GRI Index

GRI 102-55

Dieser Bericht wurde in Übereinstimmung mit den GRI-Standards: Option „Kern“ erstellt. Die GRI-Verweise sind im Fließtext gesetzt und dieser GRI-Inhaltsindex bietet eine Übersicht zu den relevanten Inhalten (der Index ist nur in englischer Sprache verfügbar).

GRI Standard	Indicator	Comment	Reference
Organizational Profile
102-1	Name of the organization		Imprint
102-2	Activities, brands, products, and services		Group Management Report Business Segments
102-3	Location of headquarters		Imprint The Group's Business Model Notes
102-4	Location of operations		CEO Letter Group Management Report Business Segments Our value chain
102-5	Ownership and legal form		Group Management Report
102-6	Markets served		Group Management Report Business Segments
102-7	Scale of the organization		Balance sheet Business Segments
102-8	Information on employees and other workers	d. No significant portion of our Group activities are performed by workers who are not employees. f. The data are compiled with the help of employee reporting tools of our business segments and agregated on the Group level.	Strategy and management Exchange with employee representatives Fresenius Helios Evaluation
102-9	Supply chain		Our value chain Supply Chain
102-10	Significant changes to the organization and its supply chain		CEO Letter Business Segments
102-11	Precautionary Principle or approach		Opportunities and Risk Report Strategy and management Sustainability risks
102-12	External initiatives		Our work in associations and initiatives
102-13	Membership of associations		Our work in associations and initiatives Transparency in the health care sector
Strategy
102-14	Statement from senior decision-maker		CEO Letter Foreword
102-15	Key impacts, risks, and opportunities		Opportunities and Risk Report Sustainability risks Fresenius Helios Evaluation Fresenius Kabi Evaluation
Ethics and Integrity
102-16	Values, principles, standards, and norms of behavior		CEO Letter Strategy and management Guidelines and regulations Foreword Code of Conduct
102-17	Mechanisms for advice and concerns about ethics		Our approach Guidelines and regulations Employee participation Comprehensive stakeholder dialog Evaluation
Corporate Governance
102-18	Governance structure		Corporate Governance Declaration pg. 220 et seq. The Group Sustainability Board
102-19	Delegating authority		Our sustainability organization
102-20	Executive-level responsibility for economic, environmental, and social topics		Our sustainability organization
102-21	Consulting stakeholders on economic, environmental, and social topics		The Group Sustainability Board Comprehensive stakeholder dialog Employee participation
102-22	Composition of the highest governance body and its committees		Report of the Supervisory Board The Group Sustainability Board
102-23	Chair of the highest governance body		Report of the Supervisory Board The Group Sustainability Board
102-24	Nominating and selecting the highest governance body		Corporate Governance Declaration pg. 220 et seq. The Group Sustainability Board
102-25	Conflicts of interest		Supervisory Board (Corporate Governance) Guidelines and regulations Dealing with conflicts of interest
102-26	Role of highest governance body in setting purpose, values, and strategy		Our sustainability organization The Group Sustainability Board
102-27	Collective knowledge of highest governance body		Our sustainability organization
102-28	Evaluating the highest governance body’s performance		Compensation Report pg. 234 et seq. The business model Our sustainability goals and programs
102-29	Identifying and managing economic, environmental, and social impacts		The Group Sustainability Board
102-30	Effectiveness of risk management processes		Our sustainability organization
102-31	Review of economic, environmental, and social topics		Our sustainability organization
102-32	Highest governance body’s role in sustainability reporting		Report of the Supervisory Board Our sustainability organization Determination of the contents of the report
102-33	Communicating critical concerns		Our sustainability organization
102-35	Remuneration policies		Our sustainability goals and programs
102-36	Process for determining remuneration		Our sustainability goals and programs
102-37	Stakeholders’ involvement in remuneration		Supervisory Board (Corporate Governance) Voting results of the Annual General Meeting 2021
Stakeholder Engagement
102-40	List of stakeholder groups		Stakeholder and partnerships
102-41	Collective bargaining agreements		Exchange with employee representatives Our approach
102-42	Identifying and selecting stakeholders		Our materiality analysis Stakeholder and partnerships
102-43	Approach to stakeholder engagement		Our materiality analysis Comprehensive stakeholder dialog Transparency in the health care sector
102-44	Key topics and concerns raised		Our materiality process
Reporting Practice
102-45	Entities included in the consolidated financial statements		Notes Report framework
102-46	Defining report content and topic Boundaries		Material analysis results Determination of the contents of the report
102-47	List of material topics		Our materiality analysis
102-48	Restatements of information	If any restatement was conducted, the company explicitly states and explains the restatement.	Waste and recycling management (Footnote Evaluation) Water management (Footnote Evaluation) Climate protection - energy and emissions (Footnote Evaluation)
102-49	Changes in reporting	No significant changes on key topics and topic boundaries must be given with regard to the previous reporting periods.
