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ICCPrinciplesforSustainableTradeFinance
OCTOBER2024
TableofContents
IntroductiontoICCPrinciplesforSustainableTrade2
SectionA:ICCPrinciplesforGreenTradeFinance
4
A.1Introduction4
A.2GreenTradeFinanceDefinition4
A.3PrinciplesforGreenTradeFinance4
A.4GuidanceonMethodology6
A.5Data&Evidence7
A.6Reporting7
SectionB:ICCGuidanceonSustainability-LinkedTrade
8
SectionC:ICCGuidanceonSustainability-LinkedSupplyChainFinance
9
SectionD:AmbitionforICCPrinciplesforSocialTrade
9
RoleofICC
10
Acknowledgements
10
Appendix
11
ICCListofGreenActivities
11
Glossary12
PrintedinOctober2024
Copyright?2024
InternationalChamberofCommerce
Allrightsreserved.ICCholdsallcopyrightandother
intellectualpropertyrightsinthiscollectivework.Nopartofthisworkmaybereproduced,copied,distributed,
transmitted,translatedoradaptedinanyformorbyanymeans–graphic,electronicormechanical,andincludingwithoutlimitation,photocopying,scanning,recording,
taping,orbyuseofcomputer,theinternet,orinformationretrievalsystems–withoutwrittenpermissionofICC
throughICCServices,PublicationsDepartment.
Principles
IntroductiontoICCPrinciplesforSustainableTrade
AssessingthesustainabilityofTradeFinanceiscomplexduetothe“flow”natureoftheproduct;
often,theintendedprimaryorendpurposeof
agoodorserviceisnotknownatthepointof
origination.Assuch,itisoftenchallenging,and
highlysubjective,toapplyexistinggreenfinance
frameworkstoTradeFinanceproducts.Asaresult,thereisaclearneedforindustry-wideconsensus,andacommondefinitionofSustainableTrade
Financethatsupportstheoverallobjective
ofexistinggreenfinanceframeworks.Sucha
definitionmustbetransparentandconsistent
acrossfinancialinstitutions,corporates,and
governments.Theprimaryobjectiveofthese
principlesistoenablethedirectionofcapital
towardssustainableandinclusivefacilitieswithintheTradeFinanceindustry,whilstmanaging
greenwashingrisks.
SincethereleaseofaninitialpositioningpaperatCOP26in2021,theInternationalChamberofCommerce(ICC),incollaborationwithBostonConsultingGroup(BCG),industryexperts,
financialinstitutions,andcorporates,has
developedcomplimentaryframeworkstodefinebothSustainableTradeFinanceandSustainableTrademorebroadly.Thisdocumentaddresses
fourdistincttypesofTradeFinanceproducts:
?GreenTradeFinance(GTF)
?Sustainability-linkedTradeFinance
?Sustainability-linkedSupplyChainFinance
?SocialTradeFinance(notdefinedinthisdocumentforreasonsoutlinedbelow)
ICC’sPrinciplesforGreenTradeFinance(PGTF)
areasetofdetailed,fullyimplementable
principlesthatprovideacommonlanguage
andsetofprocessesforbankstoutilisewhen
conductingaUseofProceeds-basedassessmentforgreen-labelledTradeFinanceproducts.
Theseprinciplesarecloselyalignedwiththe
LoanMarketAssociation’s(LMA)GreenLoan
Principles(GPLs)andInternationalCapitalMarketAssociation’s(ICMA)GreenBondPrinciples(GBPs)
butallowassessmentbasedonthepurposeofatransaction,oritsgoodsinadditiontoproject-basedevaluations.
ICC’sguidanceonSustainability-linkedTrade
Financeprovidestailoredadvicebasedonthe
principlessetoutintheSustainability-LinkedLoanPrinciples(SLLPs)forTradeFinanceproducts.
SpecificICCprinciplesarenotrequiredgiventheclearapplicabilityoftheprinciplesintheLMA’s
SLLPs.
ICC’sguidanceonSustainability-linkedSupply
ChainFinanceprovidesadditionalclarityon
ownershipofKPIsinrelationtoSustainability-
LinkedSupplyChainFinanceprogrammes.Again,specificICCprinciplesarenotrequiredgiventheclearapplicabilityoftheprinciplesLMA’sSLLPs.
PrinciplesforSocialTradeFinanceremainanareaoffocusforICC,yetduetothenascenceofSocialTradeFinancewithinthemarket,thisdocument
willprimarilysetoutICC’sambitiontodevelopaspecificsetofPrinciplesforSocialTradeFinanceinnearfuture.
