MS ISO 14030-1:2021 Environmental performance evaluation — Green debt instruments — Part 1: Process for green bonds

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.