Sustainability-related Disclosures

SFDR disclosures

INTEGRATION OF SUSTAINABILITY RISKS INTO THE INVESTMENT DECISION MAKING PROCESS

The below information on the integration of “sustainability risks” in the investment decision-making process is provided in accordance with Article 3 of the EU Sustainable Finance Disclosure Regulation (Regulation (EU) 2019/2088) (“SFDR”).

Canada Green Invest Plus S.C.S. SICAV-RAIF (the “Fund”) is identifying environmental, social and governance (ESG) related risks and opportunities is an integral part of the Fund’s due diligence process for all prospective investments of funds advised by Canada Green Advisory S.à r.l.. All prospective investments must be compatible with the Fund’s responsible investment principles and commitments as stipulated in its ESG Policy, as well as in compliance with the investment restrictions and criteria of the Fund. If during the screening or due diligence phase it transpires that a potential investment will not comply with the Fund’s ESG Policy, the investment opportunity will not be pursued.

The Fund maintains an ESG Policy which details its consideration of sustainability risks in the decision-making process, as well as the Fund’s monitoring and oversight of portfolio companies with regard to ESG risks and opportunities. The Fund’s evaluation of investment opportunities will always include the identification and assessment of relevant ESG-related risks.

In the initial assessment of a potential new project, a checklist is used to determine whether there are any obvious reasons for rejecting an investment due to ESG issues. If a prospective investment progresses to the due diligence phase, a mandatory ESG due diligence is performed. A summary of any ESG due diligence findings must be included in / attached to the Investment Memorandum for a proposed investment. A mandatory ESG risk-screening and summary assessment of ESG factors relevant to an investment are mandatory aspects of the detailed presentation made to the AIFM before an investment decision is taken. These considerations ensure the AIFM is aware of and able to properly assess any potential ESG risks of a target investment before determining whether to recommend an investment by the Fund. When making a decision as to whether to recommend a prospective investment, the AIFM will take into account, alongside other considerations, information on ESG factors presented in the Investment Proposal and/or the ESG Due Diligence report and in the presentation to the AIFM. If the AIFM concludes that the ESG-related risks associated with a target company are too high and/or cannot be appropriately mitigated, the investment opportunity will not be pursued.

As part of its monitoring and oversight of portfolio companies of the Fund, it will track selected ESG performance indicators and thereby observe the impact of its investments on social and environmental factors, including the promotion of the Sustainable Development Goals.

STATEMENT ON PRINCIPAL ADVERSE IMPACTS OF INVESTMENT DECISIONS ON SUSTAINABILITY FACTORS

Canada Green Invest Plus S.C.S. SICAV-RAIF’s REMUNERATION POLICIES AND SUSTAINABILITY RISKS

The information below regarding how the remuneration policies of the Fund are consistent with the integration of “sustainability risks” in its investment advice process is provided in accordance with Article 5 of the EU Sustainable Finance Disclosure Regulation (Regulation (EU) 2019/2088) (“SFDR”).

The Fund’s personnel and officers are subject to an annual performance review, which forms the basis for any variable remuneration that may be paid to such personnel/officers and the extent of such remuneration. Environmental, social and governance (ESG) risk management is considered as part of each relevant individual’s performance review, including the individual’s adherence to AG Capital’s ESG Policy, which details AG Capital’s consideration of sustainability risks in its decision-making process, as well as the Fund’s monitoring and oversight of portfolio companies in relation to the management and mitigation of ESG risks and the realisation of ESG-related opportunities.

Article 8 Website Disclosures

The following information relates to Canada Green Invest Plus S.C.S SICAV-RAIF (the “Fund”).

(a) Summary

The Fund promotes environmental or social characteristics, but does not have as its objective sustainable investment. It has defined a set of excluded industries that it will not invest in for environmental, social or ethical reasons.

ESG due diligence has to be performed on all prospective investments of the Fund. During the investment phase, KPIs will be monitored on company and portfolio level; KPIs will take into account adverse impacts on sustainability factors. As data availability is generally limited in the segment the Fund operates in, best efforts will be used to gather required input data from portfolio companies and estimates and third party data can be used to supplement the reported data.

The Fund has not designated an index as a reference benchmark.

(b) ‘No sustainable investment objective’

This financial product promotes environmental or social characteristics, but does not have as its objective sustainable investment.

(c) ‘Environmental or social characteristics of the financial product’

The Fund has in its Issuing Document defined a set of industries that it will not invest in for environmental, social or ethical reasons. Performance of a comprehensive ESG Due Diligence is mandatory for any new investments of the Fund. ESG KPIs of portfolio companies will be collected and tracked throughout the investment period. Contributions by individual portfolio companies towards reaching the Sustainable Development Goals (SDGs) will also be monitored.

(d) ‘Investment strategy’

The Fund has been formed for the purpose of the management of its own investments and assets, namely investments by the Fund in risk capital within the broadest meaning of article 48 of the RAIF Law in order to provide its shareholders with the benefit of the result of the management of its assets in consideration of the risk they incur in this respect. The Fund may take any measure and carry out any transaction, which it may deem useful for the fulfilment and development of its purpose to the largest extent permitted under the RAIF Law. ESG factors will be considered along the full investment cycle from screening to due diligence to portfolio monitoring and exits.

The Fund’s Issuing Document contains an exhaustive list of industries and business areas the Fund will not invest in for environmental, social or ethical reasons (“excluded industries”). Furthermore, the Fund’s Investment Advisor adheres to a comprehensive ESG Policy. The policy stipulates, amongst others, the need for an ESG Due Diligence to be conducted for every new investment of the Fund. In addition, there will be ongoing monitoring of governance practices, ESG KPI reporting by portfolio companies and on Fund level.

(e) ‘Proportion of investments’

The Fund has no specified investment split regarding E/S characteristics. However, all investments of the Fund have to undergo ESG Due Diligence and are subject to ongoing ESG KPI monitoring as environmental and social safeguards.

(f) ‘Monitoring of environmental or social characteristics’

All investments will be subject to ongoing KPI monitoring which are planned to take into account adverse impacts on sustainability factors to the extent possible / practicable.

(g) ‘Methodologies’

In order to measure social or environmental characteristics, relevant KPIs will be tracked for the Fund’s portfolio companies.

(h) ‘Data sources and processing’

Data will primarily be provided by the Fund’s portfolio companies to the extent available and measurable. Estimates and data by external services providers may be used where appropriate.

(i) ‘Due diligence’

For all prospective investments, a mandatory ESG due diligence has to be performed and any due diligence findings presented to the Investment Committee.

(j) ‘Engagement policies’

The Investment Advisor will be in close contact with investee companies and support them in progression on social and environmental matters. An ESG roadmap should be discussed upon investment in a company.

(k) where an index is designated as a reference benchmark to attain the environmental or social characteristics promoted by the financial product, ‘Designated reference benchmark’

No index has been designated as a reference benchmark.