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Second-Party Opinion Download

Project Details

Project

STACK Infrastructure Sustainable Finance Framework Second-Party Opinion (2025)

Client

Stack Infrastructure

Project Type

Sustainability Bond/Loan

Industry Group

Real Estate

Use of Proceeds

Energy efficiency; Renewable energy; Water/waste water management; Clean transport; Pollution prevention and control; Circular economy adapted products, production technologies and processes; Socio-economic advancement; Affordable basic infrastructure;

Location

U.S.

Evaluation Date

May 2025

Evaluation Summary

Sustainalytics is of the opinion that the STACK Infrastructure Sustainable Finance Framework is credible, impactful and aligned with the Sustainability Bond Guidelines 2021, Green Bond Principles 2021, Social Bond Principles 2023, Green Loan Principles 2025 and Social Loan Principles 2025. This assessment is based on the following:   

USE OF PROCEEDS

The eligible categories for the use of proceeds – Energy  Efficiency; Renewable Power; Sustainable Water and Wastewater Management; Clean Transportation; Pollution Prevention and Control; Circular Economy Adapted Products and Technologies; Socioeconomic Advancement and Empowerment and Access to Digital Education and Job Creation;  Affordable Basic Infrastructure – are aligned with those recognized by the Green Bond Principles, Social Bond Principles, Green Loan Principles and Social Loan Principles. Sustainalytics considers that investments in the eligible categories will lead to positive environmental or social impacts and advance the UN Sustainable Development Goals, specifically SDGs 4, 6, 7, 9, 11 and 12. 

PROJECT EVALUATION AND SELECTION

Appropriate members of STACK’s Finance and Sustainability functions will evaluate and select eligible projects in line with the Framework’s eligibility criteria. Such committee will also assess the environmental and social risks associated with the projects financed, and where relevant, determine the risk mitigating measures. Sustainalytics considers the project selection process to be in line with market practice. 

MANAGEMENT OF PROCEEDS

STACK will be responsible for tracking and managing the net proceeds. STACK will allocate all proceeds to eligible projects within 36 months of disbursement and will indicate the specific allocation date in the transaction documents. Pending allocation, STACK will temporarily hold net proceeds in cash or invest in short-term liquid instruments. This is in line with market practice. 

REPORTING

STACK commits to report on the allocation of proceeds not less frequently than annually until full allocation. In addition, STACK intends to report on the relevant environmental or social impact metrics. The allocation and impact reports may be shared directly with investors or publicly on the company’s website on an annual basis, as appropriate. Sustainalytics views STACK’s allocation and impact reporting as aligned with market practice. 

https://mstar-sustops-cdn-mainwebsite-s3.s3.amazonaws.com/docs/default-source/spos/stack-infrastructure-2025-sustainable-finance-framework-second-party-opinion.pdf?sfvrsn=6825909_1