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.
Status: PublishedPublication date: 2021-09
Edition: 1Number of pages: 15
Technical Committee: ISO/TC 207/SC 4 Environmental performance evaluation
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