ThePrinciplesforGreenTradeFinanceandfuturePrinciplesforSocialTradeFinancewillformthe
twoUseofProceedscomponentsofthewiderICCPrinciplesforSustainableTrade(PST).
ThePSTframeworkrepresentsabroaderand
moreholisticapproachtoassessingsustainabilityinTradeFinancetransactionsbyaddressing
bothenvironmentalandsocioeconomicfactors.
Itevaluatessustainabilityacrossfourcore
componentsoftrade:theUseofProceeds,the
buyer,theseller,andthedistributionofgoods
orservices.Thesecomponentsaregradedalongtwosustainabilitydimensions:environmental
sustainability,whichincludesfactorssuchas
climatechangemitigationandbiodiversity,andsocioeconomicsustainability,whichfocusesonhumanrights,labourpractices,andpromotingsustainableeconomicdevelopment.
ICCPrinciplesforSustainableTradeFinance2
FormoreinformationontheICCPSTprogram,
seehere
.
ICCPrinciplesfor
SustainableTradeFinance
SUSTAINABLETRADE
PrinciplesforGreen
TradeFinance
Q42024
ICCPrinciplesforSustainableTrade
Environmental
Assessmentof
Buyer
Environmental
Assessmentof
Seller
Environmental
Assessment
ofDistribution
Principles
forSocial
TradeFinance
c.2025
Socioeconomic
Assessmentof
Buyer
Socioeconomic
Assessmentof
Seller
Socioeconomic
Assessment
ofDistribution
ICCGuidanceon
Sustianability
linkedTradeand
SupplyChain
finance
Q42024
ICCwouldliketorecognisetheworkdonebythe
LoanMarketAssocation
(LMA)ontheGreenLoan
Principles,forwhichthisworkisheavilyinfluencedby.ICCwouldliketoalsotaketheopportunityto
referencetheworkcompletedbythe
BankersAssociationforFinanceandTrade
(BAFT)ontheirProductMatrix,enablinginstitutionstodeterminetheoptimalassessmentmethodologyforeachproducttype,closelyaligningtoandcomplementingtheICCPrinciplesforSustainableTradeFinance.
3ICCPrinciplesforSustainableTradeFinance
SectionA:ICCPrinciplesforGreenTradeFinance
A.1Introduction
ICC,throughthedevelopmentofPGTF,aimstohelptradebanksandtheircustomers:
?Reducegreenwashingrisksfromthevaryinginterpretationsofgreentradetoday
?Increasetheproportionofgreentradethat
isformallyrecognisedsothatfinancecanbemoreeffectivelychannelledtogreenactivitiesandgoods
?Provideclear,transparent,andconsistent
guidelinesthatallowcorporatestounderstandwhatqualifiesasgreenTradeFinancethroughauniformapplicationacrossbanks
TheaimsofthePGTFaretocomplementandsupporttheLMA’sGreenLoanPrinciplesintheassessmentofTradeFinancetransactionsandtoensurethatthethresholdforsustainabilityingreenTradeFinanceiscomparabletothatofothergreenfinancing.
A.2GreenTradeFinanceDefinition
GreenTradeFinance(GTF)referstoTrade
FinanceproductsdesignedexclusivelytofinanceormitigatefinancialriskfromactivitieswheretheUseofProceedsisclearlyandverifiablyallocatedtogreenpurposes,or,wherethepurposeisnot
known,togreengoods.
A.3PrinciplesforGreenTrade
Finance
ThePGTFconsistoffourkeypillars:UseofProceeds,evidencing,safeguardingandstandardisation,andreporting.
A.3.1Useofproceeds
UseofProceedscanbeassessedthroughtwo
lensesinthePGTF:purposeandgoods.There
arespecificTradeFinanceproductswherethe
purposeisnotknown.Inthesecases,usersmustundertakeanassessmentofthegooditself.
TradeFinanceproductsforwhichtheuser
typicallyhasvisibilityonthepurposeoftheirUseofProceedsinclude:
?Guarantees
?Standbylettersofcredit
?ECA-coveredexportfinance(insomecases)
Theusershouldassessthetransactionbasedonitspurposewherepossible,seekingtoattribute
thepurposebasedonthenatureofthegoodsoranyadditionalavailableinformation.
