Our Commitment

We conduct business ethically, honestly, and in full compliance with the law. Our governance policies guide every decision and build trust with partners, communities, and stakeholders.

Governance Framework

Our Governance Framework ensures transparency, accountability, and independence in decision-making. The Board of Directors has ultimate oversight of strategy, risk, and performance, supported by two independent sub-committees:

• Audit & Risk Committee – Oversees financial integrity, internal controls, and risk management.
• Finance & Investment Committee – Reviews and approves major financial and investment decisions.

These committees operate under clear terms of reference. All practices comply with Ghana’s Companies Act and RDF’s constitution. The Board comprises a mix of independent and non-executive members with term limits and diversity principles applied.

Audit and Assurance

• Internal Audit: Independently appointed. Reports directly to the Board via the Audit & Risk Committee.
• External Audit: Annual audit by one of the Big Four (Deloitte, PwC, EY, or KPMG).
  → Ensures global best practices and independence.
  → Appointment reviewed annually.

Risk Management

We operate a formal Enterprise Risk Management (ERM) Framework aligned with global best practices — identifying, assessing, and mitigating risks to protect stability while enabling growth.

Code of Ethics

All team members acknowledge and regularly reaffirm our Code of Ethics, which upholds respect, integrity, professionalism, transparency, and inclusiveness. Bribery, discrimination, and breaches of confidentiality are strictly prohibited.

Conflict of Interest

Our Employee Conflict Resolution and Complaints Process ensures concerns are handled promptly, impartially, and confidentially.

Procurement Principles

All procurement follows principles of economy, efficiency, transparency, and equal opportunity in line with Ghana’s Public Procurement Act.

Investment Management Committee (IMC)

Chaired by the CEO/CFO with independent external members. Quorum: 2 management + 2 independents.

• Approves transactions up to GHS 500,000
• Monitors portfolio performance
• Escalates larger deals to Board Committee

Data Protection & Confidentiality

Full compliance with Ghana’s Data Protection Act. Strict confidentiality applies to all staff and partners.

Environmental, Social & Governance (ESG) Policy

Mandatory ESG integration in all investments — promoting climate resilience, gender equity, and ethical conduct while excluding harmful activities.

Monitoring & Evaluation

Annual review of all governance policies, Board, and committee performance.