Sustainability-related disclosures – Spiltan Högräntefond

Summary

This page contains information on environmental and/or social characteristics of financial products and sustainable investments in accordance with article 10 of Regulation (EU) 2019/2088 (Disclosure Regulation) and delegated acts to the Disclosure Regulation. This statement was last updated on February 4, 2026.

The product’s environmental and/or social characteristics 

Spiltan Högräntefond promotes the following environmental characteristics:

• Reduction of negative climate impact, and
• Increased use of renewable energy.

Spiltan Högräntefond promotes the following social characteristics:

• Good working conditions, and
• Human rights including equality and diversity.

Spiltan Högräntefond maintains a minimum allocation of 30 percent of its portfolio in sustainable investments. Such investments are defined in accordance with Spiltan Fonder’s established framework for sustainable investments. A sustainable investment is defined either by a company’s public commitment to reducing its carbon emissions in line with the Paris Agreement, or by fulfilling the criterion of having at least  20 percent taxonomy-aligned activities contribute to an environmental objective. In this assessment, Spiltan Fonder uses a reference benchmark to ensure that a sustainable investment does not cause significant harm to any other sustainability objective. In addition, all investments are evaluated in accordance with Spiltan Fonder’s policy for good governance practices.

Investment strategy

Spiltan Högräntefond follows Spiltan Fonder’s Responsible Investments Policy and its Policy for Integrating Sustainability Risks in the Investment Process, which requires the fund to comply with specific sustainability criteria in its management. Prior to any investment, companies are evaluated based on whether they conduct business in countries subject to international sanctions or operate in countries with a high risk of corruption. This assessment is carried out using international sanction lists and the Corruption Perception Index. The manager responsible for Spiltan Högräntefond also ensures that a special sustainability analysis of the portfolio companies is conducted to identify sustainability-related opportunities. In addition, Spiltan Fonder’s policy for integrating sustainability risks in the investment process includes certain exclusion criteria. Spiltan Fonder engages actively with portfolio companies through continuous dialogue during the holding period to promote the importance of sustainability and impacting progress.

Monitoring of environmental and/or social characteristics, data, and data limitations 

Spiltan Högräntefond uses sustainability data from external data providers and, in certain cases, supplements this with information collected directly from portfolio companies’ public information. External data is assessed, analysed and evaluated using the knowledge base Spiltan Fonder has developed regarding each specific portfolio company. External data providers are evaluated and selected based on their ability to provide decent data quality, quality assurance methodologies, and coverage. Spiltan Fonder engages data providers that specialise in sustainable finance regulations, under which Spiltan Fonder is obliged to disclose sustainability-related information.

Spiltan Fonder always uses reported data whenever available. If reported data is not accessible, estimates provided by external data providers may be used. The proportion of estimated data may vary over time and between different disclosures, however Spiltan Fonder expects that the share of reported data will steadily increase over time.