International Organization for Standardization (ISO)
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ISO 14030-2:2021
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.
ISO 14030-2:2021 history
2021ISO 14030-2:2021 Environmental performance evaluation — Green debt instruments — Part 2: Process for green loans