The following provides the information referred to in Article 10(1) of Regulation (EU) 2019/2088 and Articles 25 to 36 of Regulation EU 2022/1288 for the Northam Canadian Income & Growth Fund (the Sub-Fund).


Summary

The Sub-Fund promotes environmental and social characteristics, its primary objective is not sustainable investment. It focuses on integrating sustainability measures into its investment approach and operational practices. The Sub-Fund seeks to align with sustainability principles and certifications without having sustainable investment as its primary goal.

Environmental and social characteristics of the financial product encompass:

Energy Consumption: Striving for increased energy efficiency through energy audits and consumption reduction.

Greenhouse Gas Emissions: Commitment to lower carbon emissions via electrification, enhanced energy efficiency, and resource conservation.

Waste Management/Pollution Prevention: Aiming for high recycling rates through a diversion system and waste optimization.

Water Consumption: Reducing water usage through system upgrades and water-saving initiatives.

The Sub-Fund's investments are 100% in Canadian commercial real estate, with no specific sustainable investments. The investment strategy targets generating above-average income and capital returns, primarily in commercial properties in major Canadian cities.

Monitoring methods for environmental and social characteristics are performed through data collection and reporting through third-party specialized providers, certifications, and plans for further transparency and benchmarking. Data collection methodologies encompass various factors related to energy, water, waste, greenhouse gas emissions, and more. Data sources are metered consumption data and waste data from collection companies. Data quality assurance is conducted by third-party specialized service providers. There are some limitations to methodologies and data quality, particularly for properties that are part of joint ventures and managed externally.

The due diligence processes during investment phases focuses on sustainability risk assessment, third-party assessments such as Environmental Site Assessments and Building Condition Assessments, and ongoing property performance improvement practices.

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

The Sub-Fund is dedicated to sustainable development and operations, with a focus on minimizing adverse environmental effects while implementing efficient management systems and tenant practices in its portfolio properties. They have achieved this through various means, including third-party certifications like BOMA BEST, Race to Reduce, and LEED, along with participation in the ENERGY STAR Portfolio Manager program.

Key areas of focus include:

Energy Consumption: The Sub-Fund aims to increase energy efficiency by conducting energy audits, benchmarking performance, and reducing energy consumption.

Greenhouse Gas Emissions: The Sub-Fund is committed to reducing carbon emissions through the electrification of heating and cooling systems, improving energy efficiency, and implementing resource conservation programs.

Waste Management/Pollution Prevention: The Sub-Fund seeks a high recycling rate by implementing a diversion system and working with waste management providers to optimize recycling.

Water Consumption: The Sub-Fund aims to reduce water consumption in its properties through measures like upgrading cooling equipment, domestic water fixtures, and specific water-saving initiatives.

Investment Strategy

The Sub-Fund's investment objective is to generate above-average income and capital returns, primarily in commercial properties located in major Canadian cities. The aim is to build a diversified portfolio including office, retail, and logistics properties featuring a size of $50 million to $200 million per investment. To achieve such returns, asset selection, development, and active management, in addition to third-party research and leveraging is facilitated. The investment policy involves acquiring and holding real estate directly or indirectly through Subsidiaries or Real Estate Companies. The Sub-Fund may invest in bank deposits, money market instruments, and other assets for liquidity or hedging purposes, provided that such investments adhere to certain limits. Geographic and other diversification requirements apply to real estate investments. The Sub-Fund's leverage is capped at 50% of the market value of its real estate properties. The Sub-Fund is established for an unlimited period. The Sub-Fund may only engage in derivative transactions for hedging purposes against interest rate and currency fluctuations as per applicable law. Speculative use of derivatives and short selling are not allowed.

Proportion of investments

The Sub-Fund is invested to 100% in Canadian commercial real estate without any sustainable investments. 40% of the Sub-Fund’s NAV is invested in real estate assets aligned with environmental characteristics. The purpose of other investments is to generate risk-commensurate returns for investors. These investments may not fit into the specifically defined environmental or social characteristics promoted by the Sub-Fund. The Sub-Fund may also invest in cash or other liquid position for portfolio management purposes, liquidity management, and hedging purposes.

Monitoring of environmental or social characteristics

The promotion of sustainability is monitored by collecting data on energy consumption, greenhouse gas emission, waste generation / recycling, and water consumption. The data is structured in accordance with the Greenhouse Gas Protocol and benchmarked against comparable properties by a third-party specialized service provider. Certifications by e.g., LEED, BOMA, and Energy Star are sought as part of the external control. GRESB reporting is contemplated for 2024 which will improve transparency and enable benchmarking. For internal controls, regular energy audits are conducted by third-party specialized service providers.

