Sustainability-related disclosures (14.08.2025)
On 10 March 2021, the Sustainable Finance Disclosure Regulation (Regulation (EU) 2019/2088; the “SFDR”) came into force in the Netherlands. This European Regulation requires certain financial market participants (such as managers of alternative investment funds) to publish sustainability-related information on their website and in pre-contractual disclosures.
The SFDR lays down harmonised rules for financial market participants (such as managers for alternative investment funds) on transparency with regard to the integration of sustainability risks and the consideration of adverse sustainability impacts in their processes. In addition, financial market participants are required to provide sustainability-related information with regard to the funds that they manage.
In the following you can read more about the manner in which Sparking Capital Fund Management B.V. (the “Manager”) takes sustainability-related aspects into account when making investments.
Transparency regarding sustainability risk policies
The Manager does not integrate sustainability risks in its investment decisionmaking process. The Manager has chosen to do so because the administrative burden would currently have a disproportional impact on the Manager’s organisation to adequately integrate sustainability risks into the investment decision-making process.
No adverse sustainability impacts at the level of Sparking Capital Fund II Coöperatief U.A.
Sustainability risks can have a negative effect on investments. In addition, investments can also have a negative effect on sustainability factors. Sustainability factors are factors that relate to environmental, social and employee matters, respect for human rights, anti-corruption and anti-bribery matters. For example, investments can (indirectly) contribute to climate change, waste production or income inequality. The Manager does not yet consider such principal adverse impacts of investment decisions on sustainability factors with respect to Sparking Capital Fund II Coöperatief U.A. It has chosen to do so because the administrative burden would currently have a disproportional impact on the Manager’s organisation to adequately analyse these principal adverse impacts and integrate them into the investment decision-making process.
The Manager periodically reconsiders its decision not to take principal adverse impacts of investment decisions on sustainability factors with respect to Sparking Capital Fund II Coöperatief U.A. It may decide in the future to take into account principal adverse impacts of investment decisions on sustainability factors.
Transparency of remuneration in relation to the integration of sustainability risks
The remuneration of the Manager does not take into account sustainability risks.