AFD - 2019 Universal registration document

ADDITIONAL INFORMATION

Appendix 9 – Note on the Statement of Non-Financial Performance methodology

9.13 Appendix 9 – Note on the Statement of Non-Financial Performance methodology

P Reporting period The data is submitted on an annual basis.

P AFD head office: AFD head office only, including Marseille site and excluding Proparco (52.6% of the Group’s headcount), P AFD Paris head office: AFD head office excluding Marseille site: Barthes, Mistral and Vivacity and Art & Co buildings (51.8% of the Group’s headcount), P France: all employees under French law at the head offices and local offices of AFD, Proparco and French Overseas reserve banks, excluding local foreign office staff. This scope refers only to the tables showing quantitative social and environmental indicators. P Consolidation of data and internal control SR indicators are produced by AFD’s various departments according to their areas of expertise and are compiled for the management and activity reports. The Strategy, Foresight and Official Relations Department ensures that the information released on indicators is consistent. P External audit The statutory auditors must certify that the declaration of non- financial performance required by Article Ǿ L.225-1-1 of the French Commercial Code is effectively included in the management report. The independent third-party body must be instructed to verify the Statement of Non-Financial Performance. It produces a reasoned opinion on: P the declaration’s compliance with the provisions of Ǿ I and Ǿ II of Article Ǿ R.225-105 (presentation and content of the Statement of Non-Financial Performance), P the accuracy of the information provided, specifically the policy results including the key performance indicators (3° of Ǿ I and UU of Article Ǿ R.225-105). As permitted by the regulations, AFD has appointed one of its The following information, listed in Paragraph Ǿ 2 of title Ǿ III of Article Ǿ L.225-102-1 of the French Commercial Code, is not considered to be relevant because of the nature of the AFD Group’s activities: the circular economy, combating food waste, combating food poverty, respect for animal welfare, respect for responsible, fair and sustainable food. P Main non-financial performance statement indicators auditors to the independent third-party body. P Reasons for excluding mandatory topics

The data collected covers the period from 1 Ǿ January to 31 Ǿ December of year N, with the exception of the “Number of “safety” e-learning courses” indicator, for which the data covers the period from 15 Ǿ January Ǿ 2019 to 15 Ǿ January Ǿ 2020, inclusive. P Presentation of main risks The material risks for the 4 social/societal, environmental, human rights and anti-corruption categories are identified by cross-referencing the work already carried out in the materiality assessment of the AFD Group’s non-financial challenges with the existing risk map. The materiality of each of the risks was assessed according to financial criteria (operating cost of the risk materialising), impact, temporality and likelihood of occurrence. The 2019 Ǿ Statement of Non-Financial Performance is drawn up on a like-for-like basis relative to 2018 and changes in headings for certain challenges and risks may have been made with a view to clarifying the terminology. P Description of the policies applied For each material risk, a description of the policies applied to prevent it, identify it and reduce the likelihood of it occurring. P Choice of indicators Key performance indicators are used to measure the results of the policies mentioned in the above point. These indicators have been selected to provide the most pertinent information on the risks and challenges covered by the policies. P Comparability with previous year (N-1) Whenever possible, indicators are mentioned for year N and N-1. P Reporting and scope of indicators Scopes vary depending on each corporate, social or environmental indicator, according to need, and the suitability and availability of information. The measurement scope is specified for each indicator. P The scopes taken into account are as follows: P Group: AFD, Proparco and French Overseas reserve banks (100% of the Group’s headcount), P AFD: AFD head office and local offices (98.1% of the Group’s headcount), P Head office: AFD and Proparco head offices (64.4% of the Group’s headcount),

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UNIVERSAL REGISTRATION DOCUMENT 2019