{"query_echo":{"q":"","filters":{"analysis_type":["assurance report"]},"warnings":[{"code":"facet_value_not_in_vocabulary","message":"Value 'assurance report' for facet 'analysis_type' is not in the controlled vocabulary."}]},"total":{"value":4,"relation":"eq"},"page":1,"page_size":20,"self":"https://climateinsightsdirectory.org/api/v1/search?analysis_type=assurance+report","stability":"beta","ai_marking":{"digital_source_type":{"uri":"http://cv.iptc.org/newscodes/digitalsourcetype/trainedAlgorithmicMedia","name":"Created using Generative AI"},"notice":"Summary and key insights are generated using artificial intelligence."},"results":[{"id":"clibonds-000872","url":"https://climateinsightsdirectory.org/document/clibonds-000872","title":"Independent Reasonable Assurance Report to the Executive and Management of Treasury Corporation of NSW (‘TCorp’)","publisher":{"name":"Climate Bonds Initiative","organization":"climate-bonds-initiative"},"document_type":"report","language":"en","date_published":"2018-10-26","source_url":"https://www.climatebonds.net/files/drupal-files/files/TCorp%20Pre%20Issuance%20Assurance%20Statement%20PUBLIC.pdf","generator":"Climate Insights Directory","generated_fields":["summary","key_insights","climate_tags","geography_discussed","analysis_type"],"summary":{"text":"Ernst & Young conducted a reasonable assurance engagement for the Treasury Corporation of NSW (TCorp) regarding its 2018 Green Bond pre-issuance and Sustainability Bond Framework. The assessment focused on the use and management of proceeds, project evaluation and selection, and reporting procedures. EY concluded that TCorp's processes and nominated projects meet the requirements of the ICMA Sustainability Bond Guidelines and the CBI Climate Bond Standard v2.1 in all material respects. Specific nominated projects include the Newcastle Light Rail, Sydney Metro Northwest, and Quakers Hill and St Mary's Water Recycling Plants.","ai_generated":true,"unit":"clibonds-000872#summary","date_modified":"2026-10-23"},"key_insights":[{"text":"Ernst & Young concluded that TCorp's 2018 Green Bond issuance process, including its Sustainability Bond Framework and nominated projects, complies with the ICMA Sustainability Bond Guidelines and the CBI Climate Bond Standard in all material respects as of 26 October 2018.","ai_generated":true,"unit":"clibonds-000872#insight-1","date_modified":"2026-10-23"}],"climate_tags":["climate bond","water distribution system"],"geography_discussed":["Sydney"],"frame_perspective":[],"analysis_type":["assurance report"]},{"id":"clibonds-000658","url":"https://climateinsightsdirectory.org/document/clibonds-000658","title":"ASSURANCE REPORT FOR POST-ISSUANCE CERTIFICATION OF THE GREEN BOND issued by SpareBank 1 Boligkreditt in January 2018","publisher":{"name":"Climate Bonds Initiative","organization":"climate-bonds-initiative"},"document_type":"report","language":"en","date_published":"2018-05-25","source_url":"https://www.climatebonds.net/files/drupal-files/files/Climate%20Bonds%20Sparebank%201%20Boligkreditt%20Verification%20Post-Issuance%20Multiconsult%20May%202018.pdf","generator":"Climate Insights Directory","generated_fields":["summary","key_insights","climate_tags","analysis_type"],"summary":{"text":"Multiconsult Norge AS conducted a post-issuance verification of SpareBank 1 Boligkreditt's (SpaBol) EUR 1 billion green bond, concluding that the issuance conforms to the Climate Bonds Standard Version 2.1. The bond finances and refinances a mortgage pool of energy-efficient residential buildings in Norway. Eligibility is based on compliance with Norwegian building codes TEK07 (for houses) and TEK10 (for apartments) or later, which represent the top 15% most energy-efficient buildings in the country. The verifier found that the value of eligible mortgages in the portfolio is approximately twice the size of the EUR 1 billion bond issuance.","ai_generated":true,"unit":"clibonds-000658#summary","date_modified":"2026-10-23"},"key_insights":[{"text":"Multiconsult concluded that the SpareBank 1 Boligkreditt 2018 Climate Bond is in conformance with the Climate Bonds Standard's Post-Issuance Requirements in all material respects.","ai_generated":true,"unit":"clibonds-000658#insight-1","date_modified":"2026-10-23"},{"text":"The green bond is used to finance and refinance residential buildings in Norway that meet specific energy standards defined by building codes: TEK07 or later for houses, and TEK10 or later for apartments.","ai_generated":true,"unit":"clibonds-000658#insight-2","date_modified":"2026-10-23"},{"text":"The eligibility of the assets is based on a proxy methodology where the most energy-efficient 15% of buildings are considered eligible; buildings finished in 2009 and later (under TEK07, TEK10, or TEK17) constitute 8% of the total residential stock but only 3% of the energy demand.","ai_generated":true,"unit":"clibonds-000658#insight-3","date_modified":"2026-10-23"},{"text":"The value of the eligible mortgage portfolio is significantly larger than the bond issuance, amounting to approximately twice the EUR 1 billion issued.","ai_generated":true,"unit":"clibonds-000658#insight-4","date_modified":"2026-10-23"},{"text":"SpareBank 1 Boligkreditt has established a dedicated Green Bond Committee responsible for the Green Bond Framework and overseeing the implementation of