Altaroc’s non-financial reports

Non-financial reporting plays a central role inAltaroc strategy, which aims to combine financial performance with sustainable impact. As a fund of funds, Altaroc managers capable of supporting companies in a responsible manner by integrating environmental, social, and governance criteria from the investment phase onwards through in-depth analysis. To ensure transparency and accountability, several reports are produced each year. Regulatory reports related to the SFDR Article 8 classification enable the measurement of impacts through key indicators, known as PAI, covering environmental, social, and governance dimensions. Other requirements, such as reports related to the Energy and Climate Law or the PRI, complement this framework.Beyond the regulatory framework, an annual non-financial report details the strategy, actions taken, and concrete examples of how portfolio managers support companies. The goal is to provide investors with a clear, structured, and measurable view of the impact of their investments beyond mere financial performance.