scope:

This document provides guidance to organizations in the financial sector regarding the application of overarching sustainability principles, practices and terminology, for investment and financing activities. The document addresses what is material from the perspective of the organization and of its stakeholders. Organizations using this document will be able to demonstrate alignment with sustainability principles, guidance and practices, and internal governance provided in this document through their actions, including stakeholder engagement, reporting and disclosures. This document is intended for all organizations active in the financial sector, including but not limited to direct lenders and investors, asset managers and associated service providers. Beyond financial institutions and intermediaries, this document can be used by other parties active in the financial sector as providers, recipients, or regulators of sustainable finance, such as governmental organizations (e.g. governments, local authorities, etc.), public and private sector business organizations (e.g. companies), investors, industry associations, financial market regulators and supervisory and control bodies.