US Solar Fund PLC

SRI Style:

Environmental Style

SDR Labelling:

Unlabelled (No CFD)

Product:

Investment Trust

Fund Region:

USA

Fund Asset Type:

Infrastructure

Launch Date:

13/04/2021

Last Amended:

Jul 2026

Dialshifter ():

Fund/Portfolio Size:

£m

Total Screened Themed SRI Assets:

£156.00m

(as at: 31/12/2025)

Total Responsible Ownership Assets:

£14544.00m

(as at: 31/12/2025)

Total Assets Under Management:

£14544.00m

(as at: 31/12/2025)

ISIN:

GB00BJCWFX49

Objectives:

USF is not required to report in line with the UK Sustainability Disclosure Requirements. Notwithstanding that the rules do not directly apply to the Company, the Board has a strong commitment to clear and transparent disclosures for investors and, working with the Investment Manager, aims to comply with the anti-greenwashing rule and associated guidance.

 

Please note: re fund size:

The Fund reports in USD:

  • NAV = $186.2m
  • Market cap = $104.7m

(Using Oanda FX rates at 31 Dec 2025, this equals NAV = £138m & Market Cap = £77.6m)

Sustainable, Responsible
&/or ESG Overview:

USF was established to contribute to global efforts to address the impacts of climate change and better manage the world’s resources for present and future generations. The Company is focused on sustainability, both in its driving purpose as an investor in solar generation capacity, and also in the way the Company is managed. In addition to USF’s sustainable fundamentals, the Company seeks to conduct its business in a sustainable way, to ensure that its impact is positive and that the risk of potential adverse impacts is reduced or removed entirely. To do this, the Company draws on several benchmarks and frameworks to guide its approach to Environmental, Social and Governance (ESG) risk and opportunity management.

Primary fund last amended:

Jul 2026

Information directly from fund manager.

Fund Filters

Sustainability - General
Sustainability policy

Has policies that consider (environmental and social) sustainability issues. Strategies vary but are likely to consider environmental issues like climate change, carbon emissions, biodiversity loss, resource management, environmental impacts; and social issues like equal opportunities, human rights, labour standards, diversity and adherence to internationally recognised codes. See individual entry information.

Encourage more sustainable practices through stewardship

Aim to encourage higher sustainability standards through responsible ownership / stewardship / engagement / voting activity

Climate Change & Energy
Clean / renewable energy theme or focus

Invest (or may invest) in clean / renewable energy companies and other assets. The proportion directly or indirectly invested in renewable energy may vary over time.

Ethical Values Led Exclusions
Tobacco & related product manufacturers excluded

Companies are excluded if they are involved in any aspect of the production chain for tobacco products, including cigarettes, vaping, e-cigarettes, chewing tobacco and cigars.

Controversial weapons exclusion

Excludes companies which make controversial weapons such as landmines, cluster munitions and chemical weapons.

Armaments manufacturers avoided

Avoids companies that manufacture weapons intended specifically for military use. Strategies vary - may or may not include non-strategic military products.

Alcohol production excluded

Avoids companies that produce alcohol. Strategies vary; some may allow a small proportion of revenue to come from this area.

Gambling avoidance policy

Avoids companies with significant involvement in the gambling industry. Some may allow a small proportion of revenues to come from this area.

Pornography avoidance policy

Avoids companies that derive significant income from pornography and related areas. Strategies vary.

Governance & Management
Avoids companies with poor governance

Avoids investing in companies with poor governance practices.(e.g. board structure, management practices etc.) Views may however vary on what counts as 'poor' practices - and funds may not immediately divest as they may prefer to work to encourage higher standards.

Anti-bribery & corruption policy

Has policies explaining how managers will respond to assets / companies that do not comply with relevant anti-bribery and anti-corruption standards or laws. Strategies vary; options include stewardship/ engagement and divestment - or a combination.

Encourage higher ESG standards through stewardship activity

Aim to encourage higher ESG standards through responsible ownership / stewardship / engagement /voting activity

Product / Service Governance
ESG integration strategy

Find fund / asset managers that factor in 'environmental, social and governance' issues as part of their investment decision making process. A focus on 'ESG' typically means a fund is carrying out additional research to help reduce ESG related risks. It does not necessarily mean a focus on sustainability. Strategies vary. See fund literature.

Asset Size
Invests mostly in small or mid cap companies / assets

Has SRI strategies which focus their investment stock selection on small or mid cap companies / assets. (e.g. below circa £10bn)

Targeted Positive Investments
Invests >25% in environmental / social solutions companies

Invests >25% of their capital in companies where a major part of their business is focused on helping to address environmental or social challenges.

