Climate Change Data

Odyssean Investment Trust plc

Climate Impact & Sustainability Data (2017-12-21 to 2019-03-31, December 2020)

Reporting Period: 2017-12-21 to 2019-03-31

Environmental Metrics

ESG Focus Areas

  • Responsible Investing
  • Corporate Governance
  • Board Diversity

Governance Achievements

  • Board comprised entirely of independent non-executive Directors.
  • Directors reinvest their fees into the company.
  • Portfolio Manager reinvests 50% of performance fees.
  • Board acknowledges the benefits of diversity, including gender diversity.

Climate Goals & Targets

Long-term Goals:
  • Deliver attractive and differentiated long-term returns to patient shareholders.

Environmental Challenges

  • Market volatility due to global and domestic political uncertainty.
  • Decline in the quality of sell-side research for smaller quoted companies.
  • Temporary decline in cash conversion for some portfolio companies.
  • Short-term integration issues with recent US acquisition for Equiniti.
Mitigation Strategies
  • Progressive capital deployment.
  • Selective investment style and high levels of research.
  • Maintaining adequate cash balances for flexibility.
  • Constructive corporate engagement to improve portfolio company performance.
  • Measures put in place to cover for temporary absence of key personnel.

Supply Chain Management

Climate-Related Risks & Opportunities

Reporting Standards

Frameworks Used: AIC Code

Third-party Assurance: KPMG LLP

Reporting Period: December 2020

Environmental Metrics

ESG Focus Areas

  • Governance
  • Ethical investing
  • Sustainable investing
  • ESG due diligence
  • ESG engagement

Governance Achievements

  • Formalizing and evolving ethical, sustainable, and engaged investment approach
  • Integrating E&S reviews into due diligence for new and existing holdings
  • Significant broader ESG engagement scope - working with a niche ESG data provider

Climate Goals & Targets

Environmental Challenges

  • Lack of resource and understanding by smaller companies of ESG disclosure and rating requirements
  • Lack of disclosure by companies - often leads to “empty box” and zero score
  • Larger rating agencies focused on providing data for larger quoted companies
Mitigation Strategies
  • Working with a new provider of proprietary ESG data, focused on smaller companies
  • Communicate with companies the gaps identified in due diligence and relative performance (vs peers and best in class)
  • Encourage improved and appropriate disclosure progressively over the long term

Supply Chain Management

Climate-Related Risks & Opportunities