INTEGRATION
OF EGS CRITERIA

Environmental

CO2 emissions and impact on climate change; circular economy and use of renewable energy; attention to water resources; biodiversity and food security.

Social

Health and safety; respect for human rights and workers' rights; focus on corporate security; diversity and inclusion; privacy and personal data protection; GDPR compliance.

Governance

Good governance and business ethics; internal control system regulations; career paths and incentive schemes for staff; anti-corruption and anti-money laundering policies.

ESG principles are applied throughout the various stages of the investment and management/monitoring process.

01. PRELIMINARY ASSESSMENT

In the process of selecting and evaluating investment opportunities, the exclusion principle will be carefully applied, allowing us to identify a set of sectors whose characteristics are considered controversial from an ethical point of view or according to ESG principles and in which, consequently, the Company excludes the possibility of investing.

02. EXECUTION OF THE INVESTMENT

When defining the contractual terms for an investment, the Company undertakes to encourage the adoption of policies, management systems or other initiatives relating to the mitigation of relevant ESG risks that emerged during the due diligence phase.

03. MANAGEMENT AND MONITORING

During the management phase, the Company will assess the socio-economic impact of individual investments made, comparing the ex-ante situation with the ex-post situation. These analyses will form an integral part of specific reports on performance achieved in the area of responsible finance.