ENVIRONMENTAL

Last updated: 8 October 2026

1. Purpose and Scope

This Environmental & Social (E&S) Policy sets out how Veritant Advisory Limited (“Veritant,” “we,” “us,” or “our”) considers environmental and social issues in our own operations and in the work we undertake for clients. As a sustainable finance advisory firm, we believe that the way we operate should reflect the principles we advise our clients to consider. At the same time, our own environmental and social footprint is different from that of the companies, projects and investments on which we advise. Our approach is therefore proportionate to the nature and scale of our business.

2. Our Approach

Veritant is a boutique advisory firm providing advice on sustainable finance, ESG, corporate governance and asset value creation. We do not lend, invest, construct or operate physical assets. Our own operations are primarily office and technology based, with a small, senior and largely remote team. Our main direct environmental impacts arise from business travel and normal office operations. Our social responsibilities relate primarily to the people who work with us, our business relationships, and the way we conduct our client engagements. We aim to identify and manage these impacts in a practical and proportionate way and to be transparent about the areas where our own practices are continuing to develop.

3. International Standards and Good Practice

Veritant uses internationally recognised standards and principles as reference points for its environmental and social approach. Our approach is informed principally by the UN Guiding Principles on Business and Human Rights (UNGPs) and the OECD Guidelines for Multinational Enterprises on Responsible Business Conduct. Depending on the nature of a client engagement, we may also use the IFC Performance Standards, World Bank Group Environmental, Health and Safety Guidelines, or other relevant sector or transaction specific standards. We do not apply every framework to every engagement. The appropriate framework will depend on the nature of the assignment, the sector and geography involved, the requirements of the client and, where relevant, those of an investor, lender or other financing institution. Where a client or financing institution requires a specific environmental and social framework to be applied to an engagement, we will take that requirement into account in defining the scope and approach to the assignment.

4. Environmental Footprint

Veritant is primarily a desk-based advisory business with a small, distributed team. Our direct environmental footprint is therefore relatively limited and relates mainly to business travel and office operations. We use remote and virtual working wherever practical and limit travel to situations where an in-person presence adds value or is required, including client meetings, site visits, board meetings and investment committee engagements. Where travel is required, we consider whether meetings can be combined or delivered virtually where this is practical.

5. Stakeholder Engagement

Some of our assignments may involve environmental or social issues affecting employees, contractors, communities, consumers, supply chains or other stakeholders. Where this is relevant, we consider the potential impacts as part of our work and tailor the level of assessment and stakeholder engagement to the nature and significance of the issues involved. Our approach may draw on the UN Guiding Principles on Business and Human Rights, the OECD Guidelines for Multinational Enterprises on Responsible Business Conduct, or other relevant standards, depending on the assignment. We will not knowingly undertake work that requires us to advise a client to disregard applicable law or material environmental, social or human rights requirements. Where an assignment involves environmental or social issues outside our expertise, we will identify the need for appropriate specialist advice rather than represent that Veritant has expertise that it does not have.

6. Labour and Working Conditions

Veritant is committed to maintaining professional and respectful working relationships with its employees, consultants and advisors. We do not tolerate discrimination, harassment, bullying or other inappropriate behaviour in our workplace or in connection with our work. We seek to provide equal opportunities and to work with people on the basis of their qualifications, experience and contribution. Our expectations regarding professional conduct, conflicts of interest and responsible behaviour are also set out in our Business Integrity Policy.

7. Human Rights

Veritant respects internationally recognised human rights and expects the same standard of conduct from those working on our behalf. Where human rights issues are relevant to a client assignment, we consider the potential risks to workers, communities and other affected stakeholders within the scope of our role. Where an assignment requires specialist human-rights expertise, we will recommend or engage appropriately qualified specialists.

8. Responsibility and Implementation

Responsibility for this policy rests with Veritant's leadership. Environmental and social considerations will be taken into account when we assess new engagements and, where relevant, in the delivery of client assignments. Consultants and advisors working with Veritant are expected to comply with this policy where it applies to their role, together with Veritant's Business Integrity Policy and any environmental and social requirements that apply to a particular client mandate.

9. Grievance Mechanism

Anyone affected by Veritant’s own operations as distinct from a client’s operations, which are addressed through that client’s own grievance channels can raise an environmental or social concern with the Founder & CEO at tmansour@veritantadvisory.com. This uses the same channel as the Reporting Concerns provision (Section 13) in the Business Integrity Policy.

10. Contact Us

Questions about this Environmental & Social Policy can be sent to info@veritantadvisory.com or to Veritant Advisory Limited, Incubator Building, Masdar City, Abu Dhabi, United Arab Emirates.