Use of proceeds — annual allocation and impact reporting.
Green bond and green loan issuers must publish annual use-of-proceeds reports until full allocation — covering both allocation (how much capital was deployed to eligible categories) and impact (the environmental outcomes of the financed projects). Othello prepares the bilingual annual report.
How allocation reporting works
Allocation reporting discloses how green bond / loan proceeds were deployed across eligible categories. The format includes: total amount allocated, amount per eligible category, share of allocation to refinancing vs new projects, and the unallocated balance held in segregated accounts.
Quantifying environmental outcomes
Impact reporting addresses the environmental outcomes of the financed projects. For renewable energy: installed capacity, generation in MWh, avoided GHG emissions. For energy efficiency: energy saved, GHG emissions avoided. For clean transportation: passenger-kilometers shifted to lower-carbon modes, emissions avoided.
The ICMA Harmonized Framework for Impact Reporting provides standardized impact metrics by eligible category.
Annual use-of-proceeds report deliverables
- Bilingual annual report — Thai and English, published on the issuer’s investor relations site
- Allocation summary — by eligible category, with refinancing vs new project split
- Impact metrics — quantified per category, aligned to ICMA Harmonized Framework where applicable
- External verification statement — where verification has been obtained (typically required for repeat issuers)
Send the document. NDA from the first email.
Quote response within one business hour. Mutual NDA standard, ISO 17100 workflow, 2M+ words/month capacity.