Methodologies

Please also refer to MONITORING OF ENVIRONMENTAL OR SOCIAL CHARACTERISTICS

For each real estate asset the following data is sought to be collected:

Common Electricity (kWh): Common area electricity consumption in kilowatt-hours.

Tenant Electricity (kWh): Tenant electricity consumption in kilowatt-hours.

Natural Gas (ekWh): Natural gas consumption in equivalent kilowatt-hours.

Tenant Natural Gas (ekWh): Tenant natural gas consumption in equivalent kilowatt-hours.

Diesel (ekWh): Diesel fuel consumption in equivalent kilowatt-hours.

Total (ekWh): Total energy consumption in equivalent kilowatt-hours.

Energy Intensity (ekWh/ft2): Energy consumption intensity per square foot.

Water Use (m³): Total water consumption in cubic meters.

Water Intensity (L/ft²): Water consumption intensity per square foot.

Waste (kg): Total waste generation in kilograms.

Waste Intensity (kg/ft²): Waste generation intensity per square foot.

Total Utility Costs ($): Total utility costs in dollars.

Scope 1 - Natural Gas (tCO2e): Scope 1 emissions from natural gas in metric tons of CO2 equivalent.

Scope 1 - Diesel (tCO2e): Scope 1 emissions from diesel fuel in metric tons of CO2 equivalent.

Scope 2 - Electricity (tCO2e): Scope 2 emissions from electricity consumption in metric tons of CO2 equivalent.

Scope 2 - Steam (tCO2e): Scope 2 emissions from steam consumption in metric tons of CO2 equivalent.

Scope 2 - Chilled Water (tCO2e): Scope 2 emissions from chilled water consumption in metric tons of CO2 equivalent.

Scope 2 - Hot Water (tCO2e): Scope 2 emissions from hot water consumption in metric tons of CO2 equivalent.

Scope 3 - Water (tCO2e): Scope 3 emissions related to water consumption in metric tons of CO2 equivalent.

Scope 3 - Waste (tCO2e): Scope 3 emissions related to waste generation in metric tons of CO2 equivalent.

Scope 3 - Tenant Elec (tCO2e): Scope 3 emissions related to tenant electricity consumption in metric tons of CO2 equivalent.

Scope 3 - Tenant Gas (tCO2e): Scope 3 emissions related to tenant natural gas consumption in metric tons of CO2 equivalent.

Totals (Gross) - Absolute (tCO2e): Total gross greenhouse gas emissions in metric tons of CO2 equivalent.

Totals (Gross) - Intensity (tCO2e/1000ft2): Gross greenhouse gas emissions intensity per 1000 square feet.

Carbon Offsets (tCO2e): Carbon offsets in metric tons of CO2 equivalent.

Totals (Net) - Absolute (tCO2e): Total net greenhouse gas emissions in metric tons of CO2 equivalent.

Totals (Net) - Intensity (tCO2e/1000ft2): Net greenhouse gas emissions intensity per 1000 square feet.

Trash - Landfill Weight (kg): Weight of waste sent to landfill in kilograms.

Recycling (kg) - Recycled and composted marerials in kilogramms.

Fats, Oils,

Data sources and processing

Data sources: metered consumption data for water, electricity, gas; waste data is provided by waste collection companies.

Data quality ensurance: third-party spezialized service provider checks data

Data Processing: third-party spezialized service provider processes data in their proprietary software

Proportion of estimated data: none

Limitations to methodologies and data

Certain properties are part of joint ventures and managed externally. The data available for such assets is yet work in progress.

Due diligence

During the investment due diligence phase, the Sub-Fund evaluates sustainability risks. The Sub-Fund employs third-party experts to perform updated Environmental Site Assessments (Phase I ESA) following the Canadian Standards Association (CSA) Standard Z768-01. The Phase I ESA identifies past environmental impacts, regulatory compliance, potential land/building use limitations, and involves interviews with site representatives. Additionally, a building condition assessment (BCA) is conducted, covering mechanical, electrical, structural, roofing, and other building systems. Probable costs for recommended updates or repairs are integrated into the acquisition planning.

During the holding phase of property ownership, the Sub-Fund enforces management processes and guideline policies to mitigate sustainability risks and reduce potential adverse sustainability effects. All parties involved are responsible for adhering to these policies, which comply with relevant laws and regulations. Sustainability Risks identified during investment due diligence or operations trigger the implementation of long-term measures considering economic viability. Certifications from organizations like the Building Owners and Managers Association (BOMA) and the Canadian Green Building Council's Leadership in Energy and Environmental Design (LEED) are adhered to for ongoing property performance improvements. The Sub-Fund also seeks suitable rankings based on relevant standards and retains third-party expertise if necessary to enhance property performance in line with technical requirements.

Engagement policies

n/a

Designated Reference Benchmark

GRESB (first public partcipation will be based on 2024 data)