Inotherproducts,wheretypicallyonlythegoodcanbeknown,usersshouldundertakeagoods-basedassessment.Theseproductsinclude:
?Importlettersofcredit
?Exportlettersofcredit
?ECA-backedexportfinance(some)
?Payablesfinance
?Dynamicdiscounting
?Receivablesfinance
?Receivablesdiscounting
?Factoring
?Loansforimport/export
WhenthepurposeoftheTradeFinanceproduct
isknownorcanbeevidenced,forittobe
consideredGTF,itmustaligntoorsupportagreenactivity(seeAppendixA).
ICCPrinciplesforSustainableTradeFinance4
Incaseswhereonlythegoodisknown,thegooditselfmustbealignedwithorsupportagreen
activitytobeconsideredgreenTradeFinance.Evenso,wherepossible,usersshouldendeavourtodeterminethegood’spurpose.
ICCprovidesalistofgreenactivities,builtupon
thatoftheLMA’sGreenLoanPrinciplesandEU
Taxonomy(seeAppendixA).However,usersmaychoosetospecifyadditionalgreenactivitiesinlinewiththeirinternalsustainabilitypoliciesorexternalframeworks,liketheInternationalEnergyAgency’s(IEA)GreenTechnologies,aslongastheypass
DoNoSignificantHarmchecksandsupportoneormoreoftheenvironmentalUNSustainable
DevelopmentGoals(SDGs).
Whereuserscannotdirectlyinferthe
sustainabilityofthepurposeorgoods,itmustbeevidencedassustainableandpassDoNoSignificantHarmchecks(seesections3.2:
Evidencing,and3.3:Safeguarding).
Incertaintradefinancetransactions,particularlythoseinvolvingthefinancingofexporters(such
as,negotiationofletterofcreditproceeds),
theproceedsreceivedbythesellermaynotbe
allocatedspecificallytoagreenpurpose.Inthesecases,‘UseofProceeds’withinthecontextof
GreenTradeFinancereferstothefinancingofgreengoodsorservices,andtheenvironmentalbenefitderivedfromthenatureofthegoodsorservicesbeingfinancedratherthanthespecificallocationofproceedsbytherecipient.
A.3.2Evidencing
Wherethesustainabilityofapurposeorgoodis
notclearwithahighdegreeofconfidence,robust
sustainabilitycredentialsshouldbeusedas
evidence.Acceptableformsofevidencecanbeseeninsection6:Data&Evidences.
Usersareencouragedtoensurethatcredentials
alignwithICC’ssustainabilitycriteria,which
requireindustryrelevanceandalignmentwithoneormoreoftheenvironmentalUN(SDGs).Users
shouldbesatisfiedthatanyexternalsourcesofevidenceexhibitthefollowingfivekeyattributes:
?Widelyaccepted1
?Fact-based
?Independent
?Measurable
?Comprehensive1
ICCalsoprovidesasustainablecredentiallibraryforusersofthePGTFtoleverage,thedetailsofwhich
canbeseenundersection5:DataandEvidences.
A.3.3Safeguarding
Whilstthepurposeofatradetransactionmaynotalwaysbeclear,usersshouldseektoassessclient-levelDoNoSignificantHarm(DNSH)principles
inhigh-risktransactions,andareencouragedtoassessDNSHatafacilitylevel.
High-risktransactionscanbeassociatedwith
specificindustries,geographies,orclientprofilessuchasfossilfuels,textilesmanufacturing,
andmining.Usersmayexercisediscretion
regardingthisdesignationbasedontheirinternalsustainabilityandriskpolicies.
UsersshouldconductDNSHchecksaccording
toindustry-recognisedframeworks.ICCrecommendsthefollowingassuitablemethodologies:
?EquatorPrinciples
?EUTaxonomyDNSH
?IFCPerformanceStandards
?Localmarketregulations
Forcertainproductscharacterisedascontingentliabilities,thereisinherentring-fencingof
proceedswherebytheproceedscanonlybeusedforthegreenpurposeorgood,aswithImport
lettersofcredit,wheretheproceedsmayonly
bereleaseduponreceiptofthespecificgoods.However,forotherproductswhereproceedsarenotinherentlyring-fenced,ICCrecommends
adheringtotheguidelinessetoutintheLMA’sGLPs.Forproductsthatarenotcontingent
liabilities,usersmustensurethatthereisrigoroustrackingandmanagementofproceedsata
facilityleveltoensuregreenfundsareeither
clearlyidentifiedandsegregatedintodedicatedaccounts/facilitiesor,whereapplicable,that
greentranchesaredistinctlyseparatedfromnon-green(“brown”)funds.
