Fresenius : 2023 SASB Index

SUSTAINABILITY ACCOUNTING STANDARDS BOARD (SASB) INDEX

SUSTAINABILITY ACCOUNTING STANDARDS BOARD (SASB) INDEX 2023

Fresenius Group compiles and discloses data based on the metrics of the Sustainability Accounting Standards Board (SASB) in its Index 2023. Going forward, we continuously strive to improve our disclosure of quantitative metrics and further enhance our SASB reporting. With this process, we are acknowledging the importance of the SASB standard among our investors.

In the 2023 reporting year, we used the SASB standards updated in 2023. These will officially replace the standards last updated in 2018 as of 2025, but are already available for implementation. Our disclosures are based on the Sustainable Industry Classification System (SICS) industries within the health industry sector, with a focus on those sectors that best reflect our different business fields: Biotechnology & Pharmaceuticals (BP), Health Care Delivery (DY), Health Care Distributors (DI), and Medical Equipment & Supplies (MS). Due to the diversified business model of Fresenius SE & Co. KGaA and its subsidiaries, only those indicators of the identified industry standards which are relevant for our operations are included in the index provided.

The majority of references within this index refer to the Fresenius 2023 Group Annual Report (see: https://annualreport.fresenius.com/wp-content/uploads/sites/12/2024/02/Fresenius_Annual_Report_2023.pdf), including the Fresenius 2023 Separate Group Non-financial Report (see pages 102 ff. of the Group Annual Report 2023).

Unless otherwise stated, all reported data are as of December 31, 2023.

Topic	Code	Accounting metric	Comment and link
Biotechnology &	Pharmaceuticals
Safety of	HC-BP-210a.1	Discussion, by world region, of	Fresenius Group reports on the management approach with regard to clinical trials and clinical study management as well as on its organization and
Clinical Trial		management process for	relevant guidelines or policies. Information provided focuses on clinical studies in pharmaceutical approval processes in our healthcare products
Participants		ensuring quality and patient	market segment and innovative treatment concepts in the healthcare services market segment. It is ensured that scientific, ethical and legal
		safety during clinical trials	requirements are met. Only studies with an existing ethical vote and in compliance with all patients' rights are carried out. Detailed information is
			provided to a patient who decides to participate in a study by specially trained and dedicated staff. Patients are free to decide whether or not to
			participate.
			Fresenius Group Non-financial Report 2023: Innovation > Our approach > Product innovation
			> Clinical studies in pharmaceutical approval processes (pg. 133 f.)
			> Innovative treatment concepts (pg. 135 f.)
			Caring for Human Rights: https://www.fresenius.com/human-rights
	HC-BP-210a.2	Number of inspections related to	Fresenius Group reports on the management approach with regard to clinical trials and clinical study management as well as on its organization and
		clinical trial management and	relevant guidelines or policies. Information is provided for all business segments with a focus on clinical study management in our hospitals. It is
		pharmacovigilance that resulted	ensured that scientific, ethical and legal requirements are met. Only studies with an existing ethical vote and in compliance with all patients' rights are
		in: (1) entity voluntary	carried out. Detailed information is provided to a patient who decides to participate in a study by specially trained and dedicated staff. Patients are free
		remediation or (2) regulatory or	to decide whether or not to participate. Inspections conducted by external bodies are not published separately. At Fresenius Kabi, the total number of
		administrative actions taken	inspections in the reporting year is provided.
		against the entity	Fresenius Group Non-financial Report 2023:
			Well-being of the patient > Patient and product safety > Our approach > Healthcare products market segment: Fresenius Kabi > Guidelines and
			regulations: Table "Audits and inspections" (pg. 123)
	HC-BP-210a.3	Total amount of monetary losses	All relevant legal proceedings and related financial affects are disclosed in our Fresenius Group Annual Report 2023 - Note 31: Commitments and
		as a result of legal proceedings	contingencies (pg. 327 f.)
		associated with clinical trials in
		developing countries

