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BS ISO 14030-1:2021:2022 Edition

$142.49

Environmental performance evaluation. Green debt instruments – Process for green bonds

Published By Publication Date Number of Pages
BSI 2022 24
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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.

PDF Catalog

PDF Pages PDF Title
2 National foreword
6 Foreword
7 Introduction
9 1 Scope
2 Normative references
3 Terms and definitions
3.1 Terms related to debt instruments
10 3.2 Terms related to the environmental objective and performance of projects, assets and supporting expenditures
11 3.3 Terms related to performance evaluation
12 4 Principles
4.1 Transparency
13 4.2 Accuracy
4.3 Completeness
4.4 Relevance
4.5 Robustness
4.6 Accountability
4.7 Precautionary principle
5 Eligibility requirements
5.1 General
14 5.2 Environmental objectives
5.3 Process for evaluation and selection of projects, assets and supporting expenditures
5.4 Eligibility process test
5.4.1 Projects, assets and supporting expenditures description
15 5.4.2 Proposed projects, assets and supporting expenditures eligibility criteria
5.4.3 Validation of eligibility
6 Management of proceeds
6.1 Allocation of net proceeds to eligible projects, assets and supporting expenditures
6.2 Tracking of proceeds
6.3 Managing unallocated proceeds
16 7 Environmental performance
7.1 Environmental impact assessment
7.2 Environmental performance indicators
17 8 Reporting
8.1 Reporting prior to issuance
8.1.1 Required reporting
18 8.1.2 Optional reporting
8.2 Reporting after issuance
8.2.1 Reporting on allocation of proceeds
19 8.2.2 Impact reporting
20 8.3 Validation and verification
21 Annex A (informative) Types of intermediated debt instruments
22 Annex B (informative) Guidance on the selection of a suitable taxonomy
23 Bibliography
BS ISO 14030-1:2021
$142.49