Let's get ready for the MiFID changes

• Companies/issuers will report this data (required by the Taxonomy and the forthcoming Corporate Sustainable Reporting Directive (CSRD)). • Asset Managers and other financial market participants (FMPs) will use this reported information for various purposes as required by the SFDR. • Large asset managers and FMPs will also report their own corporate-level PAI data. How does NAM use PAI data? NAM has been using elements of the PAI concept for many years. However, the regulation has formalized this framework and we are now taking the opportunity to take our tools to the next level. With the introduction of PAI specifically, we have recognized both the importance and usefulness of PAI indicators by building the “PAI Engine” , part of NAM’s ESG data platform, to compile the PAI data for each company we analyse. Going forward, PAI indicators will be part of the data set that portfolio managers see and consider within their ESG integration process.

ESG Platform

Norms-based screening

PAI Engine

Multiple data sources, including ESG data providers

Responsible Investment (RI) Team Analysis and recommendations

Responsible Investment (RI) Committee Assessment and decision

- Engagement - Exclusion - No action

18 mandatory indicators: 14 for companies, 2 for sovereigns/supranationals and 2 for real estate issuers

GHG emissions Carbon Footprint GHG intensity of investee companies

Violations of UN Global Compact principles and Organisation for Economic Cooperation and Development (OECD) Guidelines for Multinational Enterprises Lack of processes and compliance mechanisms to monitor compliance with UN Global Compact principles and OECD Guidelines for Multinational Enterprises ESG Platform

Greenhouse gas (GHG) emissions

Exposure to companies active in the fossil fuel sector Share of nonrenewable energy consumption and production Energy consumption intensity per high impact climate sector Biodiversity Activities negatively affecting biodiversity/sensitive areas Water Emissions to water Waste Hazardous waste ratio

Social and employee matters

+

Unadjusted gender pay gap Board gender diversity

Exposure to controversial weapons (antipersonnel mines, cluster munitions, chemical weapons and biological weapons) PAI Engine

Norms-based screening

GHG intensity

Environmental

Exposure to fossil fuels through real estate assets

Fossil fuels

Responsible Investment (RI) Team Analysis and recommendations

PAI Report

Energy efficiency

Investee countries subject to social violations

Social

Exposure to energy-inefficient real estate assets

• Engagement • Exclusion • No action

Responsible Investment (RI) Committee Assessment and decision

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