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Access to	HC-BP-240a.1	Description of actions and	Fresenius Group Non-financial Report 2023: Well being of patients
Medicines		initiatives to promote access to	> Access to healthcare and medicine (pg. 116)
		health care products for priority	> Access to healthcare and medicine >Our approach (S.116 f.)
		diseases and in priority	> Access to healthcare and medicine > Patient support in crisis and emergeny situations (S. 118)
		countries as defined by the
		Access to Medicine Index	Cooperation and social activities 2023: https://annualreport.fresenius.com/2023/non-financial-report/further-information/esg-kpis-and-standards/
	HC-BP-240a.2	List of products on the WHO List	Fresenius Kabi has one entity mentioned as API manufacturing site for two listed products on the WHO List of Prequalified Medicinal Products as of
		of Prequalified Medicinal	the reporting year 2023. For more information, click here:
		Products as part of its	https://extranet.who.int/prequal/medicines/ha479
		Prequalification of Medicines	https://extranet.who.int/prequal/medicines/ha480
		Programme (PQP)
Drug Safety	HC-BP-250a.1	Products listed in public medical	Fresenius Group Non-financial Report 2023:
		product safety or adverse event	Well being of patients > Patient and product safety > Healthcare products market segment: Fresenius Kabi >Product risk management (pg. 124)
		alert databases	Please refer to MedWatch: The FDA Safety Information and Adverse Event Reporting Program: https://www.fda.gov/safety/medwatch-fda-safety-
			information-and-adverse-event-reporting-program
	HC-BP-250a.2	Number of fatalities associated	Fresenius Group Non-financial Report 2023: Well-being of the patient > Patient and product safety > Healthcare products market segment: Fresenius
		with products	Kabi
			> Guidelines and regulations (pg. 122 f.)
			> Monitoring and reporting systems (pg. 123 f.)
	HC-BP-250a.3	(1) Number of recalls issued,	Fresenius Group does not report on the numbers of recalls or total units recalled. It is our aim to act fast and proactively concerning recall execution in
		(2) total units recalled	order to minimize potential risks for patients. The recalls are discussed and agreed on beforehand in cooperation with the respective authority. For
			information on our approach towards recalls, see:
			Fresenius Group Non-financial Report 2023:
			Well being of the patient > Patient and product safety > Healthcare products market segment: Fresenius Kabi >Product risk management (pg. 124)
	HC-BP-250a.5/	Number of enforcement actions	We report on inspections and enforcement actions taken, if material for the operating business, in our quarterly and annual reports.
	HC-MS-250a.4	taken in response to violations
		of good manufacturing practices	Fresenius Group Annual Report 2023:
		(GMP) or equivalent standards,	Significant characteristics of the Fresenius risk management system and entire internal control system (pg. 87 f.)
		by type	Fresenius Group Non-financial Report 2023:
			Well being of the patient > Patient and product safety > Healthcare products market segment: Fresenius Kabi > Guidelines and regulations (pg. 123):
			Table "Audits and inspections"
Counterfeit	HC-BP-260a.1/	Description of methods and	Fresenius Group Non-financial Report 2023:
Drugs	HC-DI-260a.1	technologies used to maintain	> Well being of the patient > Patient and product safety > Healthcare products market segment: Fresenius Kabi >Labeling and product information
		traceability of products	(pg. 124);
		throughout the supply chain and	> Digital transformation > Our approach >Digital processes and applications (pg. 139 ff.)
		prevent counterfeiting	Fresenius Kabi Drug Supply Chain Security Act (DSCSA): https://www.fresenius-kabi.com/us/drug-supply-chain-security-act-dscsa
Ethical	HC-BP-270a.1/	Total amount of monetary losses	All relevant legal proceedings and related financial affects are disclosed in our Fresenius 2023 Group Annual Report - Note 31: Commitments and
Marketing	HC-MS-270a.1	as a result of legal proceedings	contingencies (pg. 327 f.)
		associated with false marketing
		claims

