BS ISO 14030-3:2022
环境绩效评价 绿色债务工具 分类
Environmental performance evaluation. Green debt instruments - Taxonomy
- 标准号
- BS ISO 14030-3:2022
- 发布
- 2023年
- 发布单位
- 英国标准学会
- 当前最新
- BS ISO 14030-3:2022
- 适用范围
- 1 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.