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Status : Active
Standard Type : Main
Document No : ISO 14030-3:2022
Document Year : 2022
Pages : 128
Edition : 1
Section Volume : Environmental performance evaluation (ISO/TC 207/SC 4.)
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.