Sustainability-Related Disclosure (ESG)

In order to meet the legal requirements of Article 3 Paragraph 2 of Regulation (EU) 2019/2088 on sustainability-related disclosure requirements in the financial services sector ("Disclosure Regulation"), IMP AG (hereinafter "company") must provide information on its strategies for including sustainability risks in asset management activities ("Strategies for incorporating sustainability risks as an asset manager").

The required information on strategies for the inclusion of sustainability risks as an asset manager relates primarily to the portfolio management of financial products within the meaning of the Disclosure Ordinance. The company has made the fundamentally strategic decision to consider financial products that are not based on the EU criteria for ecologically sustainable economic activities. This means that sustainability risks are not systematically included in the investment decision-making process for the portfolio management. Their valuation does not show any relevant effects on the return because, due to the specific investment policy and the associated investment restrictions as well as the performance achieved in the past, a relevant effect on the overall portfolio cannot be assumed.

Furthermore, the remuneration policy of the company does not set any negative incentives to disregard sustainability risks. It should be noted, however, that past performance is not indicative of future performance. No single sustainability risk is expected to have a material adverse financial impact on the portfolio return. Adverse impacts of investment decisions on sustainability factors are not systematically considered because the data base is complex and based on environmental, social, or governance data that is difficult to obtain, implement, estimated, outdated or otherwise inaccurate.