AFD - 2019 Universal registration document

STATEMENT OF NON-FINANCIAL PERFORMANCE Identification of the main non-financial issues and risks

Correspondence with Statement of Non-Financial Performance

Issues included in the materiality matrix

Risks associated with each issue

§ 2.7

Accountability for correct use of financing granted.

P Risk of non-compliance with fraud, anti-money- laundering and counterterrorist financing procedures P Risk of no information feedback due to the absence of a whistleblowing mechanism P Risk of misappropriation of financial aid, of corruption and fraud P Risk of participation in mechanisms involving tax Ǿ fraud P Risk of non-compliance with the Professional Ethics Charter P Risk of impropriety by an employee P Risk of no in-house dialogue on social issues P Risk of employment practices and psychosocial Ǿ risks P Risk of serious bodily harm to an employee following a malicious act P Risk of non-compliance with safety rules by employees when performing their duties P Risk of non-compliance with regulations P Risk of no or insufficient staff training

2

§ 2.8.1

Professional ethics

§ 2.8.2

Skills development

§ 2.8.3, 2.8.4

Transparency of social information (1) (employee dialogue)

§ 2.8.4

Health/safety of staff*

§ 2.7

Compliance*

(1) The issue formulated as such in the materiality matrix covers employee dialogue and relations. * Issue not included in the current materiality matrix.

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UNIVERSAL REGISTRATION DOCUMENT 2019