ISO-14030-3 Environmental performance evaluation - Green debt instruments - Part 3: Taxonomy

ISO-14030-3 - 1ST EDITION - CURRENT


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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.

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Document Number

ISO 14030-3:2022

Revision Level

1ST EDITION

Status

Current

Publication Date

July 1, 2022

Committee Number

ISO/TC 207/SC 4