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Domestic investments – ESG assessment

The ESG assessment provides an overview of how companies perform in terms of sustainability in their operations and identifies any ESG risks that may be present.

The ESG scores of companies in LSR’s domestic portfolio are based on ESG assessments from Reitun hf., which evaluates companies using both publicly available information and meetings with company representatives. Companies receive scores for environmental, social, and governance factors on a scale from 0 to 100, where 100 is the highest score.

Domestic listed portfolio - Ratings

Rating scale

Companies in the portfolio are assigned a rating from A1 to D, where A1 is the highest possible rating and D the lowest.

A1-A3

Outstanding

B1-B3

Good

C1-C3

Average

D

Poor

ESG Rating Lower limit Upper limit

A1

97 100

A2

92 96

A3

Arion banki hf., ÍL-sjóður, Kvika banki hf., Landsbankinn hf., Orkuveita Reykjavíkur, Ríkissjóður, Ölgerðin Egill Skallagrímsson hf.

86 91

B1

Íslandsbanki hf., Marel hf., Sjóvá-Almennar tryggingar hf., Heimar hf., Vátryggingafélag Íslands hf.

80 85

B2

Akureyrarbær, Alvotech S.A., Bláa lónið, Brim hf., Búseti húsnæðissamvinnufélag, Byggðastofnun, Eimskipafélag Íslands hf., Embla Medical, Festi hf., Hampiðjan hf., HS orka hf., Íslandshótel hf., Kópavogsbær, Landsnet hf., Lánasjóður sveitarfélaga ohf., Rarik ohf., Reitir fasteignafélag hf., Reykjavíkurborg, Sýn hf.

70 79

B3

Eik fasteignafélag ehf., Félagsbústaðir hf., Hagar hf., HS Veitur hf., Icelandair Group hf., Síldarvinnslan hf., Síminn hf., Sveitarfélagið Árborg.

60 69

C1

Iceland Seafood International hf., Nova klúbburinn hf.

50 59

C2

Alma leigufélag ehf.

40 49

C3

30 39

D

0 29

Breakdown of ESG scores

A summary of the ratings in LSR’s domestic portfolio shows that the portfolio’s overall score is 80 out of a possible 100. The weighting of environmental, social, and governance factors varies across individual underlying companies. The table below shows the breakdown of the overall score into environmental, social, and governance factors.

80/100

Environmental factors

81/100

Social factors

78/100

Governance factors

80/100

Total

0

High risk

80

100

Low risk