Under Polaris ESG policy and procedures, the Investment Committee is required to consider ESG issues relevant to an investment and implement the relevant actions e.g. risk mitigation measures to be included as part of documented action plans. The findings of the ESG assessment, as contained in the ESG Checklist, are included in the documentation submitted to the Investment Committee.
ESG issues considered by the Investment Committee follow those established in our ESG policy and procedures. These include environmental issues (e.g. air and water pollution, waste management etc.), social issues (e.g. avoidance of human rights abuses, prevention of labour discrimination etc.) and governance (e.g. anti-bribery and corruption, anti-competitive practices etc.)