Green Bond impact reporting:

Any comments on the below documents are welcomed and can be sent to

I. Handbook - Harmonized Framework

The Handbook – Harmonized Framework, first published in June 2019, and updated in December 2020, merges the “Proposal for a harmonized framework for impact reporting” published in December 2015 by 11 IFIs with all subsequent guidance documents developed by the Impact Reporting WG under the GBP.

II. Green Sector specific documents

III. Position Paper – Nordic public sector green bond issuers

The Position Paper on Green Bonds Impact Reporting, originally launched in October 2017 by a group of ten Nordic public sector issuers, has been published in an updated version, dated February 2020. Featuring new recommendations regarding the reporting of climate-related physical risk and the Sustainable Development Goals, the paper aims to contribute to harmonising green bond reporting practices.

Social Bond impact reporting:

Working Towards a Harmonized Framework for Impact Reporting for Social Bonds (2020)

This document summarizes the conclusions of the Social Bond Principles Working Group on impact reporting and aims to catalyse a broader discussion among issuers and investors. It outlines a framework for reporting on projects to which Social Bond proceeds have been allocated, including core principles and recommendations for issuers as they develop their own reporting. The document also provides a reporting template covering quantitative and qualitative information that issuers can adapt to their own circumstances.

The 2020 version includes more robust definitions of output, outcome and impacts, and reflects the expansion of target population in the SBP. The working list of sample indicators is restructured.

Any comments on this document are welcomed and can be sent to

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