Dunedin Inc. Regulatory News (DIG)

Dunedin Income Growth Investment Trust PLC

Legal Entity Identifier (LEI): 549300PPXLZPR5JTL763

26 November 2024

Sustainable Disclosure Requirements ("SDR")

The Board of Dunedin Income Growth Investment Trust PLC (the "Company" or "DIG") has considered the UK's Sustainable Disclosure Requirements including the Naming and Marketing rules that come into force on 2 December 2024 and no changes are being made to the Company's investment strategy or the investment process as a result.

The Company adopted a sustainable investment overlay to its investment objective in 2021. The move reflected an evolution of the investment process and formalised the investment manager's approach to quality investing, which incorporates an assessment of long term environmental, social and governance risks and opportunities.

In November 2023 as part of its improvements to the regulation of sustainable products domiciled in the UK, the FCA confirmed that it would be possible for investment companies which met certain qualifying criteria to apply one of four sustainable investment labels as well as a fifth category of unlabelled but with sustainability characteristics under its new naming and labelling regime.

abrdn Fund Managers Limited has advised the Board that although the Company's investment objective explicitly references sustainable and responsible investing criteria, the objective itself does not constitute a sustainability objective. Therefore in its current form, the Company's investment policy and the broader investment process for DIG is unlikely to satisfy the FCA's requirements for a label without making some changes. As a result, the Company will not seek to apply a sustainability label under UK SDR for the time being but instead is proposing to adopt the category 'unlabelled but with sustainability characteristics'.

For further details of the Company's sustainable and responsible investing criteria and its investment objective and policy, please refer to the Company's pre-investment disclosures which are available on the Company's website. In addition, the Board confirms that a consumer facing disclosure document containing various prescribed disclosures under SDR has been published on the Company's website: abrdn.com/DIG/Sustainability.

The Board wishes to emphasise to shareholders that abrdn's strategy and investment process in managing the Company's portfolio is not changing.

For further information, please contact:

Gordon Hay Smith

abrdn Holdings Limited

Secretaries

+ 44 (0) 131 372 9370

Maria Allen

Client Director, abrdn Fund Managers Limited

+44 (0) 7768 475219