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Our company has a long history of corporate responsibility. This is also reflected in our reporting practices. We have been publishing reports on our efforts to live up to our corporate responsibility since 1993, focusing initially on environmental topics. In 2003, we began reporting on sustainability topics every two years. Since 2016, we have been publishing a report annually.

In this Sustainability Report, we describe the strategic direction of our sustainable entrepreneurship as well as focus areas in which we intend to achieve our sustainability goals. We want to inform our stakeholders transparently and comprehensively about our activities and successes as well as the challenges we face. This also includes classifying actual and potential positive and negative impacts of our business activities.

Effective immediately, we report our progress towards implementing the principles of the United Nations Global Compact via the portal dedicated to this purpose. For this reason, our Sustainability Report no longer includes Communication on Progress.

Reporting framework

This report covers fiscal 2023 and pertains to our entire Group including its 225 fully consolidated legal entities with personnel in 65 countries. Any deviations from this reporting framework are indicated on a case-by-case basis.

Determining report content

We align the content of our report with the internationally recognized sustainability reporting standards of the Global Reporting Initiative (GRI). In doing so, we observe prescribed reporting principles, such as accuracy, balance, topicality, and verifiability. The report has been prepared in accordance with the current GRI-Standards 2021.

Moreover, we are integrating our disclosures pursuant to the requirements of the Task Force on Climate-Related Financial Disclosures (TCFD) and of the SASB standards (Sustainability Accounting Standards Board) into the Sustainability Report. In doing so, we intend to meet the increasing transparency expectations of various investor groups and other stakeholders.

Every year, we carry out a materiality analysis to determine the sustainability topics of relevance to our Group. We have derived the content of this sustainability report from the results of the materiality analysis, which can be found together with the materiality matrix under Materiality analysis.

Our Executive Board has reviewed and approved the Sustainability Report for 2023.

Data collection and consolidation systems

The 2023 Sustainability Report generally provides non-financial indicators for the entire Group. The majority of the figures we publish reflect the status as of December 31, 2023. We explicitly state when, in individual cases, the information provided deviates from these parameters.

We use a Group-wide electronic data collection system to collect environmental and occupational health and safety data. The data are recorded at site level and are subject to approval in accordance with the dual-control principle. To improve the quality of these data, we support the sites both in optimizing their collection processes and their corresponding quality assurance measures. Moreover, our Corporate Sustainability, Quality and Trade Compliance function takes measures, such as internal EHS audits, to review both the processes and the data provided.

We collect environmental performance indicators across all our production sites. We also record these indicators for the warehouse, research and office locations that are relevant in terms of their environmental impact.

All employee master data is continually updated in an SAP database. Some employee data are only disclosed for select sites or countries, which are indicated accordingly in the respective text passages.

We use community data management software to track data pertaining to our community engagement activities.

Non-financial statement pursuant to the German Commercial Code

The combined management report of Merck KGaA, Darmstadt, Germany and the Group for fiscal 2023 includes a combined non-financial statement in accordance with sections 315b and 315c in conjunction with 289b to 289e of the German Commercial Code (HGB) in the form of a separate chapter. The scope of consolidation of this non-financial statement corresponds to that of the Annual Report for 2023. The concepts and results presented relate to both Merck KGaA, Darmstadt, Germany and the Group. Our non-financial statement orients towards the requirements of the Global Reporting Initiative (GRI) standard. It also includes reporting in accordance with the EU Taxonomy Regulation. The content of this non-financial declaration has also been reviewed by the Supervisory Board in accordance with section 111 (2) of the German Stock Corporation Act (AktG).

External audit

Deloitte GmbH Wirtschaftsprüfungsgesellschaft has audited the consolidated financial statements and combined management report of our company for the fiscal year spanning January 1 to December 31, 2023 and has issued an unqualified opinion. The combined non-financial statement contained in the management report underwent a separate audit by Deloitte GmbH Wirtschaftsprüfungsgesellschaft in order to obtain limited assurance.

This voluntary Sustainability Report for 2023, including the information in the TCFD index was also audited by Deloitte GmbH Wirtschaftsprüfungsgesellschaft in order to obtain limited assurance.

The additional content provided on both the company’s websites as well as external web pages that are linked in this report are not part of the information assured by Deloitte GmbH Wirtschaftsprüfungsgesellschaft.


We welcome your feedback and would be happy to answer any questions.

Merck KGaA, Darmstadt, Germany
Corporate Sustainability, Quality and Trade Compliance
Group Corporate Sustainability

Maria Schaad
Frankfurter Str. 250
64293 Darmstadt Germany

Tel.: +49 6151 72-0
E-Mail: service@emdgroup.com

The current report was published on April 11, 2024.

Gender-neutral language:
It is our aim to ensure that our communication is inclusive and so we strive to use language that is both nondiscriminatory and easy to read. This report attempts to use gender-neutral language, which may not yet be consistent in all instances.

Short for “Environment, Health and Safety”, this refers to environmental management, health protection and occupational safety throughout a company.

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