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:
Number of jobs supported
Access to finance: Number of micro loans in clients' loan portfolios
Access to finance: Number of SME loans in clients' loan portfolios
Access to energy: Amount of power produced
Access to energy: Equivalent number of people served via power generation projects
Number of smallholder farmers supported

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