Sustainable Financial Disclosure
As an alternative investment fund manager, CataCap is subject to the Sustainable Finance Disclosure Regulation (Regulation (EU) 2019/2088) (“SFDR”).
On this basis, CataCap makes the following disclosures in accordance with SFDR Articles 3(1), 4(1)(b) and 5(1).
Sustainability Risk Policy
ESG risks are an integrated part of CataCap’s investment decision. As part of the initial deal screening process, CataCap conducts an initial assessment of ESG risks and opportunities which entails evaluating a target company’s ESG efforts and performance vis-à-vis material issues. Proportionate to the company’s and industry’s ESG exposure, the findings in the initial ESG assessment guide the ESG due diligence efforts that CataCap conducts prior to the investment decision. The ESG due diligence results are subject to the Investment Committee assessment in the final investment evaluation.
Principal Adverse sustainability impacts statement
When making investment decisions, CataCap takes material sustainability impacts and ESG risks and opportunities into consideration. However, CataCap does not consider all adverse impacts of investment decisions on sustainability factors in accordance with SFDR Article 4, as the requirements on content and methodology etc. are not yet finalized and disclosed. CataCap is monitoring the development and will re-assess this position on a continuous basis as more data becomes available.
CataCap has adopted a remuneration policy. CataCap’s remuneration policy is consistent with the integration of sustainability risks in our investment process, i.e. the risk of environmental, social or governance events or conditions which, if they occur, could cause a material negative impact. The overall purpose of the remuneration policy is to ensure credible, reasonable, and fair remuneration, and that the ratio of fixed and variable remuneration is adequate, proportional and balanced. Variable remuneration is based on an overall assessment of performance criteria, and handling of ESG issues, risks and opportunities is part of the overall assessment.