ISO 14030-3:2022

Environmental performance evaluation — Green debt instruments — Part 3: Taxonomy

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.

Edition	2022
Standard Part No	3
Published Date	2022
Published By	International Standardization Organisation
Page Count	128