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<url><loc>https://planicorn.co/</loc></url>
<url><loc>https://planicorn.co/blog-posts</loc></url>
<url><loc>https://planicorn.co/knowledge-base</loc></url>
<url><loc>https://planicorn.co/privacy-policy</loc></url>
<url><loc>https://planicorn.co/blog-posts/exclusionary-screening-for-vc-portfolios</loc></url>
<url><loc>https://planicorn.co/blog-posts/esg-due-diligence-for-european-vc-sfdr-pai-indicators-and-what-funds-must-actually-collect</loc></url>
<url><loc>https://planicorn.co/blog-posts/standardizing-ddqs-across-a-portfolio-without-losing-sector-nuance</loc></url>
<url><loc>https://planicorn.co/blog-posts/why-your-ddq-shouldn-t-be-the-final-deliverable-from-questionnaire-to-dd-report</loc></url>
<url><loc>https://planicorn.co/blog-posts/due-diligence-checklist-for-european-vc-funds</loc></url>
<url><loc>https://planicorn.co/blog-posts/data-rooms-vs.-ddq-platforms-vs.-due-diligence-software-what-european-funds-actually-need</loc></url>
<url><loc>https://planicorn.co/blog-posts/the-european-vc-due-diligence-workflow-screening-to-investment-committee</loc></url>
<url><loc>https://planicorn.co/blog-posts/due-diligence-software-for-european-vc-funds-what-it-is-and-why-it-s-different-from-the-us-model</loc></url>
<url><loc>https://planicorn.co/blog-posts/myth-vs-reality-what-the-sfdr-2-0-proposal-actually-says</loc></url>
<url><loc>https://planicorn.co/blog-posts/breaking-down-sfdr-2-0-what-vc-should-prepare-for-in-2025</loc></url>
<url><loc>https://planicorn.co/blog-posts/what-is-a-theory-of-change-in-venture-capital</loc></url>
<url><loc>https://planicorn.co/blog-posts/what-is-a-responsible-investment-policy-and-why-every-fund-needs-one</loc></url>
<url><loc>https://planicorn.co/blog-posts/esg-as-a-business-advantage</loc></url>
<url><loc>https://planicorn.co/blog-posts/integrating-esg-across-the-investment-lifecycle</loc></url>
<url><loc>https://planicorn.co/blog-posts/rhea-colaso-to-speak-at-impact-day-2025</loc></url>
<url><loc>https://planicorn.co/blog-posts/how-natural-resource-risks-rewrite-your-business-model</loc></url>
<url><loc>https://planicorn.co/blog-posts/sfdr-article-8-funds-explained-requirements-screening-and-disclosure</loc></url>
<url><loc>https://planicorn.co/blog-posts/why-lps-are-forcing-vcs-to-push-esg-down-to-founders</loc></url>
<url><loc>https://planicorn.co/blog-posts/esg-as-a-new-source-of-founder-investor-tension</loc></url>
<url><loc>https://planicorn.co/blog-posts/the-hidden-esg-burden-for-early-stage-founders</loc></url>
<url><loc>https://planicorn.co/blog-posts/is-negative-screening-enough-for-an-article-8-fund</loc></url>
<url><loc>https://planicorn.co/blog-posts/difference-between-article-8-and-article-9-funds</loc></url>
<url><loc>https://planicorn.co/blog-posts/top-mistakes-funds-make-in-sfdr-8-classification</loc></url>
<url><loc>https://planicorn.co/blog-posts/annual-disclosure-requirements-for-sfdr-funds</loc></url>
<url><loc>https://planicorn.co/blog-posts/types-of-climate-transition-scenarios-and-how-they-affect-vcs-and-startups</loc></url>
<url><loc>https://planicorn.co/blog-posts/event-based-vs-temperature-based-climate-transition-scenarios</loc></url>
<url><loc>https://planicorn.co/blog-posts/is-climate-risk-a-financial-risk</loc></url>
<url><loc>https://planicorn.co/knowledge-base/does-the-sfdr-apply-to-registered-(or-sub-threshold)-aifms-referred-to-in-the-aifmd</loc></url>
<url><loc>https://planicorn.co/knowledge-base/how-should-small-firms-count-employees-for-the-sfdr-article-17-exemption</loc></url>
<url><loc>https://planicorn.co/knowledge-base/does-a-registered-aifm-need-a-website-to-publish-article-8-9-sfdr-disclosures</loc></url>