proceeds.","ai_generated":true,"unit":"clibonds-000658#insight-5","date_modified":"2026-10-23"}],"climate_tags":["climate bond","energy efficiency","residential building","climate finance","building code"],"geography_discussed":[],"frame_perspective":[],"analysis_type":["post-issuance verification","assurance report"]},{"id":"clibonds-000593","url":"https://climateinsightsdirectory.org/document/clibonds-000593","title":"Independent Reasonable Assurance Report to the Management of Auckland Council","publisher":{"name":"Climate Bonds Initiative","organization":"climate-bonds-initiative"},"document_type":"report","language":"en","date_published":"2018-04-26","source_url":"https://www.climatebonds.net/files/drupal-files/files/Auckland%20Council%20pre%20issue%20Assurance%20Statement%20-%20Public%20Version.pdf","generator":"Climate Insights Directory","generated_fields":["summary","key_insights","climate_tags","geography_discussed","analysis_type"],"summary":{"text":"The report concludes that Auckland Council's Green Bond issuance process meets the required international standards in all material respects. The bond's proceeds are designated for financing and refinancing electrified public transport trains and equipment that comply with low carbon land transport criteria. The assurance process included reviewing policies, confirming asset eligibility, and interviewing personnel to verify that the council's framework for project selection, management of proceeds, and annual reporting is aligned with the Climate Bonds Standard and Green Bond Principles.","ai_generated":true,"unit":"clibonds-000593#summary","date_modified":"2026-10-23"},"key_insights":[{"text":"The assurance practitioner concluded that Auckland Council's bond issuance process for its Green Bond is compliant with the Green Bond Principles (June 2017) and the Climate Bonds Standard (Version 2.1), as well as other relevant pre-issuance criteria, in all material respects.","ai_generated":true,"unit":"clibonds-000593#insight-1","date_modified":"2026-10-23"},{"text":"Proceeds from the Green Bond are intended for the financing and refinancing of electrified public transport trains and equipment owned or expected to be owned by Auckland Council, which must meet the Green Bond Principles and the Climate Bonds Standard Low Carbon Land Transport Criteria.","ai_generated":true,"unit":"clibonds-000593#insight-2","date_modified":"2026-10-23"},{"text":"Auckland Council has established a Green Bond Framework to manage the bond, which includes an ear-marking process for funds, a monthly monitoring process for the value of eligible assets and use of proceeds, and a commitment to annual reporting on the environmental performance and list of eligible assets.","ai_generated":true,"unit":"clibonds-000593#insight-3","date_modified":"2026-10-23"},{"text":"The valuation of eligible assets for the bond is based on net book value for refinanced assets and purchase contracts and Foreign Exchange Deals for new assets.","ai_generated":true,"unit":"clibonds-000593#insight-4","date_modified":"2026-10-23"}],"climate_tags":["climate bond","climate finance"],"geography_discussed":["New Zealand"],"frame_perspective":[],"analysis_type":["assurance report"]},{"id":"clibonds-000754","url":"https://climateinsightsdirectory.org/document/clibonds-000754","title":"doc08848320180620174746","publisher":{"name":"Climate Bonds Initiative","organization":"climate-bonds-initiative"},"document_type":"report","language":"en","date_published":null,"source_url":"https://www.climatebonds.net/files/drupal-files/files/Faro%20Energy%20Green%20Bonds%20pre%20issuance%20Assurance%20public%20statement%2020%20June%202018.pdf","generator":"Climate Insights Directory","generated_fields":["summary","key_insights","climate_tags","geography_discussed","analysis_type"],"summary":{"text":"Bureau Veritas UK Limited provided a pre-issuance limited assurance report for Faro Energy Holdings UK Ltd.'s 2018 Brazilian Solar Bond, concluding that the issuance process conforms with the Climate Bonds Standard 2.1 and Sector Criteria for Solar version 2.1.","ai_generated":true,"unit":"clibonds-000754#summary","date_modified":"2026-08-17"},"key_insights":[{"text":"Bureau Veritas UK Limited conducted a pre-issuance verification of the 'Brazilian Solar Bond | to be issued in 2018' for Faro Energy Holdings UK Ltd. The assessment, performed between 17 May and 20 June 2018, evaluated the bond against the Climate Bonds Standard 2.1 and the Sector Criteria for Solar version 2.1, specifically focusing on the selection of nominated projects and assets, internal processes, and reporting criteria.","ai_generated":true,"unit":"clibonds-000754#insight-1","date_modified":"2026-08-17"},{"text":"The verification concluded that the bond issuance process for the 2018 Green Bond is in conformance with the Climate Bonds Standard Pre-issuance Requirements, based on a limited level of assurance in accordance with International Standard on Assurance Engagements (ISAE) 3000 Revised.","ai_generated":true,"unit":"clibonds-000754#insight-2","date_modified":"2026-08-17"}],"climate_tags":["green bonds","solar energy","climate bonds standard","pre-issuance verification"],"geography_discussed":["Rio de Janeiro","Q40942","Minas Gerais","Q43695","Paraíba"],"frame_perspective":[],"analysis_type":["assurance report","verification"]}]}