ISO 14030-3-2022 PDF
Name in English:
St ISO 14030-3-2022
Name in Russian:
Ст ISO 14030-3-2022
Original standard ISO 14030-3-2022 in PDF full version. Additional info + preview on request
Full title and description
Environmental performance evaluation — Green debt instruments — Part 3: Taxonomy. This international standard defines a taxonomy of eligible investment categories for designation as green debt instruments (for example green bonds and green loans), categorises economic sectors and sets criteria for determining eligibility of projects, assets and supporting expenditures; it also includes guidance for sector adaptation and examples of thresholds and exclusions in annexes.
Abstract
This document provides a classification (taxonomy) of eligible investment categories for green debt instruments, establishes sector-based eligibility criteria for projects, assets and supporting expenditures, and offers guidance on adapting the taxonomy by sector (Annex A) plus examples of thresholds and exclusions (Annex B). It is intended to support consistent designation of bonds and loans as “green” and to reduce fragmentation and greenwashing in green finance.
General information
- Status: Published (International Standard).
- Publication date: 12 July 2022.
- Publisher: International Organization for Standardization (ISO).
- ICS / categories: 03.060 (Finance, banking) / 13.020.20 (Environmental economics, sustainability).
- Edition / version: Edition 1 (2022).
- Number of pages: 128 pages (English edition).
Key bibliographic and status details above are taken from the ISO catalogue entry and national standards catalogues.
Scope
ISO 14030-3:2022 specifies a taxonomy for identifying and categorizing investment categories that may be designated as green debt instruments (including bonds and loans). The standard sets out sector classifications and objective criteria to determine eligibility of projects, assets and supporting expenditures, and gives guidance and examples (in annexes) on sector adaptation, threshold values and exclusions to be used when applying the taxonomy. It is intended for use wherever consistent treatment of “green” eligibility is required in debt finance.
Key topics and requirements
- Definition of eligible investment categories for green debt instruments (bonds, loans).
- Sector-based taxonomy and classification of economic activities.
- Objective criteria and eligibility rules for projects, assets and supporting expenditures.
- Guidance on adapting the taxonomy for specific sectors (Annex A).
- Examples of thresholds, metrics and exclusions to assist implementation (Annex B).
- Interoperability with processes for green bonds and green loans defined in related parts of ISO 14030.
Typical use and users
Primary users include issuers of green bonds and green loans, lenders, investors, asset managers, ESG analysts, sustainability teams, assurance providers and regulators seeking a consistent taxonomy for green debt eligibility. The standard is used to inform green debt frameworks, eligibility screening, reporting and third‑party verification or assurance of green debt claims.
Related standards
ISO 14030-3 is part of the ISO 14030 series on green debt instruments. Related standards include ISO 14030-1:2021 (Environmental performance evaluation — Green debt instruments — Part 1: Process for green bonds) and ISO 14030-2:2021 (Part 2: Process for green loans), which specify processes, principles, requirements and guidance for designating, managing and reporting on green bonds and loans. Users often apply the taxonomy (Part 3) together with Part 1 or Part 2 depending on instrument type.
Keywords
Green debt instruments; green bonds; green loans; taxonomy; eligibility criteria; green finance; environmental performance evaluation; thresholds; exclusions; ESG; sustainable finance.
FAQ
Q: What is this standard?
A: ISO 14030-3:2022 is an international standard that defines a taxonomy of eligible investment categories and sector-based criteria for designating green debt instruments (bonds and loans).
Q: What does it cover?
A: It covers classification of economic sectors, eligibility criteria for projects, assets and supporting expenditures, and provides guidance and example thresholds/exclusions (in annexes) to support consistent application when labelling debt instruments as “green.”
Q: Who typically uses it?
A: Issuers, lenders, investors, asset managers, ESG and sustainability teams, assurance/verification bodies and regulators use the standard to design eligibility frameworks, screen projects and support transparency and comparability in green finance.
Q: Is it current or superseded?
A: As published on 12 July 2022, ISO 14030-3:2022 is the current published edition (Edition 1). Users should check national or ISO catalogues for any later amendments or national adoptions.
Q: Is it part of a series?
A: Yes — ISO 14030-3 is part of the ISO 14030 series on Environmental performance evaluation — Green debt instruments, which includes at least Parts 1 (process for green bonds) and 2 (process for green loans); Part 3 provides the taxonomy to be used alongside the process standards.
Q: What are the key keywords?
A: Green debt instruments, green bonds, green loans, taxonomy, eligibility criteria, thresholds, exclusions, environmental performance, sustainable finance, ESG.