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
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.
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