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XF-DKDFJKD-Y
Framework ACTIVE

GREEN & SOCIAL BOND FRAMEWORK

Document Metadata

Issuer
GREEN & SOCIAL BOND FRAMEWORK
Document Type
Framework
Publication Year
2025
Retrieved
16 March 2026
Source
Contact XFID for Access
Record ID
XFDKDFJKDY
Validation
Inferred by XFID

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SHA-256 (file bytes)
8ffbccdfccf1962f63bf75d83922a9d5204b572fcab4bd2b9fe06273aaa6a86c
SHA-256 (canonical content)
8ffbccdfccf1962f63bf75d83922a9d5204b572fcab4bd2b9fe06273aaa6a86c
File
12027 KB

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Academic / report citation
GREEN & SOCIAL BOND FRAMEWORK (2025). GREEN & SOCIAL BOND FRAMEWORK. XFID: XF-DKDFJKD-Y. Retrieved from https://xframework.id/XFDKDFJKDY
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XF-DKDFJKD-Y

Changes from Previous Version

← Green Bond Framework May 2022 (2022) → This version (2025)

Aurskog Sparebank's sustainability bond framework evolved significantly from a "Green Bond Framework" (2022) to a "Green & Social Bond Framework" (2025), reflecting an expansion of scope beyond environmental to include social objectives. The 2025 version introduces a substantially more comprehensive governance structure with explicit sections on sustainability strategy, double materiality assessment, UN SDG alignment, and formal sustainability governance. New sections on combating financial crime and social loan portfolios indicate enhanced risk management and broadened financing objectives. The framework demonstrates increased sophistication in sustainability integration across credit processes and operations.

  • expanded Use of Proceeds — Framework expanded from exclusively green bond proceeds to include social bond proceeds with a new dedicated 'Social Loan Portfolio' section.
  • added Standards Alignment — Double materiality assessment explicitly referenced as part of sustainability strategy.
  • added Standards Alignment — UN Sustainable Development Goals added as alignment framework for sustainability strategy.
  • added Governance — New dedicated section on 'Sustainability Governance' introduced to formalize governance structure.
  • expanded Eligibility Criteria — Sustainability integration into credit process explicitly documented with new section on 'Sustainability in the Credit Process'.
  • added Exclusion Criteria — New section on 'Combating Financial Crime' added to governance framework.
  • added Sustainability Reporting — Dedicated 'Sustainability Reporting' section added to framework structure.
  • added Sustainability Strategy — New comprehensive 'Sustainability Strategy' section introduced with formal goals and ambitions documentation.