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.
Status: PublishedPublication date: 2022-07
Edition: 1Number of pages: 128
Technical Committee: ISO/TC 207/SC 4 Environmental performance evaluation
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