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We want to inform our stakeholders transparently about our sustainability activities through this report. The report meets the regulatory requirements for a separate Group Non-financial Report. It was prepared in accordance with Section 315c in connection with Sections 289c to 289e of the German Commercial Code (HGB). The EU taxonomy disclosures included were prepared in accordance with REGULATION (EU) 2020 / 852 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 18 June 2020 on the establishment of a framework to facilitate sustainable investment, and amending Regulation (EU) 2019 / 2088 (EU Taxonomy Regulation). For the preparation of the Group Non-financial Report, we considered the Sustainability Code (Deutscher Nachhaltigkeitskodex) and the standards of the Global Reporting Initiative (GRI) as possible frameworks. Due to our global business activities, we decided to use the globally recognized GRI standards as a framework. In accordance with Section 289d HGB, Fresenius SE & Co. KGaA uses the GRI Standards for the structured description of management approaches based on Disclosure 3-3 in GRI 3: Material Topics 2021. Furthermore, this report contains a review of the materiality analysis we conducted in 2020 in accordance with the then-applicable standard GRI 102-46 (determination of report content and topic delimitation) from GRI 102: General Disclosures 2016 and the legal requirements. This materiality analysis did not include an impact assessment in accordance with Disclosure 3-1 in GRI 3: Material Topics 2021. Accordingly, the management approaches of our material topics (Disclosure 3-3 in GRI 3: Material Topics 2021) do not include a description of how we manage actual and potential positive and negative impacts. We will take this into account in the next materiality analysis, which will be conducted in accordance with the requirements of the Corporate Sustainability Reporting Directive (CSRD) for the 2024 Report, and derive appropriate measures for managing our impacts.

Further, we also report ESG (Environment, Social, Governance) information in accordance with the SASB (Sustainability Accounting Standards Board) Index and the Task Force on Climate-related Financial Disclosures (TCFD). These additional indices, outside of the Group Non-financial Report, include information provided in the audited Group Non-financial Report, but are neither part of the Group Non-financial Report nor subject of the audit.

Report framework

This separate Group Non-financial Report covers the fiscal year (calendar year) 2023 and relates to the Group including its 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 business segment Fresenius Medical Care changed legal form as of November 30, 2023, and thus deconsolidated. It is therefore not part of the separate Group Non-financial Report 2023. Explanations can be found in The business model section in the Strategy and management chapter. The Notes to the consolidated financial statements in the Annual Report contain further information on the consolidated entities, see pages 274 ff. Deviations from this reporting framework are marked in the appropriate place. References to data or information outside of the Group Management Report or the Notes are considered further information and are not part of the separate Group Non-financial Report and its audit. Additional information that is included exclusively in the online version of the separate Group Non-financial Report was not part of the audit and is marked as unaudited information. Further information on the audit can be found in the External audit section. The report is published annually as a separate Group Non-financial Report and is part of the Annual Report. The last separate Group Non-financial Report was published in March 2023.

The separate Group Non-financial Report is available in German and English. In the event of deviations between the versions, the German version shall prevail.

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, see pages 110 f. of the Group Non-financial Report 2020 for more information. Experts from the business segments and relevant Group functions have reviewed and validated the results. In 2023, a review confirmed the identified materials topics as still valid. Based on the results of the review and the strategic changes initiated in the reporting year throughout the Group, some structural changes were made to the reporting. Further information can be found in the Our materiality analysis section. The content of this separate Group Non-financial Report was defined in accordance with Sections 289c (2) and (3) HGB for the principle of dual materiality. The Management Board has reviewed and approved this report. The content has also been examined by the Supervisory Board of Fresenius SE & Co. KGaA in accordance with Section 171 (1) of the German Stock Corporation Act (AktG). The Supervisory Board made use of the option pursuant to Section 111 (2) of the AktG to commission an external audit by PricewaterhouseCoopers GmbH Wirtschaftsprüfungsgesellschaft.

External audit

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. Certain disclosures in the separate Group Non-financial Report were audited with reasonable assurance. This applies to:

  • Total Scope 1 and Scope 2 emissions (market-based)
  • Employee Engagement Index (Fresenius Group, without particular companies)
  • Audit and Inspection Score (Fresenius Kabi), Inpatient Quality Indicator (Fresenius Helios, without Latin America), Patient Satisfaction (Fresenius Vamed)

The independent practitioner’s report can be found from page 201 onwards in the separate Group Non-financial Report.

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Fresenius SE & Co. KGaA
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