<url><loc>https://planicorn.co/knowledge-base/does-sfdr-apply-to-non-eu-aifms-marketing-funds-into-the-eu</loc></url>
<url><loc>https://planicorn.co/knowledge-base/can-sfdr-article-6(1)-be-used-to-avoid-other-eu-sustainability-risk-obligations</loc></url>
<url><loc>https://planicorn.co/knowledge-base/can-general-purpose-equity-or-corporate-debt-count-as-a-sustainable-investment-under-sfdr</loc></url>
<url><loc>https://planicorn.co/knowledge-base/what-qualifies-an-economic-activity-as-contributing-to-environmental-or-social-objectives-under-sfdr</loc></url>
<url><loc>https://planicorn.co/knowledge-base/what-counts-as-%E2%80%9Call-investments%E2%80%9D-for-pai-and-taxonomy-calculations-under-sfdr</loc></url>
<url><loc>https://planicorn.co/knowledge-base/how-should-short-positions-be-treated-in-pai-indicator-calculations</loc></url>
<url><loc>https://planicorn.co/knowledge-base/who-counts-toward-the-500-employee-threshold-in-sfdr</loc></url>
<url><loc>https://planicorn.co/knowledge-base/whose-impacts-must-be-disclosed-in-the-due-diligence-statement</loc></url>
<url><loc>https://planicorn.co/knowledge-base/can-small-fmps-ignore-pai-at-entity-level-but-consider-pai-for-specific-products</loc></url>
<url><loc>https://planicorn.co/knowledge-base/what-does-%E2%80%9Cconsidering-pai%E2%80%9D-mean-under-sfdr-article-7</loc></url>
<url><loc>https://planicorn.co/knowledge-base/who-counts-toward-the-500-employee-pai-threshold-under-sfdr</loc></url>
<url><loc>https://planicorn.co/knowledge-base/do-we-need-to-disclose-how-much-of-our-pai-data-is-estimated-vs.-reported</loc></url>
<url><loc>https://planicorn.co/knowledge-base/how-should-investee-countries-subject-to-social-violations-be-interpreted</loc></url>
<url><loc>https://planicorn.co/knowledge-base/why-is-investee-countries-subject-to-social-violations-difficult-for-industry-to-calculate</loc></url>
<url><loc>https://planicorn.co/knowledge-base/what-guidance-did-the-esas-provide-to-help-interpret-social-violations</loc></url>
<url><loc>https://planicorn.co/knowledge-base/how-should-%E2%80%9Cincidents-that-lead-to-sanctions%E2%80%9D-be-measured-for-indicator-7.2</loc></url>
<url><loc>https://planicorn.co/knowledge-base/do-financial-sanctions-like-fines-and-penalties-count-as-%E2%80%9Csanctions%E2%80%9D-for-sfdr</loc></url>
<url><loc>https://planicorn.co/knowledge-base/should-we-include-sanctions-against-the-fmp-itself-or-only-sanctions-against-investee-companies</loc></url>
<url><loc>https://planicorn.co/knowledge-base/do-iorps-who-voluntarily-consider-pais-need-to-report-against-the-mandatory-pai-indicators</loc></url>
<url><loc>https://planicorn.co/knowledge-base/how-should-pais-be-reported-when-part-of-a-fund-is-delegated-to-another-manager</loc></url>
<url><loc>https://planicorn.co/knowledge-base/how-should-fmps-adjust-pai-reporting-when-new-csrd-data-creates-differences-from-earlier-estimates</loc></url>
<url><loc>https://planicorn.co/knowledge-base/how-should-i-handle-timing-differences-between-current-investments-and-enterprise-value-in-pai-calculations</loc></url>
<url><loc>https://planicorn.co/knowledge-base/for-pai-workdays-lost-should-i-report-absolute-numbers-or-a-weighted-average</loc></url>
<url><loc>https://planicorn.co/knowledge-base/how-should-banks-interpret-%E2%80%9Centerprise-value-including-cash-(evic)%E2%80%9D-for-sfdr-pais</loc></url>
<url><loc>https://planicorn.co/knowledge-base/what-should-i-do-if-an-investee-company%E2%80%99s-enterprise-value-is-negative-for-sfdr-indicators</loc></url>
<url><loc>https://planicorn.co/knowledge-base/how-do-i-complete-the-sovereign-and-real-estate-pai-indicators-if-i-have-no-such-investments</loc></url>
