GSO ISO 14030-3:2024

ISO 14030-3:2022
Gulf Standard   Current Edition · Approved on 14 October 2024

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

GSO ISO 14030-3:2024 Files

GSO ISO 14030-3:2024 Scope

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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