ESG Policy

At Yukon Partners, we are committed to aligning all areas with our values, including our investments. We actively support the practice of incorporating environmental, social, and governance (“ESG”) factors when considering potential investments through our due diligence process.

Social	Environmental	Governance
Social Employee benefits Wage levels Employee turnover Employee safety records Staffing Training and development Employee relations	Environmental Environmental compliance Natural resource use/efficiency of use Research and development	Governance Internal controls Policies and procedures Litigation history Accounting quality ISO certifications

Social

Environmental

Governance

Social

Employee benefits
Wage levels
Employee turnover
Employee safety records
Staffing
Training and development
Employee relations

Environmental

Environmental compliance
Natural resource use/efficiency of use
Research and development

Governance

Internal controls
Policies and procedures
Litigation history
Accounting quality
ISO certifications

We also review the owner/private equity sponsor statements and history regarding ESG issues and believe that a firm’s track record on ESG factors is indicative of how well managed it is, and has a direct bearing on its long term success.