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With a Sustainability-Linked Loan, a housing provider must report about the progress of its linked Sustainability Performance Targets. The data monitoring of these targets has to be assured by a third party. RITTERWALD provides these limited assurance services.
In Sustainability-Linked Loans (SLL), Sustainability Performance Targets (SPT) are measurable improvements in key performance indicators (KPI) on to which borrowers commit to a predefined timeline.
By linking the SPTs to existing criteria of the Certified Sustainable Housing Label, monitoring the KPIs of these SPTs can be combined with the annual review process of the Label. Subsequently RITTERWALD can assure to the lender that the borrower meets the predefined thresholds.
Example of Confirmation of Sustainability Performance Targets (SPT)
