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SFDR Disclosures

Article 3 SFDR Sustainability Risks

"Sustainability risk" means an environmental, social or governance ("ESG") event or condition which, if it occurs, could cause an actual or potential material negative impact on the value of an investment (Article 2 (22) of the SFDR). Sustainability risks are only one category of risks related to an investment in certain products managed by Kirkoswald Capital Partners LLP ("KCP LLP") and Kirkoswald Capital Management Limited ("KCM Ltd" and together with KCP LLP, "Kirkoswald").

The consideration of sustainability risks forms part of Kirkoswald’s wider investment process, in assessing the potential risks that may be associated with a particular investment. For certain funds, Kirkoswald may apply an ESG integration methodology, evaluating how different ESG factors affect specific investments, with the factors tailored to the particular asset under consideration. For other funds, sustainability risks are evaluated through their integration in Kirkoswald’s overall risk and performance monitoring process. The degree to which sustainability risks are identified and evaluated varies across the asset class, and depends on the materiality of the impact that actual or potential risks may have on the returns of the specific investment. Accordingly, for certain asset classes where ESG considerations are at a nascent stage of development, Kirkoswald continues to evaluate the most effective way to assess and monitor the sustainability risks associated with such investments.

Article 4 SFDR Principal Adverse Impact Statement

No consideration of principal adverse impacts

Kirkoswald does not consider the adverse impacts of its investment decisions on sustainability factors. Kirkoswald seeks to understand the environmental and social policies and outcomes of its investments where relevant information is available; however, consistent and comparable information is not currently available regarding its investments such as to allow Kirkoswald to undertake a meaningful comprehensive assessment of the adverse impacts of its portfolio on specific environmental, social and other non-financial factors.

Accordingly, Kirkoswald does not currently consider the adverse impacts of its investment decisions on sustainability factors, other than as part of its wider risk management and risk monitoring processes. Where relevant, and, assuming sufficient data is available, such risk monitoring processes may include monitoring certain identified sustainability related issues affecting specific investments.

Kirkoswald will continue to review the developments in the market and the availability of information and tools in order to assess the viability of more broadly considering the principal adverse impacts of investment decisions on sustainability factors.

Article 5 SFDR Remuneration Disclosure

Kirkoswald’s remuneration policies include a broad range of factors considered in order to determine the appropriate level of remuneration for an employee. However, sustainability risk is not considered as a discrete and separate performance component, but rather assessed as part of the wider risk performance of an investment or portfolio managed by the firm as a whole, and the employee’s contribution to identifying, managing and monitoring the risks attendant to investments the selection and management of which the employee is or has been actively involved.

Last updated: November 2025

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Kirkoswald Capital Partners LLP is limited liability partnership incorporated in England and Wales with company number OC387588.
Our office address is 4th Floor, 39 Sloane Street, Knightsbridge, London, SW1X 9LP, United Kingdom.
Kirkoswald Capital Partners LLP is authorised and regulated by the Financial Conduct Authority (FRN 607529).


Kirkoswald Capital Management Limited is a limited company incorporated in England with company number 04916145.
Our office address is 110 Park Street, London, W1K 6NX, United Kingdom.
Kirkoswald Capital Management Limited is authorised and regulated by the Financial Conduct Authority (FRN 229812).


Kirkoswald Asset Management LLC is a limited liability company incorporated in The United States of America.
Our office address is 520 Madison Avenue, 25th Floor, New York, NY, 10022, USA.
Kirkoswald Asset Management LLC is a registered investment adviser with the U.S. Securities and Exchange Commission.


Kirkoswald Global Management Services Ltd is a corporation incorporated in the Commonwealth of the Bahamas.
Our office address is Suite 4B, Albany Financial Center, Albany, New Providence, The Bahamas.
Kirkoswald Global Management Services Ltd is registered with the Securities Commission of The Bahamas.


Kirkoswald Global Management Services (MENA) LTD is a private company limited by shares incorporated in the Abu Dhabi Global Market (ADGM).
Our office address is 1115, 11, Al Maqam Tower, Regus ADGM Square, Abu Dhabi Global Market Square, Al Maryah Island, Abu Dhabi, United Arab Emirates.
Kirkoswald Global Management Services (MENA) LTD is registered with the ADGM under Commercial License Number 16148 and regulated by the ADGM Financial Services Regulatory Authority under Financial Services Permission Number 240063.