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SpareBank 1 Nordmøre

Environmental & Social Information Nov 21, 2023

3758_rns_2023-11-21_88f9d664-1ab6-43c8-a967-dfd162216f32.pdf

Environmental & Social Information

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November 2021

ABOUT SPAREBANK 1 NORDMØRE

Sparebank 1 Nordmøre is a part of the Sparebank 1-alliance that consist of 14 individual saving banks across the country. We have 10 offices in 10 municipalities in Møre og Romsdal and a history dating over 180 years back. We have 50 000 clients and a lending portfolio of NOK 27 billion outstanding. It is important for us to contribute to our local community, and we therefore have presence from Ålesund in the south to Smøla in the north. We understand local differences and provide a wide range of financial services including loans, deposits, advisory, insurance and pension for both private and corporate clients. We have a stated goal to develop the local community and region. We want to create and preserve values in the region.

SUSTAINABILITY AT SPAREBANK 1 NORDMØRE

We take pride in being a local and community-based contributor. Our focus on sustainability therefore include both environmental and social aspects. We contribute within culture, youth sports and local infrastructure to develop and build the region where we are present.

We want to create opportunities for our region and the people who live there.

Sustainability is at the very core of everything we do. With our long history and local presence, we want to contribute to a sustainable development with a local focus. As this is where we can make the biggest difference. With our local presence we contribute to all aspects of the ESG term; Environmental, Social and Governance. We have defined this in our sustainability strategy which is available on our website.

In our sustainability strategy we have defined three focus areas. Even though we do we have a holistic view on sustainability, we have decided to focus on these areas as this is where we can make the biggest impact. The focus areas are (1) Our own organization, (2) Products and services, and (3) Local community contribution.

Our own organization

We want to be a competent and soughtafter organization for our employees. We focus on improving the work environment, reducing our climate footprint and deliver quality advisory services. We have developed guidelines on how to behave in ethical and environmental aspects and all of our employees are required to go through these annually. We also focus on providing our clients with sustainable advice so that they can make climate friendly and sustainable decisions. Reducing travel, using electric vehicles, focusing on recycling and choosing environmental materials in energyefficiency improvement measures in our offices are also concrete measures we have implemented and practice. Going forward we will improve our recycling, minimize environmental aspects through

active ownership and reduce our own energy consumption.

Products and services

Through our products and services, we can help our clients to make sustainable choices and reduce their and our climate risk. We contribute both through sustainable financing and responsible investments. We offer green loans to both our private and corporate clients to incentivize sustainable investments. We also work closely with our clients on improving and developing their sustainability strategies and processes. We also manage some of our client's investments. In this aspect we advise and manage their wealth in a sustainable way. Through our subsidiaries such as ODIN Forvaltning we set demands and expectations regarding sustainable investments. We shall invest in sustainable companies by integrating ESG in our investment analyses. We also have demands for our third-party fund managers to include sustainability considerations before offering their funds to our clients.

Local community contribution

By local social and environmental projects, we secure a strong community. We create arenas for the community such as "byttehelg" and "Verdiskaperprisen" to emphasize sustainability in the community. We have also started to include sustainability in our sponsorships. We established the accelerator "Zurf" that promotes sustainable innovations. Going forward we will increase the focus on sustainable initiatives and organizations. We also demand sustainable deliveries from our suppliers.

HOW SPAREBANK1 NORDMØRE WILL CONTRIBUTE TO A SUSTAINABLE FUTURE

We have developed an extensive sustainability strategy that can be found on our website. We have chosen the UN Sustainable Development Goals as our base line. We have a stated goal of contributing to all SDG's but have selected four of them that we find particularly relevant for our business. These are highlighted in the table below:

UNEP FI: We have joined the UN's Principles for Responsible Banking whose purpose is to contribute to developing the global financial sector in line with the UN SGD and the Paris Agreement.

UN Global Compact: In 2020, we endorsed the UN initiative to implement universal sustainability principles (The UN SDG's) and to work continuously to improve within the areas Human Rights, Labor Rights, the Environment and Anticorruption.

TCFD: We acknowledge the pressing need for transparency and standardization when disclosing and reporting climate challenges and risks. We have therefore incorporated reporting according to the TCFD in our organization.

