BS ISO 14030-2:2021:2022 Edition
$142.49
Environmental performance evaluation. Green debt instruments – Process for green loans
Published By | Publication Date | Number of Pages |
BSI | 2022 | 26 |
This document establishes principles, specifies requirements and gives guidelines:
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for designating as “green” loans which finance eligible projects, assets and supporting expenditures;
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for managing and reporting on the use of proceeds;
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for defining, monitoring and reporting on the environmental impacts;
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for reporting to interested parties;
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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.
PDF Catalog
PDF Pages | PDF Title |
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2 | National foreword |
7 | Foreword |
8 | Introduction |
11 | 1 Scope 2 Normative references 3 Terms and definitions 3.1 Terms related to debt instruments |
12 | 3.2 Terms related to environmental objectives and performance of projects, assets and supporting expenditures |
14 | 3.3 Terms related to performance evaluation 4 Principles 4.1 Transparency 4.2 Accuracy 4.3 Completeness 4.4 Relevance |
15 | 4.5 Robustness 4.6 Accountability 4.7 Precautionary principle 5 Eligibility requirements 5.1 General 5.2 Environmental objectives |
16 | 6 Standardized green loan requirements 6.1 Use of proceeds 6.2 Project evaluation and selection 6.3 Eligibility process test 6.3.1 Projects, assets and supporting expenditures description |
17 | 6.3.2 Development of eligibility criteria 6.3.3 Validation of eligibility 6.4 Requirements for eligible projects, assets and supporting expenditures 6.5 Time frame for allocation of green standardized loan 6.6 Refinancing 6.7 Management of proceeds |
18 | 6.8 Reporting 6.8.1 General 6.8.2 Environmental performance indicators 6.8.3 Reporting prior to lending 6.8.4 Reporting after lending 6.9 Verification |
19 | 7 Specialized green loan requirements 7.1 Use of proceeds 7.2 Project evaluation and selection 7.3 Eligibility process test 7.3.1 Projects, assets and supporting expenditures description |
20 | 7.3.2 Proposed projects, assets and supporting expenditures eligibility criteria 7.3.3 Validation of eligibility 7.4 Management of proceeds 7.4.1 Allocation of net proceeds 7.4.2 Tracking of proceeds 7.4.3 Managing unallocated proceeds |
21 | 7.4.4 Refinancing 7.4.5 Nonconformity with allocation of proceeds 7.5 Reporting 7.5.1 General 7.5.2 Environmental performance indicators 7.5.3 Information for lenders 7.5.4 Reporting after lending |
23 | 7.6 Verification |
24 | Annex A (informative) Guidance on the selection of a suitable taxonomy |
25 | Bibliography |