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Second-Party Opinion Download

Project Details

Project

Nederlandse Waterschapsbank N.V. (NWB) SDG Housing Bond Second-Party Opinion

Client

Nederlandse Waterschapsbank N.V. (NWB)

Project Type

Social Bond/Loan

Industry Group

-

Use of Proceeds

-

Location

Netherlands

Evaluation Date

Apr 2019

Evaluation Summary

Sustainalytics is of the opinion that the Nederlandse Waterschapsbank N.V. (NWB) SDG Housing Bond Framework is credible and impactful, and aligns with the four core components of the Social Bond Principles 2018. This assessment is based on the following:

USE OF PROCEEDS

The eligible category for the use of proceeds, affordable housing, is aligned with those recognized by the Social Bond Principles that seek to achieve positive socio-economic outcomes for target populations. Sustainalytics considers that providing loans to social housing providers will lead to positive social impacts and advance the UN Sustainable Development Goals, in particular Goal 11: Sustainable Cities and Communities.

PROJECT EVALUATION/SELECTION

The project selection process relies on definitions from the Social House-building Guarantee Fund to determine eligible assets. NWB’s lending team will select eligible loans, and the treasury will qualify loans as eligible for specific issuances. Sustainalytics considers this process to be in line with market practice.

MANAGEMENT OF PROCEEDS

NWB will maintain a register of eligible assets, and ensure on a quarterly basis that the amount of outstanding bonds is met by the eligible assets. Should there be unallocated proceeds, they will be held in accordance with NWB’s liquidity management policy. Sustainalytics considers this process to be in line with market practice.

REPORTING

NWB will provide an annual newsletter with allocation and impact reporting, including amounts allocated and various quantitative KPIs. Sustainalytics considers this process to be in line with market practice.

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