Green Bond Impact and Compliance Report slide image

Green Bond Impact and Compliance Report

SPO on Green Bond Framework - Dated September 2020 ISS ESG SCOPE Part 1: Performance against GBPs² Overall Evaluation of the Green Bond Framework Part2: BNP Paribas commissioned ISS ESG to assess the alignment of its Green Bond Framework with the International Capital Market Association's (ICMA) Green Bond Principles (GBPs) and to assess the issuer sustainability performance, based on the ISS ESG Corporate Rating. Issuer sustainability performance SUMMARY EVALUATION Positive The issuer has defined a formal concept for its Green Bond Framework regarding use of proceeds, processes for project evaluation and selection, management of proceeds and reporting. This concept is in line with the ICMA GBPS. The issuer shows a good sustainability performance and has been given a rating of C+, which classifies it as 'Prime' by the methodology of the ISS ESG Corporate Rating. It is rated 2nd out of 285 companies within the Financials/Commercial Banks & Capital Markets sector as of 09 June 2020. This equates to a high relative performance, with a Decile Rank³ of 1. Status: Prime Rating: C+ Decile Rank: 1 1. USE OF PROCEEDS 2. PROCESS FOR PROJECT EVALUATION AND SELECTION 3. MANAGEMENT OF PROCEEDS 4. REPORTING Opinion: ISS ESG considers the Use of Proceeds description provided by BNP Paribas's Green Bond Framework aligned with the Green Bond Principles (GBPS). BNP Paribas has established the list of eligible use of proceeds categories which are align with the examples of Green Projects categories stated by the GBPS and that will be assessed against ISS ESG KPI's (see Annex 210) post-issuance. Additionally, BNP Paribas explicitly excludes harmful project categories, reflecting best market practices. Opinion: ISS ESG considers the Process for Project Evaluation and Selection provided by BNP Paribas's Green Bond Framework as aligned with the GBPs and with market best practices. The eligibility criteria are precisely defined and transparently displayed in the framework and covers both environmental and social risks related to the Use of Proceeds categories in an appropriate manner. BNP Paribas has established a clear internal screening process with sustainability criteria tackling Social, Environmental, Health and Safety and Supply Chain indicators reflecting best market practice. Opinion: ISS ESG finds that Management of Proceeds proposed by BNP Paribas's Green Bond Framework is aligned with the GBPS and best market practices. The stakeholders involved in the management of proceeds are clearly identified and relevant as well as the responsibilities that they share in this process. An appropriate tracking of proceeds is in place and the intended types of temporary investment instruments for unallocated proceeds are described. Opinion: ISS ESG finds that the allocation and impact reporting proposed by BNP Paribas's Green Bond Framework aligned with the GBPs. The level, duration, frequency and scope of reporting are clearly defined and in line with industry best practices. The portfolio will be reviewed on an annual basis by ISS ESG. Rank relative to industry group. 1 indicates a high relative ESG performance, while 10 indicates a low relative ESG performance. 10 All BNP Paribas's Eligible Categories are covered by ISS ESG KPIs except for green shipping which will be developed at a later stage. BNP PARIBAS The bank for a changing world 12
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