Dieser Bericht wurde unter Bezugnahme auf die GRI-Standards 2021 erstellt („with reference to“). Die angegebenen Informationen beziehen sich auf den Zeitraum vom 1. Januar bis 31. Dezember 2022. Die GRI-Verweise sind im Fließtext gesetzt und dieser GRI-Index bietet eine Übersicht zu den relevanten Inhalten (der Index ist nur in englischer Sprache verfügbar).
GRI-Index
| GRI Standard | Indicator | Omission reason | Comment | Reference |
|---|---|---|---|---|
| The organization and its reporting practices | ||||
| 2-1 | Organizational details | The Group's Business Model Notes Letter to our shareholders Participations in affiliated and associated companies Business model Our value chain Imprint |
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| 2-2 | Entities included in the organization’s sustainability reporting | Notes Report framework |
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| 2-3 | Reporting period, frequency and contact point | Publication | ||
| 2-4 | Restatements of information | If any restatement was conducted, the company explicitly states and explains the restatement. | Water management Climate protection – energy and emissions |
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| 2-5 | External assurance | Separate Group Non-financial Report | ||
| Activities and workers | ||||
| 2-6 | Activities, value chain and other business relationships | The Group's Business Model Business model Our value chain Supply chain |
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| 2-7 | Employees | Evaluation ESG KPI Overview |
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| 2-8 | Workers who are not employees | Information unavailable/incomplete | Fresenius Group reports key information on third party workers regarding main areas where they are employed, working times and payment, as well as occupational health and safety. 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. | Fresenius Kabi Fresenius Helios Certifications and commitment |
| Governance | ||||
| 2-9 | Governance structure and composition | Our sustainability organization Corporate Governance Declaration(pg. 231) Report of the Supervisory Board |
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| 2-10 | Nomination and selection of the highest governance body | Our sustainability organization Corporate Governance Declaration (pg. 231) Report of the Supervisory Board |
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| 2-11 | Chair of the highest governance body | Our sustainability organization Corporate Governance Declaration(pg. 231) Report of the Supervisory Board |
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| 2-12 | Role of the highest governance body in overseeing the management of impacts | Our sustainability organization Comprehensive stakeholder dialog Employee participation |
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| 2-13 | Delegation of responsibility for managing impacts | Our sustainability organization | ||
| 2-14 | Role of the highest governance body in sustainability reporting | Report of the Supervisory Board Our sustainability organization Determination of the contents of the report |
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| 2-15 | Conflicts of interest | Corporate Governance Corporate Governance Declaration (pg. 231) Dealing with conflicts of interest |
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| 2-16 | Communication of critical concerns | Our sustainability organization Corporate Governance Declaration (pg. 239) |
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| 2-17 | Collective knowledge of the highest governance body | Our sustainability organization | ||
| 2-18 | Evaluation of the performance of the highest governance body | Our sustainability goals and programs Corporate Governance Declaration(pg. 229, 231) |
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| 2-19 | Remuneration policies | Our sustainability goals and programs Compensation report(pg. 243) |
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| 2-20 | Process to determine remuneration | Our sustainability goals and programs Compensation report(pg. 243) |
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| 2-21 | Annual total compensation ratio | ESG KPI Overview | ||
| Strategy, policies and practices | ||||
| 2-22 | Statement on sustainable development strategy | Letter to our shareholders | ||
| 2-23 | Policy commitments | Our responsibility Patient and product safety Compliance Human rights |
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| 2-24 | Embedding policy commitments | Guidelines and regulations |
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| 2-25 | Processes to remediate negative impacts | Information unavailable/incomplete | Our last materiality analysis did not include an impact assessment in accordance with GRI 3-1. Accordingly, we do not further describe our processes to remediate identified negative impacts. In general, our management approaches aim to limit negative impacts. We seek to expand the reporting going forward. | Comprehensive stakeholder dialog Compliance Fresenius Medical Care Fresenius Kabi Fresenius Helios Fresenius Vamed |
| 2-26 | Mechanisms for seeking advice and raising concerns | Comprehensive stakeholder dialog Dialog and feedback formats Employee participation Reporting channels and dealing with potential compliance violations Reporting systems |
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| 2-27 | Compliance with laws and regulations | Information unavailable/incomplete | Potential violations of our internal policies are documented, evaluated and, if necessary, consequences derived in accordance with the respective reporting structures. In the reporting year, no violations of internal policies were reported on Group level whose impact would have been material to the financial position or reputation of the company. Below the reported level, data is currently not consolidated for external reporting of the Fresenius Group. We are working on improving the standardization of quantitative data and seek to expand the reporting going forward. | Reports in 2022 Notes |
| 2-28 | Membership associations | Fresenius Group reports key memberships and collaboration with organizations on Group and business segment level. | Our work in associations and initiatives Transparency in the healthcare sector |
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| Stakeholder engagement | ||||
