标准编号：ISO 14030-3:2022
中文名称：环境绩效评估 绿色债务工具 第3部分：分类学
英文名称：Environmental performance evaluation — Green debt instruments — Part 3: Taxonomy
发布日期：2022-07
标准范围
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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