These policies need to contain an assessment process to identify and prioritise principal adverse impacts on sustainability factors.

They also need to include an explanation on how those policies are maintained and applied, including:

i) a date of approval by the governing body of the fund;

ii) an allocation of responsibility for the implementation (incl. strategies/procedures);

iii) a description of the methodologies (incl. margin or error) to select the additional PAIs including an explanation of why those where chosen and how likely, severe, and irremediable they might be;

iv) a description of the data sources used; and

v) a description of best efforts taken to obtain as much information as possible on indicators where not all data is readily available.