"Veikart for Grønn Konkurransekraft": We are committed to contribute to and follow the guidelines in the roadmap for green competitiveness in Norwegian Financial sector developed by Finans Norge, an organization which represents the entire financial industry in Norway. The roadmap points the way to a profitable and sustainable transition of the financial sector towards 2030.

Framework Structure

As part of SpareBank 1 Nordmøre's continued commitment to sustainability, a Green Finance Framework (the "Framework") has been developed together with SEB. The structure of the Framework is developed to be in line with both the ICMA Green Bond Principles (GBP) 2021, as well as the LMA and APLMA Green Loan Principles (GLP) 2021, and therefore consists of the four key pillars and recommended External Review component.

  • 1. Use of proceeds
  • 2. Process for project evaluation and selection
  • 3. Management of proceeds
  • 4. Reporting
  • 5. External Review

It is SpareBank 1 Nordmøre's intention to follow the best practices in all aspects related to Green Bonds and as the market standards develop, the EU classification system for environmentally sustainable economic activities (the Taxonomy) is implemented, and as the EU Green Bond Standard enters into force. Therefore, SpareBank 1 Nordmøre's Green Finance Framework may be amended and/or updated to reflect the changes in market practice.

Exclusions

Green Bonds net proceeds will not be allocated to assets for which the purpose of Eligible Assets is fossil energy production, or nuclear energy generation, weapons or defense, potentially harmful resource extraction (e.g. rare-earth elements or fossil fuels), gambling or tobacco. nor in assets that breaches SpareBank 1 Nordmøre's responsible and ethical investment guidelines or that violates the ten principles of UN Global Compact.

Green Bond Framework

The international Capital Markets Association (ICMA) Green Bond Principles (GBP) 2021 are a set of voluntary guidelines that recommends and promotes transparency and disclosure. GBP promote integrity in the development of the green bond market by clarifying the approach for issuing a green bond. This Green Bond Framework is based on the 2021 version of GBP. It is SpareBank 1 Nordmøre's intention to follow best practices in the market as the standards develop, and as such the Framework may be updated from time to time. In any such case, a second opinion for the modified framework will be requested and made available.

1. Use of Proceeds

The net proceeds of the Green Bonds issued, will be used to finance or refinance (in part or in full) Eligible Assets that have been evaluated and selected by SpareBank 1 Nordmøre in accordance to this Green Bond Framework. The table below defines the criteria according to which the Use of Green Bond Proceeds will be determined. An asset that meets the criteria will be eligible for a loan financed with the green funds raised under this Framework.

Categories Eligible Projects
UN SDG's
Renewable Energy Loans to finance or refinance acquisition, development,
expansion, operation and maintenance of renewable
energy power plants, plants for cogeneration of
heat/cool and power from renewable energy sources,
renewable energy heat recovery plants, generation and
transmission of energy from renewable sources, and
manufacturing of related technologies and equipment.
Renewable energy sources pertain to:

Solar energy: Photovoltaic energy projects
(PV), Concentrated Solar Power (CSP) and solar
thermal facilities

Biomass or biogas projects with:
o
LCA emissions < 100gCO2
/kWh
OR
o
ENOVA supported

Hydroelectric power projects:
o
Small scale < 25MW capacity
OR
o
Large scale > 25MW capacity with:

LCA emissions
< 100gCO2
/kWh
AND/OR
Power density > 5W/m2

Bioenergy from food- or feed crops will be excluded.
Infrastructure to support transmission and distribution
of renewable energy pertains to:

Improvement of existing transmission systems
to facilitate integration of renewable energy
sources into the grid

Construction of new transmission systems to
facilitate integration of renewable energy
sources into the grid
Renewable energy technology pertains to:
7. Ensure access to
affordable, reliable,
sustainable and modern
energy for all
13. Take urgent action
to combat climate
change and its impacts

Development and production of renewable
energy technology, including equipment and
storage of energy (e.g. solar cells, wind
turbines)
Energy Efficiency Loans to finance or refinance activities, projects,
services,
installations,
equipment,
and
related
infrastructure enabling improved energy efficiency and
monitoring of energy use, or the replacement of fossil
energy-use. This includes, but is not limited to:
Buildings:

