Mentha makes the following disclosures in accordance with Sustainable Risk Finance Disclosure Regulation.

Sustainability risk policies

A sustainability risk means “an environmental, social or governance event or condition that, if it occurs, could cause an actual or potential material negative impact on the value of the investment”. For Mentha, sustainability risks are risks which, if they were to crystallise, would cause a material negative impact on the value of the portfolios of its funds under management.

Before any investment decisions are made on behalf of a Fund, Mentha performs general confirmatory due diligence which covers financial, legal, fiscal and environmental issues, and is performed by external advisors when necessary. Mentha views ESG as a standard topic in the pre-investment due diligence process

The investment committee of Mentha aims to assess the identified risks alongside other relevant factors set out in an investment proposal. Following its assessment, the investment committee of Mentha makes investment decisions having regard to the investment policy and objectives.

Remuneration policy

Mentha pays staff a combination of fixed remuneration (salary and benefits) and variable remuneration (including bonus). Variable remuneration for relevant staff takes into account compliance with all policies and procedures, including those relating to the impact of sustainability risks on the investment decision making process.

Principal Adverse Impact reporting

In accordance with Disclosure Regulation, Mentha states that it currently does not consider adverse impacts of investment decisions on sustainability factors as set forth in the Disclosure Regulation and therefore does not make the disclosures as described in the Disclosure Regulation. Given the small size of the organisation of Mentha, such disclosure as set forth in the Disclosure Regulation and the administrative burden in connection therewith would not be proportional.