Our reporting

Roche’s non-financial reporting is directed by the Corporate Sustainability Committee and assured by PricewaterhouseCoopers. The data and information collected serves as a guide for reviewing and adjusting the sustainability strategy. We firmly believe that transparent reporting helps us improve our business. We are committed to communicating relevant, clear, balanced and accurate information to our stakeholders. Stakeholder engagement

Reporting scope

We provide integrated information about Roche’s financial and non-financial performance in our Annual Report, Finance Report as well as in our online report, and cover all regions and divisions from 1 January to 31 December 2017.

The reporting scope is defined and outlined in our Finance Report and there have been no significant changes in scope in 2017 compared to 2016.

Committed to support the UN SDGs and to report in accordance with GRI

We contribute to a number of the 2030 United Nations Sustainability Development Goals (SDGs) and its 169 specific targets within the sphere of our work. We are particularly pleased to see a dedicated goal on Health (SDG 3). This is important as health plays a crucial role in societal and economic development.

We have followed the Global Reporting Initiative's Reporting (GRI G4) guidelines since 2014. By using the GRI guidelines, we disclose the most critical impacts of our activities on the environment, society and the economy. As of the 2017 reporting period, we transitioned to the newly introduced GRI Standards, which are based on the key concepts and disclosures of the GRI G4 guidelines. We report in accordance with the standards at core level but also go beyond the core level requirements for a number of indicators (see GRI index).

In accordance with the GRI guidelines, we conduct a materiality assessment on key topics that are highly relevant to us and our key stakeholders.

Data collection

GRI and the European Chemical Industry Council’s (CEFIC) Responsible Care Reporting Guidelines provide the framework for our reporting. Each year Roche requires all its entities to provide data and information covering economic, social and environmental indicators, which are consolidated at the group level. In addition, Roche recognises and follows the international standard ISO 26000 guidance on social responsibility. We track our performance against key financial and non-financial indicators. Performance

External assurance

Our current Annual Report includes an independent assurance report on our non-financial reporting, prepared by PricewaterhouseCoopers AG. Independent assurance report