FMO | annual and interim reports

Risk management

This chapter provides an overview of FMO's risk governance and risk management approach. The sections describe the risk domains relevant to FMO and developments throughout 2025. Read more about Risk management .

S1 Own Workforce

FMO will continue its commitment to further increase its impact in the coming years. Read more about S1 Own Workforce .

S1-5 Targets

The targets in this section were established by HR representatives, taking into account the significant impacts, risks, and opportunities related to our workforce, as well as the disclosure requirements outlined in S1. Read more about S1-5 Targets .

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 process 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 & Forestry, Energy and Financial Institutions. Read more about S4 Consumers and end-users .

Segment reporting by operating segments

The Management Board sets performance targets, approves and monitors the budgets prepared by servicing units. Servicing units are not identical to the strategic sectors. Read more about Segment reporting by operating segments .

Segment reporting of funds and programs managed for the risk of the Dutch Government and for other public funding

Apart from financing from its own resources, FMO provides loans, guarantees and equity investments by using public funding and adhering to the terms and conditions of these programs. Read more about Segment reporting of funds and programs managed for the risk of the Dutch Government and for other public funding .

Strategic risk

FMO's investments may, unintentionally, lead to negative impacts on people and the environment. ESG risk is defined as the negative ESG impacts of our investments and the resulting financial risks these may pose to FMO. Read more about Strategic risk .

Subsequent events

There has been no significant subsequent event between the balance sheet date and the date of preparation of these accounts which should be reported by FMO. Read more about Subsequent events .

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