Procedure for determining the content of the report and the selection of topics
In the course of preparing the 3rd Bionorica Sustainability Report, meetings were initially held with all relevant departments to discuss the content of the report. Our CSR consultants scientifically supported and moderated these meetings. The focus of the discussions was the question of which changes have taken place in content compared to the previous sustainability report and in GRI reporting. In this context, the “materiality principle” played a vital role, as it had in the preparation of the 2nd Bionorica Sustainability Report. Material topics for Bionorica are identified, on the one hand, based on its business activity as a manufacturing company, which entails the consumption of energy and water, among other things. On the other hand, as a manufacturer of herbal medicinal products, Bionorica depends on natural raw materials, and, as a pharmaceutical company, the company bears a very high level of responsibility for customer health and safety, for example. Nevertheless, in the process of determining material aspects with the relevant departments, it was ultimately established that the reporting topics that had already been classified as material in the 2nd Bionorica Sustainability Report continue to have the same priority. This also applies to the reporting aspect of water, though this sustainability report devotes more space to this topic, as water is one of the most important resources worldwide.
Changes in reporting
A new material topic has been added to the 3rd Bionorica Sustainability Report: taxes. In this regard, it is a matter of course for Bionorica as a company that taxes, as the most important source of income for a state, should guarantee its macroeconomic stability, and that the levying of appropriate taxes, i.e. taxes based on earning power, are a condition for achieving sustainable social goals (e.g. environmental protection, security, education, etc.). By paying the taxes stipulated by law in the individual legal norms, therefore, Bionorica links its successful value creation to the welfare of the public. Moreover, taxes also cover a company’s demand for public infrastructure and services, as well as its utilisation of natural resources.
List of material topics
List of material topics in the Bionorica Sustainability Report for the 2021 reporting year:
- Occupational health and safety
- Training and further education
- Procurement
- Employment
- Compliance
- Emissions
- Energy
- Research & Development
- Indirect economic impacts
- Customer health and safety
- Local communities
- Market presence
- Materials
- Employees
- Product stewardship
- Taxes (new)
- Water
- Economic performance
Re-statement of information
There were no re-statements of information with respect to the 2021 reporting year.
Reporting cycle
An annual reporting cycle is planned.
Statement on reporting in accordance with the GRI standards
The 3rd Bionorica Sustainability Report for the 2021 reporting year was prepared in accordance with the GRI standards. The GRI Standards of the GRI organisation (Global Reporting Initiative), based in Amsterdam, represent the most widely used reporting system for sustainability reporting worldwide.
Contact for questions about the report
Bionorica SE
Press and Public Relations Department
Contact by e-mail or phone: +49(0)9181-231-0