The combined non-financial statement complies with the requirements of Sections 315b and 315c in conjunction with the Sections 289b to 289e of the German Commercial Code (HGB) and the requirements of Regulation (EU) 2020/852 of the European Parliament and of the European Council of June 18, 2020 on the establishment of a framework for facilitating sustainable investment and amending the Regulation (EU) 2019/2088 (EU Taxonomy Regulation). This combined non-financial statement has been audited by PricewaterhouseCoopers GmbH Wirtschaftsprüfungsgesellschaft according to ISAE 3000 (revised) with limited assurance. The unrestricted auditor’s opinion can be found at the end of the Annual Report.

The “Control System” and “Non-financial Performance Indicators” chapters describe the most important non-financial performance indicators and their development during the reporting period. Their concepts and measures are used as the basis for this combined non-financial statement. The target values set for the Fraport Group and Fraport AG can also be found in the aforementioned chapters. The forecast figures for fiscal year 2023 can be found in the “Business Outlook” chapter. The Fraport business model, competitive position, and organizational structure can be found in the “Situation of the Group” chapter. Fraport takes risks related to the non-financial aspects into account in the Group-wide risk management system (see the “Risk and Opportunities Report” chapter).

Use of frameworks

For a structured presentation of the contents in accordance with Section 289c of the HGB in the combined non-financial statement, Fraport applies the standards of the Global Reporting Initiative 2021 (GRI). The concepts on the aspects are based on “GRI 3-3 Management of material topics”. This concerns the explanations relating to “Anti-corruption and bribery matters”, “Respect for human rights”, “Customer satisfaction and security”, “Employee-related matters”, “Social matters”, and “Environmental matters”. The materiality analysis carried out comprehensively in 2018 was based on the standards of the Global Reporting Initiative 2016 (GRI 103-Management approach). However, Fraport relied on the “GRI 3-3 Management of Material Topics” when updating and validating the material topics in 2022. In addition, the ESG Factbook, available at, provides a detailed overview of the relevant GRI indicators in the Fraport Group. References to information beyond the scope of the combined management report and consolidated financial statements are additional information and do not form part of this combined non-financial statement.

Correlations with the financial statements

The reportable correlations with the combined management report, the consolidated financial statements, and the Fraport AG annual financial statements are explained at the end of each respective non-financial aspect.

Derivation of materiality

The Fraport mission statement continues to form the basis of the Group’s strategy. It encompasses the Group goals “Growth in Frankfurt and internationally”, “Service-oriented airport provider”, “Economically successful through optimal cooperation”, “Learning organization and digitalization”, and “Fairness and recognition for partners and neighbors”. The vision of establishing Fraport as Europe’s top airport operator and of setting global standards forms the basis for this.

Based on these Group goals, the Executive Board has defined the six most significant non-financial performance indicators in accordance with Section 315 (3) of the HGB in conjunction with Section 289 (3) of the HGB. Global passenger satisfaction, baggage connectivity, satisfaction of employees, women in management positions, sickness rate, and CO2 emissions.

The basis for the aspects reported in this combined non-financial statement is the materiality matrix. Key aspects are those that, according to Section 289c (3) of the HGB, are relevant to the business development, business result and situation of Fraport, as well as the effects of the business activities of Fraport on non-financial aspects. The materiality matrix is the result of a systematic exchange with internal and external stakeholders. Fraport management and representatives of the most important stakeholders (analysts, shareholders, employee representatives, banks, employees, airlines, residents living near airports, business partners, media, NGOs, passengers, politicians and authorities, economic associations, and science) confirmed the relevance of the current topics. Both groups also prioritize the topics. The materiality matrix shows the impact of direct and indirect business activities on the corresponding aspect, its relevance for stakeholders, and for the long-term business activities of Fraport. The last comprehensive materiality analysis was updated in 2018. The Executive Board has confirmed the relevance of the topics for 2022. A comprehensive materiality analysis with the participation of internal and external stakeholders will be carried out in 2023.

The key aspects identified have been attributed to the non-financial aspects in accordance with Section 289c (2) of the HGB. Beyond these reportable non-financial aspects, Fraport has also identified “Customer satisfaction and security” as an additional aspect. The distribution of the aspects among the non-financial aspects can be found in the table below. The crossover aspect “Supply and subcontracting chain” is not an individual aspect but deals with all reportable information in connection with the non-financial aspects in a separate chapter.

Allocation of material topics to non-financial aspects

Non-financial aspect






Corporate Governance and Compliance

Respect for human rights

Anti-corruption and bribery matters


Environmental matters

Climate protection

Protection of environment and nature

Air quality

Customer satisfaction and security

Customer satisfaction and product quality

IT security and airport safety and security

Data protection

Employee-related matters

Attractive and responsible employer

Occupational health and safety


Social matters


Noise abatement

Engagement in the regions

The Executive Board remuneration system also includes non-financial elements in addition to the financial objectives for the long-term performance-based remuneration. As non-financial components, the development of a master plan and package of measures for reducing CO2 and the performance of tasks to prepare for the take-over of the management of aviation security services in accordance with Section 5 LuftSiG were determined for fiscal year 2022 (see also the Remuneration Report at

Identification of risks

Fraport defines risks as future developments or events that may negatively affect the non-financial aspects. The risk evaluation is conservative, which means that the least favorable loss situation is estimated for Fraport. A distinction is made between a gross risk and net risk. The gross risk is the greatest possible negative impact of the risk prior to countermeasures. The net risk includes the remaining expected impact after countermeasures have been initiated or implemented. The risk assessment in this non-financial statement reflects the net risk.

