topics

S1-1

S1-2

S1-4

S1-5

S1-17

S2 SBM-3

S2-1

S2-2

S2-4

S2-5

GRI 403: Occupational Health and Safety 2018

GRI Standard and Disclosure Reference

403: 3-3

Management of material topics

S1-1

S1-2

S1-4

S1-5

S1-17

S2 SBM-3

S2-1

S2-2

S2-4

S2-5

403-1

Occupational health and safety management system

S1-1

403-2

Hazard identification, risk assessment, and incident investigation

S1-3

403-4

Worker participation, consultation, and communication on occupational health and safety

S1-1

S1-4

S1-5

Our metrics related to our employees

403-5

Worker training on occupational health and safety

S1-1

S1-4

S1-5

Our metrics related to our employees

403-6

Promotion of worker health

S1-1

S1-4

S1-5

Our metrics related to our employees

403-7

Prevention and mitigation of occupational health and safety impacts directly linked by business relationships

S2-4

403-8

Workers covered by an occupational health and safety management system

S1-14

403-9

Work-related injuries

S1-4

S1-14

403-10

Work-related ill health

S1-4

S1-14

GRI 404: Training and Education 2016

GRI Standard and Disclosure Reference

404: 3-3

Management of material topics

S1-1

S1-2

S1-4

S1-5

S1-17

S2 SBM-3

S2-1

S2-2

S2-4

S2-5

404-2

Programs for upgrading employee skills and transition assistance programs

S1-1

404-3

Percentage of employees receiving regular performance and career development reviews

S1-13

GRI 405: Diversity and Equal Opportunity 2016

GRI Standard and Disclosure Reference

405: 3-3

Management of material topics

Objectives of the Supervisory Board

S1-1

S1-2

S1-4

S1-5

S1-17

S2 SBM-3

S2-1

S2-2

S2-4

S2-5

405-1

Diversity of governance bodies and employees

Executive Board

Supervisory Board

Objectives of the Supervisory Board

Diversity policy

GOV-1

S1-9

405-2

Ratio of basic salary and remuneration of women to men

S1-16

GRI 406: Non-discrimination 2016

GRI 407: Freedom of Association and Collective Bargaining 2016

GRI Standard and Disclosure Reference

407: 3-3

Management of material topics

S1-1

S1-2

S1-4

S1-5

S1-17

S2 SBM-3

S2-1

S2-2

S2-4

S2-5

407-1

Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk

S1-1

S1-4

S1-5

S2-1

S2-2

S2-4

S2-5

GRI 408: Child Labor 2016

GRI Standard and Disclosure Reference

408: 3-3

Management of material topics

S1-1

S1-2

S1-4

S1-5

S1-17

S2 SBM-3

S2-1

S2-4

S2-5

408-1

Operations and suppliers at significant risk for incidents of child labor

S1 SBM-3

S1-1

S2 SBM-3

S2-1

GRI 409: Forced or Compulsory Labor 2016

GRI Standard and Disclosure Reference

409: 3-3

Management of material topics

S1-1

S1-2

S1-4

S1-5

S1-17

S2 SBM-3

S2-1

S2-2

S2-4

S2-5

409-1

Operations and suppliers at significant risk for incidents of forced or compulsory labor

S1 SBM-3

S1-1

S2 SBM-3

S2-1

GRI 416: Customer Health and Safety 2016

GRI 417: Marketing and Labeling 2016

GRI 418: Customer Privacy 2016

Additional material topics

Clinical studies

Animal welfare

GRI Standard and Disclosure Reference

3-3

Management of material topics

G1-1 (Animal welfare)

G1-MDR-A (Animal welfare)

G1-MDR-T (Animal welfare)

G1-MDR-M (Animal welfare)

Access to health

Prices of medicines

Product-related crime

Bioethics

GRI Standard and Disclosure Reference

3-3

Management of material topics

Bioethics SBM-3

Bioethics MDR-P

Bioethics MDR-A

Bioethics MDR-T

Digital ethics

GRI Standard and Disclosure Reference

3-3

Management of material topics

Digital ethics SBM-3

Digital ethics MDR-P

Digital ethics MDR-A

Digital ethics MDR-T

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