Baltic Horizon Fondi SFDR teabe avalikustamine

Summary

Baltic Horizon Fund (“Fund”), classified as an Article 8 (light green) fund under the Sustainable Finance Disclosure Regulation (“SFDR”), provides pre-contractual and website disclosures in accordance with Articles 8 and 10 of the SFDR, and integrates the Annex IV SFDR periodic disclosure into its AIFMD annual financial report.

The Fund promotes environmental and social characteristics such as energy efficiency, environmental certification of properties and the use of green leases. These characteristics are promoted through property selection, management practices and tenant cooperation.

No sustainable investment objective

This financial product promotes environmental or social characteristics but does not have as its objective sustainable investment.

Environmental or social characteristics of the financial product

This financial product promotes environmental and social characteristics such as GHG emission reduction and environmental certification. When investing in new assets, the Fund will focus on locations that allow access to services by walking, cycling and public transport.

In connection to promoting the environmental characteristics the Fund has the following targets:

• Operational in-use net zero carbon by 2030;
• 100% fossil-free electricity by 2030 across all real estate assets in the portfolio;
• 100 % certified (BREEAM in use or similar standard) assets by 2030;
• 100% green lease clauses signed by the tenants to ensure tenant collaboration on the best effort basis on sustainability matters.

Monitoring and methodologies

Each characteristic is monitored using relevant indicators such as the share of fossil-free electricity, certification coverage, tenant participation in green leases and the Fund’s operational greenhouse-gas emissions.

Promoted characteristics are considered during investment due diligence and ongoing asset management. ESG data are collected with the assistance of property managers and tenants. Since October 2025, monitoring covers Scope 1–2 emissions only, as Scope 3 data are not material or reliably available for the Fund’s operations.

The Fund seeks to ensure that investments do not significantly harm other environmental or social objectives and that the companies and assets in which it invests follow good governance practices.

Data sources and processing

The Fund collects information on the sustainability indicators with the assistance of asset managers, property managers and in cooperation with the tenants. Taxonomy alignment is assessed in investment decision-making.

Data is verified internally and periodically reviewed for consistency.

Limitations to methodologies and data

There may be limitations to data and methodologies due to developing ESG regulations and reporting requirements that are common to the industry. In cases, the complete data may not be available due to renovations or metering deficits among other reasons. The limitations to methodologies and data do not affect the attainment of the promoted characteristics of the Fund.

Engagement policies

There are no separate engagement policies in place. The Fund Manager engages continues improvement in ESG with key stakeholders, including tenants and property managers, to support the attainment of sustainability characteristics.

No designated reference benchmark

The Fund does not follow a reference benchmark.

Sustainability Disclosure Update

Pre-contractual disclosure under SFDR published in 2024 is available here.

As of October 2025, the management company of Baltic Horizon Fund is no longer part of the Northern Horizon Group. The Fund’s pre-contractual disclosure under the SFDR has been updated to reflect these changes. Based on the monitoring of ESG metrics, certain indicators and data points have been adjusted to ensure continued relevance and proportionality. The updated disclosure is available here. The update applies prospectively and does not affect previous investor information. Website disclosures are reviewed at least annually.

Sustainability-related disclosures for Baltic Horizon Capital AS

Sustainability risk consideration in due diligence

The Responsible Investment Policy ensures that sustainability risks are considered consistently and coherently in all investment decisions. The Remuneration Policy is aligned with the Responsible Investment Policy to support the integration of sustainability factors into the investment decision-making process.

Principal adverse impact statement

Baltic Horizon Capital AS does not publish a separate Principal Adverse Impact statement, as this reporting is not mandatory for small-scale AIFMs. Relevant sustainability information is disclosed at the Baltic Horizon Fund level.

Sustainability risks in remuneration

Under the Remuneration Policy, both financial and non-financial criteria are considered when assessing individual performance. Non-financial criteria may include ESG-related factors relevant to the management of Baltic Horizon Fund.