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	HC-BP-270a.2/	Description of code of ethics	Fresenius Kabi: https://www.fresenius-kabi.com/us/documents/Code-of-Conduct-Fresenius-Kabi-USA.pdf
	HC-MS-270a.2	governing promotion of off-label
		use of products	Fresenius Group Non-financial Report 2023:
			Well being of the patient > Patient and product safety > Healthcare products market segment >Labeling and product information (pg. 124)
Employee	HC-BP-330a.1	Discussion of talent recruitment	We place special importance on those employees, who support our ambitions on innovative treatment concepts and product innovations. For
Recruitment,		and retention efforts for	overarching measures, please see:
Development &		scientists and research and
Retention		development personnel	Fresenius Group Non-financial Report 2023:
			Innovation (pg. 132 ff.)
			Employees > Our approach
			>Recruitment (pg. 149 f.)
			> Employee development (pg. 150 ff.)
			> Employee retention (pg. 152)
	HC-BP-330a.2	(1) Voluntary and (2) involuntary	Fresenius discloses the voluntary turnover for each business segment and for the Group per region, but not as a break-down for management levels.
		turnover rate for: (a)	We aim to improve the reporting scope on recuritment data going forward and assess internally to add further KPIs for this aspect.
		executives/senior managers, (b)
		midlevel managers, (c)	Fresenius Group Non-financial Report 2023:
		professionals, and (d) all others	Employees > Our approach >Employee retention (pg. 152)
			Voluntary turnover by region (reporting started in 2021):
			ESG KPI Overview: https://annualreport.fresenius.com/2023/non-financial-report/further-information/esg-kpis-and-standards/
Business Ethics	HC-BP-510a.1/	Total amount of monetary losses	All relevant legal proceedings and related financial affects are disclosed in our Fresenius 2023 Group Annual Report - Note 31: Commitments and
	HC-DI-510a.2/	as a result of legal proceedings	contingencies (pg. 327 f.)
	HC-MS-510a.1	associated with corruption and
		bribery
	HC-BP-510a.2/	Description of code of ethics	Fresenius Group Non-financial Report 2023:
	HC-MS-510a.2	governing interactions with	> Strategy and management > Stakeholders and partnerships >Transparency in the healthcare sector (pg. 111)
		health care professionals	> Well being of the patient > Patient and product safety > Healthcare products market segment: Fresenius Kabi >Labeling and product information
			(pg. 124)
			> Compliance and integrity > Compliance > Our approach >Guidelines and regulations (pg. 171 f.)
			Fresenius Group Compliance: https://www.fresenius.com/compliance
Activity metrics	HC-BP-000.A	Number of patients treated	Fresenius Group Non-financial Report 2023:
			Well being of the patient > Patient and product safety > Healthcare services market segment: Fresenius Helios >Treatment quality (pg. 126)
	HC-BP-000.B	Number of drugs (1) in portfolio	Please refer to our Capital Markets Day 2023: https://www.fresenius.com/sites/default/files/2023-05/Fresenius_CMD_2023_Presentation_0.pdf
		and (2) in research and
		development (Phases 1-3)

