Handbook - Harmonised Framework for Impact Reporting June 2022I. Handbook - Harmonised Framework

The Handbook – Harmonised Framework for Impact Reporting unites the harmonised frameworks in one document preserving the content of the initial documents. The objective is to enhance the usability of the initial documents and to avoid repetitions. This handbook outlines general core principles and recommendations for reporting in order to provide issuers with a reference as they develop their own reporting. This handbook also offers impact reporting metrics and sector specific guidance for the GBP project categories. In Chapter V of this handbook, reporting templates are included for issuers to use and adapt to their own circumstances. These templates make reference to the most commonly used indicators.

The June 2022 update adds the final chapter to the Handbook with metrics for the last GBP eligible Green Project category not yet covered (Environmentally sustainable management of living natural resources and land use) and complements the 9 existing GBP project categories.

Illustrative Summary Template for Reporting on Green Portfolios/Projects

This Excel spreadsheet summarises the reporting templates that are included in the Handbook for issuers to use and adapt to their own circumstances. These templates make reference to some of the most commonly used indicators. The indicators listed in this registry are not exhaustive. The users can find additional Core and Other Sustainability Indicators in the related Handbook. Depending on the projects specificities other indicators might be relevant as well.

The examples in the table are illustrative only and are not intended to be the exclusive approach.

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.

IV. Translations of the Handbook - Harmonised Framework for Impact Reporting

For the avoidance of doubt, the English language version of the Handbook – Harmonised Framework for Impact Reporting is the official version of the document. The below translation is provided for general reference only.

Japanese 2022 edition



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