The subjects being most relevant to a target company in the area of ESG will be investigated by Halder in its due diligence on such target as part of the acquisition process and will be recognized in its investment decision. Identified ESG issues do not necessarily prevent Halder from investing in a company but will be included in Halder's list of points of attention requiring corrective action and will be part of the valuation and risk assessment of a potential target.
In addition, Halder applies principles of responsible investment to its portfolio companies. Halder sensitizes portfolio company management for ESG issues being relevant for the individual portfolio company and requests portfolio companies to continuously improve their performance and/or situation with regard to such issues.
The improvements achieved are being measured by key performance indicators (KPI) and management of the portfolio companies reports the development of the KPIs periodically to Halder. Halder in turn reports the portfolio companies progress in the area of ESG both to Halder's investors and the UN Secretariat.