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Health Care Delivery
Energy	HC-DY-130a.1	(1) Total energy consumed, (2)	Fresenius Group Non-financial Report 2023:
Management		percentage grid electricity, (3)	Environment > Climate protection - energy and emissions > Our approach > Energy Consumption (pg. 192 ff)
		percentage renewable	(1) Conversion: Fresenius Group reports the total energy consumption in MWh. Converted into GJ, Fresenius Group consumed 11,124,000 GJ in 2023
			(3.09 million MWh).
			(2) 38.07%
			(3) 21% of total energy consumption (18% electricity (renewable), 3% renewable fuels)
Waste	HC-DY-150a.2	Total amount of: (1) hazardous	We are providing information on hazardous and non-hazardous waste (Fresenius Kabi and Fresenius Helios), and on waste in relation to hospital beds
Management		and (2) non-hazardous	(Fresenius Helios) in our ESG KPI Overview: https://annualreport.fresenius.com/2023/non-financial-report/further-information/esg-kpis-and-standards/
		pharmaceutical waste,
		percentage (a) incinerated, (b)	Fresenius Separate Group Non-financial Report 2023:
		recycled or treated and (c)	Environment > Waste and recycling management (pg. 189 f.)
		landfilled
Patient Privacy	HC-DY-230a.2	Description of policies and	Fresenius Group Non-financial Report 2023:
& Electronic		practices to secure customers'	> Strategy and management > Stakeholders and partnerships > Stakeholder dialog in all areas >Transparency in the healthcare sector (pg. 111)
Health Records		personal health data records	> Compliance and Integrity >Data protection (pg. 176 ff.)
		and other personal data
	HC-DY-230a.3	(1) Number of data breaches, (2)	Fresenius Group Non-financial Report 2023: Compliance and Integrity
		percentage involving (a)	> Compliance > Our approach > Organization and responsibilities >Reporting paths (pg. 170 f.)
		personal data only and (b)	> Data protection >Reporting systems (pg. 177)
		personal health data, (3) number
		of customers affected in each
		category, (a) personal data only
		and (b) personal health data
	HC-DY-230a.4	Total amount of monetary losses	All relevant legal proceedings and related financial affects are disclosed in our Fresenius 2023 Group Annual Report - Note 31: Commitments and
		as a result of legal proceedings	contingencies (pg. 327 f.)
		associated with data security
		and privacy
Quality of Care	HC-DY-250a.2	Number of serious reportable	Fresenius Group reports on serious reportable events with regard to treatments in hospitals and healthcare facilitities (Fresenius Helios). We provide
& Patient		events	information both on serious events as well as critical incidents in our Fresenius Group Non-financial Report 2023.
Satisfaction			Fresenius Group Non-financial Report 2023:
			Well being of the patient > Patient and product safety > Halthcare services market segment: Fresenius Helios > Treatment quality >Patient safety
			and reporting systems (pg. 127 f.)
	HC-DY-250a.3	Hospital-acquired condition	The Hospital-Acquired Condition rate is not calculated for hospitals and healthcare facilities in the business segments Fresenius Helios and Fresenius
		rates per hospital	Vamed. However, we report on indicators in our hospitals and healthcare facilities which are comparable to those of the HAC Score, please refer to:
			https://www.helios-gesundheit.de/qualitaet/erreger/
			Fresenius Group Non-financial Report 2023:
			Well being of the patient >Patient and product safety (pg. 118 ff)

