Dieser Bericht wurde unter Bezugnahme auf die GRI-Standards 2021 erstellt („with reference to“). Die angegebenen Informationen beziehen sich auf den Zeitraum vom 01. Januar bis 31. Dezember 2023. Dieser GRI-Index bietet eine Übersicht zu den relevanten Inhalten und wurde keiner externen Prüfung unterzogen (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 The business model Our value chain Imprint (pg. 379) |
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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 | Notes Imprint (pg. 379) Report framework |
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| 2-4 | Restatements of information | If any restatement was conducted, the company explicitly states and explains the restatement. | Healthcare markets The Group's business model |
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| 2-5 | External assurance | Our separate Group Non-Financial Report 2023 has been reviewed with limited assurance. This external audit did not include the GRI Index. | External audit | |
| Activities and workers | ||||
| 2-6 | Activities, value chain and other business relationships | The Group's business model The business model Our value chain Our approach |
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| 2-7 | Employees | Employee figures 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 and the extent of their deployment. Data on working times and payment, as well as occupational health and safety, is currently not available for the Fresenius Group. We are working on improving the standardization of quantitative data and intend to expand reporting in the future. | Recruitment Guidelines and regulations |
| Governance | ||||
| 2-9 | Governance structure and composition | Our sustainability organization Corporate Governance Declaration(pg. 208) 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. 208) Report of the Supervisory Board |
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| 2-11 | Chair of the highest governance body | Our sustainability organization Corporate Governance Declaration(pg. 208) 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 Stakeholder dialog in all areas 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. 209) Dealing with conflicts of interest |
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| 2-16 | Communication of critical concerns | Our sustainability organization Corporate Governance Declaration(pg. 217) |
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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. 206 ff.) |
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| 2-19 | Remuneration policies | Our sustainability goals and programs Corporate Governance Declaration(pg. 222) |
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| 2-20 | Process to determine remuneration | Our sustainability goals and programs Corporate Governance Declaration(pg. 222) |
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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 Guidelines and regulations 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. | Stakeholder dialog in all areas Compliance Fresenius Kabi Fresenius Helios Fresenius Vamed |
| 2-26 | Mechanisms for seeking advice and raising concerns | Stakeholder dialog in all areas Employees Dialog and feedback formats Employee participation Compliance Data protection |
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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. | Reporting paths Notes |
| 2-28 | Membership associations | Fresenius Group reports key memberships and collaboration with organizations on Group and business segment level. | Transparency in the healhcare sector Our work in associations and initiatives Cooperations and social activities 2023 |
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| Stakeholder engagement | ||||
| 2-29 | Approach to stakeholder engagement | Our materiality analysis Stakeholders and partnerships Employee participation |
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| 2-30 | Collective bargaining agreements | Guidelines and regulations Collective agreements Exchange with employee representatives |
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| GRI Standard | Indicator | Omission reason | Comment | Reference |
|---|---|---|---|---|
| 3-1 | Process to determine material topics | Our materiality analysis Report profile |
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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 Healthcare industry Our responsibility |
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| 201-2 | Financial implications and other risks and opportunities due to climate change | Sustainability risks and controls 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 Our approach |
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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. | Supplier 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. | 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. | Reporting paths |
| 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 Stakeholder dialog in all areas |
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| 207-4 | Country-by-country reporting | Tax compliance |
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| 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 | Energy consumption Expansion of renewable energies |
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| 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 | Energy consumption | ||
| 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. | Our goals and ambitions Increase in energy efficiency |
| 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 | Water management |
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| 303-2 | Management of water discharge-related impacts | Water discharge | ||
| 303-3 | Water withdrawal | Water usage and withdrawal | ||
| 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. | Greenhouse gas emissions | |