Invests >50% of fund in environmental / social solutions companies

Invests >50% of their capital in companies where a major part of their business is focused on helping to address environmental or social challenges.

Impact Methodologies
Measures positive impacts

Aims to measure the positive real world environmental and / or social benefits that are associated with their investment strategy. Investments that aim to deliver positive impacts and measure those impacts may be referred to as 'Impact' - although impact measurement is not restricted to Impact investments. Strategies vary.

Over 50% in assets providing environmental or social ‘solutions’

Invests more than 50% of capital in assets which are regarded as being significantly focused on providing solutions to environmental or social challenges. Strategies vary.

How The Fund/Portfolio Works
Positive selection bias

Focuses on finding and investing in companies with positive / beneficial attributes. This strategy can be applied in addition to exclusion criteria and engagement/stewardship activity.

Negative selection bias

Has principle 'ethical approach' to avoid companies by using negative screening criteria. Strategies vary.

Significant harm exclusion

Aims to avoid companies that do significant harm. This originates from the EU’s sustainable finance ‘DNSH’ (do no significant harm) work, which is not necessarily used by UK investors.

Assets mapped to SDGs

Invests in assets which can be 'mapped' (reviewed) their investment selection and management strategies to identify which of the UN Sustainable Development Goals (SDGs) the fund is helping to address.

Combines ESG strategy with other SRI criteria

Invests in assets which have an ESG strategy (which is typically focused on avoiding companies that pose environmental, social or governance related risks) together with additional criteria such as positive and/or negative screens, themes and stewardship strategies.

ESG risk mitigation focus

Focuses on the careful management of environmental, social and governance (ESG) related risks - typically by avoiding or being underweight in companies seen as posing major risks in these areas (i.e. not necessarily by using themes, exclusions etc).

SRI / ESG / Ethical policies explained on website

Publish explanations of their ethical, social and/or environmental policies online (i.e. investment decision making strategies/ buy/sell &/or asset management strategies).

Do not use stock / securities lending

Does not use stock lending for performance or risk purposes.

Labels & Accreditations
London Stock Exchange Green Economy Mark

Find options certified by the London Stock Exchange as having over 50% of its assets contributing to the green economy https://www.londonstockexchange.com/raise-finance/sustainable-finance/green-economy-mark.

Fund Management Company Information

About The Business
Responsible ownership / stewardship policy or strategy (AFM companywide)

Finds fund / asset management companies that have a published company wide stewardship, engagement and / or responsible ownership policy or strategy that covers all investments. Stewardship typically involves encouraging higher ESG standards through voting and dialogue.

ESG / SRI engagement (AFM companywide)

Find fund / asset management companies that actively encourage higher 'environmental, social and governance' and / or 'sustainable and responsible investment' practices across investee companies - typically where the aim is to encourage positive change that is aligned with the best interests of investors. Strategies vary. See additional information and options.

Responsible ownership / ESG a key differentiator (AFM companywide)

Find fund / asset managers that consider responsible ownership and ESG to be a key differentiator for their business.

Senior management KPIs include environmental goals (AFM companywide)

The leadership team of this fund / asset manager have performance targets linked to environmental goals.

SDG aligned aims / objectives (AFM companywide)

Find fund / asset management companies that aim to align all their investments (across all funds) to help meet the aims of the UN Sustainable Development Goals.

Integrates ESG factors into all / most research (AFM companywide)

Find fund / asset management companies that consider environmental, social and governance (ESG) issues when deciding whether or not to invest in a company for all / almost all of their funds and other assets. This is increasingly seen as part of sound risk management.

In-house diversity improvement programme (AFM companywide)

Finds organisations / fund managers that have an in-house (company wide) diversity improvement programme - meaning that they are working to ensure that within their own businesses they employ people from diverse backgrounds - often typically focused on ethnicity and/or sex.

Diversity, equality & inclusion engagement policy (AFM companywide)

Find fund / asset management companies that encourage the companies they invest in to have strong diversity, race, gender and other equality policies across all assets held, not simply screened or themed SRI/ESG funds. (ie Asset Management company wide).

Collaborations & Affiliations
PRI signatory

Find fund / asset management companies that have signed up to the UN backed 'Principles of Responsible Investment'.

TNFD forum member (AFM companywide)

A member of the Taskforce for Nature Related Financial Disclosures group which aims to aid risk management and shift money towards nature-positive outcomes.

Resources
In-house responsible ownership / voting expertise

Find fund / asset management companies that employ people to steer and support fund managers in voting shares at company AGM's and EGMs in ways that are consistent with encouraging higher ESG/sustainability standards.

