ESRS 2 General Information
The EU Corporate Sustainability Reporting Directive (CSRD) was adopted by the European Commission (EC) in 2023, but has not yet been transposed into Dutch law. Read more about ESRS 2 General Information .
E1 Climate Change
In its 2030 Strategy and Climate Action Plan, FMO presents a set of ambitions, targets and actions to contribute to climate change mitigation and greenhouse gas (GHG) emission reduction. Read more about E1 Climate Change .
E3 Water and Marine Resources
FMO recognizes the critical role of water management in supporting climate and nature goals, ecosystems, and economic development. Read more about E3 Water and Marine Resources .
E4 Biodiversity and ecosystems
FMO recognizes the value of ecosystems that form the natural capital for the world economy. Their degradation poses a direct risk for FMO’s customers and the societies in which they operate. Read more about E4 Biodiversity and ecosystems .
S1 Own Workforce
FMO will continue its commitment to further increase its impact in the coming years. Read more about S1 Own Workforce .
S2 Workers in the value chain
The process of the double materiality assessment (DMA) has been described in detail in 'ESRS 2 - Double materiality assessment'. Read more about S2 Workers in the value chain .
S3 Affected communities
The process of the double materiality assessment (DMA) has been described in detail in 'ESRS 2 - Double materiality assessment'. The DMA processes assessed the materiality of impacts, risks and opportunities (IROs) related to affected communities. Read more about S3 Affected communities .
S4 Consumers and end-users
Consumers and end-users in the context of FMO’s business model are the beneficiaries and users of the products or services of FMO’s customers in the sectors of Agribusiness, Food & Water, Energy and Financial Institutions (FIs). Read more about S4 Consumers and end-users .
G1 Business Conduct
At FMO, we are committed to sustainable governance and ethical business practices that drive positive economic and social impact. Our approach emphasizes transparency, accountability, and integrity in all our operations. Read more about G1 Business Conduct .