thematic approaches. Certain dedicated green/social/sustainability bond funds may also consider sustainability-linked bonds that reference relevant KPIs and SPTs even when these are not combined with a “use
all grid and storage assets and activities. However, the requirements differ depending on the asset or activity being practiced. This is explained in the diagram overleaf. Certain assets and activities
provide an alternative to a focus on use of proceeds. Such commitments can be expressed through Sustainability-Linked Bonds, as well as through dedicated issuer strategies and disclosures as recommended by
Integration? 8 What does it not mean?What does that mean? “The systematic and explicit inclusion of ESG factors into investment analysis and investment decisions”. Definition of ESG integration ▪ Certain
) ...................................................................................... 15 Public passenger transport........................................................................................................... 15 Dedicated freight railway lines
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
sustainability commitments, which can supplement or provide an alternative to a focus on use of proceeds. Such commitments can be expressed through Sustainability-Linked Bonds, as well as through dedicated issuer
focus on use of proceeds. Such commitments can be expressed through Sustainability- Linked Bonds, as well as through dedicated issuer strategies and disclosures as recommended by the Climate Transition
........................................................................................................ 20 Table 10. Table of sub-sectors and activities of the Thailand Taxonomy (First Phase) ..... 21 Table 11. Thresholds for certain energy sector activities, gCO2e/kWh
external reviews related to sustainability-linked bonds. The provisions related to the content of the external review have also been moved into a dedicated section. 2021 Guidelines for External Reviews https