International Organization for Standardization (ISO)
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ISO 14030-1:2021
Scope
This document establishes principles, specifies requirements and gives guidelines:
— for designating bonds which finance eligible projects, assets and supporting expenditures as “green”;
— for managing and reporting on the use of proceeds;
— for defining, monitoring and reporting on their environmental impacts;
— for reporting to interested parties;
— for validation and verification.
This document is applicable to any issuer of bonds.
ISO 14030-1:2021 history
2021ISO 14030-1:2021 Environmental performance evaluation - Green debt instruments - Part 1: Process for green bonds