Open Ontologies

ONTOLOGY EXPLORER

sustainability business strategy

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<https://spec.edmcouncil.org/fibo/ontology/LOAN/LoansSpecific/GreenLoans/SustainabilityBusinessStrategy>

プロパティと値

プロパティ値
typeClass
label"sustainability business strategy"@en
subClassOfBusinessStrategy
subClassOf_:c14n155
subClassOf_:c14n2206
subClassOf_:c14n2646
definition"strategy for achieving specific business objectives related to sustainability (from an environmental and/or social and/or governance (ESG) perspective)"@en
adaptedFrom"https://www.lsta.org/content/sustainability-linked-loan-principles-sllp/"@en
explanatoryNote"An SLL borrower should clearly communicate to its lender(s) its rationale for the selection of its KPI(s) (i.e. relevance, materiality, whether it is core to the borrower's overall business) and the motivation for the SPT(s) (i.e. ambition level, benchmarking approach and how the borrower intends to reach such SPTs). Borrowers are encouraged to position this information within the context of their overarching objectives, sustainability strategy, policy, sustainability commitments and/or processes relating to sustainability."@en
explanatoryNote"SLLs aim to support a borrower's efforts in improving its sustainability profile over the term of the loan. They do so by aligning loan terms to the borrower's performance, which is measured using one or more sustainability KPIs that can be internal and/or external. The KPIs must be material to the borrower's core sustainability and business strategy, and address relevant ESG challenges of its industry sector."@en

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