ISO 14030-3:2022

Environmental performance evaluation — Green debt instruments — Part 3: Taxonomy

Publication date: Jul 12, 2022

General information

Current stage: 60.60 Effective date: Jul 12, 2022

Originator: ISO

Owner: ISO/TC 207/SC 4

Type: International Standard

ICS: 03.060 13.020.20

Languages: English French

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Status: Published

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Scope

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.

Life cycle

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PUBLISHED
ISO 14030-3:2022
60.60 Standard published
Jul 12, 2022

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