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Second-Party Opinion Download

Project Details

Project

NAFIN Sustainability Bond Framework Second-Party Opinion (English) (2021)

Client

Nacional Financiera S.N.C

Project Type

Sustainability Bond/Loan

Industry Group

Banks

Use of Proceeds

Renewable energy; Clean transport; Energy efficiency; Water/waste water management; Access to essential services; SME finance and microfinance; Socio-economic advancement;

Location

Mexico

Evaluation Date

Oct 2021

Evaluation Summary

Sustainalytics is of the opinion that the Nacional Financiera S.N.C., I.B.D (“NAFIN”) Sustainability Bond Framework is credible and impactful and aligns with the Sustainability Bond Guidelines 2021, Green Bond Principles 2021, and Social Bond Principles 2021. This assessment is based on the following:

USE OF PROCEEDS

The eligible categories for the use of proceeds – Clean Transportation, Energy Efficiency, Renewable Energy, Sustainable Waste Management, Access to Essential Services, Small, Medium and Micro Enterprises, and Women’s Empowerment and Socioeconomic Progress – are aligned with those recognized by both the Green Bond Principles and Social Bond Principles. Sustainalytics considers that investments in the eligible categories will lead to positive environmental or social impacts and advance the UN Sustainable Development Goals (“SDGs”), specifically SDGs 4, 5, 6, 7, 8 and 11. 

PROJECT EVALUATION / SELECTION

NAFIN's project evaluation and selection process will be overseen by the Deputy General Directorate (DGA) of Issuances and International Relations with final approval for eligible projects being the responsibility of the DGAs of Financial Institutions, Corporate Banking and Finance. The Bank has a robust risk management system which is applicable to all allocation decisions in alignment with the Framework. Sustainalytics considers this risk assessment and mitigation process to be strong, and the project selection process to be in line with market practice. 

MANAGEMENT OF PROCEEDS

Net proceeds from issuances under the Framework will be monitored by NAFIN’s DGA of Issuances and International Relations in coordination with the DGA of Finance. The Bank intends to allocate proceeds within 36 months of each bond issuance. Pending full allocation, the bond proceeds will be invested in accordance with the Bank’s liquidity policy. This is in line with market practice. 

REPORTING

NAFIN intends to report on the allocation of proceeds on its website annually until full allocation. Allocation reporting will include total amount of bond proceeds allocated to each eligible category, balance of unallocated proceeds and the share of financing and refinancing. In addition, the Bank is committed to reporting on relevant impact metrics, where feasible. Sustainalytics views the allocation and impact reporting process to be in line with market practice.

https://mstar-sustops-cdn-mainwebsite-s3.s3.amazonaws.com/docs/default-source/spos/nafin-sustainability-bond-framework-second-party-opinion.pdf?sfvrsn=38487a7_1