Statements made in accordance to applicable provisions under Articles 3, 4 and 5 of the Regulation (EU) 2019/2088 of the European Parliament and of the Council of 27 November 2019 on sustainability‐related disclosures in the financial services sector (Disclosure Regulation or SFDR).  

 

Integration of sustainability risks in investment decision‐making processes

Sustainability risks means an environmental, social or governance (ESG) event or condition that, if it occurs, could cause actual or potential material negative impact on the value of the investment

 

In line with the SFDR which entered into force on 10.03.2021, V Plus Plus Limited considers where appropriate sustainability risks when selecting investments. Sustainability Risks can either represent a risk on their own or have an impact on other risks and may contribute significantly to such risks, such as (but not limited to) market risks, operational risks, liquidity risks or counterparty risks. Sustainability risks are linked but not limited to climate-related events resulting from climate change (physical risks) or to the society’s response to climate change (transition risks), which may result in unanticipated losses that could affect the relevant investments. Social events (e.g. inequality, inclusiveness, labor relations, investment in human capital, accident prevention, changing customer behavior, etc.) or governance shortcomings (e.g. recurrent significant breach of international agreements, bribery issues, products quality and safety, selling practices, etc.) may also translate into Sustainability Risks.

 

V Plus Plus Limited does so, through the application of sector policies that exclude certain activities, and thus takes sustainability risks into account via the regular risk-return assessment of each covered investment.

No consideration of sustainability adverse impact

Principal adverse impacts on sustainability factors refer to adverse impacts of investment decisions on sustainability factors that mean environmental, social and employee matters, respect for human rights, anti-corruption and anti-bribery matters

In accordance with the discretion granted pursuant to the SFDR, the V Plus Plus Limited does not consider the adverse impacts of investment decision on sustainability factors in respect of the Fund(s) under management as the Manager does not regard sustainability factors to be material to the investment strategy of the Fund(s). In the event that sustainability factors do, in the future, become material, the Manager may consider the principal adverse impacts of its investment decisions on sustainability factors.

 

Remuneration policy and the integration of sustainability risks

V Plus Plus Limited does not encourage or reward an excessive assumption of risks according to its remuneration policy. The said policy is consistent with the integration of sustainability risks.