AFD // 2021 Universal Registration Document

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

Impact on local communities

P Risk of discrepancies between the funding offered and the operational context P Risk of non-compliance with AFD’s obligations in terms of impact analysis P Risk of non-compliance with procedures for managing recipient complaints 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 ɸ 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 ɸ 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 Specific psychosocial risks related to lockdown/teleworking P Internal and external business continuity risks P Risk of non-compliance with regulations (6% direct employment of people with disabilities, and referral to the defender of rights on the 25 discrimination criteria) P Image and reputational risk P Risk of no or insufficient staff training

§ ɸ 3 § ɸ 4 § ɸ 5.3

Accountability for correct use of financing granted

2

§ ɸ 7

Professional ethics

§ ɸ 8.1 § ɸ 8.2

Skills development

Transparency of employee information (1) (social ɸ dialogue)

§ ɸ 8 (8.3, 8.4)

Employee health/safety*

§ ɸ 8.5

Impact of the Covid-19 health crisis*

§ ɸ 8 (8.2, 8.3, 8.5)

Promotion of diversity and inclusion

§ ɸ 8.4

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

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2021 UNIVERSAL REGISTRATION DOCUMENT