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Second-Party Opinion Download

Project Details

Project

KWG Group Holdings Limited Green Finance Framework Second-Party Opinion (2021)

Client

KWG Group Holdings Limited

Project Type

Green Bond/Loan

Industry Group

-

Use of Proceeds

-

Location

China

Evaluation Date

May 2021

Evaluation Summary

Sustainalytics is of the opinion that the KWG Group Holdings Limited Green Finance Framework is credible and impactful and aligns with the four core components of the Green Bond Principles 2018 and the Green Loan Principles 2021. This assessment is based on the following:

USE OF PROCEEDS

The eligible categories – Green Buildings, Energy Efficiency, Pollution Prevention and Control, Sustainable Water and Wastewater Management, and Renewable Energy – are aligned with those recognized by the Green Bond Principles 2018. Sustainalytics expects that the eligible categories will lead to positive environmental impacts and advance the UN Sustainable Development Goals, specifically SDG 6, 7, 11 and 12.

PROJECT EVALUATION / SELECTION

KWG’s internal process in evaluating and selecting projects is managed by the Green Finance Working Group (GFWG), which is comprised by senior representatives from finance and treasury, investor relations, risk control, and audit departments, and other relevant business units. Shortlisted eligible projects are nominated to the GFWG for review. Final approval selection is in line with the eligibility criteria outlined in this Framework. Based on these elements, Sustainalytics considers this process to be in line with market practice.

MANAGEMENT OF PROCEEDS

KWG’s process for management of proceeds is overseen by the finance and treasury department. Proceeds will be allocated on a portfolio approach and tracked by a Green Finance Register. Unallocated proceeds will be managed in line with KWG’s liquidity management policy. Any asset that ceases to meet eligibility or is involved in material and critical controversies will be replaced as soon as possible. KWG commits to fully allocate the net proceeds of each GFT within 24 months of each GFT’s issuance. Based on these elements, Sustainalytics considers this process to be in line with market practice. 

REPORTING

KWG intends to report annually on the allocation of proceeds on its annual or green finance reports, until full allocation. Reporting will include details such as aggregate amount of proceeds allocated to Eligible Projects, and balance of unallocated proceeds from of each outstanding GFT, and project examples, subject to confidentiality. In addition, KWG is committed to reporting on relevant impact indicators. Based on these elements, Sustainalytics considers this process to be in line with market practice.

https://mstar-sustops-cdn-mainwebsite-s3.s3.amazonaws.com/docs/default-source/spos/kwg-group-holdings-limited-green-finance-framework-second-party-opinion.pdf?sfvrsn=cf9e6ae0_1