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Second-Party Opinion Download

Project Details

Project

Elisa Corporation Sustainability Finance Framework 2021

Client

Elisa Corporation

Project Type

Sustainability Bond/Loan

Industry Group

-

Use of Proceeds

-

Location

Finland

Evaluation Date

Jan 2022

Evaluation Summary

Sustainalytics is of the opinion that the Elisa Corporation Sustainability Finance Framework is credible and impactful, and aligns with the Sustainability Bond Guidelines 2021, Green Bond Principles 2021, Social Bond Principles 2021, Green Loan Principles 2021, and Social Loan Principles 2021. This assessment is based on the following: 

USE OF PROCEEDS

The eligible categories for the use of proceeds –Energy Efficiency, Renewable Energy, Green Buildings and Data Centres, Digital Inclusion and Social Inclusion – are aligned with those recognized by the Green Bond Principles, Social Bond Principles, Green Loan Principles, and Social Loan Principles. Sustainalytics considers that investments in the eligible categories will lead to positive environmental or social impacts and advance the UN Sustainable Development Goals, specifically SDGs 3, 7 and 9. 

PROJECT EVALUATION / SELECTION

Elisa Corporation’s Investment Board (IB) oversees the internal process for evaluating and selecting projects. The IB is composed of the CFO, EVP of Corporate Customers, EVP of Consumer Customers and EVP of Production. The VP of Corporate Responsibility and Group Treasurer will be involved in project evaluation decisions made under the Framework. Elisa will also assess the overall environmental and social impact of eligible projects. Sustainalytics considers this process to be adequate, and the project selection process in line with market practice. 

MANAGEMENT OF PROCEEDS

Elisa Corporation’s finance department will oversee the process for management of proceeds using a portfolio approach. Pending allocation, the proceeds may be temporarily invested or used in accordance with Elisa Corporation’s financial policy which is limited to short term instruments such as cash and cash equivalents, in which case the exclusion criteria in the Framework still apply. Elisa intends to reach full allocation within the tenor of each instrument structured under the Framework. This is in line with market practice. 

REPORTING

Elisa Corporation intends to report on the allocation and impact of proceeds on its website on an annual basis until full allocation. Allocation reporting will include information on the amount allocated per category, balance of unallocated proceeds and share of financing versus refinancing. In addition, Elisa Corporation is committed to reporting on relevant impact metrics. Sustainalytics views Elisa Corporation’s allocation and impact reporting as aligned with market practice. 


https://mstar-sustops-cdn-mainwebsite-s3.s3.amazonaws.com/docs/default-source/spos/elisa-corporation-sustainable-finance-framework-second-party-opinion_jan.pdf?sfvrsn=edcc20a1_1