Environmental, Social & Governance Impact

RESTITUIT Holdings SE is committed to integrating ESG principles throughout our portfolio company selection, reconstruction projects, and operational standards—delivering transparent, responsible investment that supports Ukrainian reconstruction while upholding EU governance and transparency requirements.

Responsible investment framework for capital-market readiness and stakeholder accountability.

ESG compliance framework

ESG Commitment

RESTITUIT Holdings SE intends to integrate environmental, social, and governance principles across all aspects of our investment and reconstruction activities:

  • Portfolio Company Selection

    ESG due diligence integrated into acquisition and partnership evaluation processes

  • Reconstruction Projects

    Sustainable methodology applied to Ukrainian reconstruction and infrastructure initiatives

  • Supplier Due Diligence

    ESG and compliance screening applied to vendor and partner relationships

  • Investor Reporting

    Transparent disclosure of ESG metrics, progress, and impacts to stakeholders

Environmental Impact

Commitment to resource efficiency, energy consciousness, and sustainable operations across portfolio companies and reconstruction initiatives.

Resource-Efficient Reconstruction

Implementing resource-conscious methodologies in Ukrainian reconstruction projects, prioritizing sustainable materials and waste minimization.

Planned

Energy-Conscious Operations

Portfolio companies expected to adopt energy-efficient systems and transition toward renewable energy sources in their operations.

Target

Sustainable Supply Chains

Vendor and supplier selection incorporates sustainability criteria, environmental compliance, and responsible sourcing standards.

Target

Waste Reduction & Circularity

Portfolio companies and reconstruction projects implement waste minimization, recycling programs, and circular economy principles.

Target

Environmental Due Diligence

Future portfolio companies assessed for environmental compliance, pollution risks, and sustainability of operations.

Planned

Climate & Transition Risk

Monitoring and planning for climate impacts and energy transition risks in portfolio companies and reconstruction projects.

Target

Social Impact

Supporting job creation, local community development, skills transfer, and responsible employment standards across our portfolio and reconstruction initiatives.

Job Creation

Portfolio companies and reconstruction projects prioritize local employment opportunities, supporting economic recovery and livelihoods in Ukraine and the region.

Active

Community Support

Direct support for local communities impacted by reconstruction, including affordable housing, utilities access, and community infrastructure development.

Target

Skills Transfer & Development

Investment in workforce training, vocational development, and knowledge transfer to build local reconstruction and operational capacity.

Planned

Reconstruction Capacity Building

Support for institutional and civil sector capacity in Ukraine, strengthening project management and reconstruction coordination capabilities.

Target

Responsible Employment Standards

Portfolio companies expected to adhere to fair labor practices, anti-discrimination policies, health and safety standards, and freedom of association.

Baseline

Ukrainian Supplier Development

Preference for Ukrainian and local suppliers and partners, supporting regional economic development and supply chain resilience.

Target

Governance & Compliance

RESTITUIT Holdings SE operates under a structured governance framework aligned with EU regulatory standards and pre-listing compliance requirements, ensuring accountability, transparency, and investor protection.

  • Supervisory Board Oversight

    Dedicated supervisory board providing independent oversight of management decisions and strategic direction

  • Compliance Framework

    Structured policies and procedures ensuring adherence to EU regulations and pre-listing requirements

  • Anti-Corruption Principles

    Zero-tolerance policy for corruption, bribery, and unethical conduct across all operations

  • Sanctions Screening

    Systematic screening of counterparties, suppliers, and beneficial owners against international sanctions lists

  • Supplier Due Diligence

    Comprehensive screening of vendors, partners, and contractors for compliance and reputational risks

  • Financial Reporting Discipline

    Regular audited financial statements and transparent reporting aligned with IFRS standards

  • Investor Transparency

    Regular investor communications, reporting, and disclosures ensuring full visibility into operations and performance

Impact Metrics & Progress

RESTITUIT Holdings SE tracks and reports key impact metrics to demonstrate accountability and progress toward ESG objectives.

Jobs Supported

[TBC]

Across portfolio companies and reconstruction projects

Portfolio Companies

2

Current integrations (AGRONET, JAZMAR TRADE)

Reconstruction Projects

[TBC]

Supported and/or planned in Ukraine and region

Capital Deployed

[TBC]

In portfolio companies and reconstruction

Local Suppliers Engaged

[TBC]

Supporting Ukrainian and regional economies

ESG Audits Completed

[TBC]

Portfolio company ESG assessments

Note: Impact metrics are to be tracked and reported as portfolio companies are integrated, reconstruction projects progress, and ESG baseline data is collected. Metrics will be updated quarterly and included in annual ESG reports as the reporting roadmap progresses.

ESG Reporting Roadmap

Five-phase implementation timeline for ESG integration, assessment, and transparent investor reporting.

1

ESG Baseline & Policy Framework

Establish ESG baseline, define policies, and establish governance structures

2026 Q1-Q2
2

Portfolio Company ESG Screening

Implement ESG due diligence and screening for all portfolio companies and new acquisitions

2026 Q2-Q3
3

Annual ESG Reporting

Publish first ESG report covering portfolio performance, progress, and target alignment

2026 Q4
4

Third-Party Verification

Engage external verifiers to assure ESG data accuracy and reporting credibility

2027 Q1-Q2
5

Investor ESG Dashboard

Launch real-time ESG dashboard for investor access to performance metrics and impact data

2027 Q2-Q3

ESG Impact Dashboard

RESTITUIT Holdings SE is developing an investor-facing ESG dashboard to provide real-time visibility into impact metrics, portfolio company performance, and progress toward strategic ESG objectives.

Real-time Environmental Metrics

Carbon footprint, energy consumption, waste reduction progress

Social Impact Tracking

Jobs created, community support, skills training participation

Governance Compliance Status

Audit completion, sanctions screening results, reporting status

Portfolio Performance Analytics

Investment returns, impact ROI, risk assessments

Dashboard launch targeted for Phase 5 (2027 Q2-Q3) of ESG roadmap, subject to portfolio completion and data availability.