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			SUSTAINABILITY ACCOUNTING STANDARDS BOARD (SASB) INDEX
Management of	HC-DY-260a.1	Description of policies and	Hygiene management at Fresenius Helios focuses on close monitoring of infections and pathogens, regular hygiene training for hospital staff, for
Controlled		practices to manage the number	example on correct hand disinfection, monitoring antibiotic consumption, and training physicians as antibiotic stewardship (ABS) specialists. The
Substances		of prescriptions issued for	implementation of and compliance with hospital hygiene measures in the clinics is accompanied and monitored by our specially trained staff - e. g.,
		controlled substances	hygiene specialist nurses, hospital hygienists, and hygiene officers. The Helios Group hygiene regulation is binding for all employees in all clinics of
			Helios Germany. It is based on the evidence-based recommendations of the Robert Koch Institute (RKI) and prescribes, among other things, hand
			disinfection - especially before and after contact with patients - for physicians, nurses, medical staff, and other personnel, in accordance with the
			guidelines of the WHO. Anomalies in consumption are recorded in targeted reviews. In this way, developments can be closely observed and analysed.
			Fresenius Group Non-financial Report 2023:
			Well being of the patient > Patient and product safety > Healthcare services market segment: Fresenius Helios >Hygiene management in hospitals
			(pg. 128)
			List of antibiotics and amount per antibiotic used in treatments overall and per clinic in Germany of Fresenius Helios: https://www.helios-
			gesundheit.de/qualitaet/antibiotika/ (available in German language only)
Workforce	HC-DY-320a.1	Total recordable incident rate	We disclose the lost time injury frequency rate (LTIFR) for Fresenius Kabi, Fresenius Helios in Spain and Fresenius Vamed. Fresenius Helios
Health & Safety		(TRIR) for (a) direct employees	Germany is currently implementing the LTIFR.
		and (b) contract employees	Fresenius Group Non-financial Report 2023:
			Occupational health and safety > Other work-related accidents and incidents (pg. 159)
Employee	HC-DY-330a.1	(1) Voluntary and (2) involuntary	We do not provide a split for physicians, non-physician healthcare practitioners but only for all employees in a business segment. However, the
Recruitment,		turnover rate for: (a) physicians,	majority of employees are nurses and medical staff.
Development &		(b) non-physician health care
Retention		practitioners, and (c) all other	Fresenius Group Non-financial Report 2023:
		employees	Employees > Our approach >Employee retention (pg. 152 f.)
	HC-DY-330a.2	Description of talent recruitment	Fresenius Group Non-financial Report 2023: Employees > Our approach
		and retention efforts for health	> Employee development (pg. 150 ff.)
		care practitioners	> Employee retention (pg. 152)
Climate Change	HC-DY-450a.1	Description of policies and	Fresenius Group is currently assessing the impacts of climate change on our operating business.
Impacts on		practices to address: (1) the	In the future, we will assess the impact of Scope 3 emissions to include them in our targets as well. We will provide updates on these assessments in
Human Health &		physical risks because of an	our non-financial reporting going forward.
Infrastructure		increased frequency and	Fresenius Group Non-financial Report 2023:
		intensity of extreme weather
		events, (2) changes in the	Strategy and management
		morbidity and mortality rates of	> Sustainability risks and controls (pg. 106 f.)
		illnesses and diseases	> Our sustainability goals and programs (pg. 107)
		associated with climate change	>EU-Taxonomy (pg. 111 ff.)
		and (3) emergency	Well being of patients > Access to healthcare and medicine >Patient support in crisis and emergency situations (pg. 118)
		preparedness and response	Environment
			> Environmental management > Our approach >Identification and management of environmental risks (pg. 186)
			> Climate protection - energy and emissions (pg. 190 ff.)
Fraud &	HC-DY-510a.1	Total amount of monetary losses	All relevant legal proceedings and related financial affects are disclosed in our Fresenius 2023 Group Annual Report - Note 31: Commitments and
Unnecessary		as a result of legal proceedings	contingencies (pg. 327 f.)
Procedures		associated with medical fraud

