May 16,2026

Vitamin°C I GP SARL (the AIFM), a Luxembourg-based registered alternative investment fund manager within the meaning of article 3(2)(b) of Directive 2011/61/EU of 8 June 2011 on alternative investment fund managers (AIFMD), makes the following disclosures for the purposes of Regulation (EU) 2019/2088 of 27 November 2019 on sustainability‐related disclosures in the financial services sector (SFDR) supplemented by Commission Delegated Regulation (EU) 2022/1288 (“SFDR-RTS”), and Regulation (EU) 2020/852 of 18 June 2020 on the establishment of a framework to facilitate sustainable investment (the Taxonomy Regulation). 

The AIFM acts as registered alternative investment fund manager of Vitamin°C I Fund SCSp, an alternative investment fund within the meaning of AIFMD.  

Capitalized terms not otherwise defined herein have the meaning ascribed in the Fund’s special limited partnership agreement, as amended and restated from time to time.

Summary (art. 25 SFDR RTS)

The Fund seeks long-term capital appreciation by investing in early-stage companies developing scalable climate mitigation and climate adaptation solutions.

The AIFM does not consider principal adverse impacts of investment decisions on sustainability factors within the meaning of Article 7 SFDR and does not publish a principal adverse impact statement at entity level. Given the early-stage profile of portfolio companies and data limitations, systematic quantitative reporting of principal adverse impact indicators would be disproportionate. Sustainability risks and material sustainability considerations are nevertheless addressed through the investment process, exclusion policy, ESG due diligence and portfolio monitoring.

ESG and impact data are primarily collected directly from portfolio companies and may be complemented by external sources where appropriate.

No sustainable investment objective (art. 26 SFDR RTS)

The Fund promotes environmental and governance characteristics but does not have sustainable investment as its objective within the meaning of Article 2(17) SFDR.

Environmental or social characteristics of the financial product (art. 27 SFDR RTS)

The Fund promotes:

Environmental characteristics

• Reduction of greenhouse gas emissions across Scope 1, Scope 2 and, where relevant and feasible, Scope 3 categories, in accordance with the GHG Protocol

• Screening for activities negatively affecting biodiversity-sensitive areas

Governance characteristics

• Monitoring of the ratio of female to male board members and representation in top management

• Assessment of the existence of policies to monitor compliance with the UN Global Compact principles or the OECD Guidelines for Multinational Enterprises, or grievance and complaints handling mechanisms

In addition, each investment must undergo a forward-looking impact potential assessment evaluating its credible pathway to climate mitigation or climate adaptation impact, consistent with the Fund’s Impact Framework.

No reference benchmark has been designated.

Investment strategy (art. 28 SFDR RTS)

The Fund invests in pre-seed and seed-stage companies in sectors including energy transition, food and agriculture, carbon removal and climate adaptation.

The promoted characteristics are implemented across the investment lifecycle through:

• Structured forward-looking impact potential assessment

• ESG due diligence prior to investment

• Assessment of greenhouse gas exposure (Scope 1, 2 and, where relevant and feasible, Scope 3)

• Biodiversity risk screening

• Governance review, including board composition and compliance policies

• Application of the Fund’s exclusion policy

The Fund does not invest in companies materially involved in fossil fuel exploration and production, coal-related activities, controversial weapons, tobacco production, or serious and systematic violations of UN Global Compact principles or OECD Guidelines.

Proportion of investments (art. 29 SFDR RTS)

100% of investments (excluding cash and cash equivalents) are intended to be aligned with the environmental and governance characteristics described above and classified under #1B Other environmental or social characteristics.

0% of investments are classified as sustainable investments within the meaning of Article 2(17) SFDR.

Temporary cash or cash equivalents held for liquidity management purposes may fall outside such alignment.

Monitoring of environmental or social characteristics (art. 30 SFDR RTS)

The Fund monitors the promoted characteristics through periodic data collection and portfolio engagement.

Sustainability indicators monitored include:

• Greenhouse gas emissions (Scope 1, Scope 2 and, where relevant and feasible, Scope 3)

• Exposure to activities negatively affecting biodiversity-sensitive areas

• Gender representation at board and top management level

• Existence of policies aligned with UN Global Compact or OECD Guidelines Monitoring is proportionate to the size and development stage of portfolio companies.

Data sources and processing (art. 32 SFDR RTS)

Data are primarily obtained directly from portfolio companies. Where necessary, external data sources may be used. Data collection and processing are proportionate to company stage and available reporting systems.

Limitations to methodologies and data (art. 33 SFDR RTS)

Due to the early-stage profile of portfolio companies, data availability, consistency and comparability may be limited. Certain environmental and impact assessments rely on

forward-looking modelling and assumptions. Methodologies may be refined over time as data quality improves.

Due diligence (art. 34 SFDR RTS)

Prior to investment, each company undergoes ESG and sustainability due diligence, including assessment of greenhouse gas exposure, biodiversity-related risks and governance practices. The results are documented and considered in the investment decision process.

Engagement policies (art. 35 SFDR RTS)

The Fund engages with portfolio companies to support the implementation and improvement of governance practices, climate-related measurement and sustainability reporting. Where the Fund has board representation or comparable influence, sustainability matters may be addressed at board level.

Designated reference benchmark (art. 36 SFDR RTS)

No index has been designated as a reference benchmark for this financial product.