Overview
Assurance Statement Deloitte
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ASSURANCE
Independent Assurance Statement to Bayer AG Group Management
Introduction
We have reviewed the data collection procedure and certain chapters of the Bayer AG Sustainable Development Report 2006 (the ‘Report’). The Report and the subject matters reported are the responsibility of the Management of the Company. Our re-sponsibility is to draw a conclusion based on our review.
We have based our approach on emerging best practice for independent assurance of Sustainability Reports, including ISAE 3000 (“Assurance Engagements other than Audits or Reviews of Historical Financial Information”), issued by the International Auditing and Assurance Standards Board (IAASB). The objective and scope of the engagement were agreed with the Management of the Company and included those subject matters on which we have concluded below.
We have based our approach on emerging best practice for independent assurance of Sustainability Reports, including ISAE 3000 (“Assurance Engagements other than Audits or Reviews of Historical Financial Information”), issued by the International Auditing and Assurance Standards Board (IAASB). The objective and scope of the engagement were agreed with the Management of the Company and included those subject matters on which we have concluded below.
Procedures
Based on an assessment of materiality and risks, our work included analytical procedures and interviews as well as a review on a sample basis of evidence supporting the subject matters. We have performed interviews with management representatives and employees at Bayer AG Group headquarters and subgroup levels; and with respect to the HSE data procedures, at 10 reporting objects: Bayer Industry Services Dormagen (Germany), Bayer MaterialScience Dormagen (Germany), Bayer CropScience Dormagen (Germany), Bayer MaterialScience Niihama (Japan), Bayer Schering Pharma Bergkamen (Germany), Bayer Schering Pharma Berlin (Germany), Bayer CropScience Institute (United States), Bayer Business Services Leverkusen (Germany), Bayer Technology Services Caojing (China) and Bayer HealthCare Gaillard (France).
We believe that our work provides an appropriate basis for us to conclude, with a limited level of assurance, on the subject matters. In such an engagement, less assurance is obtained than would be the case had an audit-level engagement been performed.
We believe that our work provides an appropriate basis for us to conclude, with a limited level of assurance, on the subject matters. In such an engagement, less assurance is obtained than would be the case had an audit-level engagement been performed.
Conclusions
In conclusion, in all material respects, nothing has come to our attention that causes us not to believe that:
1.
Bayer AG at Group level has applied detailed and systematic procedures, as described in ‘Management of objectives and performance indicators’ (pages 64-65), for the purpose of collecting, compiling and validating:
a.
Health, Safety, and Environment (HSE) 2006 performance data from reporting objects,
b.
Human Resources (HR) 2006 data on the total number, gender and nationality of the Group Leadership Circle; training and development cost; and total number of employees.
2.
The HSE performance data and the HR data mentioned above have been appropriately presented in the Report 
in accordance with principles stated in ‘Management of Objectives and Performance Indicators.’
in accordance with principles stated in ‘Management of Objectives and Performance Indicators.’3.
HSE performance data from the reporting objects that we have tested has been reported according to the procedures noted in item 1 and is consistent with source documentation presented to us.
4.
Bayer AG at Group level is implementing its Sustainable Development (SD) Policy as asserted by Management on the following subject matters:
a.
Supply Chain Management : The development and implementation of a management practice in accordance with stated policies and programs.
: The development and implementation of a management practice in accordance with stated policies and programs.b.
Integration of Schering AG : The integration with Bayer HealthCare to Bayer Schering Pharma with respect to HR and HSEQ in accordance with the stated objectives.
: The integration with Bayer HealthCare to Bayer Schering Pharma with respect to HR and HSEQ in accordance with the stated objectives. c.
Energy Efficiency and Climate Protection : The Bayer AG position, 2015 objective, and actions stated with respect to Bayer MaterialScience assert the current SD Policy implementation level.
: The Bayer AG position, 2015 objective, and actions stated with respect to Bayer MaterialScience assert the current SD Policy implementation level. d.
Food Chain Management aspects : The development and implementation within Bayer CropScience of a management practice for customer training, product communication, and against illegal trade assert the current SD Policy implementation level.
: The development and implementation within Bayer CropScience of a management practice for customer training, product communication, and against illegal trade assert the current SD Policy implementation level. 5.
Bayer at Group level applies a Sustainability Reporting practice in accordance with its objectives and principles for reporting, as described in the ‘Sustainable Development Report 2006’ at the front flap, and aligned with the GRI reporting principles. The GRI Index presented on the back flap appropriately reflects the extent to which the Report aligns with the indicators in the GRI Sustainability Reporting Guidelines. The references made in the “Global Compact Reporting” table are consistent with the Report
are consistent with the ReportCopenhagen, June 27, 2007
Deloitte
Statsautoriseret Revisionsaktieselskab
Deloitte
Statsautoriseret Revisionsaktieselskab
Preben J. Soerensen
State Authorized Public Accountant
Environment & Sustainability Services
State Authorized Public Accountant
Environment & Sustainability Services
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