Sustainable Funding Program

INVESTOR PRESENTATION Independent External Review <> IDB Invest 0 idbinvest.org ABOUT US PROJECTS COUNTRIES SECTORS SOLUTIONS IMPACT SUSTAINABILITY INVESTORS Q Search on IDB invoct Contact Us → 0 SUSTAINALYTICS a Morningstar company "... Based on the limited assurance procedures conducted, nothing has come to Sustainalytics' attention that causes them to believe that, in all material respects, the reviewed bond projects, funded through proceeds of IDB's sustainability bonds, are not in conformance with the Use of Proceeds criteria outlined in the Framework...." 41 No errors or Exceptions were identified ..." IDB Invest Type of Engagement: Annual Review Date: September 21, 2022 Engagement Team: Nadia Djinnit, [email protected], (+1) 416 861 0403 Sameen Ahmed, [email protected] Introduction In 2020, Interamerican Investment Corporation ("IDB Invest") developed its Sustainable Debt Framework (the "Framework") aimed at financing and refinancing social and green projects related to affordable basic infrastructure, access to essential services, employment generation, renewable energy, energy efficiency, clean public transport, water efficiency and management, and climate resilience. In May 2022, IDB Invest engaged Sustainalytics to review the projects funded through sustainability bonds issued under the Framework in 2021 and provide an assessment as to whether the projects met the Use of Proceeds criteria and Reporting commitments outlined in the Framework. Evaluation Criteria Sustainalytics evaluated the projects and assets funded with proceeds from the 2021 sustainability bonds issued under the Framework based on whether the projects: 1. Met the Use of Proceeds and Eligibility Criteria outlined in the Framework; and 2. Reported on at least one of the Key Performance Indicators (KPIs) for each Use of Proceeds criteria outlined in the Framework. IDB Invest 35

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