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Second-Party Opinion Download

Project Details

Project

Odakyu Electric Railways Co. Green Bond Framework Second-Party Opinion

Client

Odakyu Electric Railways Co.

Project Type

Green Bond/Loan

Industry Group

-

Use of Proceeds

-

Location

Japan

Evaluation Date

Dec 2018

Evaluation Summary

Sustainalytics is of the opinion that the Odakyu Electric Railways Co. Green Bond Framework is credible and impactful and aligns with the four core components of the Green Bond Principles 2018. This assessment is based on the following:

USE OF PROCEEDS

The eligible category for the use of proceeds, clean transportation, is aligned with that recognized by the Green Bond Principles 2018. Sustainalytics considers that the financing of electric trains and railway infrastructure will lead to positive environmental impacts and advance the UN Sustainable Development Goals 7, 9 and 11.

PROJECT EVALUATION/SELECTION

Odakyu Electric Railways’ internal process in evaluating and selecting projects is aligned with market practice. Odakyu Electric Railways’ Finance & Accounting Department and the CSR/Corporate Communications Department are responsible for selecting eligible projects. Final decisions on eligibility are made by the CEO.

MANAGEMENT OF PROCEEDS

Odakyu Electric Railways’ process for management of proceeds is aligned with market practice. Odakyu Electric Railways has internal management systems to track and manage the allocation of proceeds. Unallocated proceeds will be invested in a form of cash or cash equivalents until allocation.

REPORTING

Odakyu Electric Railways intends to report on the allocation of proceeds on its website on an annual basis. In addition, Odakyu Electric Railways is committed to reporting on impact indicators including indicators such as CO2 reduction per km, noise and vibration reduction, improvement of the average congestion rate, progress of platform extension, and station greening activities. In Sustainalytics’ view, reporting on these metrics is in line with market practice.

https://mstar-sustops-cdn-mainwebsite-s3.s3.amazonaws.com/docs/default-source/spos/odakyu-electric-railways_green-bond-framework-overview_spo_final.pdf?sfvrsn=76ee4128_3