Fair Money & Economic Opportunity

The provided articles, which include 10-K filings and company profiles, focus on GECC.US's financial reporting, investment strategy, and legal compliance. They do not contain specific, concrete data points regarding the company's fair lending practices, customer demographics, pricing fairness, inclusion initiatives, or social impact related to underserved consumer segments.

Therefore, there is no evidence to score any of the KPIs related to Fair Money & Economic Opportunity.

Fair Pay & Worker Respect

Great Elm Capital Corp. (GECC) is an externally managed Business Development Company (BDC).

Due to this structure, the CEO-to-median employee pay ratio is not applicable in the traditional sense, as the company does not have a material direct workforce. No specific data on this ratio for GECC.US was available in the provided documents. Furthermore, there is no public record of substantiated labor-law or human-rights violations for GECC.US in the past three years. All other KPIs related to fair pay and worker respect lack specific, concrete data in the provided articles and are therefore omitted.

Fair Trade & Ethical Sourcing

No evidence was found in the provided articles to assess GECC.US against any of the Fair Trade & Ethical Sourcing KPIs.

The articles did not contain specific data points regarding fair-trade certifications, audit frequency, forced or child labor incidents, supply chain traceability, remediation speed, ethical clause coverage in contracts, materials risk index, or supplier diversity spend.

Honest & Fair Business

The company has a formal whistleblower policy, adopted in September 2023, which includes multiple reporting channels such as a third-party managed hotline, anonymous email, direct communication with the Chief Compliance Officer, or supervisor.

The policy explicitly states there will be no reprisal or retaliation against employees who report in good faith, and confidentiality requests will be honored. The Audit Committee receives quarterly updates on outstanding concerns. The company has had one restatement in the past three years, specifically an amendment to the Investment Management Agreement to eliminate $163.2 million of realized and unrealized losses incurred prior to April 1, 2022, from the calculation of the Capital Gains Incentive Fee. A majority of the board directors are required to be non-'interested persons' as defined by the Investment Company Act, but a specific percentage of conflict-free directors is not provided. The anti-corruption policy emphasizes compliance with all applicable laws, prohibits political contributions by company funds, and forbids taking unfair advantage of stakeholders, but details on FCPA compliance, training frequency, or effectiveness metrics are not available. Third-party verification is applied to cybersecurity processes and systems, including annual penetration testing and critical vendor reviews, but the extent of verification for broader ethical claims is not specified.

Kind to Animals

Great Elm Capital Corp. is a specialty finance company. Evidence explicitly states the company has "No Animal Exploitation".

This indicates its business model does not involve activities such as animal testing, animal agriculture, or the use of animal-derived ingredients, which are the primary concerns of the "Kind to Animals" value. Consequently, all KPIs related to animal welfare practices are not applicable to the company's operations.

No War, No Weapons

The provided articles do not contain any specific, concrete data points or verifiable facts regarding GECC.US's involvement with arms manufacturing, military contracts, dual-use technologies, sales to embargoed regimes, peacebuilding investments, or any other metrics related to the 'No War, No Weapons' ethical value. The information available focuses on the company's investment strategy as a business development company

and its advisor's general ESG policy, without detailing any activities relevant to the specified KPIs.

Planet-Friendly Business

The provided articles focus exclusively on GECC.US's financial performance, investment strategy, and regulatory status as a business development company. They explicitly state the absence of data regarding the company's environmental stewardship, carbon emissions, renewable energy use, waste management, water consumption, climate targets, or any other planet-friendly business practices.

Therefore, no KPIs under this category can be assessed.

Respect for Cultures & Communities

No specific, concrete data points were found in the provided articles to assess GECC.US against any of the KPIs for Respect for Cultures & Communities. The articles primarily discuss general ESG policies

, an overall ESG ranking , or the company's financial investment strategy , without providing quantitative evidence related to community engagement, cultural preservation, or related metrics.