ICO Green and Social Bonds

Instituto de Crédito Oficial ICO Green Bond Framework Updated June 2021 Framework (June 2021) Aligned with best in class market standards The Green Bond Principles FINANCE Project Categories Renewable energy Green buildings bio Energy efficiency eco Clean transportation GREEN BOND FRAMEWORK June 2021 Pollution prevention and Control Environmentally sustainable management of living natural resources and land use H2 Hydrogen production & storage Sustainable water and wastewater management 50 Second Party Opinion (June 2021) Second-Party Opinion Instituto de Crédito Oficial Green SUSTAINALYTICS SECOND- Bond Framework PARTY OPINION Evaluation Summary SUSTAINABLE DEVELOPMENT GOALS NO POVERTY ZERO HUNGER 3 GOOD HEALTH AND WELL-BEING AFFORDABLE AND CLEAN ENERGY SSS QUALITY EDUCATION GENDER EQUALITY CLEAN WATER AND SANITATION DECENT WORK AND ECONOMIC GROWTH INDUSTRY, INNOVATION AND INFRASTRUCTURE 10 REDUCED INEQUALITIES 11 SUSTAINABLE CITIES AND COMMUNITIES ON LAND 16 PEACE JUSTICE AND STRONG INSTITUTIONS 17 PARTNERSHIPS FOR THE GOALS CLIMATE ACTION LIFE 14 BELOW WATER 15 LIFE Framework: https://www.ico.es/documents/20124/39589/Green+Bond+Framework+Junio.pdf/d19a5839-08c8-0307-e85e-e73ec0921307?t=1624438845883 SPO: https://www.ico.es/documents/20124/39589/Green+Bond+Framework+second+party+opinion+June.pdf/72c8ddfe-0fa6-f28d-5f72-dcd769a035a3?t=1624438585496 P 12 RESPONSIBLE CONSUMPTION AND PRODUCTION 8 26 26

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