GRI Management approach and topic-specific disclosures
For GRI Disclosure 103-1 Definition and boundary of material topic, please refer to the Glossary.
GRI 103 Management approach and topic-specific disclosures | Reference | Explanation |
Development impact through responsible investing | ||
GRI 103-2 Management approach - Responsibility | Impact and ESG; Investment departments | Head(s) of indicated department(s) |
GRI 103-2 Management approach & 103-3 Evaluation of the management approach | Our investment process; Our performance - Higher impact | |
GRI 203-2 Significant indirect economic impacts | Our performance - Higher impact | Reported development impact indicators: |
Organisation-specific indicator | Connectivity table | Total investment volume for FMO's balance sheet, public funds and mobilized funds |
Reducing inequalities investments (% of total volume) | ||
Dutch business investments | ||
Financial sustainability and risk appetite of FMO | ||
GRI 103-2 Management approach - Responsibility | Finance, Impact & Data; Risk; Credit, Legal & Special Operations | Head(s) of indicated department(s) |
GRI 103-2 Management approach & 103-3 Evaluation of the management approach | Risk Management; Our performance - Financial performance | |
GRI 201-1 Direct economic value generated and distributed | Annual accounts | |
GRI 201-2 Financial implications and other risks and opportunities due to climate change | Our commitments: TCFD | Part of the reporting requirements have been omitted because the financial implications of risks and opportunities have not been quantified. |
Organisation-specific indicator | Connectivity table | Non Performing Loans (NPL %) |
Return on average shareholders' equity (%) | ||
Return on assets (%) | ||
Common Equity Tier 1 (CET 1 %) | ||
Transparency & accountability of FMO’s activities | ||
GRI 103-2 Management approach - Responsibility | Finance, Impact & Data; Corporate Communications | Head(s) of indicated department(s) |
GRI 103-2 Management approach & 103-3 Evaluation of the management approach | How we report | |
Organisation-specific indicator | Connectivity table | Transparency Benchmark (latest score) |
Environmental footprint of FMO's investments | ||
GRI 103-2 Management approach - Responsibility | Impact and ESG; Investment departments | Head(s) of indicated department(s) |
GRI 103-2 Management approach & 103-3 Evaluation of the management approach | Our investment process; Our performance - Higher impact | |
GRI 305-3 Other indirect (Scope 3) GHG emissions | Our commitments: TCFD | Work is ongoing to develop a GHG accounting approach for absolute emissions in our investment portfolio, which will be used to align our portfolio with the 1.5-degree pathway. |
GRI 305-5 Reduction of GHG emissions | Our performance - Higher impact portfolio | Avoided GHG emissions through FMO investments |
Organisation-specific indicator | Connectivity table | Green investments (% of total volume) |
ESG target performance (% of risks managed) | ||
Business integrity of FMO | ||
GRI 103-2 Management approach - Responsibility | Compliance; Human Resources | Head(s) of indicated department(s) |
GRI 103-2 Management approach & 103-3 Evaluation of the management approach | Our investment process; Our performance - Higher productivity | |
GRI 205-1 Operations assessed for risks related to corruption | Our investment process; Our performance - Higher productivity; Risk Management | Know Your Customer procedure is part of the investment process and applies to all investments |
GRI 205-2 Communication and training about anti-corruption policies and procedures | Our performance - Higher productivity | Part of the reporting requirements have been omitted. Information is included on training of employees by category (front office and all staff) and communication to clients which is part of the KYC procedures. |
Organisation-specific indicator | Connectivity table | Number of alleged employee-related integrity issues |
Number of alleged client-related integrity issues reported to Compliance | ||
Number of alleged client-related integrity issues closed by Compliance | ||
Promote ESG best practices | ||
GRI 103-2 Management approach - Responsibility | Impact and ESG; Investment departments | Head(s) of indicated department(s) |
GRI 103-2 Management approach & 103-3 Evaluation of the management approach | Our investment process; Our performance - Higher impact | |
Organisation-specific indicator | Connectivity table | ESG target performance (% of risks managed) |
Human rights | ||
GRI 103-2 Management approach - Responsibility | Impact and ESG; Investment departments | Head(s) of indicated department(s) |
GRI 103-2 Management approach & 103-3 Evaluation of the management approach | Our investment process; Our performance - Higher impact | |
GRI 412-3 Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening | Our investment process | Human rights assessment is part of E&S due diligence |
Organisation-specific indicator | Connectivity table | ESG target performance (% of risks managed) |
Number of new admissible complaints received |