Climate Change Data

Environmental Metrics

ESG Focus Areas

• Environmental
• Social
• Governance

Environmental Achievements

• Consistently maintained an ESG risk score below 25 throughout the reporting period, with an average score of 17.3 and a final score of 17.1 as of December 31, 2022.

Social Achievements

• Favors companies with low exposure to material ESG risks or those actively managing and reducing such risks. Focuses on fair working conditions, adequate pay, health and safety, corruption prevention, fraud prevention, and product quality control.

Governance Achievements

• Employs Sustainalytics ESG risk assessment, considering governance, material ESG risks, company countermeasures, and idiosyncratic risks. Engages with investee companies to improve corporate governance and utilizes voting rights at general meetings.

Climate Goals & Targets

Environmental Challenges

• Managing ESG risks across a diverse portfolio of investments in various sectors with varying levels of environmental and social impact.

Mitigation Strategies

• Utilizes Sustainalytics ESG risk scores to assess and manage risks. Employs comprehensive exclusions for investments in controversial sectors (armaments, tobacco, pornography, staple food speculation, coal). Engages with investee companies to improve ESG performance.

Supply Chain Management

Responsible Procurement

• Comprehensive exclusions for companies involved in controversial activities

Climate-Related Risks & Opportunities

Reporting Standards

Frameworks Used: UN Global Compact

Environmental Metrics

ESG Focus Areas

• Environment
• Social
• Governance

Environmental Achievements

• Reduced Scope 1 CO2 emissions from 73.0 t to 29.0 t in 2023 due to lower gas consumption in Zurich and reduced vehicle use.
• Reduced Scope 2 CO2 emissions from 32.0 t to 18.2 t in 2023 due to the electricity provider’s lower CO2 emissions in electricity production.
• 100% renewable electricity in Switzerland and Luxembourg locations; 40.7% in German location.

Social Achievements

• Emphasis on employee development and responsible resource use.
• Promotion of electric and hybrid company cars.
• Minimized commuting and business travel through IT tools and work-from-home options.

Governance Achievements

• All equity funds classified under Article 8 of the SFDR.
• Active engagement with portfolio companies, including regular meetings and dialogue on ESG issues.
• Implementation of Principal Adverse Impact (PAI) indicators and reporting.

Climate Goals & Targets

Environmental Challenges

• Limited resources for ESG reporting among smaller issuers in emerging markets.
• Difficulty in obtaining accurate ESG ratings for some companies, particularly small and mid-cap companies.
• High CO2 emissions from fund investments (over 99% of the footprint).

Mitigation Strategies

• Close dialogue with companies to assess business models and management fairly.
• Individual, impact-based assessment process for companies without Sustainalytics ESG risk ratings.
• Active engagement with companies to improve ESG profiles and reduce risks.
• Ongoing monitoring of ESG risk ratings and adjustments to portfolio positions as needed.

Supply Chain Management

Climate-Related Risks & Opportunities

Reporting Standards

Frameworks Used: SFDR, UN Principles for Responsible Investment (PRI), UN Global Compact

Certifications: FNG Label

UN Sustainable Development Goals

• UN's 17 Sustainable Development Goals (SDGs) - for CASE Invest Sustainable Future ETF

CASE Invest Sustainable Future ETF invests in companies that contribute significantly to achieving at least one SDG without significantly impacting others.

Awards & Recognition

• FNG Label (two stars for multiple funds)

Environmental Metrics

ESG Focus Areas

• climate change mitigation
• slowing of climate change
• protection of human rights
• protection of labour rights
• protection of health
• mitigation of gun violence
• mitigation of corruption
• avoidance of unethical business practices
• promotion of good corporate governance
• mitigation of child labour and forced labour

Climate Goals & Targets

Supply Chain Management

Climate-Related Risks & Opportunities

Reporting Standards

Frameworks Used: UN Global Compact, OECD Guidelines for Multinational Enterprises