Anima Holding

The financial institution publishes an engagement report detailing outcomes related to sustainability impact topics and discloses quantitative information on worker health and safety. Furthermore, it outlines its approach to lobbying and political engagement in a policy statement, specifies that it does not make political contributions, and discloses its lobbying expenditures.

The institution publishes a stewardship policy that supports environmental transitions and social best practices in line with its sustainability strategy, covering client and stakeholder engagement, advocacy, and partnerships. Furthermore, it has a publicly available policy statement that commits to respecting human rights.

The institution discloses the monetary amount or share of products, services, and capital linked to high-emitting and fossil fuel sectors. It engages in partnerships to influence sectors, clients, and investees regarding nature-related impacts and discloses its operational data by country, such as employee numbers or revenue.

Although the financial institution has identified material sustainability impacts across its value chain, it could provide more details about the process. This includes explaining how objective criteria and/or supportable evidence were used for the identification and prioritization of those impacts. The institution has disclosed a partial list of the trade associations it belongs to, but it should make this list complete. Furthermore, it could disclose that it requires third-party lobbyists to adhere to its lobbying and political engagement policy.

It is recommended that the institution disclose that it has established a transition plan covering its own operations, supply chain, and portfolio and publish the breakdown of clients or beneficiaries by income group. It could also clarify processes to prevent divestment from low-income and lower-middle-income countries due to its sustainability strategies and targets. Additionally, it could strengthen its disclosure by identifying the social risks associated with its financing activities in relation to net zero transition. The institution could also provide an example of actions taken in the past three years to address salient human rights issues identified through risk assessments related to the products, services, and capital it offers.

This scorecard refers to information in English which was publicly available by July 15 2024. AuM and Total assets are stated in USD for comparability and have been calculated based on reported local currency values multiplied by applicable IMF currency converter values.