Principles Handbook - Harmonised framework for impact reporting - June 2023I. Handbook - Harmonised Framework

The Handbook – Harmonised Framework for Impact Reporting unites the Green Sector specific documents in one document preserving the content of the initial documents. The objective is to enhance the usability of the initial documents and to avoid repetitions. This 2023 Handbook updates the core principles and recommendations for reporting that provide issuers with a reference as they develop their own reporting. This Handbook also offers impact reporting metrics and sector specific guidance for the GBP project categories.

In Chapter V of this Handbook, reporting templates are included for issuers to use and adapt to their own circumstances. These templates make reference to the most commonly used indicators. These templates are also available in Excel format. The indicators listed in this illustrative summary are not exhaustive. The users can find additional Core and Other Sustainability Indicators in the related Handbook. Depending on the projects specificities other indicators might be relevant as well.

The June 2023 edition also includes the metrics related to Renewable energy (including production, transmission, distribution, appliances and products) and Energy efficiency (such as in new and refurbished buildings, energy storage, district heating, smart grids, appliances and products). While the Core quantitative indicators remain in substance unchanged, the two sections introduce a comprehensive list of “Other Sustainability Indicators”. These are two of the ten broad categories of eligibility for Green Projects under the GBP.

II. Green Sector specific documents

III. Translations of the Handbook - Harmonised Framework for Impact Reporting

For the avoidance of doubt, the English language version of the Handbook – Harmonised Framework for Impact Reporting is the official version of the document. The below translation is provided for general reference only.

Japanese 2022 edition


The information on this Web page has been provided by third-party sources and is intended for general information only (the “Information”), and is not intended to be and should not be relied upon as being legal, financial, investment, tax, regulatory, business or other professional advice. ICMA is not responsible for the accuracy, reliability, currency or completeness of the Information. ICMA does not represent or warrant that the Information is accurate, suitable or complete and neither ICMA nor its employees or representatives shall have any liability arising from, or relating to its use.


ICMA Zurich
T: +41 44 363 4222
Dreikönigstrasse 8
8002 Zurich

ICMA London
T: +44 20 7213 0310
110 Cannon Street
London EC4N 6EU
ICMA Paris
T: +33 1 8375 6613
25 rue du Quatre Septembre
75002 Paris

ICMA Brussels
T: +32 2 801 13 88
Avenue des Arts 56
1000 Brussels
ICMA Hong Kong
T: +852 2531 6592
Unit 3603, Tower 2
Lippo Centre
89 Queensway, Admiralty
Hong Kong (general enquiries) (education enquiries) (sustainable finance)
Copyright © 2024 International Capital Market Association.