350-3 Handbook. Harmonised Framework for Impact Reporting

Summary

This Handbook consolidates harmonized frameworks for impact reporting on Green Bond Principles-aligned investments across various environmental projects. It aims to improve usability and transparency in environmental finance by providing core indicators, reporting templates, and guidance for issuers.

Thumbnail image for This Handbook consolidates harmonized frameworks for impact reporting on Green Bond Principles-aligned investments across various environmental projects. It aims to improve usability and transparency in environmental finance by providing core indicators, reporting templates, and guidance for issuers.

Issuer

International Capital Market Association (ICMA)

Year

2023

Region

International

Issuer (type)

International Capital Market Association (ICMA) (International)

Policy Type

Disclosure

Geographical scope

International

Mandatory or voluntary

Voluntary

Global Reporting Initiative (GRI)

Other

Main industries targeted

Agriculture, Forestry, Fishing & Hunting
Construction
Transportation & Warehousing
Manufacturing

Restrictiveness

Very High

Sustainable Development Goals (SDGs)

SDG 1: No Poverty
SDG 2: Zero Hunger
SDG 3: Good Health and Well-being
SDG 4: Quality Education
SDG 6: Clean Water and Sanitation
SDG 7: Affordable and Clean Energy
SDG 9: Industry, Innovation, and Infrastructure
SDG 11: Sustainable Cities and Communities
SDG 12: Responsible Consumption and Production
SDG 13: Climate Action
SDG 14: Life Below Water
SDG 15: Life on Land
SDG 17: Partnerships for the Goals