Abstract
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.
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General information
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Status: PublishedPublication date: 2022-07Stage: International Standard published [60.60]
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Edition: 1Number of pages: 128
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Technical Committee :ISO/TC 207/SC 4
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