Employ specialist ESG / SRI / sustainability researchers

Find a fund / asset management company that directly employs specialist ESG/SRI/sustainability researchers or analysts. This allows asset managers to discuss environmental, social and governance risks and opportunities directly with companies.

ESG specialists on all investment desks (AFM companywide)

Finds organisations / fund managers that have one or more ESG/sustainability experts on all investment teams or 'desks' (all asset types)

Accreditations
PRI A+ rated (AFM companywide)

Finds organisations / fund managers that have an A+ PRI rating - meaning they are highly rated according to the 'Principles of Responsible Investment'

Engagement Approach
Regularly lead collaborative ESG initiatives (AFM companywide)

Find fund / asset management companies that regularly initiate or run industry wide (collaborative) investor projects aimed at raising environmental, social and governance standards amongst investee companies.

Engaging on climate change issues

Fund / asset manager has stewardship /responsible ownership strategy that is focused on addressing climate change with investee assets.

Engaging with fossil fuel companies on climate change

Fund / asset manager has a stewardship /responsible ownership strategy that involves working with fossil fuel companies on climate change related issues. See fund manager website for details.

Engaging on biodiversity / nature issues

The fund / asset manager has a responsible ownership / stewardship strategy that focuses on biodiversity and nature issues relating to the assets they invest the aim of which will be to reduce harm and or deliver improvement. Strategies vary. https://tnfd.global

Engaging to encourage a Just Transition

Fund / asset manager has a responsible ownership / stewardship strategy which means they are working to encourage the shift to more sustainable business practices in ways that respect and are sensitive to social issues and the impact change has on people effected by the changes that are taking place. https://www.transitionpathwayinitiative.org/ https://transitiontaskforce.net/

Engaging on human rights issues

Fund / asset manager has responsible ownership / stewardship strategy in place which aims to address human rights issues in investee companies (and potentially their suppliers) with the aim of raising standards

Engaging on labour / employment issues

Fund / asset manager has responsible ownership / stewardship strategy in place that aims to improve labour standards for the benefit of employees in investee companies (and potentially their suppliers)

Engaging on diversity, equality & / or inclusion issues

Fund / asset management company has a stewardship strategy in place which involves working to raise diversity, equality and inclusion standards across investee assets

Engaging to stop modern slavery

Fund / asset manager is working with the assets they hold to help stamp out modern slavery - where direct or indirect company employees are exploited for business benefits.

Engaging on governance issues

Fund / asset managers have stewardship strategies in place that focus on improving governance standards across investee assets

Engaging on responsible supply chain issues

Has a stewardship / responsible ownership strategy that encourages responsible supply chain - ie the managers will discuss environmental, social and governance issues with investee companies with the aim of raising standards

Company Wide Exclusions
Controversial weapons avoidance policy (AFM companywide)

Find fund / asset management companies (not funds) that avoid investment in 'controversial weapons' across all of their funds and other investment vehicles.

Tobacco avoidance policy (AFM companywide)

Find fund / asset management companies that avoid investment in tobacco (manufacturing) companies across all their assets.

Coal exclusion policy (group wide coal mining exclusion policy)

This fund / asset manager excludes direct investment in the coal mining industry. Managers ability to do this may depend on the geographic regions in which they invest.

Climate & Net Zero Transition
Encourage carbon / greenhouse gas reduction (AFM companywide)

Find fund / asset management companies that are working with the companies they invest in to encourage reductions in carbon dioxide and other greenhouse gas emissions.

Sustainable, Responsible &/or ESG Policy:

US Solar Fund ('USF', 'the Company') embodies a proactive approach to address climate change and promote sustainable resource management. The Company’s investment focus lies in solar energy investment, aligning its business with the imperative, and financial opportunity, to reduce carbon emissions and foster a cleaner economy.

As at 31 December 2025, USF has a portfolio of 41 assets with a combined capacity of 443 MWDC in solar generation. This substantial capacity translated into tangible environmental benefits, as the Company’s efforts displaced over 434,100 metric tonnes of CO2e emissions for the year. Such a reduction is equivalent to the annual emissions of over 103,400 passenger vehicles or the energy consumption of approximately 65,600 households in the United States.

Furthermore, USF’s commitment to sustainability extends beyond its investment activities. The Company places an emphasis on conducting its operations in a responsible and environmentally conscious manner. It actively engages with local communities to strive for positive impacts and maintains transparent communication with stakeholders regarding its environmental footprint and societal contributions.

The Company supports the 2030 Agenda for Sustainable Development adopted by the UN Member States in 2015. Alignment with the UN Sustainable Development Goals ('SDGs') is a key part of the Company’s approach to Environmental, Social and Governance (‘ESG’) integration. The Company contributes towards the SDGs in two main ways; the positive environmental and social characteristics of its investments and its approach to active asset management.

