Scope of the ASEAN Sustainability-Linked Bond Standards 8 2.0 Objective of the ASEAN Sustainability-Linked 8 Bond Standards 3.0 Criteria for ASEAN Sustainability-Linked Bonds 8 4.0 Guidance on the Five
generation Consulting services Eligible as Green Eligible as Red Eligible as Amber Harm should be remediated within the timeframe in the plan. If not, the status will be revoked. Out of scope Thailand Taxonomy
.......................................................... 4 2.3. Revisions to these Criteria ......................................................................................................... 4 3. Assets and Projects in Scope
emissions, measured regularly through the GHG protocol method. Scope 1 and 2 will be reported on an annual basis whereas scope 3 will be integrated category by category into the internal reporting tool
be through climate mitigation impact and/ or climate adaptation or resilience. The CBS is made up of two parts: the parent standard (Climate Bonds Standard v2.0) and a suite of sector specific
of scope (see Criterion 7). As highlighted, the standard will be subject to a process of periodic review that will in future consider whether Scope 2 emissions should be included, assessing whether
August 2022 Bioenergy Criteria under the Climate Bonds Standard Aug 2022 Revision Date Summary of changes 1.3 1 August 2022 Clarification that Bioenergy ‘Storage’ is within scope as supporting
achievement of material, quantitative, pre-determined, ambitious, regularly monitored and externally verified sustainability (ESG) objectives through Key Performance Indicators “KPIs” and Sustainability
Taxonomy Excel Table). The activities that are present in the list may qualify as green, amber or red while others will be included into the Out-Of-The-Scope category (must be separately marked as such). In
communicate clearly the scope of the review(s) conducted. Issuers should make external reviews publicly available on their website and/or through any other accessible communication channel as appropriate and if