Are the Framework and Reports reviewed by third parties?
The Framework and the Reports are reviewed by external institutions whose opinion is published together with the documents. In the case of the Framework, Vigeo Eiris delivered a second-party opinion favorable to the issuance, as well as the consulting firm EQA published a limited guarantee report for the resource allocation report published in 2020. Likewise, the portfolio of green projects associate to the issuance of these bonds has been certified by the Climate Bonds Initiative (CBI) according to its standards. These documents can be found in the links below:
Second Party Opinion – Vigeo Eiris
Limited Assurance Report – EQA (page 39)
Certificate – CBI