102-50	Reporting period		Report profile
102-51	Date of most recent report	Our most recent combined annual and non-financial report 2021 was published on 24.03.2022.
102-52	Reporting cycle	Due to German Commercial Law, Fresenius applies a yearly reporting cycle.
102-53	Contact point for questions regarding the report		Report profile
102-54	Claims of reporting in accordance with the GRI Standards		Report profile
102-55	GRI content index		GRI Index
102-56	External assurance		External audit

GRI Standard	Indicator	Comment	Reference
GRI 201: Economic Performance 2016
103-1	Explanation of the material topic and its Boundary		Group Management Report Economic Report Strategy and management
103-2	The management approach and its components		Group Management Report Economic Report Strategy and management
103-3	Evaluation of the management approach		Group Management Report Economic Report Strategy and management
201-2	Financial implications and other risks and opportunities due to climate change		Sustainability risks EU taxonomy Comprehensive stakeholder dialog
201-4	Financial assistance received from government		Notes pg. 312 et seq.
GRI 204: Procurement Practices 2016
103-1	Explanation of the material topic and its Boundary		Supply Chain Access to health care and medicine
103-2	The management approach and its components		Supply Chain Access to health care and medicine Health care delivery during the COVID-19 pandemic
103-3	Evaluation of the management approach		Supplier evaluation Health care delivery during the COVID-19 pandemic
204-1	Proportion of spending on local suppliers	We take human rights concerns into account when selecting and cooperation with suppliers. As of now, we do not collect data on the proportion of spending on local suppliers. We are working to increase the transparency of our supply chains and build up our data management.
GRI 205: Anti-Corruption 2016
103-1	Explanation of the material topic and its Boundary		Our approach
103-2	The management approach and its components		Our approach Tax compliance
103-3	Evaluation of the management approach		Evaluation
205-2	Communication and training about anti-corruption policies and procedures	Data is currently not available on a comparable reporting level for the segments of the Fresenius Group. We are working on improving the standardization of quantitative data and seek to expand the reporting going forward.	Compliance training
205-3	Confirmed incidents of corruption and actions taken	Due to confidentiality constraints, we do not disclose these figures in more detail.	Reports in 2021
GRI 207: Tax 2019
103-1	Explanation of the material topic and its Boundary		Tax compliance
103-2	The management approach and its components		Tax compliance
103-3	Evaluation of the management approach
207-1	Approach to tax		Tax compliance
207-2	Tax governance, control, and risk management		Tax compliance
207-4	Country-by-country reporting		Tax compliance

GRI Standard	Indicator	Comment	Reference
GRI 302: Energy 2016
103-1	Explanation of the material topic and its Boundary		Energy and emissions
103-2	The management approach and its components		Our approach
103-3	Evaluation of the management approach		Evaluation
302-1	Energy consumption within the organization		Evaluation
302-2	Energy consumption outside of the organization	We are currently building up our data collection in the course of our climate strategy. Not all information is available on a comparable reporting level for Fresenius Group yet. We seek to collect Scope 3 emissions data and expand the reporting going forward.	Our sustainability goals and programs
302-3	Energy intensity		Evaluation
GRI 303: Water and Effluents 2018
103-1	Explanation of the material topic and its Boundary		Water management
103-2	The management approach and its components		Our approach
103-3	Evaluation of the management approach		Evaluation Water withdrawal per hospital bed
303-1	Interactions with water as a shared resource		Evaluation
303-2	Management of water discharge-related impacts		Fresenius Kabi Water management Fresenius Kabi Access to health care and medicine
303-3	Water withdrawal	For the health and safety of our patients, the management of water supply is most relevant. We have installed risk-based testing processes at all hospitals and health-care facilities to detect contamination or deviations in drinking water quality. In Germany, some of our hospitals are designated as testing centers for local drinking water quality.	Evaluation
303-4	Water discharge		Progress and measures in 2021 Fresenius Kabi
GRI 305: Emissions 2016
103-1	Explanation of the material topic and its Boundary		Energy and emissions
103-2	The management approach and its components		Our approach
103-3	Evaluation of the management approach		Evaluation
305-1	Direct (Scope 1) GHG emissions	Fresenius Group calculates its GHG emissions in tCO₂ equivalents, thereby including all relevant greenhouse gases. The calculation for gross tCO₂e, broken down into the business segments, was first conducted in 2017 and updated in 2020, which also serves as the base year for the climate target. Our consolidation approach is the same as in our financial reporting. The calculation was based on the methodology of the Greenhouse Gas Protocol and the latest versions of IEA and DEFRA emission factors.	Evaluation
305-2	Energy indirect (Scope 2) GHG	Data cannot yet be provided in more detail, e.g. split by market- based Scope 2 emissions, on a Group level. We are working on further refining the data collection process and providing more insights into our Scope 2 GHG emissions.	Evaluation
305-3	Other indirect (Scope 3) GHG emissions	We are currently working on collecting Scope 3 emissions data and aim to report on them in more detail going forward.	Our ambitions
305-4	GHG emissions intensity		Evaluation
305-5	Reduction of GHG emissions	We are currently building up our data collection in the course of our climate strategy. Not all information is available on a comparable reporting level for Fresenius Group yet. We seek to expand the reporting going forward.	Evaluation
GRI 306: Waste 2020 (updated)
103-1	Explanation of the material topic and its Boundary		Waste and recycling management
103-2	The management approach and its components		Our approach
103-3	Evaluation of the management approach		Evaluation
306-1	Waste generation and significant waste-related impacts		Our approach
306-3	Waste generated		Evaluation

GRI Standard	Indicator	Comment	Reference
