TSE ISO/TR 32220

TSE ISO/TR 32220 is a technical report that brings together basic concepts, key initiatives and related terms commonly used in sustainable finance. It is intended to support a shared conceptual base for practitioners and stakeholders such as financial regulators, development and commercial banks, asset managers, investors, international initiatives and researchers.

Conceptual framework and intended use

Sustainable finance is a broad field that considers environmental, social and governance aspects in capital allocation, risk assessment and financial decision-making. This technical report selects terms that are widely used across markets and institutions so that the same ideas can be understood consistently in different contexts. The focus is on concepts that have been adopted by supranational organizations or national regulatory authorities and that have international prevalence and interest.

Types of terminology covered

• Basic concepts that are widely accepted and used in financial markets
• Terms sourced from supranational organizations, initiatives or national regulatory authorities
• Expressions likely to appear in ISO/TC 322 and related international standards
• Sustainable finance terminology with international prevalence and broad interest

In general technical terms, a terminology reference like this helps reduce confusion caused when the same concept is described differently in reports, policies and market documents. Because sustainable finance spans multiple disciplines, distinctions among climate finance, environmental impact, social impact, transition finance and related areas matter. Rather than prescribing a new financial methodology, the report serves as a vocabulary reference that improves clarity and consistency across the field.