| 2-29 | Approach to stakeholder engagement | Our materiality analysis Stakeholders and partnerships Comprehensive stakeholder dialog Employee participation |
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| 2-30 | Collective bargaining agreements | Policies and regulations Employee participation |
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| GRI Standard | Indicator | Omission reason | Comment | Reference |
|---|---|---|---|---|
| 3-1 | Process to determine material topics | Our materiality analysis Determination of the contents of the report |
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| 3-2 | List of material topics | Our materiality analysis |
| GRI Standard | Indicator | Omission reason | Comment | Reference |
|---|---|---|---|---|
| GRI 201: Economic Performance 2016 | ||||
| 3-3 | Management of material topics | The Group's Business Model Economic Report Our responsibility |
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| 201-2 | Financial implications and other risks and opportunities due to climate change | Sustainability risks EU Taxonomy TCFD Index |
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| 201-3 | Defined benefit plan obligations and other retirement plans | Notes | ||
| 201-4 | Financial assistance received from government | Notes | ||
| GRI 204: Procurement Practices 2016 | ||||
| 3-3 | Management of material topics | Patient support in crisis and emergency situations Healthcare delivery during the COVID-19 pandemic Supply chain |
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| 204-1 | Proportion of spending on local suppliers | Information unavailable/incomplete | 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. | Evaluation |
| GRI 205: Anti-corruption 2016 | ||||
| 3-3 | Management of material topics | Compliance | ||
| 205-1 | Operations assessed for risks related to corruption | Audits and inspections Opportunities and risk report |
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| 205-2 | Communication and training about anti-corruption policies and procedures | Information unavailable/incomplete | 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 | Confidentiality constraints | Due to confidentiality constraints, we do not disclose these figures in more detail. | Reports in 2022 |
| GRI 206: Anti-competitive Behavior 2016 | ||||
| 3-3 | Management of material topics | Compliance Opportunities and risk report |
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| 206-1 | Legal actions for anti-competitive behavior, anti-trust, and monopoly practices | Notes | ||
| GRI 207: Tax 2019 | ||||
| 3-3 | Management of material topics | Tax compliance | ||
| 207-1 | Approach to tax | Tax compliance | ||
| 207-2 | Tax governance, control, and risk management | Tax compliance | ||
| 207-3 | Stakeholder engagement and management of concerns related to tax | Tax compliance Comprehensive stakeholder dialog |
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| 207-4 | Country-by-Country reporting | Tax compliance | ||
| GRI Standard | Indicator | Omission reason | Comment | Reference |
|---|---|---|---|---|
| GRI 302: Energy 2016 | ||||
| 3-3 | Management of material topics | Environmental management Climate protection – energy and emissions |
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| 302-1 | Energy consumption within the organization | Evaluation | ||
| 302-2 | Energy consumption outside of the organization | Information unavailable/incomplete | 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. | |
| 302-3 | Energy intensity | Evaluation | ||
| 302-4 | Reduction of energy consumption | Information unavailable/incomplete | 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. | Progress and measures in 2022 Evaluation |
| GRI 303: Water and Effluents 2018 | ||||
| 3-3 | Management of material topics | Environmental management Water management |
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| 303-1 | Interactions with water as a shared resource | Our approach Evaluation |
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| 303-2 | Management of water discharge-related impacts | Our approach | ||
| 303-3 | Water withdrawal | Evaluation | ||
| GRI 305: Emissions 2016 | ||||
| 3-3 | Management of material topics | Environmental management Climate protection – energy and emissions |
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| 305-1 | Direct (Scope 1) GHG emissions | Fresenius Group calculates its GHG emissions in t CO2 equivalents, thereby including all relevant greenhouse gases. The calculation for gross t CO2e, broken down into the business segments, was first conducted in 2017 and updated in 2020, which also serves as the base year. 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 DEFRA emission factors. | Evaluation | |
| 305-2 | Energy indirect (Scope 2) GHG emissions | Evaluation | ||
| 305-3 | Other indirect (Scope 3) GHG emissions | Information unavailable/incomplete | We are currently working on collecting Scope 3 emissions data and aim to report on them in more detail going forward. | |
| 305-4 | GHG emissions intensity | Evaluation | ||
| 305-5 | Reduction of GHG emissions | Information unavailable/incomplete | 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 | ||||
| 3-3 | Management of material topics | Environmental management Waste and recycling management |
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| 306-1 | Waste generation and significant waste-related impacts | Our approach | ||
| 306-2 | Management of significant waste-related impacts | Our approach | ||
| 306-3 | Waste generated | Information unavailable/incomplete | We are currently building up our data collection in the course of our waste management. Not all information is available on a comparable reporting level for Fresenius Group yet. We report on the measures initiated in 2022 and related progress in the business segments. | Evaluation |
| GRI Standard | Indicator | Omission reason | Comment | Reference |
|---|---|---|---|---|
| GRI 401: Employment 2016 | ||||
| 3-3 | Management of material topics | Employees Working conditions Recruitment Employee retention Dialog and feedback formats Our ambitions Progress and measures in 2022 Evaluation |
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| 401-1 | New employee hires and employee turnover | Information unavailable/incomplete | Fresenius currently only discloses new hires and the voluntary turnover rate by business segment, by region and for Fresenius Group. Intersegment hires are counted as external hires by the business segments, so both internal and external hires are provided on a Group level. 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 ESG KPI Overview |
