Taaleri Oyj : Real Estate Sustainability Principles 2022

12/27/2022

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purpose

To describe and define the approach regarding sustainability management and responsible investment in

Taaleri Real Estate’s activities, in line with Taaleri Plc’s overall approach and requirements.

Update frequency

As necessary (reviewed at least annually)

Approver and date

The Management Team of Taaleri Real Estate Ltd

(original date)

(29 March 2022)

In force (date)

29 March 2022

Responsible

Taaleri Real Estate

organization

Contact person

Essi Sten (Managing Director, Taaleri Real Estate Ltd), Timo Metsälä (Director, Real Estate Development)

Salla Kalliola (Portfolio Management, Commercial Asset Management), Laura Tiainen (Sustainability

Manager, Taaleri Plc)

Related regulation

This document is not directly based on any specific regulatory requirements. However, the document aims

to support in responding to (further developing) requirements of, eg the EU’s Sustainable Finance

Disclosure Regulation (SFDR) and Taxonomy Regulation.

Approved (date)

In force (date)

updates made

29 March 2022

29 March 2022

Document created

1 December 2022

Document updated

Taaleri Real Estate Ltd | BusinessID 3207236-7 | Registered domicile Helsinki | www.taalerirealestate.com

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Table of contents

Introduction and underlying requirements

3

Purpose and basis

3

Reporting (suspected) breaches or requesting further information

3

Scope and Implementation

3

Roles and responsibilities

4

Managing sustainability and impacts

5

Adverse sustainability impacts

5

Goals and objectives

5

Integration into the investment process

6

pre investment

6

Asset management after the investment phase

7

Taaleri Real Estate Ltd | BusinessID 3207236-7 | Registered domicile Helsinki | www.taalerirealestate.com

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Introduction and underlying requirements

Purpose and basis

The purpose of the Sustainability principles (“Sustainability Principles“) is to define Taaleri Real Estate Ltd’s (“Taaleri Real Estate“), a subsidiary of Taaleri Plc (“Taaleri“or the”group“), approach to responsible investing and sustainability management, in line with Taaleri’s overall sustainability approach and requirements. The Sustainability Principles seek to describe Taaleri Real Estate’s methodology when working towards our strategic sustainability objectives, as well as to explain how we integrate the consideration of sustainability risks and value creation opportunities in our investments made through any of our investment vehicles or real estate related investments made directly from Taaleri’s own balance sheet (“Investment Activities“).

In addition to the Sustainability Principles, Taaleri Real Estate shall comply, for example, with Taaleri Real Estate’s Partner Code of Conduct, Taaleri’s Code of Conduct, Taaleri’s Sustainability Risk Policy and Taaleri’s Sustainability Policy in its Investment Activities. Taaleri Real Estate also defines other relevant principles and guidelines to ensure compliance and strengthen its commitment to responsible business and impact management. The Sustainability Principles are interlinked with Taaleri Real Estate’s Partner Code of Conduct, which expresses ethical standards and codes of conduct relevant to Taaleri Real Estate and its employees, service providers and construction contractors.

It is essential for Taaleri Real Estate to operate sustainably and to develop our business in a way that adds value to our investors as well as other stakeholders, including the countries and local communities in which we operate. For us, sustainability is about protecting our environment, human well-being, equality and good corporate governance and the development of innovative solutions.

The Sustainability Principles can be amended from time to time. The most recent version of the Sustainability Principles is accessible on the website www.taalerikiinteistot.com/enand may be provided via other channels to Taaleri Real Estate’s relevant stakeholders as applicable.

Reporting (suspected) breaches or requesting further information

Any individual may anonymously and confidentially report non-compliance or suspected breaches of the Sustainability Principles in Taaleri’s Whistle Blowing Channel, accessible at www.taaleri.com.The reporting can be conducted in one’s native language. The non-compliance or suspected breaches reported in another language than Finnish, Swedish, or English are translated into English.

Taaleri employees may also notify their supervisors or the management directly of any possible non-compliance or suspected breaches identified.

Taaleri Real Estate’s general contact email is [email protected].

Scope and Implementation

The Sustainability Principles apply to all Investment Activities of Taaleri Real Estate. Taaleri Real Estate mainly exercises full or joint control of the investment targets and subsequently can implement the Sustainability Principles at its discretion. However, in cases where Taaleri Real Estate determines it has limited ability to influence and control the integration of sustainability actions in the investment or where other circumstances affect Taaleri Real Estate’s ability to assess, set or monitor sustainability performance,

Taaleri Real Estate Ltd | BusinessID 3207236-7 | Registered domicile Helsinki | www.taalerirealestate.com

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the principle of proportionality will be implemented as to determine the appropriate sustainability measures to be taken. Additionally, reasonable efforts are made to encourage other investors and investment targets to consider relevant sustainability factors. Taaleri Real Estate also seeks to make proactive efforts to improve sustainability in projects where we believe impact can be achieved.

Roles and responsibilities

The ultimate responsibility for ensuring the Sustainability principles are implemented in the Investment Activities is with the Management Team of Taaleri Real Estate (“the RE Management Team”). If an investment committee of the fund or other vehicle investing is established, sustainability roles and responsibilities of the committee or its member(s) are agreed upon separately in the oversight of the Head of Taaleri Real Estate or the RE Management Team board. The investment committee or its member(s) can, for example, support or be responsible for assessing the proper implementation of the Sustainability Principles during the investment processes and ensuring that each investment fulfills the sustainability requirements.

Taaleri Real Estate’s investment team informs investment committees during pre-investment and during asset management periods for relevant sustainability matters. Informing includes findings of material sustainability issues such as significant impacts and risks identified. A summary of these aspects shall be provided to the Investment Committee for their consideration, for example, before the committee approval and an investment decision by the General Partner. The RE Management Team will assess ESG Due Diligence and other sustainability assessment findings and has the right to choose whether to approve, mitigate or decline the findings.

Taaleri Real Estate’s investment team is primarily responsible for ensuring that the consideration of sustainability issues is integrated into all Investment Activities. Through the technical AM team of Taaleri Real Estate, Taaleri Real Estate has an enhanced opportunity to assess, influence and monitor sustainability aspects of the Investment Activities on a detailed level. All employees of Taaleri Real Estate shall follow the Sustainability Principles as relevant and linked to their roles and responsibilities.

The activities of these investment and technical professionals are supported, for example, by Taaleri’s Sustainability, Compliance and Risk Management professionals. The Group’s Sustainability function reports to Taaleri’s management team member responsible for sustainability. Taaleri’s Sustainability Manager, with support from the broader Sustainability function, leads group-level sustainability development and management, including supporting and monitoring Taaleri Real Estate and other Taaleri businesses in their Sustainability and responsible investment work. Taaleri Real Estate also has a named professional responsible for sustainability working closely with the Group’s Sustainability function and other relevant stakeholders. Where additional subject expertise matter is needed, the team utilizes external resources as appropriate and necessary.

Furthermore, compliance with the sustainability principles and sustainability performance is considered in the remuneration of Taaleri Real Estate employees and management.

Taaleri Real Estate Ltd | BusinessID 3207236-7 | Registered domicile Helsinki | www.taalerirealestate.com

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Disclaimer

Taaleri Oyj published this content on 27 December 2022 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 28 December 2022 11:19:33 UTC.


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