Process:

Since 1 December 2023, the Company has been managed by Amber Infrastructure Investment Advisor, LLC (AIIA or the Investment Manager), part of the Amber Infrastructure Group (Amber), a Boyd Watterson Global Company. USF has not made any new investments since this date, however the Investment Manager’s approach to ESG integration across the investment lifecycle applies to USF, and includes the following key stages where applicable:

  1. Research and Innovation

Amber Infrastructure Investment Advisor, LLC (AIIA or the Investment Manager), undertakes targeted research that examines the potential for new investment opportunities.

  1. Screening

All investments are initially screened against the Investment Manager’s exclusion criteria, and for any ESG ‘red flags’.

  1. Due Diligence

The Investment Manager undertakes a bespoke due diligence on all potential investments, guided by the investment’s location, asset type and risk profile. Where applicable, the Investment Manager’s deal teams work closely with its dedicated ESG team to develop comprehensive ESG due diligence scopes to ensure ESG risks and opportunities are considered prior to investment. Any items that require addressing post-investment are built into Environmental and Social Action Plans.

  1. Execution

USF seeks to build ESG clauses into documentation with its investments, including Environmental and Social Action Plans that are prepared at the due diligence stage. This incorporates any actions required to ensure environmental and social safeguarding.

  1. Active Management

Where applicable, the Investment Manager’s specialist asset management teams monitor the delivery of Environmental and Social Action plans and other agreed targets. ESG Key Performance Indicators (‘KPIs’) and risks are incorporated into reporting, risk management systems and objectives.

  1. Monitoring and Reporting

The Investment Manager’s asset management team is responsible for monitoring assets and reporting to the Company’s Investment Adviser’s ESG Steering Committee. This process covers a comprehensive set of ESG data, including Principal Adverse Impact indicators, aligned with the definitions set out in Annex 1 of the Regulatory Technical Standards (‘RTS’) under the Sustainable Finance Disclosure Regulation (‘SFDR’).

  1. Exit

While ESG considerations are considered through the entire lifecycle for USF, to the eventual exit from the investment, the Investment Manager aims to enhance value by ensuring investments are on a sustainable pathway, in line with recognised performance standards and business case assumptions.

Resources, Affiliations & Corporate Strategies:

Amber Infrastructure Investment Advisor, LLC (Amber or the Investment Manager), is responsible for implementing USF’s ESG policies within its day-to-day activities. This includes the integration of ESG considerations through investment origination and management of USF’s investments.

Amber’s Executive Committee is responsible for the stewardship of its business and affairs. The Executive Committee discharges its sustainability responsibilities directly through its internal Risk Committee, ESG Steering Committee, and Diversity and Inclusion Subcommittee. The ESG Steering Committee is chaired by its Chief Operating Officer. The Committee’s primary role is to integrate and strengthen its ESG considerations within investment and asset management activities at a corporate level. The Investment Adviser is supported by a dedicated ESG team.

The Investment Manager has two dedicated ESG employees, including a Head of ESG with 20+ years’ experience and an ESG Analyst with 10+ years’ experience. The team works exclusively on integrating ESG across the investment lifecycle.

Amber utilises various frameworks and benchmarks to guide our approach to investment and asset management. These include:

UN SDGs

Amber believes that by investing in infrastructure that supports a sustainable, prosperous, equitable and resilient society, we will maintain robust financial performance for our shareholders and fund investors. Amber is supportive of the 2030 Agenda for Sustainable Development adopted by the UN Member States in 2015. Alongside our own research into emerging trends and technologies, we draw on the SDGs to help guide our approach to sustainability

 UN PRI

To benchmark our ESG integration performance, Amber became a signatory of the UN PRI in 2019. All investment-related activities by Amber are in line with commitments to the Principles, which includes all activities relating to the funds it manages. Amber has received 5* for the Strategy and Governance, and Infrastructure modules each year since it first became a signatory.

 TCFD

Climate change presents both transitional and physical risks and opportunities for Amber’s business and investments. As such, it continues to be a high priority for Amber. Amber’s Executive Committee resolved support the recommendations of the Taskforce on Climate-related Financial Disclosure (‘TCFD’), and implements TCFD reporting on the funds it manages

TNFD

Amber is a member of the forum for the Taskforce on Nature-related Financial Disclosures (TNFD).

Paris Agreement

To tackle climate change and its negative impacts, world leaders at the UN Climate Change Conference (COP21) in Paris reached a breakthrough on 12 December 2015: the historic Paris Agreement. Amber is a supporter of the Objectives of the Paris Agreement. This means Amber aims for its investments to either directly, or have the potential to, support climate action.

