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Disclosures Pursuant to the Sustainable Finance Disclosure Regulation (EU)

TACT INVEST OÜ ("TACT INVEST", "we", "us", "our") is committed to pioneering the future of climate technology by investing in innovative startups that align with our mission to significantly reduce greenhouse gas emissions.

CLASSIFICATION OF TACT INVEST FUNDS
In line with European regulation SFDR 2019/2088 ("Disclosure") and 2020/852 ("Taxonomy"), TACT INVEST maintains transparency regarding the sustainability of our financial products. Our investment vehicles are categorized under SFDR Article 8, supporting environmental and decarbonization characteristics with a keen focus on the climate tech and hard tech sectors. TACT INVEST's dedication to these domains is reflected in our rigorous investment processes and the measurable impact of our portfolio companies.

 

INVESTMENT STRATEGY AND ESG INTEGRATION
We integrate ESG considerations into our investment analysis and decision-making processes. This approach is vital in managing potential sustainability risks which could negatively impact the investment value. We employ a systematic assessment of the greenhouse gas emissions reduction potential, social governance, and management practices of our prospective investments, in accordance with Estonian and EU regulations, and the global standards set by IFRS.

ACTIVE ESG ENGAGEMENT
TACT INVEST actively engages with portfolio companies to endorse ESG practices. This includes, but is not limited to, the implementation of an ESG Clause in all our term sheets, advocating for responsible environmental footprints, social policies, and governance practices. We strive to align our investment strategy with the Paris Agreement's goal of Net Zero GHG emissions by 2050.

ADHERENCE TO INTERNATIONAL STANDARDS
TACT INVEST aligns its operations with the United Nations Principles of Responsible Investing (PRI) and supports various UN Sustainable Development Goals that resonate with our focus areas, such as affordable and clean energy (SDG 7), industry innovation (SDG 9), and climate action (SDG 13).

APPROACH TO SUSTAINABILITY RISKS
Sustainability risks are integrated into our due diligence processes. We conduct extensive evaluations to identify ESG-related economic risks and take reasonable steps to mitigate them. Our policies are reviewed regularly to ensure they are in step with the latest regulatory and market best practices.

PRINCIPAL ADVERSE IMPACT STATEMENT
TACT INVEST opts for a considered approach to the PAI regime, acknowledging the early-stage nature of our investments where comprehensive data collection may be challenging. We focus on understanding the potential negative externalities and aim to meet all PAI requirements for direct investments through our comprehensive due diligence, guided by the principles of the EU SFDR regulation.

NET ZERO CIRCLE INITIATIVE
We have initiated the "Net Zero Circle", a collective of visionary investors with a shared zeal for climate action, demonstrating our proactive commitment to creating a sustainable future through strategic investments.

REMUNERATION POLICY IN RELATION TO SUSTAINABILITY RISKS
Our remuneration policies reflect our commitment to sustainability, incorporating ESG achievements into the evaluation and compensation of our staff, ensuring that our team is incentivized to align with our sustainability objectives.

TACT INVEST  is steadfast in its commitment to responsible investing, with our strategies, decisions, and practices deeply rooted in the pursuit of sustainability and compliance with Estonian and EU laws. We believe that through our focused approach, we can contribute significantly to the transition towards a more sustainable future.

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