ISO 14030-1:2021 环境绩效评估绿色债务工具第1部分：绿色债券的过程

标准编号：ISO 14030-1:2021

中文名称：环境绩效评估绿色债务工具第1部分：绿色债券的过程

英文名称：Environmental performance evaluation — Green debt instruments — Part 1: Process for green bonds

发布日期：2021-09

标准范围

本文件确立了原则、规定了要求并给出了指导方针:将为合资格项目、资产及配套支出融资的债券指定为“绿色”债券；管理和报告所得款项的使用；定义、监测和报告其环境影响；用于向相关方报告；用于确认和验证。本文件适用于任何债券发行人。

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.