ISO 14030-3:2022
Environmental performance evaluation — Green debt instruments — Part 3: Taxonomy

Standard No.

ISO 14030-3:2022

Release Date

2022

Published By

International Organization for Standardization (ISO)

Latest

ISO 14030-3:2022

Scope

This document defines a taxonomy of eligible investment categories for designation as green debt instruments, including bonds and loans. This document categorizes economic sectors and establishes criteria for determining the eligibility of projects, assets and supporting expenditures. It provides guidance on adaptation by sector in Annex A. It provides examples of thresholds and exclusions in Annex B.

ISO 14030-3:2022 history

• 2022 ISO 14030-3:2022 Environmental performance evaluation — Green debt instruments — Part 3: Taxonomy