AFD // 2021 Universal Registration Document

ADDITIONAL INFORMATION 9

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

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

This report has been prepared in accordance with the GRI Standards (Global Reporting Initiative): Core compliance option (GRI ɸ 152-4 compliance). P Reporting period The data is submitted on an annual basis. The data collected covers the period from 1 ɸ January to 31 ɸ December of year N, with the exception of the indicator “Number of Anti-Money Laundering andCombating the Financing of Terrorism (AML/CFT) e-learning courses modules ɸ 1 and ɸ 2” – period from 1 ɸ January 2021 to 8 ɸ February 2022. P Presentation of main risks The material risks for the four 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 Statement of Non-Financial Performance for 2021 was prepared on the same perimeter compared to 2020. P Description of the policies applied For each material risk, a description of the policies applied to prevent it, as well as identify and mitigate it should it occur. 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 relevant information on the risks and challenges covered by the policies. P Comparability with previous year (N-1) Whenever possible and relevant, 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, Sogefom and Fisea, and French Overseas reserve banks (100% of the Group’s headcount), P AFD: AFD head office and local offices (98.7% of the Group’s headcount), P Head office: AFD and Proparco head offices (65.3% of the Group’s headcount),

P AFD head office: AFD head office only, including Marseille site and excluding Proparco (53.4% of the Group’s headcount), P AFD Paris head office: AFD head office excluding Marseille site: Barthes, Mistral, Vivacity and Art&Co buildings (52.6% 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 Extra-financial 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 Institutional Relations Department ensures that the information released on indicators is consistent. P External audit The statutory auditors must certify that the Statement of Non-Financial Performance required by Article ɸ L.225-102-1 of the French Commercial Code is effectively included in the management report. An independent third party body must be appointed to verify the Statement of Non-Financial Performance. It produces a reasoned opinion on: P the statement’s compliance with the provisions of ɸ I and ɸ II of Article ɸ 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 ɸ I and UU of Article ɸ R.225-105). As permitted by the regulations, AFD has appointed one of its The following information, listed in Paragraph ɸ 2 of title ɸ III of Article ɸ 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. Due to the late amendment, on4March2022, of Article L.225-102 1 III paragraph 2, the Statement of Non-Financial Performance for the 2021 financial year does not include information relating to actions of promotion of the practice of physical activities and sports, but will be included next year. auditors as independent third party body. P Reasons for excluding mandatory topics

238

www.afd.fr

2021 UNIVERSAL REGISTRATION DOCUMENT