Climate & Sustainability Considerations

Climate & Sustainability Disclosure (Informational Statement)

January 2026
SINNLA CS FUNDS Limited

Introduction

SINNLA CS FUNDS Limited recognises that climate-related and sustainability factors can affect global markets, asset values and risk exposures over time.

This disclosure provides an overview of the Company’s approach to climate and sustainability considerations for the reporting period 1 January 2025 to 31 December 2025 (the “Reporting Period”). It is provided for general informational purposes only.

Where relevant and proportionate, the Company’s approach is informed by internationally recognised frameworks (including the principles underlying the Task Force on Climate-related Financial Disclosures (“TCFD”)). The Company does not make any representation that this disclosure constitutes a formal TCFD report or a regulatory filing.

Governance

The Board of Directors retains overall responsibility for the Company’s governance, including oversight of material risks that may affect long-term value.

Climate-related and sustainability factors may be considered by the Board when they are assessed as financially material to:

• an investment decision

• portfolio-level exposure

• counterparty relationships

• or broader risk considerations

Given the Company’s size and structure, climate-related matters are addressed proportionately and integrated into overall governance and risk oversight rather than managed through a dedicated climate committee.

Strategy

The Company’s investment activities are primarily driven by economic fundamentals and long-term value creation.

Climate-related risks and opportunities may be considered where relevant, including:

• Transition risks (e.g., policy, regulation, technology change, market repricing)

• Physical risks (e.g., extreme weather impacts and chronic climate effects)

• Opportunity sets where climate-related themes may support long-term resilience

The Company does not currently operate products that are expressly marketed as “climate strategies” or “impact-only” mandates, unless explicitly stated in relevant offering or contractual documentation.

Risk Management

Climate and sustainability considerations are integrated into the Company’s broader risk management approach where appropriate.

This may include:

• screening for sectoral or jurisdictional exposure

• evaluating governance and management quality

• identifying reputational and regulatory risk factors

• assessing resilience of business models under changing market conditions

The Company does not apply a single climate risk methodology to all investments. Assessment is performed on a case-by-case basis depending on asset type, jurisdiction, and data availability.

Metrics and Targets

The Company may use third-party information sources or publicly available data where relevant to support due diligence.

However, the Company does not currently publish portfolio-wide financed emissions, WACI, scenario alignment metrics, or climate targets on this website. This is due to the inherent limitations in data availability, coverage, methodology consistency and the proportionality of reporting relative to the Company’s current structure.

Where climate-related metrics or targets are incorporated for a specific investment structure, such information is addressed in the relevant investment documentation, where applicable.

Important Information

This disclosure:

• may contain forward-looking statements and assumptions

• is subject to change without notice

• should not be relied upon as investment, legal, tax, or accounting advice

• does not constitute an offer or solicitation for any investment

Climate-related data, methodologies and interpretations continue to evolve, and there is no guarantee that any approach will correctly anticipate future climate impacts or market outcomes.

Approved by:
Christian Bodenbinder
Director
SINNLA CS FUNDS Limited

Date: January 2026