AFD - Universal Registration Document 2020

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

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 Headoffice : AFD and Proparco head offices (65.3% of the Group’s headcount); P AFD headoffice : AFD head office only, including Marseille site and excluding Proparco (53.4% of the Group’s headcount); P AFD Paris headoffice : AFD head office excluding Marseille site: Barthes, Mistral and 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 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.225-102-1 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. auditors to the independent third party body. P Reasons for excluding mandatory topics

This report has been prepared in accordance with the GRI Standards: Core compliance option (GRI 152-4 compliance). P Reporting period The data is submitted on an annual basis. The data collected covers the period from 1 Ǿ January to 31 Ǿ December of year N, with the exception of the indicators “Number of “safety” e-learning courses” – period from 15 Ǿ January 2019 to 15 Ǿ January 2020, inclusive – and “Number of Anti-Money Laundering and Combating the Financing of Terrorism (AML/CFT) e-learning courses modules 1 and 2” – period from 1 Ǿ January 2020 to 8 Ǿ February 2021. 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. Apart from the addition of the two issues mentioned in the paragraph “Identification of the main non-financial challenges and risks”, the statement of non-financial performance for 2020 is produced on an iso-scope basis compared to 2019. 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.

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2020 UNIVERSAL REGISTRATION DOCUMENT