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GRI 102-55

Our Sustainability Report was prepared in accordance with GRI standards: option "Core". The GRI references are included in the corresponding text and this GRI Content Index provides an overview of the relevant content.

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