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"We manage human rights related issues in transactions and client onboarding under our ESR Policy and Financial Crime Risk Governance Framework. The ESR Policy establishes processes for identifying, assessing, managing, mitigating, remediating (via the internal Breach, Incident and Escalation process) and reporting material environmental and social risks, including modern slavery risks, across the business.

The ESR Policy includes a due diligence approach intended to support the identification and management of potential and actual human rights risks, including the risk of modern slavery, in investment decision making and in the screening of new client relationships. The Policy is based on international guidelines including the International Finance Corporation (“IFC”) Performance Standards and utilises Macquarie’s Environmental and Social Risk Assessment Tool (“ESR Tool”) to guide due diligence requirements, including an IFC-aligned assessment of human rights, labour and employment practices."