ISO International Standard

Environmental performance evaluation — Green debt instruments — Part 1: Process for green bonds

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.

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