classification of a use of proceeds bond as a Green Bond, Social Bond, or Sustainability Bond should be determined by the issuer based on its primary objectives for the underlying projects. It is important to note
also prosper. Effective stewardship benefits companies, investors and the economy as a whole. 2. In publicly listed companies responsibility for stewardship is shared. The primary responsibility rests
-benefits. The classification of a use of proceeds bond as a Green Bond, Social Bond, or Sustainability Bond should be determined by the issuer based on its primary objectives for the underlying projects. It
independence of the firm. - Precisely define the ‘related entities’ to enable the audit firms to completely disclose and consider the independence regarding related entities. The process to evaluate the
certain Green Projects may have social co-benefits, and that the classification of a use of proceeds bond as a Green Bond should be determined by the issuer based on its primary objectives for the
Bond should be determined by the issuer based on its primary objectives for the underlying projects. (bonds that intentionally mix Green and Social Projects are referred to as Sustainability Bonds, and
understood that certain Social Projects may also have environmental co-benefits, and that the classification of a use of proceeds bond as a Social Bond should be determined by the issuer based on its primary
depending on the purpose of their primary use of proceeds and responsibility. That is, projects and assets related to nature-based infrastructure are eligible for certification under these Criteria where
gaseous biomass for heating and co-generation, and biofuel for transport, the biomass/biofuel produced needs to meet specific GHG emissions thresholds in terms of gCO2e/MJ (primary energy) (Table 3
. The Principles are the ICGN’s primary standard for well governed companies and set the framework for a global work programme focused around influencing public policy, informing governance dialogue and