FMO | annual and interim reports

ESRS 2 IRO management

FMO manages material sustainability-related matters, including material impacts, risks and opportunities, through various policies and actions. Read more about ESRS 2 IRO management .

ESRS 2 Risk management and internal controls

The risk management and internal control system associated with the sustainability reporting process is currently partially integrated into FMO's comprehensive risk governance and risk management framework, with work being undertaken for full Read more about ESRS 2 Risk management and internal controls .

ESRS 2 Strategy, business model and value chain

FMO supports sustainable private sector growth in emerging markets and developing economies by investing in ambitious businesses and projects. Read more about ESRS 2 Strategy, business model and value chain .

EU Directive reference table

EU Taxonomy

FMO is required to publish non-financial information under the Non-Financial Reporting Directive (NFRD). Read more about EU Taxonomy .

External assurance

We have engaged Ernst & Young Accountants LLP to perform a review of the sustainability information included in specific chapters and an audit of selected elements of the board report. Read more about External assurance .

External environment

The global landscape is evolving through a series of complex and interconnected challenges, including disruptive technologies, the climate crisis, geopolitical fragmentation and an increase in violent conflicts, particularly in FMO's geographies, Read more about External environment .

External events affecting our investment process

Several external events affected our investment process. As a result of the ongoing war, our customers in Ukraine continued to face adversity. Read more about External events affecting our investment process .

Fair value of financial assets and liabilities

All financial instruments for which fair value is recognized or disclosed are categorized within the fair value hierarchy, based on lowest level input that is significant to the fair value measurement as a whole, as follows: Read more about Fair value of financial assets and liabilities .

Financial performance

Net profit for the financial year ending 31 December 2024 was €297 million, resulting in a €232 million increase compared to the profit over 2023 of €65 million. Read more about Financial performance .

Search