Sustainability Information
Promotion of ecological and social characteristics by Value Square Fund (art. 8 SFDR)
In order to comply with legislation and to provide information so that investors can make informed decisions, Value Square NV is obliged to disclose information about how it deals with sustainability as the portfolio manager of Value Square Fund.
A sustainable investment is defined as an investment in an economic activity that contributes to the achievement of an environmental or social objective, as measured by indicators listed in EU legislation. The EU legislation in question mainly concerns EU's Sustainable Finance Disclosure Regulation ('SFDR') and the Taxonomy Regulation.
Value Square NV promotes Value Square Fund as a financial product with environmental or social characteristics (art. 8 SFDR). It is important to note that Value Square Fund does not take into account the EU criteria for environmentally sustainable economic activities. The reason for this is that Value Square NV does not meet the EU standard of an ecologically sustainable investment.
No consideration of adverse impacts of investment decisions and investment advice on sustainability factors.
Value Square Fund currently does not take into account the adverse effects of investment decisions on sustainability factors. Sustainability factors include environmental, social and employment issues, respect for human rights and the fight against corruption and bribery.
The reason for this is that the final regulatory technical standards (RTS) were not published by the European legislator until 2022. Value Square Fund commits to consider the adverse effects of investment decisions on sustainability factors within 2 years (by 2024) and to publish a due diligence policy in this regard.
Sustainability-Related Disclosures

Value Square NV is an UNPRI signatory
In 2017, Value Square signed up to United Nations Principles for Responsible Investment as part of our commitment to responsible investing.
Value Square NV is CO2 neutral
In the context of climate change Value Square NV on the one hand entered into a partnership with CO2logic, in order to objectify, reduce and compensate our CO2 emissions.
On the other hand, we moved to ABSoluut Plaza, a new complex built with sustainable building materials and techniques. Value Square NV is, as a company, aware of climate changes and CO2 emissions.
With these two initiatives we want to take responsibility and contribute to a more sustainable earth.

In-house funds based on the principles of Value Investing
