Reporting as a management tool

Roche’s non-financial reporting is directed by the Corporate Sustainability Committee and assured by PricewaterhouseCoopers. The data and information collected serve 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 communicate 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, which  cover all regions and divisions from January 1 to December 31, 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.       

Reporting in accordance with the latest GRI guidelines

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 requirements for core level for a number of indicators.

In 2014, In accordance with the GRI guidelines, we conducted a materiality assessment of key topics that are highly relevant to us and to our key stakeholders. Materiality

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