---
title: "G12 Financing & Investment Criteria"
version: "1.0"
upload_date: "2026-05-23"
file_type: "md"
verification_status: "internal"
description: "Guide on integrating sustainability criteria into financing and investment decisions (G12)."
---

# G12 Financing & Investment Criteria

## G12 Answer Options

- Yes — sustainability criteria are formally integrated into financing and investment decisions
- Yes — sustainability is considered informally on a case-by-case basis
- No — sustainability is not considered in financing or investment decisions
- Planned — sustainability criteria will be introduced within the next 12 months
- Not applicable — no financing or investment activity during the reporting period

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## Recommended selection and rationale

**Recommended selection:** Yes — sustainability criteria are formally integrated into financing and investment decisions.

**Rationale:** Rempah Warisan Bernam, supported by iZND, applies proportionate sustainability checks to capital and investment choices (e.g., equipment upgrades, supplier financing, pilot investments in traceability). This formal approach ensures investments advance environmental, labour and governance objectives while protecting commercial returns.

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## G12A. Additional information (paste-ready)

Rempah Warisan Bernam integrates sustainability into financing and investment decisions through a proportionate, risk-based process. For any material capital expenditure, supplier financing, or strategic investment we: (1) screen proposals against environmental, labour and anti-corruption risk criteria; (2) require a short sustainability impact note (including expected KPI changes and any mitigation measures); (3) apply a simple cost-benefit and payback assessment that includes sustainability co-benefits (waste reduction, energy savings, supplier uplift); and (4) require Steering Committee sign-off for investments above defined thresholds. For higher-risk or higher-value investments we require third-party technical or social assurance. Financing decisions are tracked in the investment register and reported annually in the COP.

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## Examples of mechanisms and KPIs

| Mechanism | How it works | Example KPI |
| :--- | :--- | :--- |
| Sustainability screening checklist | Mandatory short form for all capex and supplier finance requests | % of proposals screened |
| Investment impact note | Quantifies expected waste, energy, jobs, supplier income uplift | Expected waste reduction (%) |
| Steering Committee sign-off | Board/committee approval for material investments | % of investments with committee approval |
| Preferential supplier financing | Better terms for suppliers meeting Code of Conduct | # suppliers financed; supplier compliance rate |
| Selective third-party assurance | External check for high-risk investments | # investments third-party verified |
| Post-investment monitoring | Track realized vs expected sustainability outcomes | Realized vs forecast energy savings (%) |

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## One line summary for UNGC field

**One line:** Sustainability criteria are formally integrated into financing and investment decisions via screening, impact notes, Steering Committee sign-off and post-investment monitoring, with selective third-party assurance for higher-risk investments.

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## Next steps to strengthen disclosure

1.  Publish the investment screening checklist and a short template impact note on the Evidence page.
2.  Add two headline KPIs to the KPI CSV: `% investments screened` and `% investments meeting expected sustainability outcomes`.
3.  Commit to selective third-party assurance for one headline investment per year and reference the verifier in the Verification Notes.