SDR Labelling:

Unlabelled (No CFD)

Fund Name SRI Style SDR Labelling Product Region Asset Type Launch Date Last Amended

US Solar Fund PLC

Environmental Style Unlabelled (No CFD) Investment Trust USA Infrastructure 13/04/2021 Jul 2026

Objectives

USF is not required to report in line with the UK Sustainability Disclosure Requirements. Notwithstanding that the rules do not directly apply to the Company, the Board has a strong commitment to clear and transparent disclosures for investors and, working with the Investment Manager, aims to comply with the anti-greenwashing rule and associated guidance.

 

Please note: re fund size:

The Fund reports in USD:

  • NAV = $186.2m
  • Market cap = $104.7m

(Using Oanda FX rates at 31 Dec 2025, this equals NAV = £138m & Market Cap = £77.6m)

Total Screened Themed SRI Assets: £156.00m

(as at: 31/12/2025)

Total Responsible Ownership Assets: £14544.00m

(as at: 31/12/2025)

Total Assets Under Management: £14544.00m

(as at: 31/12/2025)

ISIN: GB00BJCWFX49

Contact Us: info@ussolarfund.co.uk

Sustainable, Responsible &/or ESG Overview

USF was established to contribute to global efforts to address the impacts of climate change and better manage the world’s resources for present and future generations. The Company is focused on sustainability, both in its driving purpose as an investor in solar generation capacity, and also in the way the Company is managed. In addition to USF’s sustainable fundamentals, the Company seeks to conduct its business in a sustainable way, to ensure that its impact is positive and that the risk of potential adverse impacts is reduced or removed entirely. To do this, the Company draws on several benchmarks and frameworks to guide its approach to Environmental, Social and Governance (ESG) risk and opportunity management.

Primary fund last amended: Jul 2026

Information received directly from Fund Manager

Please select what you would like to read:

Fund Filters

Sustainability - General
Sustainability policy

Has policies that consider (environmental and social) sustainability issues. Strategies vary but are likely to consider environmental issues like climate change, carbon emissions, biodiversity loss, resource management, environmental impacts; and social issues like equal opportunities, human rights, labour standards, diversity and adherence to internationally recognised codes. See individual entry information.

Encourage more sustainable practices through stewardship

Aim to encourage higher sustainability standards through responsible ownership / stewardship / engagement / voting activity

Climate Change & Energy
Clean / renewable energy theme or focus

Invest (or may invest) in clean / renewable energy companies and other assets. The proportion directly or indirectly invested in renewable energy may vary over time.

Ethical Values Led Exclusions
Tobacco & related product manufacturers excluded

Companies are excluded if they are involved in any aspect of the production chain for tobacco products, including cigarettes, vaping, e-cigarettes, chewing tobacco and cigars.

Controversial weapons exclusion

Excludes companies which make controversial weapons such as landmines, cluster munitions and chemical weapons.

Armaments manufacturers avoided

Avoids companies that manufacture weapons intended specifically for military use. Strategies vary - may or may not include non-strategic military products.

Alcohol production excluded

Avoids companies that produce alcohol. Strategies vary; some may allow a small proportion of revenue to come from this area.

Gambling avoidance policy

Avoids companies with significant involvement in the gambling industry. Some may allow a small proportion of revenues to come from this area.

Pornography avoidance policy

Avoids companies that derive significant income from pornography and related areas. Strategies vary.

Governance & Management
Avoids companies with poor governance

Avoids investing in companies with poor governance practices.(e.g. board structure, management practices etc.) Views may however vary on what counts as 'poor' practices - and funds may not immediately divest as they may prefer to work to encourage higher standards.

Anti-bribery & corruption policy

Has policies explaining how managers will respond to assets / companies that do not comply with relevant anti-bribery and anti-corruption standards or laws. Strategies vary; options include stewardship/ engagement and divestment - or a combination.

Encourage higher ESG standards through stewardship activity

Aim to encourage higher ESG standards through responsible ownership / stewardship / engagement /voting activity

Product / Service Governance
ESG integration strategy

Find fund / asset managers that factor in 'environmental, social and governance' issues as part of their investment decision making process. A focus on 'ESG' typically means a fund is carrying out additional research to help reduce ESG related risks. It does not necessarily mean a focus on sustainability. Strategies vary. See fund literature.

Asset Size
Invests mostly in small or mid cap companies / assets

Has SRI strategies which focus their investment stock selection on small or mid cap companies / assets. (e.g. below circa £10bn)

Targeted Positive Investments
Invests >25% in environmental / social solutions companies

Invests >25% of their capital in companies where a major part of their business is focused on helping to address environmental or social challenges.

