2021 SASB & GRI Content Indices

Code Accounting Metric 2021 Response
Safety of Clinical Trial Participants
HC-BP-210a.1 Discussion, by world region, of management process for ensuring quality and patient safety during clinical trials Biogen has a Global Pharmacovigilance (PV) team comprised of medical and scientific professionals with extensive safety and/or clinical or healthcare experience who are trained in PV and worldwide health authority regulations relevant to medicinal product safety. Biogen’s safety signal management processes, combined with our robust safety governance framework, allow Biogen to determine if new safety information on our products (a “signal”) poses a risk to patients and how best to manage, mitigate and communicate the risk. All safety and benefit/risk decisions for marketed and investigational products are made at the Safety Monitoring Committee (SMC). The Safety team collaborates with Regulatory Affairs to communicate product information in a timely, transparent and accurate manner to regulatory agencies across the globe. In addition to complying with our company’s global standards, the conduct of our clinical trials adheres to the International Council for Harmonization Good Clinical Practice (ICH GCP) standards and to the principles that have their origin in the Declaration of Helsinki. Each country has its own regulatory authority with its own regulations, or laws, for conducting a clinical trial. The regulatory authority reviews and approves the protocol and ensures that the clinical trial follows national regulations. An Institutional Review Board (IRB) or Ethics Committee (EC) is an independent committee that includes medical, scientific and non-scientific members, whose responsibility is to protect the rights, welfare, safety and well-being of clinical trial participants. Each clinical trial location is monitored by a specific IRB / EC. It is responsible for reviewing all clinical trials as well as conducting ongoing reviews of active clinical trials. For more information, please visit our clinical trials page.
HC-BP-210a.2 Number of FDA Sponsor Inspections related to clinical trial management and pharmacovigilance that resulted in: (1) Voluntary Action Indicated (VAI) and (2) Official Action Indicated (OAI) Biogen is committed to collaborating with regulatory agencies on a wide range of issues, including clinical trial management and pharmacovigilance and taking any actions that are needed. Please see Biogen's 2021 Annual Report for any relevant disclosures.
HC-BP-210a.3 Total amount of monetary losses as a result of legal proceedings associated with clinical trials in developing countries Biogen did not sustain any monetary losses in 2021 as a result of legal proceedings associated with clinical trials in developing countries. Biogen discloses all material legal and regulatory proceedings in our 2021 Annual Report and Quarterly Reports on Form 10-Q.
Access to Medicines
HC-BP-240a.1 Description of actions and initiatives to promote access to health care products for priority diseases and in priority countries as defined by the Access to Medicine Index While not listed as a company in scope for the 2022 Access to Medicine Index ("Index"), Biogen is deeply committed to health access and equity across our business. We are expanding our portfolio and pipeline, which includes a focus on diseases and conditions prioritized by the Index, including Alzheimer's disease, depression and stroke. Additionally, Biogen therapies support patients in a number of countries included in the Index, such as Brazil, China, India, and Mexico, and we actively work with a variety of stakeholders to understand opportunities to meet patient needs. For example, in India, we advanced our SPINRAZA Individual Patient Humanitarian Aid Access Program (SIPHAP) to a total of 211 patients across 14 public hospitals in 2021. In India and in other markets we serve, we are continuing to explore opportunities and advance programs that promote health access. For additional detail on this and other programs designed to promote health access and equity, please see the Patients section of Biogen’s 2021 Year In Review.
HC-BP-240a.2 List of products on the WHO List of Prequalified Medicinal Products as part of its Prequalification of Medicines Programme (PQP) Biogen has no products on the WHO List of Prequalified Medicinal Products.
Affordability & Pricing
HC-BP-240b.1 Number of settlements of Abbreviated New Drug Application (ANDA) litigation that involved payments and/or provisions to delay bringing an authorized generic product to market for a defined time period Biogen does not comment on confidential legal matters.
HC-BP-240b.2 Percentage change in: (1) average list price and (2) average net price across U.S. product portfolio compared to previous year In 2021, we saw a list price increase of 3.805% and a net price decrease of 4.324% across our U.S. product portfolio compared to the previous year. In addition, Biogen’s anti-TNF biosimilars may have provided healthcare savings of approximately €2.6 billion in 2021 in the markets where they are sold. These savings may provide headroom for new innovative therapies to come to market. We regularly review our pricing strategy and prioritize patient access to our therapies. We have a value-based contracting program designed to align the price of our therapies to the value our therapies deliver to patients. We also work with regulators, clinical researchers, ethicists, physicians and patient advocacy organizations and communities, among others, to determine how best to address requests for access to our investigational therapies in a manner that is consistent with our patient-focused values and compliant with regulatory standards and protocols. Additional information is available here:
HC-BP-240b.3 Percentage change in: (1) list price and (2) net price of product with largest increase compared to previous year We regularly review our pricing strategy and prioritize patient access to our therapies. We have a value-based contracting program designed to align the price of our therapies to the value our therapies deliver to patients. We also work with regulators, clinical researchers, ethicists, physicians and patient advocacy organizations and communities, among others, to determine how best to address requests for access to our investigational therapies in a manner that is consistent with our patient-focused values and compliant with regulatory standards and protocols. Additional information is available here:
Drug Safety
HC-BP-250a.1 List of products listed in the U.S. Food and Drug Administration’s (FDA) MedWatch Safety Alerts for Human Medical Products database There were no listings relevant to Biogen’s products on the FDA’s MedWatch Safety Alerts for Human Medical Products database in 2021.
HC-BP-250a.2 Number of fatalities associated with products as reported in the FDA Adverse Event Reporting System All information related to fatalities associated with Biogen products are available via the FDA Adverse Event Reporting System.
HC-BP-250a.3 Number of recalls issued, total units recalled A Class II VUMERITY recall that was initiated in December 2020 was closed in September 2021. For any relevant disclosures, please see Biogen’s 2021 Annual Report.
HC-BP-250a.4 Total amount of product accepted for take-back, reuse, or disposal Biogen does not track the amount of product accepted for takeback, reuse or disposal; the volume of Biogen products is too low to warrant managing our own product takeback, reuse or disposal program. Biogen does, however, participate in several takeback programs across various U.S. states and counties, and several other countries. In addition, Biogen provides guidance on appropriate disposal methods for our products.
HC-BP-250a.5 Number of FDA enforcement actions taken in response to violations of current Good Manufacturing Practices (cGMP), by type Biogen did not receive any FDA enforcement actions associated with Form 483 observations, warning letters, seizures, recalls or consent decrees in 2021.
