Big Society Capital Impact Report

Impact Report 2023 | Schroder BSC Social Impact Trust plc

Schroder BSC Social Impact Trust plc | Impact Report 2023

Social

Social

Liquidity assets

High Impact Housing

Materiality: Medium Potential material issues: – Supply chain: Construction and renewable energy generation sector global supply chains result in a risk of exposure to human rights violations Mitigants: – Investments in new renewable energy assets must demonstrate suitable policies to ensure protection of human rights in supply chains

Materiality: Medium to High Potential material issues:

– Safeguarding clients: Most investments interact with potentially vulnerable clients and therefore safeguarding is a key social risk area for management across the portfolio – Decent working conditions: The construction, health, social care and voluntary and charitable sectors have a high prevalence of lower paid jobs. Ensuring employment practices align with expected standards of being safe, inclusive and equitable is therefore a key risk area for investments – Community impact of new developments: Inadequate integration of new communities into pre-existing communities can pose a risk on the value of a property Mitigants: – Fund managers’ ESG approach – Investment strategy focuses on partnership with social sector organisations that have deep expertise and good track records in working with vulnerable clients – Integration of user voice and direct engagement with key stakeholders including employees, clients and partners, where practically applicable by investee companies

Governance

High Impact Housing

Materiality: Low Investments are focused in UK sectors with clear and robust regulatory frameworks and standards. Investment selection draws on Big Society Capital’s rigorous organisation and management due diligence and ongoing monitoring of portfolio fund managers Potential material issues: – None identified

Debt and Equity for Social Lending

Debt and Equity for Social Lending

Materiality: Medium Potential material issues:

– Safeguarding clients: Most investments interact with potentially vulnerable clients and therefore safeguarding is a key social risk area for management across the portfolio – Decent working condition and inclusive practices: Health, social care, voluntary and charitable sectors have a high prevalence of lower paid jobs. Ensuring employment practices align with expected standards of being safe, inclusive and equitable is therefore a key risk area for investments – Customer privacy and data security: Ensuring the privacy and security of customer data is a key risk Mitigants:

Social Outcomes Contracts

– Fund managers and borrowers’ ESG processes and policies – Fund managers and borrowers’ EDI processes and policies – HR policies – Data protection policies

Liquidity assets

Social Outcomes Contracts

Materiality: Medium Potential material issues: – Safeguarding clients: Social outcomes contracts engage with highly vulnerable people Mitigants: – Contracts are required to meet stringent ESG requirements set and assessed by commissioners

*Materiality is assessed in line with Big Society Capital’s Responsible Investment Policy, available online here

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