ISS-oekom’s Second Party Opinions (SPOs) provide green bond issuers with a credible and independent assessment of the environmental and social quality of their bonds. Those that meet ISS-oekom’s rigorous global standards give sustainability-oriented investors security that the projects they fund aren’t “greenwashed.”
Of the alignment with green bond principles
Of the use of proceeds
Development of ISS-oekom Green Bond KPIs
Ensures minimum level of sustainability performance to allow issuance of green bond
1While SPOs are sold and distributed by ISS Corporate Solutions, the analytical work to prepare and issue SPOs is performed by a dedicated ISS-ESG team and is based on the ISS-oekom methodology.