ISO - 14030-1
Environmental performance evaluation — Green debt instruments — Part 1: Process for green bonds
Organization: | ISO |
Publication Date: | 1 September 2021 |
Status: | active |
Page Count: | 22 |
ICS Code (Environmental economics. Sustainability): | 13.020.20 |
ICS Code (Finances. Banking. Monetary systems. Insurance): | 03.060 |
scope:
This document establishes principles, specifies requirements and gives guidelines:
- for designating bonds which finance eligible projects, assets and supporting expenditures as "green";
- for managing and reporting on the use of proceeds;
- for defining, monitoring and reporting on their environmental impacts;
- for reporting to interested parties;
- for validation and verification.
This document is applicable to any issuer of bonds.