# Appendix 5 – Sustainable Finance Disclosure Regulation (Regulation (EU) 2019/2088) (unaudited)
In addition, the subfund has a lower carbon footprint than its benchmark. The reduction in carbon emissions for a security and/or issuer is measured based on its carbon intensity in scopes 1 and 2. Scope 1 refers to direct carbon emissions and therefore includes all direct greenhouse gas emissions from owned or controlled sources of the rel- evant entity or issuer (e.g. electricity generated in-house). Scope 2 refers to indirect carbon emissions and therefore includes greenhouse gas emissions from the generation of electricity, thermal energy and/or steam that is consumed by the relevant entity or issuer. The calculation excludes cash, certain derivatives and other unrated instruments.
The subfund will not directly invest in companies which breach the principles of the UN Global Compact, unless cred- ible corrective action has been taken.
The subfund achieved the ESG targets stated above during the reference period.
In addition, under Regulation (EU) 2020/852 (the “Taxonomy Regulation”) a financial product categorized in accor- dance with article 8(1) SFDR that promotes environmental characteristics must make additional disclosures as of 1 January 2022 on such objective and a description of how and to what extent its investments are in economic activi- ties that qualify as environmentally sustainable under article 3 of the Taxonomy Regulation. However, due to the absence of reliable, timely and verifiable data, the subfund is unable to make required disclosures as of 1 January 2022. The subfund does not commit to making a minimum proportion of investments which qualify as environmen- tally sustainable under Article 3 of the Taxonomy Regulation. Taking into account the recent and evolving aspects of sustainable finance at the European level, such information will be updated once the Management Company has the necessary data. An update of the prospectus will be made where relevant to describe how and to what extent the investments underlying the financial product are in economic activities that qualify as environmentally sustainable under the Taxonomy Regulation.
UBS (Lux) Bond SICAV
Annual report and audited financial statements as of 31 May 2022
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Translation (ENFR, 2022-05-31):
# Annexe 5 – Règlement sur la publication d’informations en matière de durabilité dans le secteur des services financiers (SFDR) (Règlement (UE) 2019/2088) (non audité)
quelle mesure ses investissements sont réalisés dans des activités économiques qui remplissent les critères de durabi- lité environnementale conformément à l’article 3 du Règlement sur la taxinomie. Toutefois, compte tenu de l’insuf- fisance de données fiables, à jour et vérifiables, le compartiment n’est pas en mesure de fournir ces informations au 1
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janvier 2022. Le compartiment ne s’engage pas à consacrer une part minimale de ses actifs à des investissements durables sur le plan environnemental au sens de l’article 3 du Règlement sur la taxonomie. Compte tenu de l’évolu- tion des aspects sous-jacents de la finance durable en Europe, ces informations seront actualisées dès que la Société de gestion disposera des renseignements nécessaires. Le prospectus sera mis à jour le cas échéant afin de décrire comment et dans quelle mesure les investissements sous-jacents du produit financier sont réalisés dans des activités économiques qui remplissent les critères de durabilité environnementale en vertu du Règlement sur la taxonomie.
UBS (Lux) Bond SICAV
Rapport annuel et états financiers révisés au 31 mai 2022
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