ISO 14030-2:2021

Environmental performance evaluation — Green debt instruments — Part 2: Process for green loans ISO 14030-2:2021

Publication date:   Sep 14, 2021

Scope

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.