Microfinance Investment Vehicles Disclosure Guidelines establishes 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.
About half of this capital is managed by specialized intermediaries called microfinance investment vehicles (MIVs). There are over 90 MIVs in operation, including regulated funds, structured finance vehicles, and private equity funds.
Microfinance institutions (MFIs) are financial institutions that specialize in microfinance. MFIs aim to reach low-income households with an increasing variety of financial ser- vices, including but not limited to financing for their microenterprises.