ISO - 14030-2
Environmental performance evaluation — Green debt instruments — Part 2: Process for green loans
| Organization: | ISO |
| Publication Date: | 1 September 2021 |
| Status: | active |
| Page Count: | 24 |
| 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 as "green" loans which finance eligible projects, assets and supporting expenditures;
- for managing and reporting on the use of proceeds;
- for defining, monitoring and reporting on the environmental impacts;
- for reporting to interested parties;
- for validation and verification.
This document is applicable to any borrower seeking financing by way of a green loan for eligible green projects, assets and supporting expenditures. It is also applicable to lenders.
Document History