| 305-2 | Energy indirect (Scope 2) GHG emissions | Greenhouse gas emissions | ||
| 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 | Greenhouse gas emissions | ||
| 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. | Expansion of renewable energies Increase in energy efficiency Greenhouse gas emissions |
| 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 | Waste and recycling management | ||
| 306-2 | Management of significant waste-related impacts | Waste and recycling management | ||
| 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 2023 and related progress in the business segments. | ESG KPI Overview |
| GRI Standard | Indicator | Omission reason | Comment | Reference |
|---|---|---|---|---|
| GRI 401: Employment 2016 | ||||
| 3-3 | Management of material topics | Employees Working conditions Recruitment Employee development Employee retention Dialog and feedback formats Employee participation |
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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. | Recruitment Employee retention ESG KPI Overview |
| 401-2 | Benefits provided to full-time employees that are not provided to temporary or part-time employees | Working conditions Employee retention |
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| 401-3 | Parental leave | Flexible working models ESG KPI Overview |
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| GRI 403: Occupational Health and Safety 2018 | ||||
| 3-3 | Management of material topics | Occupational health and safety | ||
| 403-1 | Occupational health and safety management system | Guidlines and regulations | ||
| 403-2 | Hazard identification, risk assessment, and incident investigation | Our approach Reporting and systems Risk assessments |
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| 403-3 | Occupational health services | Promoting health and well-being | ||
| 403-4 | Worker participation, consultation, and communication on occupational health and safety | Organization and responsibilties Reporting and systems |
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| 403-5 | Worker training on occupational health and safety | Training | ||
| 403-6 | Promotion of worker health | Promoting health and well-being | ||
| 403-7 | Prevention and mitigation of occupational health and safety impacts directly linked by business relationships | Training Promoting health and well-being |
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| 403-8 | Workers covered by an occupational health and safety management system | Guidlines and regulations | ||
| 403-9 | Work-related injuries | Our goals and ambitions Reporting and systems |
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| 403-10 | Work-related ill health | Our goals and ambitions Reporting and systems |
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| GRI 404: Training and Education 2016 | ||||
| 3-3 | Management of material topics | Our approach Recruitment Employee development |
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| 404-1 | Average hours of training per year per employee | Employee development | ||
| 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 Employee figures Diversity among employees and in governance bodies Employees with disabilities 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 paths Human rights |
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| 406-1 | Incidents of discrimination and corrective actions taken | Reporting systems and dealing with incidents of discrimination Reporting paths |
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| GRI 407: Freedom of Association and Collective Bargaining 2016 | ||||
| 3-3 | Management of material topics | Guidelines and regulations 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 | Human Rights Program Supplier evaluation |
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| GRI 408: Child Labor 2016 | ||||
| 3-3 | Management of material topics | Human rights | ||
| 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. | Human Rights Program Supplier evaluation |
| GRI 409: Forced or Compulsory Labor 2016 | ||||
| 3-3 | Management of material topics | Human rights | ||
| 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. | Human Rights Program Supplier evaluation |
| GRI 414: Supplier Social Assessment 2016 | ||||
| 3-3 | Management of material topics | Human rights | ||
| 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 |
| GRI 416: Customer Health and Safety 2016 | ||||
| 3-3 | Management of material topics | Patient and product safety Fresenius Kabi Fresenius Helios Fresenius Vamed |
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| 416-1 | Assessment of the health and safety impacts of product and service categories | Guidelines and regulations 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 Kabi Fresenius Helios |
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| GRI 417: Marketing and Labeling 2016 | ||||
| 3-3 | Management of material topics | Patient and product safety Fresenius Kabi Fresenius Helios Fresenius Vamed |
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| 417-1 | Requirements for product and service information and labeling | Labeling and product information Patient information |
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| 417-2 | Incidents of non-compliance concerning product and service information and labeling | Guidelines and regulations |
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| 417-3 | Incidents of non-compliance concerning marketing communications | Guidelines and regulations |
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| 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 protection |
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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 | ||
| Digital transformation | ||||
| 3-3 | Management of material topics | Digital transformation | ||
| Innovation | ||||
| 3-3 | Management of material topics | Innovation | ||