The healthcare system in Germany accounts for around 5.2 to 6.7 per cent of national greenhouse gas emissions. Even without a legal reporting obligation, the ADK sees clear advantages in professional reporting.
During the course of the project to date, a comprehensive materiality analysis has been carried out based on ‘impact materiality’ and ‘financial materiality’. Due to the heterogeneous group structure, comprising hospitals, care and therapy facilities, an extensive long list of potentially relevant IROs (impacts, risks and opportunities) was initially generated. A systematic assessment significantly reduced this list and resulted in a clearly prioritised materiality matrix.
The dual materiality analysis is also central to voluntary reporting under the VSME standard: it highlights which issues are truly relevant to the ADK’s long-term viability. In this way, the dual materiality analysis optimally supports and complements the ‘if applicable’ approach of the VSME standard.
Based on VSME Basic + Comprehensive, ADK is now strategically implementing the prioritised topics. The active involvement of specialist departments and the entire workforce is crucial.
Despite changes in the regulatory framework, it is important to us to continue reporting voluntarily, as real impact only arises through the consistent implementation of strategies, measures and targets. Our sustainability report is not a one-off project, but a long-term programme that permanently transforms the organisation and paves the way for measurable impact.
Together with myclimate, ADK is now planning to calculate its corporate carbon footprint (CCF) and establish a structured data management system within the myclimate EcoCloud. The platform enables ongoing progress tracking and takes current regulatory developments into account.
ADK has thus reached an important milestone on the path to systematic, forward-looking voluntary sustainability reporting and is creating a solid foundation to confidently meet future requirements in the healthcare sector, for example in the context of lending or local authority climate reporting.
