Sustainability Related Disclosures


All funds under management in Den Sociale Kapitalfond have social sustainability as an integrated objective in investment policies. They are thus classified as financial products under Article 9 of the EU’s Sustainable Finance Disclosure Regulation (SFDR). In general, funds under the SFDR can be classified in the following ways:
- Article 6 funds: Do not have any public sustainability or ESG strategy or elements.
- Article 8 funds: Have – among other characteristics – the promotion of environmental or social characteristics as part of their strategy (‘light green’ funds).
- Article 9 funds: Have investment in economic activities that contribute to environmental and/or social solutions as their objectives (‘dark green’ funds).
The funds of Den Sociale Kapitalfond are financially focused and targeted at investments in economic activities that contribute to overall environmental and social objectives. Therefore, they are considered Article 9 funds (‘dark green’) and report accordingly.
Principle Adverse Impact indicators
The funds under management in Den Sociale Kapitalfond do not report externally on significant negative impact indicators (PAIs). However, an evaluation of PAI indicators is part of the funds’ pre-contractual due diligence process for new investments to ensure compliance with the principle of “do no significant harm” (avoidance of material harm to environmental or social sustainability objectives). PAI indicators for investments are assessed annually to ensure continued adherence to the principle of “do no significant harm”.