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ISO 14030-2:2021
M00001222
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ISO 14030-2:2021 Environmental performance evaluation - Green debt instruments - Part 2: Process for green loans
standard by International Organization for Standardization, 09/01/2021
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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.