ESG+C®

ESG+C® Factsheet - Q3 2024

Summary

The integration of environmental, social and governance (ESG) factors into the investment process has become commonplace, but a critical and missing component is corporate culture. While there is strong evidence that ESG leaders outperform their peers, we believe that companies with strong corporate cultures provide an additional driver of outperformance. This factsheet captures the state of the Mobius Emerging Markets Fund (MEMF) portfolio at the end of Q3 2024 covering environmental, social, governance and cultured dimensions. MEMF is an Article 8 fund under SFDR.

Portfolio Highlights

In Q3 2024, we continued to actively engage with our portfolio companies through the use of video conferencing and in-person meetings. The Portfolio Highlights section below displays some of the progress observed during the quarter.

Environmental

Carbon Disclosure Project Portfolio Company Scores⁴

Portfolio Highlights

  • Vinamilk announced that its Vietnam Beverage Factory has attained international certification for carbon neutrality from the British Standards Institute (BSI).
  • Sinbon reached 11% reduction in Scope 1 and 2 carbon emissions and 6% of total energy usage (2,044,800 kWh) came from self-generated renewable energy.

Social

Top 3 most reported Sustainable Development Goals (SDG)⁶

3. Good Health And Well-Being
18 out of 24
8. Decent Work & Economic Growth
17 out of 24
4. Quality Education
16 out of 24

Portfolio Highlights

  • Kangji achieved an AA score for the first time in MSCI ESG Rating – the highest rating among medical device peers listed in HK.
  • E Ink won Manufacturer of the Year at the 9th Annual Massachusetts Manufacturing Awards Ceremony.

Governance

Portfolio Highlights

  • Persistent Systems has been recognised for its robust governance practices and strong executive leadership by the highly regarded portfolio managers and analysts in the prestigious “2024 Asia (ex-Japan) Executive Team” survey.

Culture

Glass Door Portfolio Score

3.80
/
5.00

Portfolio Highlights

  • Sinbon was included in Bloomberg’s “Gender Equality Index” among only 16 companies from Taiwan.
  • FPT Software won the Job Creation Award—Vietnam at the ESG Business Awards 2024, highlighting its commitment to developing global IT talent and fostering inclusive work places.

Footnotes

1. The engagement breakdown is for Q3 2024 and is based on 186 engagements in the fields of environment, social, governance, culture and operations and capital allocation issues.

2.As part of the 〖"ESG+C"〗^"®" assessment, four different dimensions area assessed: environmental: entails factors like climate change, natural resources, pollution & waste as well as environmental opportunities; social: refers to factors such as human capital, product liability and social opportunities; governance: refers to the reporting methods, the ownership structure as well as checks and balances; culture: contains factors like the degree of freedom, equality, recruitment, innovation and remuneration.

3.Portfolio companies are assessed on a binary basis whether they do or do not comply with the assessed metric. The number of companies complying with the metric is expressed as a percentage of the portfolio.

4.External CDP Score: The Carbon Disclosure Project increases environmental transparency and accountability of companies and enables progress tracking. The scoring ranges from A, A- to B, B-to C, C- to D, D- and F.

5.Sustainable Development Goals: Out of the 12 portfolio companies reporting on the united nations sustainable development goals, the top 3 goals are selected.

6.The determined company percentages are weighted according to their weight in the portfolio. The weighted average is reported as a percentage of the portfolio.

7.Founder-/Family-owned Companies: Reports the percentage of portfolio companies with the family or founder holding 5% or more.

8.Block investor: Refers to an individual or organization owning a substantial amount of the company’s shares. The hurdle rate is set at 15%.

9.Dedicated Investor Relations Professional: Reports companies as a percentage of the portfolio having appointed an employee responsible for investor relations.

10.External Glassdoor Score: Glassdoor is one of the world’s largest job and recruiting sites providing scores for companies ranging from 0 to 5. The Portfolio score is the average of22 available scores among the portfolio.

11.Dedicated Sustainability Professional: Reports companies as a percentage of the portfolio having a dedicated employee in charge of the company’s sustainability activities.