Counterfeit Drugs
HC-BP-260a.1 Description of methods and technologies used to maintain traceability of products throughout the supply chain and prevent counterfeiting Counterfeiting is now the largest criminal enterprise in the world, accounting for more than 3% of global trade. Not one industry is exempt from this growing threat. Patient safety is our number one priority and we take the issue of counterfeit, falsified drugs very seriously. The main goal of our Product Security function is to implement a holistic strategy in order to proactively identify, mitigate and manage illicit trade risks that could be impacting reputation and trust, and most importantly jeopardizing the health and safety of patients who take our drugs. We aim to disrupt diversion, counterfeiting, theft and other nefarious activities through the following five pillars:
  • Threat Assessments: Identify, assess and mitigate risks and vulnerabilities across the supply chain
  • Auditing: Audit supply chain partners to ensure industry best practice requirements are met regarding product security
  • Monitoring: Monitor markets, channels, supply chain, customer complaints and other network elements to detect illicit trade signals and potential threats to supply chain resiliency and robustness
  • Investigations: Respond to incidents with robust investigation and enforcement capability, including legal actions to stop and deter illicit trade
  • Product Security: Ensure we have the appropriate level of security measures for products and supply chain nodes in order to minimize the threat of counterfeits, diversions and thefts for the purpose of ensuring patient safety
In addition to the above, a majority of our global production is serialized, meeting all global compliance requirements on serialization including the U.S. and the European Union (EU). Whenever we serialize, we also aggregate the serialization information to enable Track&Trace. We have implemented Track&Trace capabilities at our main distribution sites, beyond compliance requirements, to provide additional elements of traceability. For example, in the EU each medication is verified against the list of serial numbers in circulation, prior to dispensing. Medicines shall not be dispensed if the number cannot be verified. If a medicine’s serial number cannot be verified, a notification, called an alert, is electronically generated by the relevant National Medicines Verification Organization (NMVO) and shared with TraceLink, Biogen’s Serialization System. Biogen reviews these alerts and resolves them in correspondence with the relevant NMVO. Serialization alerts that indicate suspect or illegitimate product will trigger the internal process described above.
HC-BP-260a.2 Discussion of process for alerting customers and business partners of potential or known risks associated with counterfeit products Biogen employs quality governed processes to manage the handling of suspect or illegitimate medicinal products: Upon detecting a potential or known product security risk, the event is captured as a complaint into the TrackWise system for formal tracking. Furthermore, there are requirements on segregation of product and the investigation process. Once the product is physically acquired, the technical product complaints group performs an investigation to verify if the product is genuine or falsified. If determined that the suspected product is falsified, potentially falsified or high risk of being falsified, a DMRB (global distributed material review board) must be completed, defining further specific market actions and communications. As necessary, all impacted competent authorities and impacted distribution partners are then notified. Once a case is closed, Biogen notifies the applicable authorities and impacted trading partners. In addition to the above internal processes, Biogen also participates in industry-wide systems and processes utilizing serialization data. For example, in the EU each medication is verified against the list of serial numbers in circulation, prior to dispensing. Medicines shall not be dispensed if the number cannot be verified. If a medicine’s serial number cannot be verified, a notification, called an alert, is electronically generated by the relevant National Medicines Verification Organization (NMVO) and shared with TraceLink, Biogen’s Serialization System. Biogen reviews these alerts and resolves them in correspondence with the relevant NMVO. Serialization alerts that indicate suspect or illegitimate product will trigger the internal process described above.
HC-BP-260a.3 Number of actions that led to raids, seizure, arrests, and/or filing of criminal charges related to counterfeit products Biogen did not take any actions in 2021 that led to raids, seizures, arrests and/or filing of criminal charges related to counterfeit products.
Ethical Marketing
HC-BP-270a.1 Total amount of monetary losses as a result of legal proceedings associated with false marketing claims Biogen did not sustain any monetary losses in 2021 as a result of legal proceedings associated with false marketing claims. Biogen discloses all material legal and regulatory proceedings in our 2021 Annual Report and Quarterly Reports on Form 10-Q.
HC-BP-270a.2 Description of codes of ethics governing promotion of off-label use of products Please visit our Early Access page.
Employee Recruitment, Developing & Retention
HC-BP-330a.1 Discussion of talent recruitment and retention efforts for scientists and research and development personnel Biogen has a range of active initiatives to help build a diverse talent pipeline. For example, the Biogen Community Lab is the longest-running hands-on corporate science education program in the U.S., and now reaches students in more than 19 countries. Collaborations with Massachusetts General Hospital and Duke University are giving the next generation in-depth exposure to the field of neurology. Through a collaboration with Morehouse School of Medicine, we welcomed our first intern cohort from Historically Black Colleges and Universities (HBCUs) to our Summer Health Equity Fellowship Program in 2020. The fellowship program, which engages M.D. and Ph.D. students, aims to advance health equity and improve patient experiences. In 2021, we increased overall participation from 5 to 18 interns, falling just shy of our goal to increase participation by 300% from our 2020 number. In 2016, Biogen helped create The Partnership Inc.’s BioDiversity Fellows Program, which nurtures the potential leadership of mid-career professionals who are underrepresented in the life sciences industry. In Latin America, the Biogen Intercontinental Region (BIR) developed FemSTEM, a campaign to empower girls and women to pursue a path in STEM. The campaign includes a podcast series and opportunities for participants to engage via Women in Bio, UN Women and NS Innovation in South America. Biogen employees volunteer in Women in Bio. We remain actively involved in a wide variety of industry programs that allow us to increase the visibility of Biogen as a purpose-driven company with a wide variety of career opportunities and a culture focused on helping employees thrive. We have a particular focus on increasing visibility and engagement with communities historically underrepresented and underserved in neuroscience, including through our engagement with groups such as Women of Color in Pharma (WOCIP) and American Women in Science (AWIS), among many others. We also have continued to expand our focus on talent retention, growth and engagement through programs such as Thrive@Biogen. A broader discussion of those efforts can be found in the Our People section of the 2021 Year In Review.
HC-BP-330a.2 (1) Voluntary and (2) involuntary turnover rate for: (a) executives/senior managers, (b) mid level managers, (c) professionals, and (d) all others Total Turnover Rate: 14%

Voluntary Turnover Rate: 11%

Involuntary Turnover Rate: 3%

Please see disclosures in Biogen’s 2021 ESG Data Table.
Supply Chain Management
HC-BP-430a.1 Percentage of (1) entity's facilities and (2) Tier I suppliers' facilities participating in the Rx-360 International Pharmaceutical Supply Chain Consortium audit program or equivalent third-party audit programs for integrity of supply chain and ingredients Biogen outsources anywhere from 10% to 15% of our external supplier audits. We perform the vast majority of our audits through our own audit program using outsourced support or the use of third-party auditors depending on the type of service provided, risk and availability.
Business Ethics
HC-BP-510a.1 Total amount of monetary losses as a result of legal proceedings associated with corruption and bribery Biogen did not sustain any monetary losses in 2021 as a result of legal proceedings associated with corruption, bribery or anti-competitive behaviors. Biogen discloses all material legal and regulatory proceedings in our 2021 Annual Report and Quarterly Reports on Form 10-Q.
HC-BP-510a.2 Description of code of ethics governing interactions with healthcare professionals We comply with the Pharmaceutical Research and Manufacturers of America’s (PhRMA) Code on Interactions with Healthcare Professionals. See our Code of Business Conduct section on Interactions with Healthcare Professionals.
Business Ethics
HC-BP-000.A Number of patients treated Biogen has treated more than 2 million patients worldwide from 1996 through the end of 2021. Additionally, we have approximately 30 clinical programs across a broad set of disease areas.