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Activity metrics	HC-DY-000.A	Number of (1) facilities and (2)	ESG KPI Overview: https://annualreport.fresenius.com/2023/non-financial-report/further-information/esg-kpis-and-standards/
		beds, by type
	HC-DY-000.B	Number of (1) inpatient	Fresenius Group Non-financial Report 2023:
		admissions and (2) outpatient	Well-being of the patient > Patient and product safety > Healthcare services market segment: Fresenius Helios >Treatment quality (pg. 126)
		visits
Health Care Distributors
Product Safety	HC-DI-250a.1	Total amount of monetary losses	All relevant legal proceedings and related financial affects are disclosed in our Fresenius 2023 Group Annual Report - Note 31: Commitments and
		as a result of legal proceedings	contingencies (pg. 327 f.)
		associated with product safety
	HC-DI-250a.2	Description of efforts to minimize	Fresenius Group Annual Report 2023: Opportunities and risk report > Significant characteristics of the Fresenius risk management system and
		health and safety risks of	entire internal control system (pg. 87 f.)
		products sold associated with
		toxicity/chemical safety, high	Fresenius Group Non-financial Report 2023:
		abuse potential, or delivery	Well being of the patient >Patient and product safety (pg. 118 f.)
Counterfeit	HC-DI-260a.1/	Description of methods and	see HC-BP-260a.1
Drugs	HC-BP-260a.1	technologies used to maintain
		traceability of products
		throughout the distribution chain
		and prevent counterfeiting
	HC-DI-260a.2	Discussion of due diligence	Suppliers related to product manufacturing are subject to qualification processes based on the relevance of the delivered material or service. In the
		process to qualify suppliers of	healthcare products market segment, the supplier's qualification and their recertification is regularly audited.
		drug products and medical
		equipment and devices	Fresenius Group Non-financial Report 2023:
			> Well-being of the patient > Patient and product safety > Healthcare products market segment: Fresenius Kabi >Guidelines and regulations (pg.
			122 f.)
			> Compliance and Integrity > Human rights >Supplier evaluation (pg. 183)
	HC-DI-260a.3	Discussion of process for	Fresenius Group Non-financial Report 2023:
		alerting customers and business	Well-being of the patient > Patient and product safety > Healthcare products market segment: Fresenius Kabi >Product risk management (pg. 124)
		partners of potential or known
		risks associated with counterfeit	Fresenius Kabi - Pharmaceutical Products: https://www.fresenius-kabi.com/us/pharmaceutical-products
		products
Business Ethics	HC-DI-510a.1	Description of efforts to minimize	Fresenius Group Non-financial Report 2023: Compliance and integrity (pg. 169 ff.)
		conflicts of interest and unethical
		business practices	Fresenius Group Annual Report 2023:
			Corporate Governance > Corporate Governance Declaration >Independence and conflicts of interest (pg. 209)
	HC-DI-510a.2	Total amount of monetary losses	All relevant legal proceedings and related financial affects are disclosed in our Fresenius 2023 Group Annual Report - Note 31: Commitments and
		as a result of legal proceedings	contingencies (pg. 327 f.)
		associated with bribery,
		corruption, or other unethical
		business practices

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			SUSTAINABILITY ACCOUNTING STANDARDS BOARD (SASB) INDEX
Activity metrics	HC-DI-000.A	Number of pharmaceutical units	We do not disclose the number of pharmaceutical units sold by product category, only sales by product segment.
		sold by product category	#FutureFresenius - Advancing Patient Care:
			https://www.fresenius.com/sites/default/files/2024-02/Fresenius_FY_2023_4.pdf (pg. 36)
	HC-DI-000.B	Number of medical devices sold	We do not disclose the number of medical devices sold by product category, only sales by product segment.
		by product category	#FutureFresenius - Advancing Patient Care:
			https://www.fresenius.com/sites/default/files/2024-02/Fresenius_FY_2023_4.pdf (pg. 36)
Medical Equipment	& Supplies
Product Safety	HC-MS-250a.1	(1) Number of recalls issued,	Fresenius Group does not report on the total numbers of recalls or total units recalled. It is our aim to act fast and proactively concerning recall
		(2) total units recalled	execution in order to minimize potential risks for patients. The recalls are discussed and agreed on beforehand with the respective authority.
			Fresenius Group Non-financial Report 2023:
			Well being of the patient > Patient and product safety > Healthcare products market segment: Fresenius Kabi >Product risk management (pg. 124)
			Example: Fresenius Kabi - Pharmaceutical Products
			https://www.fresenius-kabi.com/us/pharmaceutical-products
			https://www.fresenius-kabi.com/us/pharmaceutical-product-updates
			See: https://www.fda.gov/safety/recalls-market-withdrawals-safety-alerts?search_api_fulltext=Fresenius&field_regulated_product_field=All
	HC-MS-250a.2	Products listed in any public	Please refer to the FDA Adverse Event Reporting: https://www.fda.gov/safety/medwatch-fda-safety-information-and-adverse-event-reporting-program
		medical product safety or
		adverse event alert database	Fresenius Group Non-financial Report 2023:
			Well being of the patient > Patient and product safety > Healthcare products market segment : Fresenius Kabi >Product risk management (pg. 124)
	HC-MS-250a.4	Number of enforcement actions	In the reporting year, there were no actions taken that stand against our quality goals. Guidelines of Good Manufacturing Practice (GMP) and current
		taken in response to violations	Good Manufacturing Practice (cGMP) guidelines are taken into account, see:
		of good manufacturing practices
		(GMP) or equivalent standards,	Fresenius Group Non-financial Report 2023:
		by type	Well-being of the patient > Patient and product safety > Healthcare products market segment: Fresenius Kabi >Guidelines and regulations (pg. 122
			f.)
Ethical	HC-MS-270a.1	Total amount of monetary losses	All relevant legal proceedings and related financial affects are disclosed in our Fresenius 2023 Group Annual Report - Note 31: Commitments and
Marketing		as a result of legal proceedings	contingencies (pg. 327 f.)
		associated with false marketing
		claims
	HC-MS-270a.2	Description of code of ethics	We provide information in the codes of ethics and conduct of our business segments governing promotion of off-label use of products, if applicable.
		governing promotion of off-label
		use of products	Example: Fresenius Kabi USA: https://www.fresenius-kabi.com/us/documents/Code-of-Conduct-Fresenius-Kabi-USA.pdf

