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 |
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 |