Indicator Type of indicator Dependent on Gateway to Disclosure Subsection PRI Principle INF 11.1 PLUS INF 11 N/A PUBLIC Monitoring 1,2 Describe up to two processes that you put in place during the reporting year to support meeting your ESG targets. Processes to support meeting ESG targets Implementation of the SFRD / EU Taxonomy Implementation has been applied to asset monitoring and investment screening activities: Asset monitoring. Although the EU reporting obligations set out in the Sustainable Financial Related Disclosures (“SFRD”) Directive in its technical annex, the EU Taxonomy, commence from 1 January 2022, AGI has already started to implement them. The methodologies used to discern the technical criteria for: (i) climate change mitigation objectives, (ii) adaptation objectives and (iii) ‘do no significant harm’, have been assessed both at the fund level and the asset level. For example, electricity (A) Process 1 generation through wind farms and solar photovoltaic projects is expected to provide 100g CO2e/kWh emission avoidance. By aggregating the CO2e/kWh emission avoidances of the fund’s assets, the fund’s contribution to the EU Taxonomy is determined and in line with the achievement of EU green targets, this 100g CO2e/kWh per asset threshold might be further reduced every 5 years. Consequently, the funds have an incentive to improve both an assets’ financial and non-financial performance over time. Ultimately the aim is to maintain or increase the Funds’ contribution to the EU Taxonomy as well as contribute to the overall achievement of the six sustainability principles of the SFRD i.e. (response continued in row below) 145
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