标准摘要
[中文适用范围]： 本文件确立了原则，规定了要求并给出了指南： — 将为符合条件的项目、资产和支持性支出融资的债券指定为“绿色”债券； — 管理和报告募集资金的使用情况； — 定义、监测和报告其对环境的影响； — 向相关方报告； — 验证和核实。本文件适用于任何债券发行人。 [外文原描述]： This document establishes principles, specifies requirements and gives guidelines: for designating bonds which finance eligible projects, assets and supporting expenditures as “green”; for managing and reporting on the use of proceeds; for defining, monitoring and reporting on their environmental impacts; for reporting to interested parties; for validation and verification. This document is applicable to any issuer of bonds.
英文名称Environmental performance evaluation — Green debt instruments — Part 1: Process for green bonds