ISO 14030-2:2021Published

Environmental performance evaluation — Green debt instruments — Part 2: Process for green loans

Évaluation de la performance environnementale — Titres de créance verts — Partie 2: Processus pour les crédits verts

Abstract / 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.