Invests >50% of fund in environmental / social solutions companies

Invests >50% of their capital in companies where a major part of their business is focused on helping to address environmental or social challenges.

Impact Methodologies
Measures positive impacts

Aims to measure the positive real world environmental and / or social benefits that are associated with their investment strategy. Investments that aim to deliver positive impacts and measure those impacts may be referred to as 'Impact' - although impact measurement is not restricted to Impact investments. Strategies vary.

Over 50% in assets providing environmental or social ‘solutions’

Invests more than 50% of capital in assets which are regarded as being significantly focused on providing solutions to environmental or social challenges. Strategies vary.

How The Fund/Portfolio Works
Positive selection bias

Focuses on finding and investing in companies with positive / beneficial attributes. This strategy can be applied in addition to exclusion criteria and engagement/stewardship activity.

Negative selection bias

Has principle 'ethical approach' to avoid companies by using negative screening criteria. Strategies vary.

Significant harm exclusion

Aims to avoid companies that do significant harm. This originates from the EU’s sustainable finance ‘DNSH’ (do no significant harm) work, which is not necessarily used by UK investors.

Assets mapped to SDGs

Invests in assets which can be 'mapped' (reviewed) their investment selection and management strategies to identify which of the UN Sustainable Development Goals (SDGs) the fund is helping to address.

Combines ESG strategy with other SRI criteria

Invests in assets which have an ESG strategy (which is typically focused on avoiding companies that pose environmental, social or governance related risks) together with additional criteria such as positive and/or negative screens, themes and stewardship strategies.

ESG risk mitigation focus

Focuses on the careful management of environmental, social and governance (ESG) related risks - typically by avoiding or being underweight in companies seen as posing major risks in these areas (i.e. not necessarily by using themes, exclusions etc).

SRI / ESG / Ethical policies explained on website

Publish explanations of their ethical, social and/or environmental policies online (i.e. investment decision making strategies/ buy/sell &/or asset management strategies).

Do not use stock / securities lending

Does not use stock lending for performance or risk purposes.

Labels & Accreditations
London Stock Exchange Green Economy Mark

Find options certified by the London Stock Exchange as having over 50% of its assets contributing to the green economy https://www.londonstockexchange.com/raise-finance/sustainable-finance/green-economy-mark.

Fund Management Company Information

About The Business
Responsible ownership / stewardship policy or strategy (AFM companywide)

Finds fund / asset management companies that have a published company wide stewardship, engagement and / or responsible ownership policy or strategy that covers all investments. Stewardship typically involves encouraging higher ESG standards through voting and dialogue.

ESG / SRI engagement (AFM companywide)

Find fund / asset management companies that actively encourage higher 'environmental, social and governance' and / or 'sustainable and responsible investment' practices across investee companies - typically where the aim is to encourage positive change that is aligned with the best interests of investors. Strategies vary. See additional information and options.

Responsible ownership / ESG a key differentiator (AFM companywide)

Find fund / asset managers that consider responsible ownership and ESG to be a key differentiator for their business.

Senior management KPIs include environmental goals (AFM companywide)

The leadership team of this fund / asset manager have performance targets linked to environmental goals.

SDG aligned aims / objectives (AFM companywide)

Find fund / asset management companies that aim to align all their investments (across all funds) to help meet the aims of the UN Sustainable Development Goals.

Integrates ESG factors into all / most research (AFM companywide)

Find fund / asset management companies that consider environmental, social and governance (ESG) issues when deciding whether or not to invest in a company for all / almost all of their funds and other assets. This is increasingly seen as part of sound risk management.

In-house diversity improvement programme (AFM companywide)

Finds organisations / fund managers that have an in-house (company wide) diversity improvement programme - meaning that they are working to ensure that within their own businesses they employ people from diverse backgrounds - often typically focused on ethnicity and/or sex.

Diversity, equality & inclusion engagement policy (AFM companywide)

Find fund / asset management companies that encourage the companies they invest in to have strong diversity, race, gender and other equality policies across all assets held, not simply screened or themed SRI/ESG funds. (ie Asset Management company wide).

Collaborations & Affiliations
PRI signatory

Find fund / asset management companies that have signed up to the UN backed 'Principles of Responsible Investment'.

TNFD forum member (AFM companywide)

A member of the Taskforce for Nature Related Financial Disclosures group which aims to aid risk management and shift money towards nature-positive outcomes.

Resources
In-house responsible ownership / voting expertise

Find fund / asset management companies that employ people to steer and support fund managers in voting shares at company AGM's and EGMs in ways that are consistent with encouraging higher ESG/sustainability standards.

Employ specialist ESG / SRI / sustainability researchers

Find a fund / asset management company that directly employs specialist ESG/SRI/sustainability researchers or analysts. This allows asset managers to discuss environmental, social and governance risks and opportunities directly with companies.

