Better Health for All

LAIQON AG's core business is asset management, which is inherently neutral regarding direct health impact. However, the company emphasizes sustainability as a core strategy, aiming to align its entire product portfolio with UN Sustainable Development Goals (SDGs) and Articles 8/9 of the SFDR Disclosure Regulation.

As of the end of 2023, the entire product offering is optimally aligned with SFDR Articles 8/9. Specifically, LF – Credit Platform funds only invest in companies that make a positive contribution to achieving the UN SDGs, which include 'Good Health and Well-being' (SDG 3). 95% of retail funds assets under management are classified as Article 8 or 9 SFDR. The company excludes investments in controversial weapons and has a target to minimize or abolish links to them, aiming for 0-2% of AUM by 2024 from a 5% baseline in 2022. They divested from PostNL due to allegations of human trafficking and modern slavery. The company's AI processes 125 million data points daily, calculating forecasts with different parameters, and structures portfolios more defensively when forecasts are uncertain, creating greater transparency for portfolio management.

Fair Pay & Worker Respect

No specific regulatory actions, violations, fines, or compliance issues related to labor or human rights are mentioned for the company.

Information regarding other fair pay and worker respect metrics, such as living wage coverage, CEO to median employee pay ratio, collective bargaining, safety incidents, pay equity, worker engagement, turnover rate, insecure contracts, or health insurance coverage, is not available.

Honest & Fair Business

The company had one financial restatement for 2023, attributed to deferred taxes being netted for the first time in 2024 for comparability.

Its annual and consolidated financial statements for 2022 and 2023 received unqualified audit opinions from independent auditors Baker Tilly GmbH. RSM Ebner Stolz GmbH & Co. KG was appointed as the new independent auditor for 2024. The independent auditor also reviewed the risk early detection system, confirming full compliance with statutory requirements. The company uses RepRisk data for monthly controversy assessment of its mutual fund range to minimize reputational risk and verify exposure to UN Global Compact violations. A Code of Conduct is binding on the company and all employees, with an update planned for the first half of 2025. The company relies on ESG data providers or external expert sources for determining involvement in controversial weapons. For thematic bonds, 50-75% have third-party assurance, second-party opinions, or approved verifiers. The PRI report, however, states that the information has not been audited by the PRI or any other party.

Kind to Animals

LAIQON AG operates as an investment and asset manager, focusing on investment products such as funds.

Its business model does not involve activities that would require cruelty-free certification for products, animal testing, management of animal-related operations, use of animal-derived ingredients, animal agriculture, or direct impact on wildlife habitats. Therefore, all KPIs related to these activities are not applicable to the company's direct operations.

No War, No Weapons

LAIQON AG, an investment and asset manager, has no direct involvement in arms manufacturing, defense contracts, or dual-use technology development. Its AI systems are used for investment analysis and not militarily. The company has a formal "Investment Policy Regarding Manufacturers of Outlawed and Controversial Weapons" (dated June 5, 2024)

which defines and bans investment in manufacturers of cluster munitions, anti-personnel mines, biological/chemical weapons, nuclear weapons, depleted uranium, white phosphorus, and lethal autonomous weapon systems. This policy is reviewed by the Sustainability Committee and approved by management board members, with quarterly analysis of the controversial weapons target reviewed with the CEO and CWO. The company explicitly uses the UN Guiding Principles on Business and Human Rights as a framework for its sustainability outcomes, with a majority of its Assets Under Management (AUM) covered by human rights guidelines. In 2022, LAIQON AG had a 5% exposure to controversial weapons, with a target to reduce this to 0-2% by 2024, covering 80% of its AUM. This indicates ongoing links to controversial weapons, meaning the company does not have verified zero exposure. This also implies a 95% compliance rate with its ethical red lines in 2022. The company has a formal divestment policy for issuers engaged with controversial weapons, as demonstrated by the divestment from Veolia due to nuclear weapons involvement. The reduction from 5% to a target of 0-2% by 2024 represents a divestment of less than 5% of the relevant assets. Portfolios are subject to review, and there is continuous monitoring of controversial weapons.

Planet-Friendly Business

LAIQON AG has committed to the Science Based Targets initiative (SBTi) and plans to develop science-based targets for climate neutrality, but these targets are not yet validated.

The company has not reported any environmental compliance violations or fines. While LAIQON AG mentions a commitment to CO2 neutrality, no specific net-zero target year has been declared or verified. The company has also committed to the TCFD recommendations but has only performed a partial mapping, lacking scenario analysis.

Respect for Cultures & Communities

No specific, concrete data points were found in the provided articles for any of the KPIs related to 'Respect for Cultures & Communities'.

The articles primarily focus on financial performance, assets under management, and general sustainability strategies (like PRI signatory status and FNG Seal), without providing quantitative evidence on community engagement, cultural preservation, local employment, or grievance mechanisms specific to LQAG.XETRA.

Zero Waste & Sustainable Products

The provided articles focus on LAIQON AG's financial performance, strategic cooperation, and investment policy regarding controversial weapons. There is no specific, concrete data or information available in the articles concerning the company's own waste diversion rate, product recyclability, packaging sustainability, recycled content, single-use plastic reduction, take-back programs, circular design principles, waste reduction initiatives, hazardous waste management, product durability, repairability, waste audit frequency, zero waste certification, waste disposal violations, material efficiency, packaging-to-product ratio, waste reduction targets, supplier waste requirements, or customer waste education.

Consequently, no KPIs related to Zero Waste & Sustainable Products can be scored based on the evidence provided.