The risk management system described in the “Risk and Opportunities Report” chapter in the combined management report contains the analysis of the risks that may have potential negative effects on the non-financial aspects.

For fiscal year 2022, there were no additional reportable risks for the Fraport Group and Fraport AG in connection with the non-financial aspects, beyond the material risks already listed in the “Risk and Opportunities Report” chapter.

Consideration of the supply and subcontracting chain specific to the business model

The crossover topic “Supply chain and subcontracting” is not an individual aspect but deals with the information on the supply chain and subcontracting in connection with the non-financial aspects in this separate chapter. Unlike manufacturing companies, Fraport management does not focus on the supply chain. Instead, the focus is placed on the quality of the services offered and the functionality of the infrastructure required for this purpose. It is crucial, however, that business partners and suppliers are selected carefully.

Fraport AG compels business partners and suppliers to comply with its Supplier Code of Conduct, (which can be viewed at as part of its General Terms and Conditions (GTC), depending on the local conditions. It details how to deal with employees and respect human rights as well as environmental and climate protection, integrity during business, and the prohibition of corruption and bribery. A violation of this supplier code of conduct may result in the termination of the business relationship. A contractual penalty may be imposed and a claim for lump-sum damages may be raised in the event of antitrust violations and serious misconduct. Business partners and suppliers must also undertake to demand and ensure that these principles are adhered to when dealing with their own suppliers.

In addition, Fraport AG undertakes to consistently focus on sustainability criteria when purchasing products and services and has signed a target agreement initiated by the Hessian Ministry for the Environment, Climate Protection, Agriculture and Consumer Protection.

Fraport has a heterogeneous demand structure. It ranges from architectural services to the maintenance and expansion of airport infrastructure, from office materials to IT services and aircraft tugs. At Fraport AG (incl. the Airport Expansion South project), more than 52% of the total order volume went to companies in the Rhine-Main region. Around 98% of Fraport AG’s order volume, amounting to approximately €1,036 million, was awarded to suppliers and service providers based in Germany, 99.7% to those based in the EU, and about 0.2% to those based in the United States, the United Kingdom, Switzerland, Australia, and Canada. As there are similar legal standards in these countries, especially regarding anti-corruption and bribery matters and respect for human rights, the first level of the supply chain is not deemed critical. As regards the Group airports, orders were predominantly awarded within their own country.

The largest suppliers of Fraport AG (including the Airport Expansion South project) by order volume in fiscal year 2022 were subject to an extensive business partner screening.

In the context of EU-wide tenders issued by Fraport AG, all bidders are generally subject to an extensive business partner review. The result is made available to the responsible buyers for evaluation. Irrespective of this, all suppliers and service providers of Fraport AG are audited daily regarding the relevant sanction lists of the EU and the United States. Sanction lists are official lists of people, groups, or organizations subject to economic or legal restrictions. If there are irregularities, further checks are planned which may result in the withdrawal of an order. An examination of the first level of the supply chain by contractors’ country of origin is an essential part of regular reporting for the “Central Purchasing, Construction Contracts” central unit.

Fraport AG has fulfilled the legally compliant assignment of external personnel based on independent service and work contracts, as opposed to temporary work. External personnel compliance was implemented as part of a policy to hire external personnel. The policy includes a mandatory audit process and reduces the risk of false service or work contracts, or covert contracts for temporary work. External staff assignments provided by Group companies to Fraport AG are also subject to this audit process. The Group companies independently ensure the legally compliant assignment of external personnel by implementing suitable processes according to the respective country-specific regulations.

The fully consolidated Group companies each have their own procurement management and are required to comply with the Group Compliance Management System (CMS). An important part of the Group policy is the Code of Conduct for Employees (which can be viewed at, which is obligatory in the Fraport Group. The policy also includes instructions to make the Supplier Code of Conduct part of the General Terms and Conditions insofar as this is possible for the Group companies pursuant to national applicable law. This is relevant for large construction projects such as the new terminal at Lima Airport. For this project, compliance with the Supplier Code of Conduct is agreed. If such inclusion in the General Terms and Conditions is not possible or is only possible if the Supplier Code of Conduct is modified, the local management will inform the compliance department.

The Group company Fraport Ausbau Süd defined a separate procurement process for the Expansion South project, in particular for Terminal 3 at Frankfurt Airport, due to the size and complexity of the project. When submitting an offer in this procurement process, construction companies are obliged to comply with all requirements in the German Posted Workers Act (AEntG) and the German Minimum Wage Act (MiLoG). In addition, they must make contributions to the collective bargaining parties’ joint facilities (e.g. wage compensation and vacation pay), and also only engage subcontractors or other third parties that meet these requirements. The Fraport Supplier Code of Conduct also forms part of any agreement. A due diligence review process was defined for the construction of Terminal 3, which has since been carried out depending on the order value. In addition to mandatory checking of sanction lists and company information, this includes extensive research online on potential business partners before new business relationships are initiated.

In the past fiscal year, Fraport AG dealt intensively with the due diligence obligations resulting from the German Supply Chain Act (Lieferkettensorgfaltspflichtengesetz: LkSG), which entered into force on January 1, 2023. To implement the due diligence obligations, existing structures were expanded, and new processes were established. A core element of the due diligence obligations is Fraport’s human rights strategy that is published at In addition, further due diligence obligations were implemented in the risk management system and the whistleblower system.