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Second-Party Opinion Download

Project Details

Project

Lenovo Group Limited Green Finance Framework

Client

Lenovo Group Limited

Project Type

Green Bond/Loan

Industry Group

Technology Hardware

Use of Proceeds

Green buildings; Energy efficiency; Renewable energy; Eco-efficient products; Clean transport;

Location

China

Evaluation Date

Jul 2022

Evaluation Summary

Framework is credible and impactful and aligns with the four core components of the Green Bond Principles 2021 and the Green 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, Circular Economy Adapted Products, Production and Processes, and Clean Transportation - are aligned with those recognized by the Green Bond Principles and the Green Loan Principles. Sustainalytics considers that investments in the eligible categories are expected to lead to positive environmental impacts and advance the UN Sustainable Development Goals, specifically SDGs 7, 9, 11 and 12.

PROJECT EVALUATION / SELECTION

Lenovo Group Limited’s Green Financing Working Group (GFWG) will review and approve eligible projects. The GFWG is comprised of senior representatives from the Company’s Finance, Treasury, Legal, ESG, Real Estate and Global Supply Chain departments. Lenovo’s requirements and management mechanisms regarding occupational health and safety, environmental issues and business ethics, including environmental and social assessments, are applicable to all allocation decisions made under the Framework. Sustainalytics views these risk management systems as adequate and considers the project selection process to be in line with market practice.

MANAGEMENT OF PROCEEDS

Lenovo Group Limited’s Finance Department will be responsible for managing proceeds and tracking their allocation using an internal management system overseen by the GFWG.  Pending allocation, net proceeds will be temporarily held in cash, cash equivalents or deposits, subject to exclusion criteria. Full allocation is intended within 24 months from issuance. This is in line with market practice.

REPORTING

Lenovo Group Limited intends to publish on its website both allocation and impact reporting on an annual basis until full allocation. Allocation reporting will include the allocation amount per eligible project category and geography, proportion between financing and refinancing, project examples, as well as the amount of unallocated proceeds and its temporary treatment. In addition, Lenovo is committed to reporting on relevant impact indicators. Sustainalytics views Lenovo’s allocation and impact reporting as aligned with market practice.

https://mstar-sustops-cdn-mainwebsite-s3.s3.amazonaws.com/docs/default-source/spos/lenovo-group-limited-green-finance-framework-second-party-opinion_.pdf?sfvrsn=89c91e91_1