默克集团Merck Group（MRK）2024年可持续发展报告「FWB」（英文版）（193页）.pdf

1、 Combined Management Report _ Sustainability Statement _ General _ Introduction 104 Merck Annual Report 2024 General Introduction The Combined Management Report of Merck KGaA and the Merck Group for fiscal 2024 includes a combined Sustainability Statement.The Combined Sustainability Statement was pr

2、epared in order to meet the requirements set forth in Directive(EU)2022/2464 of the European Parliament and of the Council dated December 14,2022(Corporate Sustainability Reporting Directive,CSRD),in Article 8 of Regulation(EU)2020/852 and in sections 289b to 289e,315b and 315c of the German Commerc

3、ial Code(HGB)regarding a Combined Non-financial Statement.The Combined Sustainability Statement comprises the Group Sustainability Statement and the Non-financial Statement of the parent company.When preparing the Group Sustainability Statement,the first set of European Sustainability Reporting Stan

4、dards(ESRS)was implemented in full.The use of the ESRS as a framework represents a break in consistency.This is done to reflect the importance of the ESRS as reporting standards adopted by the European Commission.No specific framework was used when preparing the Non-financial Statement of Merck KGaA

5、;instead,conclusions drawn from the Group were used for support.The scope of consolidation of this Combined Sustainability Statement corresponds to that of the Annual Report for 2024.The concepts and results presented relate to both Merck KGaA and the Merck Group.We explicitly state when,in individu

6、al cases,the information provided deviates from this.Deloitte GmbH Wirtschaftsprfungsgesellschaft conducted a limited assurance engagement of the combined Sustainability Statement.References to information not included in the Management Report are not part of the Sustainability Statement.The informa