Second Party Opinion

Sustainability - sustainable finance.

(SPO).

A Second Party Opinion is a pre-issuance review relating to green securities, undertaken by an external consultant.

The Second Party Opinion assesses how green the related project or assets being financed are.

See also

• Bond
• Certification
• Climate Bonds Initiative
• Green
• Green bond
• Green curve
• Green gilt
• Greenium
• Issuer
• Sustainability-linked bond (SLB)