ESG is deeply integrated in TAU’s investment process. During the initial screening stage and pipeline development, the impact team assigns an ESG risk rating around the scale, sensitivity, and magnitude of potential risks. All significant ESG issues of concern will be discussed at the TAU investment committee, and the committee will sign off that a strategy is in place to address them. ESG due diligence is conducted on potential targets as part of the main due diligence process, during which the impact team will provide a baseline assessment of each potential investee site. TAU will develop an implementation plan as part of the overall Value Enhancement Plan which is, in turn, part of the investment agreement. TAU will incorporate provisions and investment conditions into term sheets and investment agreements, which will include general expectations, as well as deal-specific commitments. TAU will provide the potential investee with a draft format for the annual ESG and Impact Report to be submitted to TAU annually, and the KPIs to be reported quarterly. Execution of the suite of ESG interventions agreed upon for each site will be implemented by the company’s staff, TAU’s team, partnerships and collaborations with experts and consultants as necessary.