GRI 401: Employment 2016
103-1	Explanation of the material topic and its Boundary		Working conditions, recruitment and employee participation
103-2	The management approach and its components		Our approach
103-3	Evaluation of the management approach		Evaluation
401-1	New employee hires and employee turnover	Fresenius currently only discloses the voluntary turnover rate by business segment and for Fresenius Group. Intersegment hires are counted as external hires by the business segments, while from a Group perspective it would be an internal hire. Therefore, we will not provide a consolidated Group figure.Breakdowns into age group and gender are only available for selected business segments due to system limitations. Therefore, consolidation on the Group level is not possible.	Evaluation
401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees		Working conditions
401-3	Parental leave	Figures are disclosed for Germany. Regulatory provisions for parental leave vary from region to region. We focus on Germany in our reporting and assess to expand the reporting to further countries going forward.	Evaluation
GRI 403: Occupational Health and Safety 2018
103-1	Explanation of the material topic and its Boundary		Occupational health and safety
103-2	The management approach and its components		Our approach
103-3	Evaluation of the management approach		Fresenius Medical Care Evaluation Fresenius Kabi Evaluation Fresenius Helios Evaluation Fresenius Vamed Evaluation
403-1	Occupational health and safety management system	All business segments have implemented OHS management systems according to their respective business models and take into account all relevant legal requirements. Fresenius Medical Care, Fresenius Kabi and Fresenius Helios use OHS systems in accordance with ISO 45001. We are continuously working on driving coverage forward.	Certifications and commitment
403-2	Hazard identification, risk assessment, and incident investigation		Our approach Reporting systems Fresenius Medical Care Evaluation Fresenius Kabi Evaluation Fresenius Helios Evaluation Fresenius Vamed Evaluation
403-3	Occupational health services		Our approach Promotion of good health in the business segments
403-4	Worker participation, consultation, and communication on occupational health and safety		Reporting systems
403-5	Worker training on occupational health and safety		Training
403-6	Promotion of worker health		Promotion of good health in the business segments
403-7	Prevention and mitigation of occupational health and safety impacts directly linked by business relationships		Training
403-8	Workers covered by an occupational health and safety management system		Certifications and commitment
403-9	Work-related injuries		Fresenius Medical Care Fresenius Kabi Fresenius Helios Fresenius Vamed
403-10	Work-related ill health		Fresenius Medical Care Evaluation Fresenius Kabi Evaluation Fresenius Helios Evaluation Fresenius Vamed Evaluation
GRI 404: Training and Education 2016
103-1	Explanation of the material topic and its Boundary		Employee development
103-2	The management approach and its components		Our approach
103-3	Evaluation of the management approach		Evaluation
404-1	Average hours of training per year per employee	The information available is not of sufficient and comparable quality on a group level, since training data is currently collected on the business segment level. We are working on improving standardization of data management and colllection across the Group.	Evaluation
GRI 405: Diversity and Equal Opportunity 2016
103-1	Explanation of the material topic and its Boundary		Diversity and equal opportunities Human Rights Preventing discrimination and promoting equal opportunities
103-2	The management approach and its components		Our approach Dealing with incidents of discrimination
103-3	Evaluation of the management approach		Ambitions Evaluation
405-1	Diversity of governance bodies and employees	Not all information is available on a comparable reporting level for Fresenius Group. We are working on improving the standardization of relevant diversity categories and seek to expand the reporting going forward.	Corporate Governance Declaration pg. 220 Evaluation Diversity lived in the business segments Employees with disabilities Our ambitions Evaluation
GRI 406: Non-Discrimination 2016
103-1	Explanation of the material topic and its Boundary		Diversity and equal opportunities Human Rights Guidelines and regulations
103-2	The management approach and its components		Our approach Dealing with incidents of discrimination Diversity lived in the business segments Reporting channels
103-3	Evaluation of the management approach		Evaluation
406-1	Incidents of discrimination and corrective actions taken	Next to reporting systems for compliance reports on a Group level, some business segments have established additional reporting channels. Figures on reports of discrimination incidents received via Helios Spain's own reporting channel are disclosed for 2021. Fresenius Group will assess to broaden the reporting scope in the future.	Evaluation Fresenius Helios Evaluation
GRI 407: Freedom of Association and Collective Bargaining 2016
103-1	Explanation of the material topic and its Boundary		Working conditions, recruitment and employee participation Human Rights
103-2	The management approach and its components		Our approach Exchange with employee representatives Our approach Respect the right to freedom of association and collective agreements Risk management and assessment Human rights training
103-3	Evaluation of the management approach		Exchange with employee representatives Dialog at European level Evaluation
407-1	Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk		Risk management and assessment
GRI 408: Child Labor 2016
103-1	Explanation of the material topic and its Boundary		Human Rights
103-2	The management approach and its components		Prohibiting exploitative and illegal child labor or forced labor Risk management and assessment Human rights training Guidelines and regulations
103-3	Evaluation of the management approach		Risk management and assessment Human rights training Evaluation
408-1	Operations and suppliers at significant risk for incidents of child labor	Data is currently not available on a comparable reporting level for Fresenius Group. We are working on improving the standardization of quantitative data and seek to expand the reporting going forward.
