Sustainable Financial Disclosure

As an alternative investment fund manager, CataCap is subject to the Sustainable Finance Disclosure Regulation (Regulation (EU) 2019/2088) (“SFDR”).

On this basis, CataCap makes the following disclosures in accordance with SFDR Articles 3(1), 4(1)(b) and 5(1).

Sustainability Risk Policy

ESG risks are an integrated part of CataCap’s investment decision. As part of the initial deal screening process, CataCap conducts an initial assessment of ESG risks and opportunities which entails evaluating a target company’s ESG efforts and performance vis-à-vis material issues. Proportionate to the company’s and industry’s ESG exposure, the findings in the initial ESG assessment guide the ESG due diligence efforts that CataCap conducts prior to the investment decision. The ESG due diligence results are subject to the Investment Committee assessment in the final investment evaluation.

No consideration of adverse impacts of investment decisions on sustainability factors

CCM does not consider all adverse impacts of investment decisions on sustainability factors on an entity level in accordance with SFDR Article 4. When making investment decisions, CCM considers ESG risks and opportunities that are material in relation to the specific target company. CCM recognises the importance of principal adverse impacts (“PAI”) of the investments, and CCM assesses and manages sustainability factors from both a risk mitigation and a value creation perspective.

The AIFs managed and/or advised by CCM invest in small and medium-sized companies located in Denmark and adjacent markets. With respect to this investment strategy, CCM is not in a position to collect the data required under the SFDR in a sufficient manner and quality to report systematically, consistently and at a reasonable cost. CCM will re-assess this position no later than at the final closing of the next flagship fund, CataCap IV, taking into account the quality, reliability and availability of data that CCM is able to obtain to provide a sufficient adverse impact assessment. Further, this statement and the Responsible Investment Policy is reviewed at least on an annual basis.