Bearing in mind that our RI guidelines have not yet been put into practice, the information gathering process has the following objectives:
* Understand the level of ESG engagement by the target company
* Identify key ESG risks and value creation opportunities
* Support the prioritization of ESG issues
* Help establish a preliminary set of ESG targets in the business plan and action plan developed with the target company
The material presented to the Investment Committee (IC) covers the target’s investment thesis and specifically addresses ESG in each of the four pillars of our strategy. The objective of this approach is to quickly identify issues relating to ESG either as risks or value creation opportunities and to manage them going forward. It also presents a preliminary template of KPIs to be tracked in the post-investment period.