HC-BP-000.B Number of drugs (1) in portfolio and (2) in research and development (Phases 1-3) As of report publication, Biogen has 10 marketed therapies, as outlined on the Product Portfolio page of Biogen.com and approximately 30 therapies in the pipeline.
GRI Indicator Description Reference SDG Alignment
GRI 102: GENERAL DISCLOSURES
Organizational Profile
102-1 Name of the organization Biogen Inc.  
102-2
  1. A description of the organization’s activities.
  2. Primary brands, products and services, including an explanation of any products or services that are banned in certain markets.
 CEO Letter – 2021 Year in Review
Item 1., Business, 2021 Annual Report		  
102-3 Location of headquarters Corporate Headquarters: Cambridge, Massachusetts (U.S.)  
102-4 Number of countries where the organization operates, and the names of countries where it has significant operations and/or that are relevant to the topics covered in the report. Pharmaceutical Operations & Technology
Item 2., Properties, 2021 Annual Report		  
102-5 Nature of ownership and legal form. Board of Directors
Corporate Governance Documents		  
102-6 Markets served, including:
  • Geographic locations where products and services are offered.
  • Sectors served.
  • Types of customers and beneficiaries
 Item 1., Business, 2021 Annual Report  
102-7 Scale of the organization, including:
  • Total number of employees.
  • Total number of operations.
  • Net sales (for private sector organizations) or net revenues (for public sector organizations).
  • Total capitalization (for private sector organizations) broken down in terms of debt and equity.
  • Quantity of products or services provided.
 2021 Annual Report
Item 1., Business, 2021 Annual Report
Item 6., Selected Financial Data, 2021 Annual Report
ESG Data Table – 2021 Year in Review		  
102-8
  1. Total number of employees by employment contract (permanent and temporary), by gender.
  2. Total number of employees by employment contract (permanent and temporary), by region.
  3. Total number of employees by employment type (full-time and part-time), by gender.
  4. Whether a significant portion of the organization’s activities are performed by workers who are not employees. If applicable, a description of the nature and scale of work performed by workers who are not employees.
  5. Any significant variations in the numbers reported in Disclosures 102-8-a, 102-8-b and 102-8-c (such as seasonal variations in the tourism or agricultural industries).
  6. An explanation of how the data have been compiled, including any assumptions made.
 Item 1., Business, 2020 Form 10-K
ESG Data Table – 2021 Year in Review		  
102-9 A description of the organization’s supply chain, including its main elements as they relate to the organization’s activities, primary brands, products and services. Item 1., Business, 2021 Annual Report 12
102-10 Significant changes to the organization’s size, structure, ownership, or supply chain, including:
  • Changes in the location of, or changes in, operations, including facility openings, closings and expansions.
  • Changes in the share capital structure and other capital formation, maintenance and alteration operations (for private sector organizations).
  • Changes in the location of suppliers, the structure of the supply chain, or relationships with suppliers, including selection and termination.
 Item 1., Business, 2021 Annual Report  
102-11 Whether and how the organization applies the Precautionary Principle or approach. Biogen applies the Precautionary Principle through a variety of environment, health and safety (EHS) and risk management policies and programs designed to ensure the safety of products, patients, employees and the environment. Details are available in Form 10-K and on Biogen.com.  
102-12 A list of externally developed economic, environmental and social charters, principles or other initiatives to which the organization subscribes, or which it endorses. Principles, Policies and Positions
Code of Business Conduct
All major charters, principles or other initiatives are included in the boundaries of this report.		  
102-13 A list of the main memberships of industry or other associations, and national or international advocacy organizations. Community and Reporting – 2021 Year in Review  
Strategy
102-14 A statement from the most senior decision-maker of the organization (such as CEO, chair, or equivalent senior position) about the relevance of sustainability to the organization and its strategy for addressing sustainability. CEO Letter – 2021 Year in Review  
102-15 A description of key impacts, risks and opportunities. Item 1A., Risk Factors, 2021 Annual Report
TCFD Report – 2021 Year in Review*		  
Ethics and Integrity
102-16 A description of the organization’s values, principles, standards and norms of behavior. Principles, Policies and Positions
Code of Business Conduct
Our Purpose – 2021 Year in Review		  
102-17 A description of internal and external mechanisms for:
  • Seeking advice about ethical and lawful behavior, and organizational integrity.
  • Reporting concerns about unethical or unlawful behavior, and organizational integrity.
 Code of Business Conduct*  
Governance
102-18
  1. Governance structure of the organization, including committees of the highest governance body.
  2. Committees responsible for decision-making on economic, environmental and social topics.
 Executive Leadership
Board of Directors
Corporate Governance Documents
ESG Data Table – 2021 Year in Review		  
102-21
  1. Processes for consultation between stakeholders and the highest governance body on economic, environmental and social topics.
  2. If consultation is delegated, describe to whom it is delegated and how the resulting feedback is provided to the highest governance body.
 Executive Leadership
Board of Directors
Corporate Governance Documents
Reporting – 2021 Year in Review [Materiality Assessment]*		  
102-22 a. Composition of the highest governance body and its committees by:
  • Executive or non-executive.
  • Independence.
  • Tenure on the governance body.
  • Number of each individual’s other significant positions and commitments, and the nature of the commitments.
  • Gender.
  • Membership of under-represented social groups.
  • Competencies relating to economic, environmental and social topics.
  • Stakeholder representation.
 Item 1., Business, 2020 Form 10-K
ESG Data Table – 2021 Year in Review*		  
102-26 Highest governance body’s and senior executives’ roles in the development, approval and updating of the organization’s purpose, value or mission statements, strategies, policies and goals related to economic, environmental and social topics. Our Purpose – 2021 Year in Review*  
102-30 Highest governance body’s role in reviewing the effectiveness of the organization’s risk management processes for economic, environmental and social topics. Code of Business Conduc
Sustainability Policy
Environmental Health and Safety Policy
Climate Change Position		  
102-33 Process for communicating critical concerns to the highest governance body. Code of Business Conduct  
Stakeholder Engagement
102-40 A list of stakeholder groups engaged by the organization. 2021 Annual Report
Item 1., Business, 2021 Annual Report
Executive Leadership		  
102-41 Percentage of total employees covered by collective bargaining agreements. Approximately 13.1% of Biogen’s employees are under a collective bargaining agreement using a time-weighted average basis.  
102-42 The basis for identifying and selecting stakeholders with whom to engage. Executive Leadership
Board of Directors
Corporate Governance Documents
ESG Data Table – 2021 Year in Review
Reporting – 2021 Year in Review		  
102-43 The organization’s approach to stakeholder engagement, including frequency of engagement by type and by stakeholder group, and an indication of whether any of the engagement was undertaken specifically as part of the report preparation process. Executive Leadership
Board of Directors
Corporate Governance Documents
ESG Data Table – 2021 Year in Review*		  
102-44 Key topics and concerns that have been raised through stakeholder engagement, including:
  • How the organization has responded to those key topics and concerns, including through its reporting.
  • The stakeholder groups that raised each of the key topics and concerns.
 Patients and Reporting – 2021 Year in Review  
Reporting Practice
102-45
  1. A list of all entities included in the organization’s consolidated financial statements or equivalent documents.
  2. Whether any entity included in the organization’s consolidated financial statements or equivalent documents is not covered by the report.