<url><loc>https://planicorn.co/knowledge-base/how-do-i-report-the-board-gender-diversity-pai-if-there-are-no-male-board-members</loc></url>
<url><loc>https://planicorn.co/knowledge-base/how-do-i-calculate-pai-emissions-to-water-if-no-formula-is-provided</loc></url>
<url><loc>https://planicorn.co/knowledge-base/how-do-i-calculate-fossil-fuel-exposure-for-real-estate-in-a-multi-asset-product</loc></url>
<url><loc>https://planicorn.co/knowledge-base/should-ghg-emissions-for-indicator-18-be-adjusted-for-the-funds-ownership-share</loc></url>
<url><loc>https://planicorn.co/knowledge-base/should-pai-water-usage-and-recycling-use-a-normal-average-or-a-weighted-average</loc></url>
<url><loc>https://planicorn.co/knowledge-base/how-do-i-calculate-ghg-emissions-if-i-hold-a-company-for-only-half-of-the-year</loc></url>
<url><loc>https://planicorn.co/knowledge-base/do-sustainability-risk-policies-need-to-cover-all-investment-decisions-or-only-sfdr-relevant-products</loc></url>
<url><loc>https://planicorn.co/knowledge-base/do-article-4-pai-disclosures-apply-only-to-sfdr-products-or-to-all-portfolio-management-investments</loc></url>
<url><loc>https://planicorn.co/knowledge-base/is-pai-indicator-4-a-pass-fail-check-or-do-we-need-to-measure-the-share-of-fossil-fuel-activity</loc></url>
<url><loc>https://planicorn.co/knowledge-base/do-we-disclose-pai-6-for-all-high-impact-sectors-combined-or-separately-for-each-sector</loc></url>
<url><loc>https://planicorn.co/knowledge-base/which-exchange-rate-should-be-used-when-converting-foreign-currency-values-to-eur-for-sfdr</loc></url>
<url><loc>https://planicorn.co/knowledge-base/how-should-ghg-emissions-be-reported-when-investments-are-held-through-ucits-or-delegated-products</loc></url>
<url><loc>https://planicorn.co/knowledge-base/what-does-%E2%80%9Cwater-usage%E2%80%9D-mean-under-pai-indicator-6</loc></url>
<url><loc>https://planicorn.co/knowledge-base/what-does-%E2%80%9Cper-square-meter%E2%80%9D-mean-for-real-estate-pai-indicators</loc></url>
<url><loc>https://planicorn.co/knowledge-base/what-must-be-included-when-reporting-actions-taken-or-planned-to-reduce-pais</loc></url>
<url><loc>https://planicorn.co/knowledge-base/do-article-9-products-have-to-invest-only-in-sustainable-investments</loc></url>
<url><loc>https://planicorn.co/knowledge-base/can-a-product-name-using-terms-like-%E2%80%9Csustainable%E2%80%9D-or-%E2%80%9Cesg%E2%80%9D-automatically-qualify-it-as-an-article-8-product</loc></url>
<url><loc>https://planicorn.co/knowledge-base/is-integrating-sustainability-factors-or-risks-(without-promoting-esg-characteristics)-enough-to-qualify-as-article-8</loc></url>
<url><loc>https://planicorn.co/knowledge-base/does-an-article-8-product-need-a-minimum-percentage-of-sustainable-investments</loc></url>
<url><loc>https://planicorn.co/knowledge-base/if-a-product-has-an-esg-related-feature-(like-exclusions)-but-doesn%E2%80%99t-advertise-it-does-it-still-count-as-%E2%80%9Cpromoted%E2%80%9D</loc></url>
<url><loc>https://planicorn.co/knowledge-base/if-a-product-follows-a-legal-rule-(like-banning-cluster-munitions)-does-that-automatically-make-it-article-8</loc></url>
<url><loc>https://planicorn.co/knowledge-base/do-sfdr-disclosures-apply-to-custom-client-portfolios-and-how-do-you-handle-client-confidentiality-when-disclosures-must-be-public</loc></url>
<url><loc>https://planicorn.co/knowledge-base/why-is-the-eu-reviewing-the-sfdr-framework-in-2025</loc></url>
<url><loc>https://planicorn.co/knowledge-base/is-the-new-sfdr-2.0-framework-official-and-when-will-it-apply</loc></url>
<url><loc>https://planicorn.co/knowledge-base/what-is-included-in-the-eu%E2%80%99s-proposed-new-sfdr-disclosure-regulation</loc></url>
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