BS ISO 14030-2:2021

This standard BS ISO 14030-2:2021 Environmental performance evaluation. Green debt instruments is classified in these ICS categories:

• 13.020.20 Environmental economics. Sustainability
• 03.060 Finances. Banking. Monetary systems. Insurance

This document establishes principles, specifies requirements and gives guidelines:

• for designating as “green” loans which finance eligible projects, assets and supporting expenditures;

• for managing and reporting on the use of proceeds;

• for defining, monitoring and reporting on the environmental impacts;

• for reporting to interested parties;

• 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.