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Second-Party Opinion Download

Project Details

Project

ARAUCO Sustainability Bond Framework Second-Party Opinion

Client

Celulosa Arauco y Constitución S.A.

Project Type

Sustainability Bond/Loan

Industry Group

-

Use of Proceeds

-

Location

Chile

Evaluation Date

Oct 2019

Evaluation Summary

Sustainalytics is of the opinion that the ARAUCO Sustainability Bond Framework is credible and impactful, and aligns with the Sustainability Bond Guidelines 2018. This assessment is based on the following:

USE OF PROCEEDS

The five green and three social eligible categories for the use of proceeds are aligned with those recognized by both the Green Bond Principles and Social Bond Principles. Sustainalytics considers that the intended Framework investments will have positive environmental and/or social impacts across ARAUCO’s operations and will advance the UN Sustainable Development Goals, in particular goals 4, 6, 7, 8, 11, 12 and 15.

PROJECT EVALUATION/SELECTION

ARAUCO has established a Sustainable Bond Coordination Group, responsible for the identification and selection of eligible projects. The Company’s Finance Department will be charged with approving selected projects. This is in line with market practice.

MANAGEMENT OF PROCEEDS

The Company will implement internal tracking systems for the management of proceeds, overseen by its Finance Department. Pending allocation, proceeds may be used to repurchase outstanding indebtedness or be held in cash, cash equivalents and other liquid short-term investments. This is in line with market practice.

REPORTING

ARAUCO intends to report annually on impact and allocation. Allocation reporting will be made available at the category level, while impact metrics, where feasible, will be selected from a list of relevant key performance indicators. This is in line with market practice.

https://mstar-sustops-cdn-mainwebsite-s3.s3.amazonaws.com/docs/default-source/spos/arauco-sustainability-bond-framework-second-party-opinion.pdf?sfvrsn=daefb955_3