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Second-Party Opinion Download

Project Details

Project

The Norinchukin Bank Sustainable Bond Framework Second Party Opinion (2024)

Client

The Norinchukin Bank

Project Type

Sustainability Bond/Loan

Industry Group

Banks

Use of Proceeds

Renewable energy; Clean transport; Green buildings; Health; Education; Affordable housing; Affordable basic infrastructure;

Location

Japan

Evaluation Date

Feb 2024

Evaluation Summary

Sustainalytics is of the opinion that the Norinchukin Bank Sustainable Bond Framework is credible and impactful and aligns with the Sustainability Bond Guidelines 2021, Green Bond Principles 2021 and Social Bond Principles 2023. This assessment is based on the following: 

USE OF PROCEEDS
The eligible categories for the use of proceeds – Renewable Energy, Clean Transportation, Green Buildings, Sustainable Marine Value Chains, Sustainable Marine Transport, Access to Essential Services (Healthcare), Access to Essential Services (Education), Affordable Housing and Affordable Basic Infrastructure (Water) – are aligned with those recognized by 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, specifically SDGs 3, 4, 6, 7, 9, 11 and 14.

PROJECT EVALUATION AND SELECTION
Nochu’s Treasury and Forex division will be responsible for the process of evaluating and selecting eligible projects in line with the Framework’s eligibility criteria. Nochu’s Corporate Design division together with the front business units and the Treasury and Forex division, will provide the final approval for the selected eligible projects. Nochu’s Environmental and Social Risk Management Framework are applicable to all allocation decisions made under the Framework. Sustainalytics considers Nochu’s risk management systems to be adequate and the project evaluation and selection process to be in line with market practice.

MANAGEMENT OF PROCEEDS
Nochu’s Treasury and Forex division will be responsible for tracking and managing the proceeds through an internal tracking system. Nochu intends to allocate proceeds within 24 months of issuance. Pending full allocation, unallocated proceeds will be held temporarily in the Bank’s account or in cash or cash equivalents, and may be invested in current funds, which the Bank has confirmed will exclude financing carbon-intensive assets or activities. This is in line with market practice.

REPORTING
Nochu commits to report on the allocation of proceeds in a sustainable bond report, which will be published on its website on an annual basis until full allocation. In addition, Nochu intends to report on the environmental or social impacts of the use of proceeds using relevant impact metrics. Sustainalytics views Nochu’s allocation and impact reporting as aligned with market practice.
https://mstar-sustops-cdn-mainwebsite-s3.s3.amazonaws.com/docs/default-source/spos/the-norinchukin-bank-sustainable-bond-framework-second-party-opinion.pdf?sfvrsn=86f27fe5_1