 Item 1., Business, 2021 Annual Report
All major entities are included in the boundaries of this report.		  
102-46
  1. An explanation of the process for defining the report content and the topic Boundaries.
  2. An explanation of how the organization has implemented the Reporting Principles for defining report content. Additional requirements for compiling: When compiling the information specified in Disclosure 102–46, the reporting organization shall include an explanation of how the Materiality principle was applied to identify material topics, including any assumptions made.
 Reporting – 2021 Year in Review  
102-47 A list of the material topics identified in the process for defining report content. Reporting – 2021 Year in Review  
102-48 The effect of any restatements of information given in previous reports, and the reasons for such restatements. Restatements for previous disclosed metrics are identified in the ESG Data Table.  
102-49 Significant changes from previous reporting periods in the list of material topics and topic Boundaries. Biogen conducted an ESG materiality assessment in 2021. The results inform the topic boundaries of this report and can be found in the Reporting section of this 2021 Year in Review.  
102-50 Reporting period for the information provided. Data cover fiscal year ending Dec. 31, 2021 (Some activities from 2022 are also included.)  
102-51 If applicable, the date of the most recent previous report. April 23, 2021  
102-52 Reporting cycle. We report on an annual basis  
102-53 The contact point for questions regarding the report or its contents. Responsibility contact: responsibility@biogen.com  
102-54 The claim made by the organization, if it has prepared a report in accordance with the GRI Standards, either: • ’This report has been prepared in accordance with the GRI Standards: Core option’. • ’This report has been prepared in accordance with the GRI Standards: Comprehensive option’. This report has been prepared in accordance with the GRI Standards: Core option/Alignment option.  
102-55
  1. The GRI content index, which specifies each of the GRI Standards used and lists all disclosures included in the report.
  2. For each disclosure, the content index shall include: • The number of the disclosure (for disclosures covered by the GRI Standards).
  • The page number(s) or URL(s) where the information can be found, either within the report or in other published materials.
  • If applicable, and where permitted, the reason(s) for omission when a required disclosure cannot be made. Additional requirements for compiling:
  • 6.3   When reporting the GRI content index as specified in Disclosure 102–55, the reporting organization shall:
  • 6.3.1 Include the words ’GRI Content Index’ in the title.
  • 6.3.2 Present the complete GRI content index in one location.
  • 6.3.3 Include in the report a link or reference to the GRI content index, if it is not provided in the report itself.
  • 6.3.4 For each GRI Standard used, include the title and publication year (e.g., GRI 102: General Disclosures 2016).
  • 6.3.5 Include any additional material topics reported on which are not covered by the GRI Standards, including page number(s) or URL(s) where the information can be found.
 GRI Content Index  
102-56
  1. A description of the organization’s policy and current practice with regard to seeking external assurance for the report.
  2. If the report has been externally assured: • A reference to the external assurance report, statements or opinions. If not included in the assurance report accompanying the sustainability report, a description of what has and what has not been assured and on what basis, including the assurance standards used, the level of assurance obtained, and any limitations of the assurance process.
  • The relationship between the organization and the assurance provider.
  • Whether and how the highest governance body or senior executives are involved in seeking external assurance for the organization’s sustainability report.
 Independent Assurance Statement to Biogen Inc.  
GRI 103 MANAGEMENT APPROACH
103-1
  1. An explanation of why the topic is material.
  2. 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.
  3. Any specific limitation regarding the topic Boundary.
 Reporting – 2021 Year in Review [Materiality assessment]  
103-2
  1. An explanation of how the organization manages the topic.
  2. A statement of the purpose of the management approach.
  3. 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
  1. 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’.
  2. 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.		 Item 6., Selected Financial Data, 2021 Annual Report
Political Contribution Disclosures
ESG Data Table – 2021 Year in Review*		  
201-2 Risks and opportunities posed by climate change that have the potential to generate substantive changes in operations, revenue or expenditure, including:
  • A description of the risk or opportunity and its classification as either physical, regulatory or other.
  • A description of the impact associated with the risk or opportunity.
  • The financial implications of the risk or opportunity before action is taken.
  • The methods used to manage the risk or opportunity.
  • The costs of actions taken to manage the risk or opportunity.
Additional requirements for compiling:
2.2 When compiling the information specified in Disclosure 201-2, if the reporting organization does not have a system in place to calculate the financial implications or costs, or to make revenue projections, it shall report its plans and timeline to develop the necessary systems.		 TCFD Report – 2021 Year in Review
2021 CDP Climate Change disclosure		  
201-3
  1. If the plan’s liabilities are met by the organization’s general resources, the estimated value of those liabilities.
  2. If a separate fund exists to pay the plan’s pension liabilities:
    • The extent to which the scheme’s liabilities are estimated to be covered by the assets that have been set aside to meet them.
    • The basis on which that estimate has been arrived at.
    • When that estimate was made.
  3. If a fund set up to pay the plan’s pension liabilities is not fully covered, explain the strategy, if any, adopted by the employer to work toward full coverage, and the timescale, if any, by which the employer hopes to achieve full coverage.
  4. Percentage of salary contributed by employee or employer.
  5. Level of participation in retirement plans, such as participation in mandatory or voluntary schemes, regional or country-based schemes, or those with financial impact.
 Consolidated Financial Statements
Item 1., Business, 2021 Annual Report		  
201-4
  1. Total monetary value of financial assistance received by the organization from any government during the reporting period, including:
    • Tax relief and tax credits.
    • Subsidies.
    • Investment grants, research and development grants, and other relevant types of grant.
    • Awards.
    • Royalty holidays.
    • Financial assistance from Export Credit Agencies (ECAs).
    • Financial incentives.
    • Other financial benefits received or receivable from any government for any operation.
  2. The information in 201-4-a by country.
  3. Whether, and the extent to which, any government is present in the shareholding structure.
Additional requirements for compiling:
2.5 When compiling the information specified in Disclosure 201–4, the reporting organization shall identify the monetary value of financial assistance received from government through consistent application of generally accepted accounting principles.		 Consolidated Financial Statements
Item 1., Business, 2021 Annual Report*		  
203 Indirect Economic Impacts
203-2
  1. Examples of significant identified indirect economic impacts of the organization, including positive and negative impacts.
  2. Significance of the indirect economic impacts in the context of external benchmarks and stakeholder priorities, such as national and international standards, protocols and policy agendas.
 2021 Annual Report
Reporting – 2021 Year in Review		 3, 4, 8
204 Procurement Practices
204-1
  1. Percentage of the procurement budget used for significant locations of operation that is spent on suppliers local to that operation (such as percentage of products and services purchased locally).
  2. The organization’s geographical definition of ’local’.
  3. The definition used for ’significant locations of operation’.
 Biogen discloses this information only on a global level.
Principles, Policies & Positions
Supplier Diversity – Working With Us
Pioneering Science – 2021 Year in Review		 5, 8
205 Anti-Corruption
205-3
  1. Total number and nature of confirmed incidents of corruption.
  2. Total number of confirmed incidents in which employees were dismissed or disciplined for corruption.
  3. Total number of confirmed incidents when contracts with business partners were terminated or not renewed due to violations related to corruption.