ESG specialists on all investment desks (AFM companywide)

Finds organisations / fund managers that have one or more ESG/sustainability experts on all investment teams or 'desks' (all asset types)

Accreditations
PRI A+ rated (AFM companywide)

Finds organisations / fund managers that have an A+ PRI rating - meaning they are highly rated according to the 'Principles of Responsible Investment'

Engagement Approach
Regularly lead collaborative ESG initiatives (AFM companywide)

Find fund / asset management companies that regularly initiate or run industry wide (collaborative) investor projects aimed at raising environmental, social and governance standards amongst investee companies.

Engaging on climate change issues

Fund / asset manager has stewardship /responsible ownership strategy that is focused on addressing climate change with investee assets.

Engaging with fossil fuel companies on climate change

Fund / asset manager has a stewardship /responsible ownership strategy that involves working with fossil fuel companies on climate change related issues. See fund manager website for details.

Engaging on biodiversity / nature issues

The fund / asset manager has a responsible ownership / stewardship strategy that focuses on biodiversity and nature issues relating to the assets they invest the aim of which will be to reduce harm and or deliver improvement. Strategies vary. https://tnfd.global

Engaging to encourage a Just Transition

Fund / asset manager has a responsible ownership / stewardship strategy which means they are working to encourage the shift to more sustainable business practices in ways that respect and are sensitive to social issues and the impact change has on people effected by the changes that are taking place. https://www.transitionpathwayinitiative.org/ https://transitiontaskforce.net/

Engaging on human rights issues

Fund / asset manager has responsible ownership / stewardship strategy in place which aims to address human rights issues in investee companies (and potentially their suppliers) with the aim of raising standards

Engaging on labour / employment issues

Fund / asset manager has responsible ownership / stewardship strategy in place that aims to improve labour standards for the benefit of employees in investee companies (and potentially their suppliers)

Engaging on diversity, equality & / or inclusion issues

Fund / asset management company has a stewardship strategy in place which involves working to raise diversity, equality and inclusion standards across investee assets

Engaging to stop modern slavery

Fund / asset manager is working with the assets they hold to help stamp out modern slavery - where direct or indirect company employees are exploited for business benefits.

Engaging on governance issues

Fund / asset managers have stewardship strategies in place that focus on improving governance standards across investee assets

Engaging on responsible supply chain issues

Has a stewardship / responsible ownership strategy that encourages responsible supply chain - ie the managers will discuss environmental, social and governance issues with investee companies with the aim of raising standards

Company Wide Exclusions
Controversial weapons avoidance policy (AFM companywide)

Find fund / asset management companies (not funds) that avoid investment in 'controversial weapons' across all of their funds and other investment vehicles.

Tobacco avoidance policy (AFM companywide)

Find fund / asset management companies that avoid investment in tobacco (manufacturing) companies across all their assets.

Coal exclusion policy (group wide coal mining exclusion policy)

This fund / asset manager excludes direct investment in the coal mining industry. Managers ability to do this may depend on the geographic regions in which they invest.

Climate & Net Zero Transition
Encourage carbon / greenhouse gas reduction (AFM companywide)

Find fund / asset management companies that are working with the companies they invest in to encourage reductions in carbon dioxide and other greenhouse gas emissions.

Sustainable, Responsible &/or ESG Policy:

US Solar Fund ('USF', 'the Company') embodies a proactive approach to address climate change and promote sustainable resource management. The Company’s investment focus lies in solar energy investment, aligning its business with the imperative, and financial opportunity, to reduce carbon emissions and foster a cleaner economy.

As at 31 December 2025, USF has a portfolio of 41 assets with a combined capacity of 443 MWDC in solar generation. This substantial capacity translated into tangible environmental benefits, as the Company’s efforts displaced over 434,100 metric tonnes of CO2e emissions for the year. Such a reduction is equivalent to the annual emissions of over 103,400 passenger vehicles or the energy consumption of approximately 65,600 households in the United States.

Furthermore, USF’s commitment to sustainability extends beyond its investment activities. The Company places an emphasis on conducting its operations in a responsible and environmentally conscious manner. It actively engages with local communities to strive for positive impacts and maintains transparent communication with stakeholders regarding its environmental footprint and societal contributions.

The Company supports the 2030 Agenda for Sustainable Development adopted by the UN Member States in 2015. Alignment with the UN Sustainable Development Goals ('SDGs') is a key part of the Company’s approach to Environmental, Social and Governance (‘ESG’) integration. The Company contributes towards the SDGs in two main ways; the positive environmental and social characteristics of its investments and its approach to active asset management.

