BS ISO 14030-2:2021

Environmental performance evaluation. Green debt instruments. Process for green loans | Status: Current

1 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.