  4. Public legal cases regarding corruption brought against the organization or its employees during the reporting period and the outcomes of such cases.
 ESG Data Table – 2021 Year in Review*  
207 Tax
207-1 A description of the approach to tax, including:
  • Whether the organization has a tax strategy and, if so, a link to this strategy if publicly available.
  • The governance body or executive-level position within the organization that formally reviews and approves the tax strategy, and the frequency of this review.
  • The approach to regulatory compliance. • How the approach to tax is linked to the business and sustainable development strategies of the organization.
 Biogen Global Tax Policy  
GRI 300 ENVIRONMENTAL
302 Energy
302-1 The reporting organization shall report the following information:
  1. Total fuel consumption within the organization from non-renewable sources, in joules or multiples, and including fuel types used.
  2. Total fuel consumption within the organization from renewable sources, in joules or multiples, and including fuel types used.
  3. In joules, watt-hours or multiples, the total:
    • Electricity consumption.
    • Heating consumption.
    • Cooling consumption.
    • Steam consumption.
  4. In joules, watt-hours or multiples, the total:
    • Electricity sold.
    • Heating sold.
    • Cooling sold.
    • Steam sold.
  5. Total energy consumption within the organization, in joules or multiples.
  6. Standards, methodologies, assumptions and/or calculation tools used.
  7. Source of the conversion factors used.
 Environment – 2021 Year in Review
ESG Data Table – 2021 Year in Review		 12
302-3
  1. Energy intensity ratio for the organization.
  2. Organization-specific metric (the denominator) chosen to calculate the ratio.
  3. Types of energy included in the intensity ratio; whether fuel, electricity, heating, cooling, steam or all.
  4. Whether the ratio uses energy consumption within the organization, outside of it, or both.
Additional requirements for compiling:
2.5 When compiling the information specified in Disclosure 302–3, the reporting organization shall: 2.5.1 Calculate the ratio by dividing the absolute energy consumption (the numerator) by the organization-specific metric (the denominator). 2.5.2 If reporting an intensity ratio both for the energy consumed within the organization and outside of it, report these intensity ratios separately.		 Environment – 2021 Year in Review
ESG Data Table – 2021 Year in Review
2021 CDP Energy disclosure		  
303 Water and Effluents
303-1
  1. A description of how the organization interacts with water, including how and where water is withdrawn, consumed and discharged, and the water-related impacts caused or contributed to, or directly linked to the organization’s activities, products or services by a business relationship (e.g., impacts caused by runoff).
  2. A description of the approach used to identify water-related impacts, including the scope of assessments, their timeframe, and any tools or methodologies used.
  3. A description of how water-related impacts are addressed, including how the organization works with stakeholders to steward water as a shared resource, and how it engages with suppliers or customers with significant water-related impacts.
  4. An explanation of the process for setting any water-related goals and targets that are part of the organization’s management approach, and how they relate to public policy and the local context of each area with water stress.
 Environment – 2021 Year in Review
ESG Data Table – 2021 Year in Review
2021 CDP Water Security disclosure		 6
303-2 A description of any minimum standards set for the quality of effluent discharge, and how these minimum standards were determined, including:
  • How standards for facilities operating in locations with no local discharge requirements were determined.
  • Any internally developed water quality standards or guidelines.
  • Any sector-specific standards considered.
  • Whether the profile of the receiving body of water was considered.
 Environment – 2021 Year in Review
ESG Data Table – 2021 Year in Review
2021 CDP Water Security disclosure		 6
303-3
  1. Total water withdrawal from all areas in megaliters, and a breakdown of this total by the following sources, if applicable:
    • Surface water.
    • Groundwater.
    • Seawater.
    • Produced water.
    • Third-party water.
  2. Total water withdrawal from all areas with water stress in megaliters, and a breakdown of this total by the following sources, if applicable:
    • Surface water.
    • Groundwater.
    • Seawater.
    • Produced water. Third-party water, and a breakdown of this total by the withdrawal sources listed under a. and b.
  3. A breakdown of total water withdrawal from each of the sources listed in Disclosures 303-3-a and 303-3-b in megaliters by the following categories:
    • Freshwater (≤1,000mg/L Total Dissolved Solids).
    • Other water (>1,000mg/L Total Dissolved Solids).
  4. Any contextual information necessary to understand how the data have been compiled, such as any standards, methodologies and assumptions used.
Additional requirements for compiling:
2.1 When compiling the information specified in Disclosure 303–3, the reporting organization shall use publicly available and credible tools and methodologies for assessing water stress in an area.		 Environment – 2021 Year in Review
ESG Data Table – 2021 Year in Review		 6
303-4
  1. Total water discharge to all areas in megaliters, and a breakdown of this total by the following types of destination, if applicable:
    • Surface water.
    • Groundwater.
    • Seawater.
    • Third-party water, and the volume of this total sent for use to other organizations, if applicable.
  2. A breakdown of total water discharge to all areas in megaliters by the following categories:
    • Freshwater (≤1,000 mg/L Total Dissolved Solids).
    • Other water (>1,000 mg/L Total Dissolved Solids).
  3. Total water discharge to all areas with water stress in megaliters, and a breakdown of this total by the following categories:
    • Freshwater (≤1,000 mg/L Total Dissolved Solids).
    • Other water (>1,000 mg/L Total Dissolved Solids).
  4. Priority substances of concern for which discharges are treated, including:
    • How priority substances of concern were defined, and any international standard, authoritative list or criteria used.
    • The approach for setting discharge limits for priority substances of concern.
    • Number of incidents of non-compliance with discharge limits.
  5. Any contextual information necessary to understand how the data have been compiled, such as any standards, methodologies and assumptions used.
Additional requirements for compiling: 2.3 When compiling the information specified in Disclosure 303-4, the reporting organization shall use publicly available and credible tools and methodologies for assessing water stress in an area.		 Environment – 2021 Year in Review
ESG Data Table – 2021 Year in Review
2021 CDP Water Security disclosure		 6
303-5
  1. Total water consumption from all areas in megaliters.
  2. Total water consumption from all areas with water stress in megaliters.
  3. Change in water storage in megaliters, if water storage has been identified as having a significant water-related impact.
  4. Any contextual information necessary to understand how the data have been compiled, such as any standards, methodologies and assumptions used, including whether the information is calculated, estimated, modeled or sourced from direct measurements, and the approach taken for this, such as the use of any sector-specific factors.
 Environment – 2021 Year in Review
ESG Data Table – 2021 Year in Review
2021 CDP Water Security disclosure		 6
305 Emissions
305-1
  1. Gross direct (Scope 1) GHG emissions in metric tons of CO2 equivalent.
  2. Gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all.
  3. Biogenic CO2 emissions in metric tons of CO2 equivalent.
  4. Base year for the calculation, if applicable, including:
    • The rationale for choosing it.
    • Emissions in the base year.
    • The context for any significant changes in emissions that triggered recalculations of base year emissions.