Process:

Since 1 December 2023, the Company has been managed by Amber Infrastructure Investment Advisor, LLC (AIIA or the Investment Manager), part of the Amber Infrastructure Group (Amber), a Boyd Watterson Global Company. USF has not made any new investments since this date, however the Investment Manager’s approach to ESG integration across the investment lifecycle applies to USF, and includes the following key stages where applicable:

  1. Research and Innovation

Amber Infrastructure Investment Advisor, LLC (AIIA or the Investment Manager), undertakes targeted research that examines the potential for new investment opportunities.

  1. Screening

All investments are initially screened against the Investment Manager’s exclusion criteria, and for any ESG ‘red flags’.

  1. Due Diligence

The Investment Manager undertakes a bespoke due diligence on all potential investments, guided by the investment’s location, asset type and risk profile. Where applicable, the Investment Manager’s deal teams work closely with its dedicated ESG team to develop comprehensive ESG due diligence scopes to ensure ESG risks and opportunities are considered prior to investment. Any items that require addressing post-investment are built into Environmental and Social Action Plans.

  1. Execution

USF seeks to build ESG clauses into documentation with its investments, including Environmental and Social Action Plans that are prepared at the due diligence stage. This incorporates any actions required to ensure environmental and social safeguarding.

  1. Active Management

Where applicable, the Investment Manager’s specialist asset management teams monitor the delivery of Environmental and Social Action plans and other agreed targets. ESG Key Performance Indicators (‘KPIs’) and risks are incorporated into reporting, risk management systems and objectives.

  1. Monitoring and Reporting

The Investment Manager’s asset management team is responsible for monitoring assets and reporting to the Company’s Investment Adviser’s ESG Steering Committee. This process covers a comprehensive set of ESG data, including Principal Adverse Impact indicators, aligned with the definitions set out in Annex 1 of the Regulatory Technical Standards (‘RTS’) under the Sustainable Finance Disclosure Regulation (‘SFDR’).

  1. Exit

While ESG considerations are considered through the entire lifecycle for USF, to the eventual exit from the investment, the Investment Manager aims to enhance value by ensuring investments are on a sustainable pathway, in line with recognised performance standards and business case assumptions.

Resources, Affiliations & Corporate Strategies:

Amber Infrastructure Investment Advisor, LLC (Amber or the Investment Manager), is responsible for implementing USF’s ESG policies within its day-to-day activities. This includes the integration of ESG considerations through investment origination and management of USF’s investments.

Amber’s Executive Committee is responsible for the stewardship of its business and affairs. The Executive Committee discharges its sustainability responsibilities directly through its internal Risk Committee, ESG Steering Committee, and Diversity and Inclusion Subcommittee. The ESG Steering Committee is chaired by its Chief Operating Officer. The Committee’s primary role is to integrate and strengthen its ESG considerations within investment and asset management activities at a corporate level. The Investment Adviser is supported by a dedicated ESG team.

The Investment Manager has two dedicated ESG employees, including a Head of ESG with 20+ years’ experience and an ESG Analyst with 10+ years’ experience. The team works exclusively on integrating ESG across the investment lifecycle.

Amber utilises various frameworks and benchmarks to guide our approach to investment and asset management. These include:

UN SDGs

Amber believes that by investing in infrastructure that supports a sustainable, prosperous, equitable and resilient society, we will maintain robust financial performance for our shareholders and fund investors. Amber is supportive of the 2030 Agenda for Sustainable Development adopted by the UN Member States in 2015. Alongside our own research into emerging trends and technologies, we draw on the SDGs to help guide our approach to sustainability

 UN PRI

To benchmark our ESG integration performance, Amber became a signatory of the UN PRI in 2019. All investment-related activities by Amber are in line with commitments to the Principles, which includes all activities relating to the funds it manages. Amber has received 5* for the Strategy and Governance, and Infrastructure modules each year since it first became a signatory.

 TCFD

Climate change presents both transitional and physical risks and opportunities for Amber’s business and investments. As such, it continues to be a high priority for Amber. Amber’s Executive Committee resolved support the recommendations of the Taskforce on Climate-related Financial Disclosure (‘TCFD’), and implements TCFD reporting on the funds it manages

TNFD

Amber is a member of the forum for the Taskforce on Nature-related Financial Disclosures (TNFD).

Paris Agreement

To tackle climate change and its negative impacts, world leaders at the UN Climate Change Conference (COP21) in Paris reached a breakthrough on 12 December 2015: the historic Paris Agreement. Amber is a supporter of the Objectives of the Paris Agreement. This means Amber aims for its investments to either directly, or have the potential to, support climate action.

SDR Labelling:

Unlabelled (No CFD)