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Three examples of expenditure areas which will be assigned to the Green Bonds over several years illustrate the state's activities for combating climate change and adapting to the consequences thereof:
- With extremely energy-efficient new construction projects whose primary energy consumption lies more than 10 percent below the standard stipulated by the Energy Saving Ordinance, additional greenhouse gas emissions are avoided in new buildings in comparison to conventional new building construction.
- The funding of municipal broadband investments will create the basis for changing mobility behaviour - be it by means of home office working or telemedicine.
- Silvicultural measures will help forest owners to make their forests resistant to climate change and support reforestation, which will make a direct contribution to protect the climate.
The state is also making important contributions to the environmental objectives of biodiversity with the expansion of the state wide biotope network, for example, and also to a circular economy, in terms of pollution prevention and regarding sustainable water and wastewater management. More details about the annually allocated expenditure can be found in the respective allocation report as well as in the respective project list.
The Green Bond creates transparency about expenditure which contributes to the six environmental objectives that have been defined by the relevant EU legislation as a condition for ecologically sustainable economic activities (so-called "EU taxonomy").
The rules for selecting the projects and the resulting project list are checked annually by an external agency (second party opinion). An impact report is then published annually for all of the current Green Bonds Baden-Württemberg and the measures that they contain in accordance with a uniform methodology.
The underlying set of rules (Green Bond Framework) is based on the Green Bond Principles of the International Capital Market Association (ICMA) and the EU-taxonomy. The framework and all other documents relating to the green bond issuances of the State of Baden-Württemberg can be found in the following.