TRANSPARENCY OF SUSTAINABILITY RISK POLICIES (Article 3, SFDR)

Blue Horizon Spectra’ approach to environmental, social and governance (“ESG”) risks is rooted in the firm’s Operating Principles, investment philosophy, and the trust placed in it by its partners. Blue Horizon Spectra’ Operating Principles provides a framework for the shared values and responsible business practices that employees are expected to follow. Blue Horizon Spectra believes that engaging with a well-defined set of investment criteria, which includes ESG considerations, mitigates risk, and helps to build long-term value for its stakeholders across its investment strategies. Finally, Blue Horizon Spectra is committed to being responsible stewards of the capital entrusted to it by investors and will endeavor to support shared ESG objectives.
Blue Horizon Spectra seeks to evaluate material ESG risks and opportunities, including sustainability risks, in the investment decision making process in accordance with its ESG Policy and the process set out in its ESG Handbook.

TRANSPARENCY OF ADVERSE SUSTAINABILITY IMPACTS AT ENTITY LEVEL (Article 4, SFDR)

Blue Horizon Spectra does not consider adverse impacts of investment decisions on sustainability factors as specifically set out in (EU) 2019/2088 (SFDR). Blue Horizon Spectra has chosen not to do so for the present time as it considers that its existing ESG approach is appropriate, proportional and tailored to the investment strategy of its clients.