Standards and reporting guidelines
This report has been prepared according to the legal requirements of section 2:391 of the Dutch civil code and the Dutch legal guidelines for management board reports, RJ 400. We have used the Integrated Reporting framework to describe how we create value for our stakeholders through our strategy aimed at being the preferred partner to invest in local prosperity. In the External Environment and Our Business Model we describe how we are steering the organization and what this means to achieving our strategy.
We apply the Global Reporting Initiative (GRI) Standards and the specific financial sector guidelines and have chosen to report in accordance with the ‘Core’ option. The Board Report consists of chapters ‘At a glance’, ‘Report of the Management Board’, ‘Corporate Governance’, 'Stakeholder engagement and materiality assessment', 'Risk Management' and ‘How we report’. Please refer to the separate GRI index for a detailed overview of all GRI disclosures.
The European Parliament has adopted an EU directive that requires eligible organizations and all banks to disclose non-financial and diversity information from the end of 2016. We have incorporated the elements of this directive in this report. Please refer to the reference table (annualreport.fmo.nl) to find the relevant information.
Since 2019, we report on our approach to climate following the recommendations provided by the Task Force on Climate-Related Financial Disclosures (TCFD). Please refer to chapter Our Commitments.