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E1-3 Actions and resources in relation to climate change policies

The three main actions to operationalize FMO’s 2030 Strategy in relation to climate are as follows: Read more about E1-3 Actions and resources in relation to climate change policies .

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 .

ESRS 2 Basis for preparation

The sustainability statement is prepared on a consolidated basis. The Commission Delegated Regulation (EU) 2023/2772 comprising the ESRS forms the basis of our 2025 sustainability statement preparation. Read more about ESRS 2 Basis for preparation .

ESRS 2 Double materiality assessment – 2025 Update 

In 2024, we conducted a double materiality assessment (DMA) aligned with the ESRS, considering both impact materiality (inside-out) and financial materiality (outside-in). Read more about ESRS 2 Double materiality assessment – 2025 Update  .

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 .

ESRS 2 Governance of sustainability matters

The topic of governance is mostly covered in the sub-chapter ‘Corporate governance’ and the chapter ‘Report of the Supervisory Board’. In this section, we provide information on the governance aspects relating to sustainability-related matters. Read more about ESRS 2 Governance of sustainability matters .

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 integrated into FMO's comprehensive risk governance and risk management framework. Read more about ESRS 2 Risk management and internal controls .

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