This page sets out the sustainability-related disclosures required pursuant to Regulation (EU) 2019/2088 on sustainability-related disclosures in the financial services sector (“SFDR”) in respect of Moondust Ventures GP S.à r.l., acting as the Alternative Investment Fund Manager (the “AIFM”) of Moondust Ventures Digital Transformation Fund SCSp.
In accordance with Article 3 of SFDR, the AIFM discloses its policy on the integration of sustainability risks into its investment decision-making process.
The AIFM integrates sustainability risks in a manner that is proportionate to the nature, scale and complexity of its activities and to the early-stage and venture capital focus of its investments.
Sustainability risks are understood as environmental, social or governance events or conditions that, if they were to occur, could cause an actual or potential material negative impact on the value of an investment.
In practice, sustainability risks are considered as part of the AIFM’s overall due diligence and risk assessment process, with a focus on risks that may have a financial impact on portfolio companies. The assessment of sustainability risks is primarily qualitative and forms one of several factors considered in investment decision-making, without being the sole or decisive criterion.
The AIFM does not consider the principal adverse impacts of investment decisions on sustainability factors, as defined under Article 4 of SFDR.
This decision is based on the nature, scale and scope of the AIFM’s activities, including its focus on early-stage investments and the limited availability and reliability of sustainability data from target companies. The AIFM considers that, at this stage, the consideration of principal adverse impacts would not be proportionate.
The AIFM will keep this position under review and may reconsider the consideration of principal adverse impacts as regulatory expectations evolve and data availability improves.
