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Second-Party Opinion Download

Project Details

Project

Mori Hills REIT Investment Corporation Green Bond Green Bond Second-Party Opinion

Client

Mori Hills REIT Investment Corporation

Project Type

Green Bond/Loan

Industry Group

-

Use of Proceeds

-

Location

Japan

Evaluation Date

Feb 2020

Evaluation Summary

Sustainalytics is of the opinion that the Mori Hills REIT Investment Corporation’s (“MHR” or the “Investment Corporation”) Green Bond Framework (The Framework) is credible and impactful and aligns with the four core components of the Green Bond Principles 2018 (GBP). This assessment is based on the following:

USE OF PROCEEDS

The eligible category for the use of proceeds, Green buildings, is aligned with those recognized by the GBP. Sustainalytics considers that the eligible category will lead to positive environmental impacts and advance the UN Sustainable Development Goals (SDGs), specifically 7, 9 and 11.

PROJECT EVALUATION/SELECTION

Sustainalytics considers MHR’s project evaluation and selection process to be in line with market practice. The Sustainability Committee of Mori Building Investment Management Co., Ltd. (“MIM” or the “Asset Manager”), which is an asset manager for MHR, evaluates and selects projects for MHR. The Sustainability Committee comprises MIM’s President & CEO, all General Managers, persons in charge in departments related to ESG, among others. Final decision will be made by the President & CEO.

MANAGEMENT OF PROCEEDS

MHR’s management process of the proceeds of green bonds is in line with market practice. MIM’s finance department will annually track and manage to ensure that the amount of green bond issuance does not exceed the total acquisition price of Eligible Green Projects, using internal electric files. If the total amount of the proceeds of the green bonds are not immediately allocated to Eligible Green Projects, the amount equal to the unallocated proceeds will be managed in cash or cash equivalents.

REPORTING

While the green bonds are outstanding, MHR intends to annually report the allocation status of the proceeds of the green bonds and their environmental performances indicators on its website. Allocation reporting includes the amount of allocated proceeds. Impact reporting includes the building names of the Eligible Green Projects, types and levels of certifications received, and the environmental performance indicators including quantitative indicators such as CO2 emissions (kg/t) and energy consumption (GJ). Sustainalytics considers MHR’s reporting to be in line with market practice.

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