ISO - 14030-3
Environmental performance evaluation — Green debt instruments — Part 3: Taxonomy
Organization: | ISO |
Publication Date: | 1 July 2022 |
Status: | active |
Page Count: | 138 |
ICS Code (Environmental economics. Sustainability): | 13.020.20 |
ICS Code (Finances. Banking. Monetary systems. Insurance): | 03.060 |
scope:
This document defines a taxonomy of eligible investment categories for designation as green debt instruments, including bonds and loans.
This document categorizes economic sectors and establishes criteria for determining the eligibility of projects, assets and supporting expenditures. It provides guidance on adaptation by sector in Annex A. It provides examples of thresholds and exclusions in Annex B.
Document History
