SUSTAINABLE INVESTMENT EVALUATION FRAMEWORK
Kobus Partners has internally developed a sustainable investment evaluation framework. Said framework constitutes one of the fundamental pillars for the strategy and investment policy of all the vehicles managed by Kobus Partners, and its procedures and standards are followed during the analysis, investment selection and decision-making phases
Integration of sustainability risks into investment decisions
The sustainable investment evaluation framework is designed according to the guidelines and criteria defined by the European Union Taxonomy. The Taxonomy is the European Union's strategy for sustainable finance, created in the context of the Paris Agreement on Climate Change and the United Nations Sustainable Development Agenda.
Sustainability analysis begins in the pre-investment phase, in parallel to both the financial and operational analysis. For each asset under analysis, its alignment with the objectives of the Taxonomy is analyzed by evaluating compliance with the metrics defined by each of the objectives, with compliance being a necessary condition for the asset to be eligible for investment.
In order to conduct an analysis as exhaustive as possible, the aforementioned framework presents a differentiated analysis process for each type of asset likely to be invested by Kobus Partners' vehicles.
In order to perform a complete analysis, alignment and metrics compliance monitoring continues during the investment stage, thus covering the entire life cycle of the investment.
Kobus Partners is a signatory to the Principles for Responsible Investment.
Kobus Partners is a signatory of the Task Force on Climate-Related Financial Disclosures.
Information available for Investors
Following the guidelines on transparency in the promotion of environmental, social, and sustainable investment characteristics, the periodic reports sent to the fund's participants will include a description of the sustainable investment evaluation framework, as well as the results of the evaluation carried out for the Investee Entities.
In this regard, the information provided shall include (but is not limited to) the following:
- The overall impact of the Fund in relation to sustainability through the fulfillment of qualitative indicators defined by the Taxonomy.
- The overall impact of the Fund in relation to sustainability by measuring relevant quantitative indicators.
The following indicators will be included, but are not limited to, showing both the historical aggregate and the expected projections for each of the vehicles managed by Kobus Partners.
Decrease in tons of CO2eq
Renewable energy produced
Decrease in tons of SO2 & NOX
Equivalent number of trees prevented from being cut down