GRI content index: GRI 1 and 2

FMO reports ‘In Accordance’ with the Global Reporting Initiative (GRI) standards. In the following table, reference is made to the GRI 1: Foundation 2021 and GRI 2: General Disclosures 2021. For information on GRI 3: Material Topics 2021 refer to the respective reference content index.

GRI content index
Statement of use	Nederlandse Financierings-Maatschappij voor Ontwikkelingslanden N.V. (FMO) has reported in accordance with the GRI Standards for the reporting period 1 January to 31 December 2022
GRI 1 used	GRI 1: Foundation 2021
GRI 2: General Disclosures 2021
Disclosure number	Disclosure name	Reference
1. The organization and its reporting practices
2-1	Organizational details	About this report, How we report - legal entity, At a glance
2-2	Entities included in the organization’s sustainability reporting	Significant accounting policies - Group accounting and consolidation, Stakeholder engagement and materiality assessment
2-3	Reporting period, frequency and contact point	How we report - reporting policy, Significant accounting policies - basis of preparation, About this report - How we report, Colophon
2-4	Restatements of information	How we report ( if applicable for 2022)
2-5	External assurance	How we report - External assurance; Reporting governance, Independent auditor's and assurance report
2. Activities and workers
2-6	Activities, value chain and other business relationships	Our value creation model
2-7	Employees	Performance against our strategy - Employee engagement; Diversity and inclusion, How we report - Employee statistics
2-8	Workers who are not employees	Performance against our strategy - Employee engagement
3. Governance
2-9	Governance structure and composition	Corporate governance - Governance structure, Report of the SB- Committee activities, Consolidated financial statements - Risk management
2-10	Nomination and selection of the highest governance body	Corporate governance - Governance structure & Corporate governance codes, Report of the SB- Committee activities, Consolidated financial statements - Risk management, Independence, conflicts of interest and governance
2-11	Chair of the highest governance body	Corporate governance - Governance structure, Report of the SB- Committee activities, Consolidated financial statements - Risk management
2-12	Role of the highest governance body in overseeing the management of impacts	Corporate governance - Governance structure, Report of the SB- Committee activities, Consolidated financial statements - Risk management, Our strategy, Stakeholder engagement and materiality assessment
2-13	Delegation of responsibility for managing impacts	Corporate governance - Governance structure, Report of the SB - Committee activities, Our strategy, Our investment process - ESG risk management, Stakeholder engagement and materiality assessment, Consolidated financial statements - Risk management
2-14	Role of the highest governance body in sustainability reporting	How we report - reporting governance, Stakeholder engagement and materiality assessment
2-15	Conflicts of interest	Report of the Supervisory Board - Independence, conflicts of interest and governance, Corporate governance - Governance structure, Report of the Supervisory Board - Members of the Supervisory Board, At a glance
2-16	Communication of critical concerns	Report of the Supervisory Board, Corporate Governance - governance structure; Risk management framework, Performance against our strategy - ESG risk management; Serious incidents; Independent complaints mechanism; Business integrity, Stakeholder engagement and materiality assessment
2-17	Collective knowledge of the highest governance body	Report of the Supervisory Board - Permanent education
2-18	Evaluation of the performance of the highest governance body	Report of the Supervisory Board - Evaluation
2-19	Remuneration policies	Corporate governance - Aligned remuneration policies, Consolidated financial statements - Retirement benefits; Remuneration of the Management Board
2-20	Process to determine remuneration	Corporate governance - Aligned remuneration policies, Report of the Supervisory Board - Committee activities, Consolidated financial statements - Remuneration of the Management Board,
2-21	Annual total compensation ratio	Corporate governance - Aligned remuneration policies, Consolidated financial statements - Remuneration of the Management Board
4. Strategies, policies and practices
2-22	Statement on sustainable development strategy	Letter of the Management Board, Our strategy, Letter of the Supervisory Board
2-23	Policy commitments	Our investment process, How we apply our investment process
2-24	Embedding policy commitments	Our investment process, How we apply our investment process, Performance against our strategy - Employee engagement, Capacity development
2-25	Processes to remediate negative impacts	Our investment process - How we apply our investment process, Performance against our strategy - Independent Complaints Mechanism; ESG risk management; E&S performance gaps in our portfolio; Other key ESG activities; Serious incidents; Capacity development, Business integrity; Employee engagement, Report of the Supervisory Board - Meetings of the Supervisory Board; Committee activities; Culture, including compliance, Stakeholder engagement and materiality assessment
2-26	Mechanisms for seeking advice and raising concerns	Performance against our strategy - Employee engagement; Independent complaints mechanism
2-27	Compliance with laws and regulations	Performance against our strategy - Business integrity
2-28	Membership associations	Corporate Governance - Governance structure, External commitments, Report of the Supervisory Board - Members of the Supervisory Board
5. Stakeholder engagement
2-29	Approach to stakeholder engagement	Stakeholder engagement and materiality assessment
2-30	Collective bargaining agreements	Employee engagement