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This document gives guidance to organizations on the application of overarching sustainability principles, practices and terminology for financing activities.

It addresses what is material from the perspective of the organization and of its stakeholders.

This document is applicable to all organizations active in the financial sector, including, but not limited to, direct lenders and investors, asset managers and service providers.

Beyond financial institutions and intermediaries, this document can be used by other parties in the financial sector such as providers or recipients of sustainable finance, governmental organizations, public and private sector institutions, business entities, industry associations, financial market regulators, and supervisory and control bodies.