-kilometer (p-km) and per tonne- kilometer (t-km) thresholds to keep eligibility assessments simple and tractable. However, we propose that for interurban rail projects (e.g. high-speed rail and dedicated
Handbook - Harmonized Framework for Impact Reporting Guidance Handbook Green Project Mapping Harmonized Framework for Impact Reporting Social Bonds High-Level Mapping to the SDGs 5 Globally recognised
projects related to dedicated infrastructure and/or the production of dedicated components for these facilities. Bioenergy: Energy generated from the conversion of solid, liquid and gaseous products derived
principles 16 Voting principles are high-level statements explaining an investor’s position on ESG issues and how they vote to effect progress on them Investors can develop and apply high-level principles to
funds to environmental projects, while simultaneously aiming to improve insight into their estimated impact. The GBP provide high level categories for eligible Green Projects in recognition of the
step change in transparency that facilitates the tracking of funds to social projects, while simultaneously aiming to improve insight into their estimated impact. The SBP provide high level categories
professional standards and/or regulation, such as accounting firms, accredited verifiers, and regulated credit rating agencies, while others are not. At a high level, all firms providing external reviews should
development of a national taxonomy Given the importance of private and public finance to combat the challenges of climate change, creating and transitioning to a dedicated green finance taxonomy is catalytic to
level of transparency, requiring that the post issuance verification of the issuer’s performance against these targets be made publicly available. This can consequently expose the issuer’s strategy, goal
base on a specific percentage of each level of the net credit balance after deduction of the present value of the collateral, and the NPL amount, which carries a high risk of being uncollectible