These two additional indicators were selected deliberately. Both operate as investment conditions that Signature drives through at asset level: they allow Signature to require, and then verify, that every investee adopts deforestation and human rights policies. They draw on documentation already produced through Signature’s due-diligence process and therefore add no quantitative data-collection burden.

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How adverse impacts are identified, prioritised, and mitigated

Adverse impacts are managed through the same ESMS that governs sustainability risk, applied across the investment lifecycle:

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• Identification and screening. Every prospective investment is screened against Signature’s Exclusion List and assessed for adverse impacts as part of environmental and social due diligence, using a methodology aligned to the IFC Performance Standards. The Exclusion List rules out activities associated with the most severe adverse impacts, including land conversion and deforestation, and exposure to controversial weapons.

• Prioritisation. Adverse impacts are prioritised by materiality to the asset’s context. For Signature’s agricultural portfolio, the most material impacts relate to land use and conversion, water, agrochemical management, greenhouse gas emissions, and labourand community welfare. These are assessed in depth during due diligence and reflected in investment conditions.

• Mitigation. Where adverse impacts are identified, they are addressed through binding Environmental and Social Action Plans (ESAPs) with time-bound conditions, through investment conditions such as required deforestation and human rights policies, and through ongoing engagement with investees over the life of the investment.

• Monitoring. Adverse-impact indicators are monitored through portfolio reporting, supported by an independent measurement and verification partner. A grievance mechanism accessible to affected communities and workers, together with incident-reporting protocols, allows adverse impacts to be detected and addressed as they emerge.

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Engagement and international standards

Signature engages with investees to reduce adverse impacts over the holding period, using ESAP conditions and active portfolio management as the primary engagement tools. Signature’s due-diligence and monitoring processes are designed to be consistent with the OECD Guidelines for Multinational Enterprises and the UN Guiding Principles on Business and Human Rights, including their principles on responsible business conduct.

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Data sources, methodologies, and limitations

Adverse-impact indicators are derived from investee-level due-diligence records, portfolio monitoring data, and Signature’s greenhouse-gas measurement framework, with independent verification of impact and adverse-impact data. Because Signature’s portfolio comprises unlisted agricultural enterprises in developing markets, some indicator data must be collected directly from investees and may be estimated where primary data is not yet available. Signature applies recognised estimation methodologies in such cases and will describe the extent of estimation, data gaps, and coverage in its reported statement. Data coverage is expected to increase as the portfolio matures and investee reporting systems are strengthened through Signature’s engagement.

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Reference period and first reporting

This statement sets out Signature’s commitment to consider principal adverse impacts from the commencement of its activities. In accordance with the Delegated Regulation, the first statement reporting quantitative data against the adverse-impact indicators will cover the reference period from 1 January 2026 to 31 December 2026 and will be published by 30 June 2027. Statements will be updated annually thereafter, with each statement presenting a comparison against the previous reference period once more than one period of data is available.

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Relationship to other disclosures

This statement addresses the principal adverse impacts of Signature’s investment decisions on sustainability factors (Article 4). It should be read together with our Sustainability Risk Integration Statement (Article 3), our Remuneration Policy disclosure (Article 5), and, for ReCa specifically, the product-level sustainability-related disclosures made under Articles 9 and 10 SFDR.