Sustainability Policy

Objectives

ALTRAFIN seeks to ensure that the companies in which client assets are invested respect relevant stakeholders, society, and the environment, while prioritizing return objectives and the protection of client wealth.

Introduction

As a Swiss asset manager, ALTRAFIN is not subject to the EU’s sustainability-related disclosure requirements for financial institutions. Nevertheless, ALTRAFIN adopts transparency in its strategies for managing sustainability risks and acknowledging adverse sustainability impacts at the corporate level. The company does not promote environmental or social features in its mandates, operates without a dedicated ESG strategy, and does not consider EU criteria for environmentally sustainable activities as mandatory.

Definitions

• Sustainability risks:
  refer to environmental, social, or governance events that may materially affect investment values and potentially impact mandate performance and reputation.
• Sustainability factors:
  include the environment, social and employee matters, respect for human rights, and anti-corruption efforts.
• ESG (Environmental, Social, Governance) factors:
  encompass climate protection, resource consumption, emissions; aspects related to employees, human rights, communities, product responsibility; and corporate governance areas such as transparency, compensation, and anti-corruption.

Strategy on Sustainability Risks

ALTRAFIN does not factor ESG criteria into its investment process but excludes securities that fail to meet defined exclusion criteria. ALTRAFIN always acts in the interests of its clients, though sustainability risks may impact investment performance regardless of the controls in place.

Transparency of Adverse Sustainability Impacts

Currently, ALTRAFIN does not systematically consider the adverse impacts of investment decisions on sustainability factors due to the limited availability of relevant data. In accordance with upcoming regulatory deadlines, the firm will disclose whether, and how, it addresses these principal adverse impacts. ALTRAFIN does not exercise voting rights at shareholder meetings, given its management of diverse, globally oriented portfolios; fulfilling this function is not feasible with reasonable effort at present.

Review and update

ALTRAFIN’s sustainability policy is reviewed and updated regularly to remain compliant with evolving regulatory standards.