ISO14030-3:2022 Environmental performance evaluation - Green debt instruments - Part 3: Taxonomy

ISO14030-3:2022 Environmental performance evaluation - Green debt instruments - Part 3: Taxonomy

Digital Document, 128 pages, Published 2022

Item Number: T1617E

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Keywords

Environment
Green Finance

Description

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.