Attract the financing to unlock sustainable growth
Get an independent, outside-in assessment of your sustainable finance offerings, ensuring they meet the highest standards demanded by the market.
Ensuring the credibility of your sustainable finance initiatives
As a leading Second Party Opinion (SPO) provider, our assessments bring integrity and credibility to your Green, Social, and Sustainability-linked finance frameworks—helping you attract the capital you need to be successful.
Our unique perspective, in-house data solutions, and extensive ESG expertise allow us to give you valuable support to present your offering credentials to the market. As a best-in-class SPO provider, our assessments also give investors the visibility they need to see how well your projects align with green finance best practices and market standards.
How our independent assessments can help
Assess green, social, and sustainability bond/loan claims
Evaluate the sustainability claims of your bonds and loans against international standards to ensure that your projects meet the stated environmental and social goals.
View our Green, Social, and Sustainability Bond/Loan SPO Methodology
Review sustainability-linked bond/loan instruments
Evaluate the sustainability materiality and credentials of bonds and loans against established international standards and benchmarks.
View our Sustainability-Linked Bond/Loan SPO Methodology
Validate reporting requirements
Confirm that projects funded by green, social, or sustainability bonds or loans comply with your pre-issuance commitments and align with international standards and required benchmarks.
View our Report Review Methodology
Verify EU Green Bond compliance
Evaluate your European Green Bond (EuGB) Factsheets and post‑issuance Allocation Reports against EuGB regulation to demonstrate credibility and alignment with the EU Taxonomy framework—helping you close any compliance gaps and deliver the transparency investors expect.
View our European Green Bond External Review Methodology
Assess EU Taxonomy eligibility and alignment of your green bond/loan portfolio
Evaluate whether your projects, assets, or selection criteria are Taxonomy-eligible and meet the requirements for Substantial Contribution, Do No Significant Harm (DNSH), and Minimum Safeguards
— in alignment with the EU Climate and Environmental Delegated Acts.
Assess climate transition bond/loan claims
Evaluate the climate transition claims of your bonds and loans against recognized standards to ensure financed activities support a credible transition to a lower-carbon economy.
View our Climate Transition Bond/Loan SPO Methodology
Verify future environmental performance claims
Independently assess whether future environmental performance claims are supported by credible implementation plans and periodically validate reported progress. Our evidence-based approach helps organizations substantiate environmental claims and demonstrate progress through transparent, credible communications, while considering relevant regulatory requirements, including the EU Empowering Consumers for the Green Transition Directive.
View our Verification of Future Environmental Performance Claims Methodology
See it for yourself
Interested in seeing a sample report? Access our record of publicly available SPO reports.
Bringing increased visibility and credibility to sustainable projects
ISS-Corporate is at the forefront of ESG expertise. Our team of seasoned analysts provide customized service, ensuring each assessment is thorough and accurate. With over 1,000 SPOs completed, informed by more than 600 detailed project-specific criteria, our assessments cover diverse sectors across Europe, Asia, and the Americas, including banking, utilities, real estate, and more. This depth and breadth of experience make us a trusted partner in helping ensure that your sustainable finance frameworks not only meet but exceed the rigorous expectations of today’s investors, lenders, and stakeholders.
Aligned with industry principles
ISS-Corporate was named the “Best Second Party Opinion Provider” for FIG ESG Bonds at the 2026 GlobalCapital Bond Awards.
ISS-Corporate Named “Best Second Party Opinion Provider” in 2026 GlobalCapital Covered Bond Awards.
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Frequently Asked Questions
A Second Party Opinion (SPO) is an independent assessment of a sustainable finance framework, bond, loan, or financing instrument against recognized market principles, standards, and best practices.
SPOs help issuers demonstrate the credibility of their sustainable finance commitments by providing investors and other stakeholders with an objective evaluation of a framework’s environmental and social characteristics. A Second Party Opinion can enhance transparency, support investor confidence, and help organizations align with evolving sustainable finance market expectations.
ISS-Corporate provides independent assessments and Second Party Opinions across a range of sustainable finance instruments, including:
- Green bonds and green loans
- Social bonds and social loans
- Sustainability bonds and sustainability loans
- Sustainability-linked bonds and loans
- Climate transition finance frameworks
- EU Green Bond assessments
- EU Taxonomy eligibility and alignment assessments
We also support pre-issuance and post-issuance review activities to help organizations demonstrate alignment with applicable frameworks, standards, and market expectations.
ISS-Corporate is at the forefront of ESG expertise with over 1000 SPOs completed, informed by more than 600 detailed project-specific criteria.
Our assessments cover diverse sectors across Europe, Asia, and the Americas, including banking, utilities, real estate, and more. This depth and breadth of experience make us a trusted partner in helping ensure that your sustainable finance frameworks meet and exceed the rigorous expectations of today’s investors, lenders, and stakeholders.
We were recognized as the “Best Second Party Opinion Provider” for FIG ESG Bonds in the GlobalCapital Bond Awards 2026.
ISS-Corporate provides independent assessments that evaluate alignment with EU Green Bond requirements and EU Taxonomy criteria. Our experts review relevant documentation, frameworks, allocation methodologies, and project eligibility criteria to assess alignment with applicable requirements. We also evaluate EU Taxonomy eligibility and alignment considerations, including substantial contribution criteria, Do No Significant Harm (DNSH) requirements, and minimum safeguards where applicable.
ISS-Corporate combines sustainable finance expertise, proprietary sustainability research, and a globally recognized assessment methodology to provide independent evaluations of sustainable finance instruments. We specialize in diverse sectors and maintain consistently high standards informed by more than 600 detailed project-specific criteria across our 1000+ completed SPOs.
Our approach emphasizes transparency, consistency, and analytical rigor while drawing on deep experience across industries, financing structures, and sustainable finance frameworks. This enables issuers, investors, and other stakeholders to better understand how a financing framework aligns with market standards and sustainability objectives.
Yes. ISS-Corporate provides post-issuance assessments and review services to help organizations evaluate how financed projects, asset allocations, and reporting activities align with pre-issuance commitments and applicable market standards.
These services can support ongoing transparency by providing investors and stakeholders with an independent assessment of allocation reporting and other post-issuance disclosures.
Consult an expert
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