Sustainability Financing Framework

CA Immo upgraded its 2020 Sustainability Bond Framework to a broader 2022 Sustainability Financing Framework with significantly expanded scope and structure. The framework evolved from a narrow bond-specific approach to a comprehensive multi-pillar sustainability strategy covering Environment, Social, and Governance dimensions. New sustainability targets were introduced for climate-friendly mobility, social engagement became a formal pillar, and reporting obligations were enhanced to include both allocation and impact reporting. The document restructuring reflects a maturation of CA Immo's sustainability commitments and alignment with evolving ESG best practices in the real estate sector.

• expanded Document Scope and Framework Type — Framework expanded from 'Sustainability Bond Framework' to broader 'Sustainability Financing Framework' to encompass multiple financing instruments beyond bonds
• expanded Sustainability Strategy Structure — Strategy restructured into formal Environment, Social, and Governance (ESG) pillars, with previously separate topics now organized under these categories
• expanded Environmental Targets — New environmental category introduced for 'Climate-friendly mobility' as a distinct sustainability focus area
• expanded Eligibility Criteria — Energy efficiency and sustainability certification criteria now explicitly separated into distinct sub-categories with enhanced clarity
• added Social Engagement — New dedicated section for 'Social Engagement' added as a formal pillar of the sustainability strategy
• added Governance — New 'Governance' section added as a formal pillar of the sustainability strategy
• expanded Reporting Requirements — Reporting obligations expanded to explicitly include both 'Allocation report' and 'Impact report' as distinct reporting components
• expanded Process Documentation — Framework documentation became more granular with numbered sections and subsections for improved clarity and governance