本文件确立了原则、规定了要求并给出了指导方针: 指定为“绿色”贷款，为符合条件的项目、资产和配套支出提供融资； 管理和报告所得款项的使用； 定义、监测和报告环境影响； 用于向相关方报告； 用于确认和验证。 本文件适用于任何通过绿色贷款方式为符合条件的绿色项目、资产和配套支出寻求融资的借款人。它也适用于贷款人。

This document establishes principles, specifies requirements and gives guidelines:

• for designating as “green” loans which finance eligible projects, assets and supporting expenditures;
• for managing and reporting on the use of proceeds;
• for defining, monitoring and reporting on the environmental impacts;
• for reporting to interested parties;
• for validation and verification.

This document is applicable to any borrower seeking financing by way of a green loan for eligible green projects, assets and supporting expenditures. It is also applicable to lenders.