  5. Source of the emission factors and the global warming potential (GWP) rates used, or a reference to the GWP source.
  6. Consolidation approach for emissions; whether equity share, financial control, or operational control.
  7. Standards, methodologies, assumptions, and/or calculation tools used.
Additional requirements for compiling:
2.1 When compiling the information specified in Disclosure 305-1, the reporting organization shall:
2.1.1 Exclude any GHG trades from the calculation of gross direct (Scope 1) GHG emissions.
2.1.2 Report biogenic emissions of CO2 from the combustion or biodegradation of biomass separately from the gross direct (Scope 1) GHG emissions. Exclude biogenic emissions of other types of GHG (such as CH4 and N2O), and biogenic emissions of CO2 that occur in the life cycle of biomass other than from combustion or biodegradation (such as GHG emissions from processing or transporting biomass).		 Environment – 2021 Year in Review
ESG Data Table – 2021 Year in Review
2021 CDP Climate Change disclosure*		 7,13
305-2
  1. Gross location-based energy indirect (Scope 2) GHG emissions in metric tons of CO2 equivalent.
  2. If applicable, gross market-based energy indirect (Scope 2) GHG emissions in metric tons of CO2 equivalent.
  3. If available, the gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3 or all.
  4. Base year for the calculation, if applicable, including:
    • The rationale for choosing it.
    • Emissions in the base year.
    • The context for any significant changes in emissions that triggered recalculations of base year emissions.
  5. Source of the emission factors and the global warming potential (GWP) rates used, or a reference to the GWP source.
  6. Consolidation approach for emissions; whether equity share, financial control or operational control.
  7. Standards, methodologies, assumptions and/or calculation tools used.
Additional requirements for compiling:
2.3 When compiling the information specified in Disclosure 305–2, the reporting organization shall:
2.3.1 Exclude any GHG trades from the calculation of gross energy indirect (Scope 2) GHG emissions.
2.3.2 Exclude other indirect (Scope 3) GHG emissions that are disclosed as specified in Disclosure 305–3.
2.3.3 Account and report energy indirect (Scope 2) GHG emissions based on the location-based method, if it has operations in markets without product or supplier-specific data.
2.3.4 Account and report energy indirect (Scope 2) GHG emissions based on both the location-based and market-based methods, if it has any operations in markets providing product or supplier-specific data in the form of contractual instruments.		 Environment – 2021 Year in Review
ESG Data Table – 2021 Year in Review
2021 CDP Climate Change disclosure*		 7,13
305-3
  1. Gross other indirect (Scope 3) GHG emissions in metric tons of CO2 equivalent.
  2. If available, the gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3 or all.
  3. Biogenic CO2 emissions in metric tons of CO2 equivalent.
  4. Other indirect (Scope 3) GHG emissions categories and activities included in the calculation.
  5. Base year for the calculation, if applicable, including:
    • The rationale for choosing it.
    • Emissions in the base year.
    • The context for any significant changes in emissions that triggered recalculations of base year emissions.
  6. Source of the emission factors and the global warming potential (GWP) rates used, or a reference to the GWP source.
  7. Standards, methodologies, assumptions and/or calculation tools used.
Additional requirements for compiling:
2.5 When compiling the information specified in Disclosure 305–3, the reporting organization shall:
2.5.1 Exclude any GHG trades from the calculation of gross other indirect (Scope 3) GHG emissions.
2.5.2 Exclude energy indirect (Scope 2) GHG emissions from this disclosure. Energy indirect (Scope 2) GHG emissions are disclosed as specified in Disclosure 305–2.
2.5.3 Report biogenic emissions of CO2 from the combustion or biodegradation of biomass that occurs in its value chain separately from the gross other indirect (Scope 3) GHG emissions. Exclude biogenic emissions of other types of GHG (such as CH4 and N2O), and biogenic emissions of CO2 that occur in the life cycle of biomass other than from combustion or biodegradation (such as GHG emissions from processing or transporting biomass).		 Environment – 2021 Year in Review
ESG Data Table – 2021 Year in Review
2021 CDP Climate Change disclosure*		 7,13
305-5
  1. GHG emissions reduced as a direct result of reduction initiatives, in metric tons of CO2 equivalent.
  2. Gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3 or all.
  3. Base year or baseline, including the rationale for choosing it.
  4. Scopes in which reductions took place; whether direct (Scope 1), energy indirect (Scope 2) and/or other indirect (Scope 3).
  5. Standards, methodologies, assumptions and/or calculation tools used.
Additional requirements for compiling:
2.9 When compiling the information specified in Disclosure 305–5, the reporting organization shall:
2.9.1 Exclude reductions resulting from reduced production capacity or outsourcing.
2.9.2 Use the inventory or project method to account for reductions.
2.9.3 Calculate an initiative’s total reductions of GHG emissions as the sum of its associated primary effects and any significant secondary effects.
2.9.4 If reporting two or more Scope types, report the reductions for each separately.
2.9.5 Report reductions from offsets separately.		 Environment – 2021 Year in Review
2021 CDP Climate Change disclosure		 7,13
305-7
  1. Significant air emissions, in kilograms or multiples, for each of the following:
    • NOX.
    • SOX.
    • Persistent organic pollutants (POP).
    • Volatile organic compounds (VOC).
    • Hazardous air pollutants (HAP)
    • Particulate matter (PM).
    • Other standard categories of air emissions identified in relevant regulations.
  2. Source of the emission factors used.
  3. Standards, methodologies, assumptions and/or calculation tools used.
Additional requirements for compiling:
2.13 When compiling the information specified in Disclosure 305-7, the reporting organization shall select one of the following approaches for calculating significant air emissions:
2.13.1 Direct measurement of emissions (such as online analyzers).
2.13.2 Calculation based on site-specific data.
2.13.3 Calculation based on published emission factors.
2.13.4 Estimation. If estimations are used due to a lack of default figures, the organization shall indicate the basis on which figures were estimated.		 Environment – 2021 Year in Review
ESG Data Table – 2021 Year in Review		 7,13
306 Waste
306-1 For the organization’s significant actual and potential waste-related impacts, a description of:
  • The inputs, activities and outputs that lead or could lead to these impacts.
  • Whether these impacts relate to waste generated in the organization’s own activities or to waste generated upstream or downstream in its value chain.
 Environment – 2021 Year in Review 12
306-2
  1. Actions, including circularity measures, taken to prevent waste generation in the organization’s own activities and upstream and downstream in its value chain, and to manage significant impacts from waste generated.
  2. If the waste generated by the organization in its own activities is managed by a third party, a description of the processes used to determine whether the third party manages the waste in line with contractual or legislative obligations.
  3. The processes used to collect and monitor waste-related data.
 Environment – 2021 Year in Review 12
306-3
  1. Total weight of waste generated in metric tons, and a breakdown of this total by composition of the waste.
  2. Contextual information necessary to understand the data and how the data have been compiled.
Additional requirements for compiling:
2.1 When compiling the information specified in Disclosure 306-3-a, the reporting organization shall:
2.1.1 Exclude effluent, unless required by national legislation to be reported under total waste.
2.1.2 Use 1,000 kilograms as the measure for a metric ton.		 Environment – 2021 Year in Review 12
307 Environmental Compliance
307-1
  1. Significant fines and non-monetary sanctions for non-compliance with environmental laws and/or regulations in terms of:
    • Total monetary value of significant fines.
    • Total number of non-monetary sanctions.