InTradeFinanceproductswheretheclientmaynotdirectlyreceivetheproceeds,theclientis
responsibleforensuringthatdisbursements
tocounterpartiesarediligentlymonitoredand
1.Seeglossaryfordefinition
5ICCPrinciplesforSustainableTradeFinance
complywiththeUseofProceedsrequirementsaspertheLMA’sGLPs.
A.3.4Standardisation&Reporting
Insettingusers’thresholdsforenvironmental
sustainability,GTFshouldbecomparabletothatofothergreenfinanceproducts,soastonot
disincentivisetheadoptionofGTF.
ThethresholdforenvironmentalsustainabilitysetoutinthePGTFistheminimumrequirementusersshouldmeetinordertolabelaTradeFinance
productasgreen.ThisensuresthatTrade
Financetransactionsareuniformlyassessed
acrossusers,anditincreasestransparencyon
GTFforborrowers/clients.UsersmaywishtoaddadditionalrequirementsalongsidethosesetoutinthePGTFfortheirGTFproducts.
Theremustbestandardisedreportinganddisclosurepracticestoensuretransparencyandcomparabilityofsustainabilityassessmentswheretheborrower/
clienthastheresponsibilityofreportingandtheuser,typicallyabank,hastheresponsibilityoftoensure
thatreportingguidelinesaremet.
ReportingintheICCPGTFcloselyalignswiththestandardsoftheLMA’sGLPsandICMA’sGBPs;
usersareaskedtoadheretotheseprinciplesin
conjunctionwithICC’sspecificrecommendationsforscenarioswhereshort-termfacilitiesare
offered,allowingforone-timereportingor
validation,guidanceuponwhichcanbeseenundersection6:Reporting.
A.4GuidanceonMethodology
ThePGTFhavebeencreatedinsuchawaythat
theyactastheminimumacceptablethreshold
forGTF.Institutionsmayutilisethemethodology
belowasaframeworkuponwhichtoassessa
transaction,andthethresholdaninstitutionsets
canalwaysbehigherthantheonedescribedhere.
Wherethefinancierhastheabilitytodeterminethepurpose,theyshouldendeavourtoverifythisinfavourofagoodsassessment.
Insituationswhereusersknowboththe
purposeandgoods,theyshouldgiveprioritytothepurpose.Ifthegoodsthemselvesarenot
classifiedas“green”buttheirpurposeisalignedwithagreenactivity,thismayqualifyasgreen
TradeFinanceaslongasthegoodspassDNSH
principles(laidoutinsectionA.4.1:Safeguarding).
However,ifthepurposeisnon-green,the
transactioncannotbeconsideredGreenTrade
Finance,evenifthegoodsthemselvesaregreen.
A.4.1Purpose
Greendefinition:ThepurposeoftheTrade
FinanceUseofProceedsisalignedwithagreenactivity(seeappendixA).
A.4.2Goods
Greendefinition:Thegoodsfinancedthrough
theUseofProceedsofaTradeFinanceproductarealignedwith,ortheproductionofwhichhassupportedagreenactivity(seeappendixA).
A.4.3PurposesandGoodswhicharegreenwithahighdegreeofconfidence
Specificpurposesareclearlyalignedtogreen
activities,andthuscanbeclassifiedasgreen
withouttheneedtosupplyadditionalevidencing.Anon-exhaustivelistincludes:
?Renewableenergycreationorsolarpanels
?Saleofenergyefficiencyproductsorsmartmeters
?Constructionofarecyclingfacilityortradingrecyclable/scrapmaterials
?Constructionofelectricvehicles
A.4.4Purposesandgoodswhicharenotgreenwithahighdegreeofconfidence
SpecificpurposesarenoteligibleforGTFduetotheirnegativeimpactontheenvironment.Anon-exhaustivelistincludes:
?Coalmining
?Crudeoilextraction
?Naturalgasextraction(note:usersmay
choosetoclassifynaturalgasasgreen
whenitsroleinsupportingenergytransitionpathwaysisclearlydemonstrated)
A.4.5Purposesandgoodsthatrequireadditionalevidencingtobedeemedgreen
Purposesthatcanbealignedtoeithergreenor“brown”activitiesrequireadditionalevidence
tobeclassifiedasGTF(seesection6:DataandEvidence).Anon-exhaustivelistinclude:
?Agricultureandsubsequentproducts
ICCPrinciplesforSustainableTradeFinance6
?Textilesmanufacturingandsubsequentproducts
?Aquacultureandfish
?Forestry
A.5Data&Evidence
Sourcesthatcanevidenceenvironmental
sustainabilityofapurposeorgoodinclude:
?ICC-recognisedstandards
?Third-partycertifications
?Industrystandards
?Governmentandregulatoryapprovals
?Sustainabilityreportsandaudits
?Academicandresearchpublications
?Verifiedenvironmentalmetricsanddata
?Sustainabilityindicesandratings
?Commercialrecordsfortheverificationofgoods,includingbutnotlimitedto:BillsofLading,InvoicesandContracts.
