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 We have contributed to a great many different initiatives,
in many different countries. In order to provide accurate, quantifiable and verifiable information about
what we do, and the effect our actions have, we are currently developing a ‘value-added’ accounting
model that will enable us to identify, measure and control the impact of our sustainability activities.
In line with our corporate strategy, this model uses OPAC (operating
profit after tax and capital charge) as the primary internal metric for measuring value creation because
it corresponds closely with external performance indicators. We have identified the primary drivers
for OPAC at Group and divisional level, and these are now used to help us set performance targets for
all Roche managers.
The model will be developed further in 2006 and should
be implemented in key areas of our business during 2007 – allowing us to measure the economic benefit
of our sustainability strategy more effectively than before.
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