Microfinance Investment Vehicles Disclosure Guidelines
September, 2010
The purpose of the MIV Disclosure Guidelines is to establish clear guidelines for MIVs reporting to investors. The recommended disclosures include key information on MIVs’ profiles, including legal information and investment strategy, as well as selected indicators to assess financial performance and environmental, social and governance (ESG) policies.
Disclosure and standardization of MIV performance data will provide investors with a greater level of confidence in the integrity, comparability, and completeness of MIV reporting. By improving transparency on MIV financial performance and ESG disclosures, the Guidelines will help define and benchmark the performance of microfinance investments.
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