I. 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.
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
- Renewable energy and energy efficiency - An informal working group of Multilateral Development Banks (MDBs) active in the green bond market have put together a Proposal for a harmonized framework for impact reporting on Renewable Energy/Energy Efficiency projects consistent with the 2015 GBP.
- Water and wastewater management - Suggested Impact Reporting Metrics for Sustainable Water and Wastewater Management Projects published in June 2017 by the GBP Impact Reporting Working Group.
- Waste management and Resource-Efficiency projects - Suggested Impact Reporting Metrics for Waste Management and Resource-Efficiency Projects published in February 2018 by the GBP Impact Reporting Working Group.
- Clean Transportation - Suggested Impact Reporting Metrics for Clean Transportation Projects published in June 2018 by the Impact Reporting Working Group.
- Green buildings - Suggested Impact Reporting Metrics for Green Building Projects published in March 2019 by the Impact Reporting Working Group.
- Biodiversity - Suggested Impact Reporting Metrics for Biodiversity Projects published in April 2020 by the Impact Reporting Working Group.
- Climate change adaptation - Suggested Impact Reporting Metrics for Climate Change Adaptation Projects published in December 2020 by the Impact Reporting Working Group.
- Circular Economy - Suggested Impact Reporting Metrics for Circular Economy and/or Eco-Efficient Projects published in June 2021 by the Impact Reporting Working Group.
- Living Natural Resources and Land - Suggested Impact Reporting Metrics for Living Natural Resources and Land Use Projects published in June 2022 by the Impact Reporting Working Group.
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.
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