TS ISO 14030-2

TS ISO 14030-2 is part of the green debt instruments family and addresses the process for green loans: how they are identified, managed, monitored and reported. It links environmental finance with lending practice by setting out the framework needed for a loan to be designated as “green”.

Core elements of the green loan process

This part provides principles, requirements and guidance for designating loans as green when they finance eligible projects, assets and supporting expenditures. It also covers management and reporting on the use of proceeds, defining, monitoring and reporting environmental impacts, reporting to interested parties, and validation and verification. In practical terms, the standard is concerned not only with where the money goes, but also with how the environmental outcomes are tracked and communicated.

Who the standard applies to

The standard applies to any borrower seeking financing through a green loan for eligible green projects, assets and supporting expenditures, and it also applies to lenders. In broader technical context, this kind of standard helps align sustainable finance terminology and creates a common basis for assessing green claims across organisations. The green loan approach emphasises traceability of proceeds and evidence-based reporting of environmental performance.

It supports a structured approach to project selection, proceeds tracking, environmental impact disclosure and verification in green lending arrangements, while the exact product design remains subject to the parties involved and their contractual arrangements.