GRI 102-50, -53, -54
We want to inform our stakeholders transparently about our sustainability activities with our non-financial reporting. This Online Sustainability Report provides additional information to our separate Group Non-financial Report with which we meet the regulatory requirements. We considered various reporting standards, such as the Sustainability Code or the Global Reporting Initiative (GRI) Standards, as possible frameworks for sustainability reporting. Due to our global business activities, we decided to use the globally recognized GRI Standards as a framework. This Sustainability Report has been prepared in accordance with GRI standards: Option "Core" and contains a review of the materiality analysis we conducted in 2020 in accordance with GRI 102-46 (determination of report content and topic delimitation) from GRI 102: General Disclosures 2016. Furthermore, the management approaches are presented in accordance with GRI 103: Management Approach 2016. The GRI Content Index provides an online overview of the relevant content.
This Online Sustainability Report covers the financial year (calendar year) 2021 and relates to the Group including its four business segments, i.e., all fully consolidated companies that are subject to the legal or actual control of Fresenius SE & Co. KGaA, Bad Homburg, Germany.
The Notes to the consolidated financial statements in the Annual Report contain further information. Deviations from this reporting framework are marked in the appropriate place. Our non-financial reporting is available both as a separate Group Non-financial Report which is part of the Annual Report and our Online Sustainability Report with additional information and GRI references online. The last separate Group Non-financial Report was published in March 2021.
Determination of the contents of the report
We base our choice of report content on the GRI standards, the principles of materiality and the requirements of our stakeholders, especially the capital market. In addition, the United Nations' Sustainable Development Goals (SDGs) serve as a framework for identifying and aligning our sustainability activities. In 2020, we conducted a comprehensive materiality analysis. Experts from the four business segments as well as relevant Group functions have reviewed and validated the results. In 2021, a review confirmed the identified material topics as still valid.
Auditors PricewaterhouseCoopers GmbH Wirtschaftsprüfungsgesellschaft submitted the information in the separate Group Non-financial Report to an audit according to ISAE 3000 (Revised) to obtain limited assurance against the relevant legal requirements and issued an independent audit certificate. Further information can be found in the separate Group Non-financial Report.
The Online Sustainability Report is available in German and English. In the event of deviations between the versions, the German document shall prevail.