    • Cases brought through dispute resolution mechanisms.
  2. If the organization has not identified any non-compliance with environmental laws and/or regulations, a brief statement of this fact is sufficient.
 There were no significant instances of non-compliance in 2021.
Principles, Policies & Positions
Item 1A., Risk Factors, 2021 Annual Report		 12
308 Supplier Environmental Assessments
308-1 Percentage of new suppliers that were screened using environmental criteria. Environment – 2021 Year in Review 12
308-2 Negative environmental impacts in the supply chain and actions taken
  1. Number of suppliers assessed for environmental impacts.
  2. Number of suppliers identified as having significant actual and potential negative environmental impacts.
  3. Significant actual and potential negative environmental impacts identified in the supply chain.
  4. Percentage of suppliers identified as having significant actual and potential negative environmental impacts with which improvements were agreed upon as a result of assessment.
  5. Percentage of suppliers identified as having significant actual and potential negative environmental impacts with which relationships were terminated as a result of assessment, and why.
 Item 1A., Risk Factors, 2021 Annual Report
Environment – 2021 Year in Review
Reporting – 2021 Year in Review		 12
GRI 400 SOCIAL
401 Employment
401-1
  1. Total number and rate of new employee hires during the reporting period, by age group, gender and region.
  2. Total number and rate of employee turnover during the reporting period, by age group, gender and region.
 Our People – 2021 Year in Review
ESG Data Table – 2021 Year in Review
SASB Content Index – 2021 Year in Review*		  
403 Occupational Health and Safety
403-1
  1. A statement of whether an occupational health and safety management system has been implemented, including whether:
    • The system has been implemented because of legal requirements and, if so, a list of the requirements.
    • The system has been implemented based on recognized risk management and/or management system standards/guidelines and, if so, a list of the standards/guidelines.
  2. A description of the scope of workers, activities and workplaces covered by the occupational health and safety management system, and an explanation of whether and, if so, why any workers, activities or workplaces are not covered.
 Corporate Responsibility
Environmental, Health and Safety Policy Statement
Our People – 2021 Year in Review		 3, 8
403-2
  1. A description of the processes used to identify work-related hazards and assess risks on a routine and non-routine basis, and to apply the hierarchy of controls in order to eliminate hazards and minimize risks, including:
    • How the organization ensures the quality of these processes, including the competency of persons who carry them out.
    • How the results of these processes are used to evaluate and continually improve the occupational health and safety management system.
  2. A description of the processes for workers to report work-related hazards and hazardous situations, and an explanation of how workers are protected against reprisals.
  3. A description of the policies and processes for workers to remove themselves from work situations that they believe could cause injury or ill health, and an explanation of how workers are protected against reprisals.
  4. A description of the processes used to investigate work-related incidents, including the processes to identify hazards and assess risks relating to the incidents, to determine corrective actions using the hierarchy of controls, and to determine improvements needed in the occupational health and safety management system.
 Environmental, Health and Safety Policy Statement
Our People – 2021 Year in Review		  
403-3 A description of the occupational health services’ functions that contribute to the identification and elimination of hazards and minimization of risks, and an explanation of how the organization ensures the quality of these services and facilitates workers’ access to them. Environmental, Health and Safety Policy Statement
Our People – 2021 Year in Review		  
403-4 The reporting organization shall report the following information for employees and for workers who are not employees but whose work and/or workplace is controlled by the organization:
  1. A description of the processes for worker participation and consultation in the development, implementation and evaluation of the occupational health and safety management system, and for providing access to and communicating relevant information on occupational health and safety to workers.
  2. Where formal joint management–worker health and safety committees exist, a description of their responsibilities, meeting frequency, decision-making authority, and whether and, if so, why any workers are not represented by these committees.
 Environmental, Health and Safety Policy Statement
Our People – 2021 Year in Review		  
403-5 A description of any occupational health and safety training provided to workers, including generic training as well as training on specific work-related hazards, hazardous activities, or hazardous situations. Environmental, Health and Safety Policy Statement
Our People – 2021 Year in Review		  
403-6
  1. An explanation of how the organization facilitates workers’ access to non-occupational medical and healthcare services, and the scope of access provided.
  2. A description of any voluntary health promotion services and programs offered to workers to address major non-work-related health risks, including the specific health risks addressed, and how the organization facilitates workers’ access to these services and programs
 Our People – 2021 Year in Review*  
403-7 A description of the organization’s approach to preventing or mitigating significant negative occupational health and safety impacts that are directly linked to its operations, products or services by its business relationships, and the related hazards and risks. Our People – 2021 Year in Review  
403-9
  1. For all employees:
    • The number and rate of fatalities as a result of work-related injury.
    • The number and rate of high-consequence work-related injuries (excluding fatalities).
    • The number and rate of recordable work-related injuries.
    • The main types of work-related injury.
    • The number of hours worked.
  2. For all workers who are not employees but whose work and/or workplace is controlled by the organization:
    • The number and rate of fatalities as a result of work-related injury.
    • The number and rate of high-consequence work-related injuries (excluding fatalities).
    • The number and rate of recordable work-related injuries.
    • The main types of work-related injury.
    • The number of hours worked.
  3. The work-related hazards that pose a risk of high-consequence injury, including:
    • How these hazards have been determined.
    • Which of these hazards have caused or contributed to high-consequence injuries during the reporting period.
    • Actions taken or underway to eliminate these hazards and minimize risks using the hierarchy of controls.
  4. Any actions taken or underway to eliminate other work-related hazards and minimize risks using the hierarchy of controls.
  5. Whether the rates have been calculated based on 200,000 or 1,000,000 hours worked.
  6. Whether and, if so, why any workers have been excluded from this disclosure, including the types of worker excluded.
  7. Any contextual information necessary to understand how the data have been compiled, such as any standards, methodologies and assumptions used.
Additional requirements for compiling:
2.1 When compiling the information specified in Disclosure 403–9, the reporting organization shall:
2.1.1 Exclude fatalities in the calculation of the number and rate of high-consequence work-related injuries.
2.1.2 Include fatalities as a result of work-related injury in the calculation of the number and rate of recordable work-related injuries.
2.1.3 Include injuries as a result of commuting incidents only where the transport has been organized by the organization.
2.1.4 Calculate the rates based on either 200,000 or 1,000,000 hours worked, using the following formulas: Refer to standard 403.		 Environmental, Health and Safety Policy Statement
Our People – 2021 Year in Review
ESG Data Table – 2021 Year in Review		 3, 8
404 Training and Education
404-1 Average hours of training that the organization’s employees have undertaken during the reporting period, by:
  • Gender.
  • Employee category.
 Our People – 2021 Year in Review
ESG Data Table – 2021 Year in Review		  
404-2
  1. Type and scope of programs implemented, and assistance provided to upgrade employee skills.
  2. Transition assistance programs provided to facilitate continued employability and the management of career endings resulting from retirement or termination of employment.
 Our People – 2021 Year in Review  
404-3 Percentage of total employees by gender and by employee category who received a regular performance and career development review during the reporting period. Our People – 2021 Year in Review
ESG Data Table – 2021 Year in Review		  
405 Diversity and Equal Opportunity
405-1
  1. Percentage of individuals within the organization’s governance bodies in each of the following diversity categories:
    • Gender.
