ISO 14030-2:2021

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.