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This report was prepared with reference to the GRI standards 2021. The information provided relates to the period from January 1 to December 31, 2023. This GRI Index provides an overview of the relevant content and has not been externally audited.

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)
2-2 Entities included in the organization’s sustainability reporting Notes
Report framework
2-3 Reporting period, frequency and contact point Notes
Imprint (pg. 379)
Report framework
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
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
2-7 Employees Employee figures
ESG KPI Overview
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
2-10 Nomination and selection of the highest governance body Our sustainability organization
Corporate Governance Declaration(pg. 208)
 Report of the Supervisory Board
2-11 Chair of the highest governance body Our sustainability organization
Corporate Governance Declaration(pg. 208)
 Report of the Supervisory Board
2-12 Role of the highest governance body in overseeing the management of impacts Our sustainability organization
 Stakeholder dialog in all areas
Employee participation
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 
2-15 Conflicts of interest Corporate Governance
Corporate Governance Declaration(pg. 209)
Dealing with conflicts of interest
2-16 Communication of critical concerns Our sustainability organization
Corporate Governance Declaration(pg. 217)
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.)

2-19 Remuneration policies Our sustainability goals and programs
Corporate Governance Declaration(pg. 222)
2-20 Process to determine remuneration Our sustainability goals and programs
Corporate Governance Declaration(pg. 222)
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
2-24 Embedding policy commitments  Guidelines and regulations
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
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
Stakeholder engagement
2-29 Approach to stakeholder engagement Our materiality analysis
Stakeholders and partnerships
Employee participation
2-30 Collective bargaining agreements Guidelines and regulations
Collective agreements
Exchange with employee representatives
GRI Standard Indicator Omission reason Comment Reference
3-1 Process to determine material topics  Our materiality analysis 
Report profile
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
201-2 Financial implications and other risks and opportunities due to climate change  Sustainability risks and controls
EU Taxonomy
TCFD Index
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
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
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
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
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
302-1 Energy consumption within the organization  Energy consumption
Expansion of renewable energies
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
303-1 Interactions with water as a shared resource  Water management
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
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
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
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

401-3  Parental leave Flexible working models
ESG KPI Overview
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
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
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
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
403-10 Work-related ill health Our goals and ambitions
Reporting and  systems
GRI 404: Training and Education 2016
3-3 Management of material topics Our approach
Recruitment
Employee development
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
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
GRI 406: Non-discrimination 2016
3-3 Management of material topics Access to healthcare and medicine
Diversity and equal opportunities
Reporting paths
Human rights

406-1 Incidents of discrimination and corrective actions taken Reporting systems and dealing with incidents of discrimination
Reporting paths
GRI 407: Freedom of Association and Collective Bargaining 2016
3-3 Management of material topics Guidelines and regulations
Working conditions
Employee participation
 Human rights
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
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
416-1 Assessment of the health and safety impacts of product and service categories Guidelines and regulations
 Fresenius Kabi
 Fresenius Helios
Fresenius Vamed
416-2 Incidents of non-compliance concerning the health and safety impacts of products and services  Fresenius Kabi
 Fresenius Helios
GRI 417: Marketing and Labeling 2016
3-3 Management of material topics  Patient and product safety
Fresenius Kabi
 
Fresenius Helios
Fresenius Vamed
417-1 Requirements for product and service information and labeling Labeling and product information
Patient information
417-2 Incidents of non-compliance concerning product and service information and labeling Guidelines and regulations
417-3 Incidents of non-compliance concerning marketing communications Guidelines and regulations
GRI 418: Customer Privacy 2016
3-3 Management of material topics Cybersecurity
 Transparency in the healthcare sector
Data protection
418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data  Cybersecurity
Compliance
 Data protection
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