    • Age group: under 30 years old, 30-50 years old, over 50 years old.
    • Other indicators of diversity where relevant (such as minority or vulnerable groups).
  2. Percentage of employees per employee category in each of the following diversity categories:
    • Gender.
    • Age group: under 30 years old, 30-50 years old, over 50 years old.
    • Other indicators of diversity where relevant (such as minority or vulnerable groups).
 Item 1., Business, 2021 Annual Report*
Board of Directors Our People – 2021 Year in Review
ESG Data Table – 2021 Year in Review*		 5
405-2
  1. Ratio of the basic salary and remuneration of women to men for each employee category, by significant locations of operation.
  2. The definition used for ’significant locations of operation’.
 Biogen does not disclose externally any salary-and wages-related data except the Executive Compensation of the Executive Committee and Board of Directors.
Our People – 2021 Year in Review
ESG Data Table – 2021 Year in Review*		 5
406 Non-Discrimination
406-1
  1. Total number of incidents of discrimination during the reporting period.
  2. Status of the incidents and actions taken with reference to the following:
    • Incident reviewed by the organization.
    • Remediation plans being implemented.
    • Remediation plans that have been implemented, with results reviewed through routine internal management review processes.
    • Incident no longer subject to action.
Additional requirements for compiling:
2.1 When compiling the information specified in Disclosure 406–1, the reporting organization shall include incidents of discrimination on grounds of race, color, sex, religion, political opinion, national extraction or social origin as defined by the ILO, or other relevant forms of discrimination involving internal and/or external stakeholders across operations in the reporting period.		 Our People – 2021 Year in Review  
413 Local Communities
413-1 Percentage of operations with implemented local community engagement, impact assessments and/or development programs, including the use of:
  • Social impact assessments, including gender impact assessments, based on participatory processes.
  • Environmental impact assessments and ongoing monitoring.
  • Public disclosure of results of environmental and social impact assessments.
  • Local community development programs based on local communities’ needs.
  • Stakeholder engagement plans based on stakeholder mapping.
  • Broad-based local community consultation committees and processes that include vulnerable groups.
  • Works councils, occupational health and safety committees and other worker representation bodies to deal with impacts.
  • Formal local community grievance processes.
 Grants Management and Strategic Giving
Patients and Community – 2021 Year in Review		 3, 4
414 Supplier Social Assessment
414-1 Percentage of new suppliers that were screened using social criteria. Code of Business Conduct
Supplier Diversity – Working With Us
Pioneering Science and Reporting – 2021 Year in Review		 5, 8, 12
414-2
  1. Number of suppliers assessed for social impacts.
  2. Number of suppliers identified as having significant actual and potential negative social impacts.
  3. Significant actual and potential negative social impacts identified in the supply chain.
  4. Percentage of suppliers identified as having significant actual and potential negative social impacts with which improvements were agreed upon as a result of assessment.
  5. Percentage of suppliers identified as having significant actual and potential negative social impacts with which relationships were terminated as a result of assessment, and why.
 Code of Business Conduct
Supplier Diversity – Working With Us
Pioneering Science and Reporting – 2021 Year in Review
ESG Data Table – 2021 Year in Review		 5, 8, 12
415 Public Policy
415-1
  1. Total monetary value of financial and in-kind political contributions made directly and indirectly by the organization by country and recipient/beneficiary.
  2. If applicable, how the monetary value of in-kind contributions was estimated.
Additional requirements for compiling:
2.1 When compiling the information specified in Disclosure 415–1, the reporting organization shall calculate financial political contributions in compliance with national accounting rules, where these exist.		 Political Contributions, Disclosures
Community – 2021 Year in Review		 16
416 Customer Health and Safety
416-1 Percentage of significant product and service categories for which health and safety impacts are assessed for improvement. Principles, Policies & Positions
Patient Safety
Environment, Product Stewardship
Pioneering Science and Patients – 2021 Year in Review		 3
416-2
  1. Total number of incidents of non-compliance with regulations and/or voluntary codes concerning the health and safety impacts of products and services within the reporting period, by:
    • Incidents of non-compliance with regulations resulting in a fine or penalty.
    • Incidents of non-compliance with regulations resulting in a warning.
    • Incidents of non-compliance with voluntary codes.
  2. If the organization has not identified any non-compliance with regulations and/or voluntary codes, a brief statement of this fact is sufficient.
Additional requirements for compiling:
2.1 When compiling the information specified in Disclosure 416–2, the reporting organization shall:
2.1.1 Exclude incidents of non-compliance in which the organization was determined not to be at fault.
2.1.2 Exclude incidents of non-compliance related to labeling. Incidents related to labeling are reported in Disclosure 417–2 of GRI 417: Marketing and Labeling.
2.1.3 If applicable, identify any incidents of non-compliance that relate to events in periods prior to the reporting period.		 Patient Safety
Pioneering Science – 2021 Year in Review
ESG Data Table – 2021 Year in Review		 3
417 Marketing and Labeling
417-1
  1. Whether each of the following types of information is required by the organization’s procedures for product and service information and labeling:
    • The sourcing of components of the product or service.
    • Content, particularly with regard to substances that might produce an environmental or social impact.
    • Safe use of the product or service.
    • Disposal of the product and environmental or social impacts.
    • Other (explain). b. Percentage of significant product or service categories covered by and assessed for compliance with such procedures.
 Principles, Policies & Positions
Patient Safety
Pioneering Science, Patients and Environment – 2021 Year in Review		 3, 16
417-2
  1. Total number of incidents of non-compliance with regulations and/or voluntary codes concerning product and service information and labeling, by:
    • Incidents of non-compliance with regulations resulting in a fine or penalty.
    • Incidents of non-compliance with regulations resulting in a warning.
    • Incidents of non-compliance with voluntary codes.
  2. If the organization has not identified any non-compliance with regulations and/or voluntary codes, a brief statement of this fact is sufficient.
Additional requirements for compiling:
2.1 When compiling the information specified in Disclosure 417-2, the reporting organization shall:
2.1.1 Exclude incidents of non-compliance in which the organization was determined not to be at fault.
2.1.2 If applicable, identify any incidents of non-compliance that relate to events in periods prior to the reporting period.		 There were no significant instances of non-compliance in 2021.
Principles, Policies & Positions		 3
417-3
  1. Total number of incidents of non-compliance with regulations and/or voluntary codes concerning marketing communications, including advertising, promotion and sponsorship, by:
    • Incidents of non-compliance with regulations resulting in a fine or penalty.
    • Incidents of non-compliance with regulations resulting in a warning.
    • Incidents of non-compliance with voluntary codes.
  2. If the organization has not identified any non-compliance with regulations and/or voluntary codes, a brief statement of this fact is sufficient.
Additional requirements for compiling:
2.2 When compiling the information specified in Disclosure 417–3, the reporting organization shall:
2.2.1 Exclude incidents of non-compliance in which the organization was determined not to be at fault.
2.2.2 If applicable, identify any incidents of non-compliance that relate to events in periods prior to the reporting period.		 There were no significant instances of non-compliance in 2021.
Principles, Policies & Positions		 3