Second-Party Opinion Download

In this thematic bond Annual Review letter, Sustainalytics provides a third-party assessment on whether the projects financed by the bond and the issuer’s reporting are aligned with the intended use of proceeds and commitments set out in the bond or loan framework. The final assurance letter can be shared with investors, added to bond or sustainability reports or published on the issuer’s website. 

As a leading provider of Second-Party Opinions for green, social and sustainability bonds issuers and investors entrust Sustainalytics’ Annual Reviews to provide assurance that:

• Projects are aligned to the eligibility criteria in the bond framework
• The issuer is reporting on impact metrics as outlined in the bond framework 
• The allocation processes and reporting are as outlined in the bond framework