?AlignmenttoenvironmentalUNSDGsorParisAgreementgoals
?TaxonomyRegulationsuchastheEU
Taxonomyanditstechnicalscreeningcriteria
?Localmarketregulations
Anycredentialsshouldbesufficientlyrigoroustoavoidpotentialgreenwashing.ICCrecommendsevaluatingcredentialsunderthefivecriterialistedbelow:
?Widelyaccepted
?Fact-based
?Independent
?Measurable
?Comprehensive
UsersareencouragedtoreflectICC’s
methodologyforrigourtestingstandards,whereICCevaluatestheenvironmentalsustainabilityofstandardsthroughtheiralignmenttoatleastoneoftheenvironmentalUNSDGs.
IncollaborationwiththeITCStandardsMap,
ICCoffersdataresourcestoaccelerateany
assessmentsmadeunderthePGTF.Usersmaywishtousetheseordevelopinternalresourcesundertheabovemethodologies.Theseinclude:
?HSandNACEcodemappingtogreenactivities,withc.6,000goodsand600activitiesmappedtogreenactivities
?300+sectorspecificICC-recognisedstandardsthathavepassedrigourassessments
?HSandNACEcodemappingtoICC-recognisedstandards,allowinguserstoseepotential
standardsforaspecificpurposeorgood
Shouldusersrequiremappingexercisesto
additionalcategoriesorresources,pleasereachoutdirectlytoICC.
A.6Reporting
ICCrecommendsadheringtotheLMA’sGLPguidanceonreportingforinformationon
descriptions,confidentiality,aggregationand
sharingforthemajorityofreportingrequirements.However,ICCprovideadditionalguidancefor
TradeFinanceproducts.
Tradefinanceproductsofteninvolverevolving
facilitiesorone-timeusagewherethespecificendpurposeofagoodmaynotbeclearatthetime
offinancing.Inthesesituations,theICCPGTF
recommendthatusersmaintainreadilyavailableinformationonthetypesofgoodsfinancedandupdatethisinformationasnecessaryintheeventofsignificantchanges.Thereportingcadence
shouldbetailoredtothenatureofthefacility;ICCrecommendsperiodicreviewsforrevolvingfacilities,whilstannualreportingmaybemoreappropriateforlong-termproducts.
ICCrecommendtheuseofqualitativeand,wherefeasible,quantitativeperformanceindicators
(suchasgreenhousegasemissionsreduced/
avoided).Theyalsoencouragethedisclosureofkeymethodologiesandassumptionsusedinsuchassessments.Borrowerscapableofmonitoring
achievedimpactsshouldincludethesemetricsinregularreportstoparticipatinginstitutions.
ICCrecognisesthatreportingonGTFmayhavecharacteristicsdifferentfromnormallending.
Consequently,banksmay,onlywherenecessary,choosetodifferentiatethemeansbywhich
volumesaremeasured,solongasdoingsodoes
notincreaseanygreenwashingrisksinaccordancewiththeirinternalESGRiskpolicies.
7ICCPrinciplesforSustainableTradeFinance
$
SectionB:ICCGuidanceon
Sustainability-LinkedTrade
Finance
Sustainability-linkedfinancemeasures
improvementinoneormoreKPIsataclientlevel.WherelendersmaywishtoofferSustainability-
linkedTradeFinance(SLTF),ICCrecommends
utilisingthepillarsoftheLMA’sSLLPsasguidanceforassessments.
AsseenintheLMA’sSLLPs,sustainability-linked
assessmentsoccurataclientlevel:theborrower/clientselectsKPIsandsubsequentlysets
sustainabilityperformancetargets(SPTs).AslongastheSPTsaremet,theclientwillnotbepenalised.EveniftheSPTsarenotmet,banksretaintheabilitytocontinuetolabelthefacilityassustainability-
linked,inordertopromoteambitiousSPTs.
