OUR PURPOSE PIONEERING SCIENCE 137 GRI CONTENT INDEX BIOGEN 2021 YEAR IN REVIEW PATIENTS OUR PEOPLE ENVIRONMENT COMMUNITY REPORTING GRI indicator Reporting Requirements 2021 Response Alignment SDG GRI 103 MANAGEMENT APPROACH 103–1 a. An explanation of why the topic is material. b. The Boundary for the material topic, which includes a description of: • Where the impacts occur. • The organization’s involvement with the impacts. For example, whether the organization has caused or contributed to the impacts, or is directly linked to the impacts through its business relationships. c. Any specific limitation regarding the topic Boundary. Reporting – 2021 Year in Review [Materiality assessment] 103–2 a. An explanation of how the organization manages the topic. b. A statement of the purpose of the management approach. c. A description of the following, if the management approach includes that component: • Policies. • Commitments. • Goals and targets. • Responsibilities. • Resources. • Grievance mechanisms. • Specific actions, such as processes, projects, programs and initiatives. Principles, Policies and Positions Code of Business Conduct Our Purpose – 2021 Year in Review Reporting – 2021 Year in Review [Materiality assessment] 103–3 An explanation of how the organization evaluates the management approach, including: • The mechanisms for evaluating the effectiveness of the management approach. • The results of the evaluation of the management approach. • Any related adjustments to the management approach. Consolidated Financial Statements Item 1., Business, 2021 Annual Report Independent Assurance Statement to Biogen Inc. Reporting – 2021 Year in Review [Materiality assessment] GRI 200 ECONOMIC 201 Economic Performance 201–1 a. Direct economic value generated and distributed (EVG&D) on an accruals basis, including the basic components for the organization’s global operations as listed below. If data are presented on a cash basis, report the justification for this decision in addition to reporting the following basic components: • Direct economic value generated: revenues. • Economic value distributed: operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments. • Economic value retained: ’direct economic value generated’ less ’economic value distributed’. b. Where significant, report EVG&D separately at country, regional, or market levels, and the criteria used for defining significance. Additional requirements for compiling: 2.1 When compiling the information specified in Disclosure 201-1, the reporting organization shall, if applicable, compile the EVG&D from data in the organization’s audited financial or profit and loss (P&L) statement, or its internally audited management accounts. Political Contribution Disclosures ESG Data Table – 2021 Year in Review *
Biogen Year In Review Page 136 Page 138