AFD - Universal Registration Document 2020

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

Correspondence with Statement of Non- Financial Performance

Issues included in the materiality matrix Accountability for correct use of financing granted

Risks associated with each issue

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 Specific psychosocial risks related to confinement/ 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

§ 7

2

§ 8.1

Professional ethics

Skills development

§ 8.2

§ 8 (8.3, 8.4)

Transparency of employee information (1) (employee dialogue)

Health/safety of staff*

§ 8.5

§ 8 (8.2, 8.3, 8.5)

Impact of the Covid-19 health crisis*

Promotion of diversity and inclusion

§ 8.4

(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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2020 UNIVERSAL REGISTRATION DOCUMENT