TheLMA’sSLLPsrequirethatusersensureKPIsarerelevant,alignedtotheclient’scoresustainabilityobjectives,andmeasurable.Theborrower/client
isresponsibleforselectingKPIsandSPTs.The
useroftheframework—typicallyabank—is
responsibleforverifyingandvalidatingthe
selectionofKPIsandSPTstoensurecompliancewithICC/LMAprinciples
ReportingforanySLTFfacilitiesshouldtakeplaceatleastannually,oratashortercadenceto
reflectthatofshorter-terminstruments,ifagreedbetweenthebankandtheclient.Anyprice
impactsofperformanceagainsttargetsshouldalsobedocumentedbythebank.
Inthecaseofsustainability-linkedTradeFinance,usersmayalsoconsiderusingESGscorersas
aKPItomeasuresustainabilityperformance,
actingasanexternallyverifiedformofevidence/verification.
ICCPrinciplesforSustainableTradeFinance8
SectionC:ICCGuidanceon
Sustainability-LinkedSupplyChainFinance
ICCalsorecommendsutilisingthepillars
oftheLMA’sSLLPsasguidingprinciplesfor
sustainability-linkedSCFprograms.Asseenin
sectionB,sustainability-linkedassessmentsarebasedonKPIsandSPTsandshouldundergothesamerigourdescribedpreviously.
ICChasprovidedguidancespecifictosupplychainfinance:
?UsersoftheLMA’sSLLPsforSLSCFshould
ensurethatthe“anchorbuyer”establishes
commonandrigorousKPIs,andsubsequentlydeterminestheSPTsthatwillbesetfortheir
respectivesuppliers.
?UsersoftheLMA’sSLLPs,namelybanks,
shouldensurethatthesettingoftheKPIsandSPTsareappropriate,fairandalignedtothebuyer’sESGstrategyincludingrelevanceto
theirrespectiveindustry.
?UsersmayalsoconsiderusingreputableESGscorersasaKPItomeasuresustainability
performance,actingasanexternallyverifiedformofevidenceorverification.Where
clientswishtoutilisescoringorranking
methodologies,usersshouldassessthe
buyer’sabilitytovalidatethescoresorranks.
?ReportingforanySLSCFfacilitiesshouldtakeplaceannually,oratashortercadenceif
agreedbetweenthebankandtheobligor.
品廠
SectionD:AmbitionforICC
PrinciplesforSocialTrade
ICCrecognisestheparamountimportanceofintroducingbespokeprinciplesforsocialTradeFinance.DuetothenascenceofSocialTrade
Financeofferingsinthemarket,ICCwillprovide
guidanceonthisproductcategoryinthenearfuture.
IntheICCPrinciplesforSustainableTrade,ICC
setoutitscurrentthinkingonthesocioeconomicdimensionofUseofProceeds.ICChopes,inthecomingyear,todevelopanditeratetheseintoadocumentsimilartothatofthePGTFandensurethatthePSTFremainacomprehensiveand
rigorousdocument.
9ICCPrinciplesforSustainableTradeFinance
RoleofICC
FollowingthereleaseofthePSTF,ICCwillcontinuetoevolvetheframeworkandprovideadditional
supportinthefollowingways:
Definingprinciples:Defineandmaintainclear,
consensus-basedprinciplesforsustainabletrade,greenTradeFinance,andSocialTradeFinance.
ICCwillupdatetheseprinciplesregularlyto
reflectevolvingindustrynormsandtheincreasingavailabilityofsustainablecredentials.
Articulatingmethodology:Continuetoarticulateamethodologicalframeworkforuserstoapply
theframework,whichprovidessufficient“degreesoffreedom”toalignwithinternalprocesseswhilstmaintainingrigoursoastoavoidanypotential
greenwashingrisks.
Classifyingdataandevidence:Deliverongoingguidanceonacceptablemethodsforevidencingtheframework,includingaccesstoproprietary
datasourcesthatsupporttheassessmentsdetailedinsection6:Data&Evidence.
Guidingcommunication:Maintainguidanceon
howtocommunicateoutcomesofthePSTmatrixandPGTFframeworkandsharereportingina
transparentandregularmannerwhilstensuringconfidentialityasrequired.
Leadingengagement:Leadengagementacrossbanks,regulators,corporates,andindustrybodieslikeBAFTandITFAtoensurealignmentofa
consensusviewandenableaccessibleeducationtoexpandPSTFusage.
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