GRI 409: Forced or Compulsory Labor 2016
103-1	Explanation of the material topic and its Boundary		Human Rights Supply Chain
103-2	The management approach and its components		Prohibiting exploitative and illegal child labor or forced labor Human rights training Guidelines and regulations
103-3	Evaluation of the management approach		Risk management and assessment Human rights training
409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labor	Data is currently not available on a comparable reporting level for Fresenius Group. We are working on improving the standardization of quantitative data and seek to expand the reporting going forward.
GRI 412: Human Rights Assessment 2016
103-1	Explanation of the material topic and its Boundary		Human Rights
103-2	The management approach and its components		Our approach Risk management and assessment
103-3	Evaluation of the management approach		Evaluation
412-2	Employee training on human rights policies or procedures		Human rights training
GRI 414: Supplier Social Assessment 2016
103-1	Explanation of the material topic and its Boundary		Supply Chain
103-2	The management approach and its components		Our approach
103-3	Evaluation of the management approach		Supplier evaluation
414-2	Negative social impacts in the supply chain and actions taken	Not all information is available of sufficient and comparable quality on a group level, since audit data is currently collected on the business segment level only. As part of our efforts to increase transparency in our supply chains, we are working on improving standardization of data management and colllection across the Group.	Supplier evaluation
GRI 416: Customer Health and Safety 2016
103-1	Explanation of the material topic and its Boundary		Patient and product safety
103-2	The management approach and its components		Our approach
103-3	Evaluation of the management approach		Evaluation
416-1	Assessment of the health and safety impacts of product and service categories		Certifications and commitment
416-2	Incidents of non-Compliance concerning the health and safety impacts of products and services		Fresenius Medical Care Evaluation Fresenius Kabi Evaluation Fresenius Helios Evaluation Fresenius Vamed Evaluation
GRI 417: Marketing and Labeling 2016
103-1	Explanation of the material topic and its Boundary		Patient and product safety
103-2	The management approach and its components		Our approach
103-3	Evaluation of the management approach		Evaluation
417-1	Requirements for product and service information and labeling		Fresenius Medical Care Patient information Fresenius Kabi Labeling and product information Fresenius Helios Patient information Fresenius Vamed Patient information Evaluation
GRI 418: Customer Privacy 2016
103-1	Explanation of the material topic and its Boundary		Cybersecurity Data Protection Transparency in the health care sector
103-2	The management approach and its components		Cybersecurity Data Protection
103-3	Evaluation of the management approach		Evaluation Audits and monitoring
418-1	Substantiated complaints concerning breaches of customer privacy and losses of customer data	We are diligently working to further mature our KPI reporting system for the Fresenius Group. Therefore, we are currently building up our data management and work on the defintion and reporting of KPIs on customer privacy, along with substantiated classification by severity. In the meantime, we abstain from reporting any KPIs externally to comply with our risk prevention acitivities.	Reports in 2021
GRI 419: Socioeconomic Compliance 2016
103-1	Explanation of the material topic and its Boundary		Compliance
103-2	The management approach and its components		Our approach
103-3	Evaluation of the management approach		Evaluation
419-1	Non-Compliance with laws and regulations in the social and economic area	Risks from litigation and legal proceedings are reported in our opportunities and risks report. Legal matters that the Fresenius Group currently deems to be material or noteworthy are described in the Notes of our Annual Report.	Opportunities and risks Notes