ESG

We hold ourselves accountable for:

• The environmental impact of our operations and investments,
• Our interactions with communities, employees, and stakeholders, and
• The governance standards by which we manage our business.

By embedding ESG principles into our corporate culture, we aim to mitigate sustainability risks, align with international best practice, and generate enduring value.

Cresvia Capital has established a robust ESG governance framework:

• Board of Managers – defines, approves, and oversees the ESG strategy, ensuring compliance with evolving legal, business, and operational requirements.
• ESG Sustainability Committee – advises on ESG integration, reviews sustainable products, oversees ESG due diligence and reporting, and ensures cooperation with internal control functions (compliance, risk management, internal audit).

This dual-level approach ensures that ESG principles are embedded both at the strategic and operational levels of the Company.

Environmental Responsibility

We strive to minimize our environmental footprint by promoting energy efficiency, responsible resource use, and sustainable building standards. We support the transition to a low-carbon economy and encourage responsible practices across our investments.

Social Responsibility

We are committed to diversity, inclusion, and fair working conditions. We support employee well-being, uphold human rights, and maintain a zero-tolerance approach to discrimination, harassment, and forced labor.

Governance & Integrity

We maintain the highest standards of corporate governance and transparency. This includes robust oversight, accountability, effective management of conflicts of interest, and a strict zero-tolerance policy towards corruption, bribery, and unethical practices.

Cresvia Capital integrates sustainability risks into its overall risk management framework, in line with the EU Sustainable Finance Disclosure Regulation (SFDR) and CSSF requirements.

Sustainability Risks

Sustainability risks are defined as environmental, social, or governance (ESG) events or conditions that could materially impact the value of an investment. These include:

• Environmental risks such as climate change, resource scarcity, and biodiversity loss,
• Social risks such as human rights violations, labor issues, or community impacts, and
• Governance risks such as corruption, weak shareholder rights, or lack of transparency.

Sustainability risks are assessed alongside other material risks, including market, credit, liquidity, counterparty, operational, business, regulatory, and ICT risks. They are embedded in the investment due diligence and monitoring process across all asset classes managed by Cresvia Capital, including real estate, private equity, debt and carbon credits.

Risk assessments are reviewed regularly by the Risk Manager and presented quarterly to the Board of Managers. Liquidity stress tests are performed at least annually under normal and exceptional conditions, in line with CSSF and ESMA guidance.

Cresvia Capital does not currently consider principal adverse impacts (PAIs) of investment decisions on sustainability factors at the entity level, in the meaning of Article 4 SFDR. The reasons are the absence of (i) sufficient data and information and (ii) sufficient quality of such data and information to provide a meaningful and consistent assessment of PAIs across all managed assets.

However, certain funds under management may choose to consider PAIs as part of their sustainability strategy. Where this is the case, the approach is outlined in the respective fund’s Article 10 website disclosure (published under the ESG Funds section) and in the fund documentation provided to investors.

In line with Article 5 SFDR, Cresvia Capital’s remuneration policy is consistent with the integration of sustainability risks. Incentives are aligned with responsible long-term performance. Information on this policy is available to investors upon request.

Transparency is a cornerstone of our governance framework: we are committed to providing unbiased, clear, and timely information about our ESG strategy, initiatives, progress, and objectives.

Sustainability is a process of continuous improvement. We regularly review our ESG framework to reflect:

• evolving EU regulation (e.g., SFDR, EU Taxonomy, CSRD),
• investor expectations, and
• global standards such as the UN Global Compact and PRI.

Cresvia Capital is a proud signatory to the United Nations Global Compact, the world’s largest corporate sustainability initiative. As a participant, we are committed to aligning our strategies and operations with the Compact’s ten principles covering human rights, labour, environment, and anti-corruption, and to reporting transparently on our progress.

This ensures that Cresvia Capital remains a trusted partner for investors seeking both financial performance and positive impact.