Sustainable Finance Disclosure Regulation

Last updated December 16, 2021

Promotion of Environmental and Social Characteristics

With the information available to date, the Board considers that the Company promotes environmental or social characteristics in accordance with Article 8 of the SFDR. The Company is committed to creating an informed ESG strategy based on the outputs of its materiality assessment. As part of this, ESG objectives will be tracked through the creation of ESG key performance indicators.

Principal adverse sustainability impacts statement

In relation to the transparency of adverse impacts at entity level under the SFDR, the Board is committed to upholding best reporting practices on sustainability and promoting transparency on the Company’s sustainability performance.

The Board appreciates the importance of considering adverse impacts of investment decisions on sustainability factors, but at this time is also mindful that there is currently insufficient detail available on what the sustainability indicators entail, and that the industry is still settling on their interpretation.

While it is not possible for the Directors to consider the adverse impacts of investment decisions on sustainability factors at this time, it is expected that the Company will report against the sustainability indicators from 2022 onwards. In the meantime, ESG considerations are and will continue to be integrated into the Company’s investment process and the Company will continue to disclose its approach to sustainability in its Annual and Interim Financial Reports, available on the Company’s website: bluefieldsif.com.

The Company’s Pre-investment Disclosure Document can be read here.