This document establishes principles, specifies requirements and gives guidelines:<\/p>\n
for designating bonds which finance eligible projects, assets and supporting expenditures as \u201cgreen\u201d;<\/p>\n<\/li>\n
for managing and reporting on the use of proceeds;<\/p>\n<\/li>\n
for defining, monitoring and reporting on their environmental impacts;<\/p>\n<\/li>\n
for reporting to interested parties;<\/p>\n<\/li>\n
for validation and verification.<\/p>\n<\/li>\n<\/ul>\n
This document is applicable to any issuer of bonds.<\/p>\n
| PDF Pages<\/th>\n | PDF Title<\/th>\n<\/tr>\n | ||||||
|---|---|---|---|---|---|---|---|
| 2<\/td>\n | National foreword <\/td>\n<\/tr>\n | ||||||
| 6<\/td>\n | Foreword <\/td>\n<\/tr>\n | ||||||
| 7<\/td>\n | Introduction <\/td>\n<\/tr>\n | ||||||
| 9<\/td>\n | 1 Scope 2 Normative references 3 Terms and definitions 3.1 Terms related to debt instruments <\/td>\n<\/tr>\n | ||||||
| 10<\/td>\n | 3.2 Terms related to the environmental objective and performance of projects, assets and supporting expenditures <\/td>\n<\/tr>\n | ||||||
| 11<\/td>\n | 3.3 Terms related to performance evaluation <\/td>\n<\/tr>\n | ||||||
| 12<\/td>\n | 4 Principles 4.1 Transparency <\/td>\n<\/tr>\n | ||||||
| 13<\/td>\n | 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 <\/td>\n<\/tr>\n | ||||||
| 14<\/td>\n | 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 <\/td>\n<\/tr>\n | ||||||
| 15<\/td>\n | 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 <\/td>\n<\/tr>\n | ||||||
| 16<\/td>\n | 7 Environmental performance 7.1 Environmental impact assessment 7.2 Environmental performance indicators <\/td>\n<\/tr>\n | ||||||
| 17<\/td>\n | 8 Reporting 8.1 Reporting prior to issuance 8.1.1 Required reporting <\/td>\n<\/tr>\n | ||||||
| 18<\/td>\n | 8.1.2 Optional reporting 8.2 Reporting after issuance 8.2.1 Reporting on allocation of proceeds <\/td>\n<\/tr>\n | ||||||
| 19<\/td>\n | 8.2.2 Impact reporting <\/td>\n<\/tr>\n | ||||||
| 20<\/td>\n | 8.3 Validation and verification <\/td>\n<\/tr>\n | ||||||
| 21<\/td>\n | Annex A (informative) Types of intermediated debt instruments <\/td>\n<\/tr>\n | ||||||
| 22<\/td>\n | Annex B (informative) Guidance on the selection of a suitable taxonomy <\/td>\n<\/tr>\n | ||||||
| 23<\/td>\n | Bibliography <\/td>\n<\/tr>\n<\/table>\n","protected":false},"excerpt":{"rendered":" Environmental performance evaluation. Green debt instruments – Process for green bonds<\/b><\/p>\n |