AFD - 2018 Registration document

9

ADDITIONAL INFORMATION

Appendix 9 – Note on DPEF methodology

9.13 Appendix 9 – Note on DPEF methodology

P Reporting period The data collected covers the period from 1 January to 31 December of year N. The data is submitted annually. Presentation of main risks The material risks for the 4 social/societal, environmental, human rights and anti-corruption categories are identified by cross-referencing the work already carried out in the materiality assessment of 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. P For each material risk, a description of the policies applied to prevent it, identify it and reduce the likelihood of it occurring. 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) Some of the report indicators were introduced in financial year 2018 so a historical comparison is not possible. 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 P Reporting and scope of indicators P Group : AFD, Proparco and French Overseas reserve banks (100% of the Group’s headcount); P AFD : AFD head office and local offices (97.7% of the Group’s headcount); P Head office : AFD and Proparco head offices (64.4% of the Group’s headcount); P AFD head office : AFD head office only, including Marseille site and excluding Proparco (56.1% of the Group’s headcount); P Description of the policies applied P The scopes taken into account are as follows:

P AFD Paris head office : AFD head office excluding Marseille site: Barthes, Mistral and Vivacity buildings (55.3% 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. 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. External audit The statutory auditors must certify that the declaration of non-financial performance required by article L225-102-1 of the French Commercial Code is effectively included in the management report. The independent third-party body must be instructed to verify the DPEF. It produces a reasoned opinion on: P the declaration’s compliance with the provisions of I and II of article R.225-105 (presentation and content of the DPEF); P the accuracy of the information provided, specifically the policy results including the key performance indicators (3° of I and UU of article R.225-105). As permitted by the regulations, AFD has appointed one of its auditors to the independent third-party body. The following information, listed in paragraph 2 of title III of article L.225-102-1 of the French Commercial Code, are not considered to be relevant because of the nature of AFD Group’s activities: the circular economy, combating food waste, combating food poverty, respect for animal welfare, respect for responsible, respect for responsible, fair and sustainable food. P Consolidation of data and internal control P P Reasons for excluding mandatory topics

P Non-financial performance declaration indicators

232

www.afd.fr

REGISTRATION DOCUMENT 2018