1 Scope

This document specifies requirements for and gives guidance on the development, embedding, communication, validation and verification of sustainable finance products and services (SFPS). It addresses the product and service areas of lending, asset management, insurance, payment accounts and digital assets.

This document is applicable to any organization that intends to provide or is providing SFPS with an integration of defined environmental, social and governance (ESG) aspects and proof of intended impacts. It can be used for aligning existing SFPS or designing new ones.

This document enables organizations to define, embed, communicate, attribute and effectively evaluate SFPS. It further enables successful marketing and documenting of SFPS objectives, properties and impacts, as well as validation and verification.