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			SUSTAINABILITY ACCOUNTING STANDARDS BOARD (SASB) INDEX
Product Design	HC-MS-410a.2	Total amount of products	In the health sector, the takeback, reuse and recycling of our products and materials is regulated on national level. Fresenius Group does not report on
& Lifecycle		accepted for takeback and	the total amount of products accepted for takeback and reused, recycled, or donated.
Management		reused, recycled, or donated,
		broken down by: (1) devices and
		equipment and (2) supplies
Supply Chain	HC-MS-430a.1	Percentage of (1) entity's	Fresenius Group aims to improve the reporting scope on supply chain going forward.
Management		facilities and (2) Tier I suppliers'
		facilities participating in third-	Fresenius Group Non-financial Report 2023: Compliance and Integrity > Human rights >Supplier evaluation (pg. 183)
		party audit programs for
		manufacturing and product
		quality
	HC-MS-430a.2	Description of efforts to maintain	Fresenius Kabi - Drug supply chain security act: https://www.fresenius-kabi.com/us/drug-supply-chain-security-act-dscsa
		traceability within the distribution
		chain	Fresenius Group Non-financial Report 2023: Compliance and integrity > Human rights >Supplier evaluation (pg. 183)
	HC-MS-430a.3	Description of the management	Before the EU Conflict Minerals Regulation came into force, Fresenius SE & Co. KGaA and its operating units already addressed this sensitive issue.
		of risks associated with the use	We do not purchase conflict minerals directly. However, it cannot be completely ruled out that they have been processed in components and
		of critical materials	semifinished products that we purchase and further process or use in our products. In this case, our purchasing guidelines apply, as do the relevant
			Group and business segment codes of conduct for dealing with suppliers and other business partners.
			Fresenius Group Non-financial Report 2023: Compliance and integrity >Human rights (pg. 179 ff.)
Business Ethics	HC-MS-510a.1/	Total amount of monetary losses	Fresenius Group reports on impacts from legal proceedings in the 2023 Group Annual Report, see Note 31: Commitments and Contingencies (pg.
	HC-BP-510a.1/	as a result of legal proceedings	327 f.)
	HC-DI-510a.2	associated with bribery or
		corruption
	HC-MS-510a.2	Description of code of ethics	Fresenius Code of Conduct: https://www.fresenius.com/sites/default/files/2022-01/FRS_Code_of_Conduct_ext.pdf
		governing interactions with
		health care professionals	Fresenius Group Non-financial Report 2023: Strategy and management > Stakeholders and partnerships >Transparency in the healthcare sector
			(pg. 111)

March 2024

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