| 401-2 | Benefits provided to full-time employees that are not provided to temporary or part-time employees | Working conditions | ||
| 401-3 | Parental leave | Information unavailable/incomplete | 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 ESG KPI Overview |
| GRI 403: Occupational Health and Safety 2018 | ||||
| 3-3 | Management of material topics | Occupational health and safety Progress and measures in 2022 Evaluation Promotion of good health in the business segments |
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| 403-1 | Occupational health and safety management system | Certifications and commitment | ||
| 403-2 | Hazard identification, risk assessment, and incident investigation | Our approach Reporting systems Evaluation |
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| 403-3 | Occupational health services | Our approach Promotion of good health in the business segments |
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| 403-4 | Worker participation, consultation, and communication on occupational health and safety | Organization and responsibilties Reporting systems |
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| 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 | Our ambitions Evaluation |
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| 403-10 | Work-related ill health | Our ambitions Evaluation |
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| GRI 404: Training and Education 2016 | ||||
| 3-3 | Management of material topics | Employees Employee development Our ambitions Progress and measures in 2022 Evaluation |
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| 404-1 | Average hours of training per year per employee | Evaluation | ||
| GRI 405: Diversity and Equal Opportunity 2016 | ||||
| 3-3 | Management of material topics | Diversity and equal opportunities Working conditions Human rights |
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| 405-1 | Diversity of governance bodies and employees | Corporate Governance Declaration Employees Diversity lived in the business segments Our ambitions Evaluation ESG KPI Overview |
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| GRI 406: Non-discrimination 2016 | ||||
| 3-3 | Management of material topics | Access to healthcare and medicine Diversity and equal opportunities Reporting channels and dealing with potential compliance violations Evaluation Human rights |
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| 406-1 | Incidents of discrimination and corrective actions taken | Evaluation Reports in 2022 |
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| GRI 407: Freedom of Association and Collective Bargaining 2016 | ||||
| 3-3 | Management of material topics | Employees Working conditions Employee participation Human rights |
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| 407-1 | Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk | Evaluation | ||
| GRI 408: Child Labor 2016 | ||||
| 3-3 | Management of material topics | Human rights Supply chain |
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| 408-1 | Operations and suppliers at significant risk for incidents of child labor | Information unavailable/incomplete | 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. | Evaluation |
| GRI 409: Forced or Compulsory Labor 2016 | ||||
| 3-3 | Management of material topics | Human rights Supply chain |
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| 409-1 | Operations and suppliers at significant risk for incidents of forced or compulsory labor | Information unavailable/incomplete | 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. | Evaluation |
| GRI 414: Supplier Social Assessment 2016 | ||||
| 3-3 | Management of material topics | Supply chain | ||
| 414-2 | Negative social impacts in the supply chain and actions taken | Information unavailable/incomplete | 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 in 2022 |
| GRI 416: Customer Health and Safety 2016 | ||||
| 3-3 | Management of material topics | Patient and product safety Fresenius Medical Care Fresenius Kabi Fresenius Helios Fresenius Vamed |
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| 416-1 | Assessment of the health and safety impacts of product and service categories | Certifications and commitment Fresenius Medical Care Fresenius Kabi Fresenius Helios Fresenius Vamed |
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| 416-2 | Incidents of non-compliance concerning the health and safety impacts of products and services | Fresenius Medical Care Fresenius Kabi Fresenius Helios Fresenius Vamed |
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| GRI 417: Marketing and Labeling 2016 | ||||
| 3-3 | Management of material topics | Patient and product safety Fresenius Medical Care Fresenius Kabi Fresenius Helios Fresenius Vamed |
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| 417-1 | Requirements for product and service information and labeling | Fresenius Medical Care Fresenius Kabi Fresenius Helios Fresenius Vamed |
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| 417-2 | Incidents of non-compliance concerning product and service information and labeling | Evaluation | ||
| 417-3 | Incidents of non-compliance concerning marketing communications | Evaluation | ||
| GRI 418: Customer Privacy 2016 | ||||
| 3-3 | Management of material topics | Cybersecurity Transparency in the healthcare sector Data protection |
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| 418-1 | Substantiated complaints concerning breaches of customer privacy and losses of customer data | Cybersecurity Compliance Data security |
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| GRI Standard | Indicator | Omission reason | Comment | Reference |
|---|---|---|---|---|
| Access to healthcare and medicine | ||||
| 3-3 | Management of material topics | Access to healthcare and medicine Our approach Progress and measures in 2022 Promotion of health awareness Social commitment Evaluation |
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| Digital transformation & innovation | ||||
| 3-3 | Management of material topics | Digital transformation and innovation Digitalization and innovation in the business segments Clinical research and innovative treatment management Our ambitions Evaluation |
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