Abstract
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.
General information
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Status: PublishedPublication date: 2021-09Stage: International Standard published [60.60]
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Edition: 1Number of pages: 15
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Technical Committee :ISO/TC 207/SC 4
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Climate action
This standard contributes to
- Integrate climate action in governance and management: Climate finance; Climate corporative governance;