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Second-Party Opinion Download

Project Details

Project

CEMEX Green Financing Framework Second-Party Opinion (2022)

Client

CEMEX, S.A.B. de C.V

Project Type

Green Bond/Loan; Transition;

Industry Group

Other

Use of Proceeds

N/A

Location

Mexico

Evaluation Date

Jun 2022

Evaluation Summary

Use of Proceeds Instruments  

Green Bond Principles 2021, and Green Loan Principles 2021 

Sustainalytics is of the opinion that the CEMEX Green Financing Framework is credible and impactful and aligns with the four core components of the Green Bond Principles 2021 and the Green Loan Principles 2021. The project categories for the use of proceeds – Pollution Prevention & Control, Renewable Energy, Energy Efficiency, Clean Transportation, and Sustainable Water and Wastewater Management – are aligned with those recognized by the Green Bond Principles 2021 and the Green Loan Principles 2021. Sustainalytics considers that investments in the project categories will lead to positive environmental impacts and considers the activities under the use of proceeds project categories to be credible from a transition perspective.  

Climate Transition Finance Handbook 

Sustainalytics has evaluated CEMEX’s transition governance, strategy, decarbonization targets, and intentions to report on transition progress and finds the Company to be aligned with the recommendations of the Climate Transition Finance Handbook 2020. As a cement producer, CEMEX is involved in an energy intensive sector and has established CO2 emissions intensity reduction targets validated to be in line with the “Well-Below 2 Degree Scenario” of the SBTi. CEMEX has outlined an implementation plan and capital investment plans for its “Future in Action” programme designed to reduce its carbon emissions. 

https://mstar-sustops-cdn-mainwebsite-s3.s3.amazonaws.com/docs/default-source/spos/cemex-green-financing-framework-second-party-opinion.pdf?sfvrsn=8f6255c2_1