Direct costs (e.g. materials, equipment, and
labour) for installing energy efficient
technologies such as heat pumps, energy
management systems, new windows, energy
efficient lightning, or costs associated with
enabling the use of renewable energy sources

Professional technical consultations, energy
audits and management services related to
the improvement of energy performance of
buildings
7. Ensure access to
affordable, reliable,
sustainable and modern
energy for all
Other areas:

Energy efficiency measures in agriculture,
forestry, fisheries, and aquaculture leading to
a transition away from, or a direct substitution
of, fossil-energy use in Norway (e.g. replacing
diesel generators with electricity from the
grid)
Green Buildings Loans to finance or refinance the construction or
acquisition of new or existing residential buildings.
New Buildings

Built from 1st January 2021

Buildings that are 20% more energy
efficient than current regulations*
7. Ensure access to
affordable, reliable,
sustainable and modern
energy for all
Existing Buildings

Built between 2019-2021

Current standard (TEK17) + EPC = A

Built between 2012-2018

Current standard (TEK10) + EPC = A
or B

Built before 2012

Relevant standard (TEK07 or earlier)
+ EPC = A or B or C
11. Make cities and
human settlements
inclusive, safe, resilient
and sustainable
Refurbishments

ENOVA supported projects and solutions
o
Only project cost may be included
12. Ensure sustainable
consumption and
production patterns

label based on the building code in the year of construction

  • OR
  • Renovation leading to at least a two-step improvement in the EPC-label relative to the calculated label based on the building code in the year of construction. A lower threshold is set at an achieved EPC "D"
  • Entire building is eligible for financing

* In accordance with the EU Delegated Act, all buildings constructed from 1st January 2021 ought to have a primary energy demand (PED) measured in (kWh/m2/yr.), expressed through the EPC-label (Energy Performance Certificate) that is minimum 10% lower than the PED stipulated in the national definition of a NZEB building. In Norway, ENOVA is currently reviewing the current TEK17-standard, and a final definition of what constitutes a NZEB in Norway is expected to be readily available by the end of 2021. SpareBank 1 Nordmøre is committed to apply the 10% < NZEB-criterion for all buildings constructed after 1st January 2021 when the new building standard is implemented. In the meantime, new buildings being 20% more energy-efficient than the current building standard (i.e. TEK17) will be eligible for financing under this framework.

** Buildings heated directly by fossil fuels, airport buildings, gas stations, parking lots or in general heavily emitting industrial buildings are excluded, as well as buildings directly being used for the exploration, extraction, refining and distribution of fossil fuels .Shopping centres are eligible insofar as they are accessible by means of public transportation.

*** Microsoft Word - Notat\_ParisProof bygg.docx (byggalliansen.no)

Clean
Transportation
Loans to finance or refinance the production,
establishment, acquisition, expansion, upgrades,
maintenance and operation of low carbon vehicles and
related infrastructures.
Low carbon vehicles pertain to:

Vehicles for land-based passenger or freight
transportation with new electric, hydrogen
based or zero-emission technologies

Public transportation modalities (e.g. buses,
trams, metro) with new electric, hydrogen
based or zero-emission technologies

Marine vehicles for passenger or freight
transportation that are zero-emission (e.g.
ferries, fishing vessels)
Infrastructure pertains to:

Charging stations both private and public,
commercial and non-commercial designated
for electrical vehicles

Hydrogen fuelling stations

Non-motorized transport infrastructure (e.g.
pedestrians or bicycles)

Infrastructure to support zero-emission public
transport
9. Build resilient
infrastructure, promote
inclusive and
sustainable
industrialization and
foster innovation
11. Make cities and
human settlements
inclusive, safe, resilient
and sustainable
13. Take urgent action
to combat climate
change and its impacts
Environmentally
Sustainable
Management of
Living Natural
Agriculture:
Loans to farms and projects/activities aligned with the
relevant
KSL-standards, that limit impacts on soil,
Resources and
Land Use
marine environment and local flora and fauna, and do
not deplete existing carbon pools, including:

Loans to finance or refinance agricultural
projects or activities where a substantial
positive climate impact has been identified
based
on
the
use
of
Landbrukets
Klimakalkulator
and accompanying advisory
services

Projects/techniques/activities
aligned
with
"Klimasmart Landbruk"

Loans to machinery, equipment or vehicles
that run on biofuel, biogas and/or electricity,
such as tractors

Existing
machinery
with
a
contractual
commitment to solely use biofuel alternatives

Technologies/techniques enabling reduction
of fertilizer use, collection of agricultural
waste, improving manure handling, irrigation
modernization, rangeland management

ENOVA supported initiatives and solutions

Projects/activities supported by Innovation
Norway's programs: "Renewable energy in
agriculture"
or
"Support
to
bioeconomy
projects"
Fossil fueled solutions will be excluded or carved out
from the financing.
Forestry and Reforestation:
Loans to finance or refinance forest activities or projects
aligned
with
environmentally
responsible
forest
management, including:

Loans to reforestation, planting of new
forest

Rehabilitation of degraded lands to
facilitate reforestation
All forest land must be certified in accordance with the
13. Take urgent action
to combat climate
change and its impacts
15. Protect, restore and
promote sustainable use
of terrestrial
ecosystems, sustainably
manage forests, combat
desertification, and halt
and reverse land
degradation and halt
biodiversity loss
FSC or PEFC standard (either at individual or group level)
Terrestrial and
Aquatic Biodiversity
Conservation
Aquaculture:
Loans to companies benefiting from an ASC
certification on products, services, or processes,
including but not limited to:

Loans to production facilities, fish cages or
supporting infrastructure for fish production

ENOVA supported initiatives and solutions
Any fossil fuel solutions will be excluded or carved out
from financing
Any facility using non-certified soy* feed will also be
13. Take urgent action
to combat climate
change and its impacts
excluded
*Pro Terra, RTRS, ISCC Plus or ASC Feed Standard v02
Fisheries:
Loans to companies benefiting from an MSC
certification on products, services, or processes,
including but not limited to:

Loans to production facilities, equipment and
supporting infrastructure for fish-catching and
production

Fishing vessels running on 100% electricity or
biofuels

ENOVA supported initiatives and solutions
Any fossil fuel solutions will be excluded or carved out
from financing
14. Conserve and
sustainably use the
oceans, seas and marine
resources for
sustainable
development
Waste
Management and
Circular Economy
Loans to finance or refinance acquisition, development,
expansion, operation and maintenance of waste
management facilities and the related infrastructure,
equipment or technologies focusing on and enabling the
prevention, reduction, re-use or recycling of waste and
materials. This includes, but is not limited to:

Recycling facilities and related infrastructure,
including treatment and processing of all types
of waste, for the purpose of minimizing the
amount of waste to landfill and bring back
valuable raw material to the market

Measures to reduce methane emissions from
existing and discontinued landfills

Investments that enable a circular economy
(e.g. tools or systems to re-use and recycle
materials to reduce the quantity of raw
materials usage)

ENOVA supported initiatives and solutions
11. Make cities and
human settlements
inclusive, safe, resilient
and sustainable
12. Ensure sustainable
consumption and
production patterns

2. Selection and Evaluation of eligible assets

SpareBank 1 Nordmøre has established an internal Green Finance Committee (GFC) with the conferred responsibility to evaluate and select assets that are in line with the criteria set out in the "Use of Proceeds" section. The committee meets at least on an annual basis or more frequently when needed. The Green Finance Committee is comprised of representatives from treasury, credit committee, group sustainability and internal audit, where the group sustainability representative holds the right to veto. Eligible assets for financing under this framework are selected according to the following process:

  • The Green Bond Committee is the ultimate approving authority for the adherence of potential green projects and loans to the green bond framework and is finally responsible for ensuring that eligible assets are appropriately registered in SpareBank 1 Nordmøre's internal systems.
  • A decision to allocate net proceeds will require a consensus decision by

the Green Bond Committee. If there is disagreement about the eligibility of a project or a loan, the asset will be excluded from the green bond pool. Approved green projects and loans will be included in SpareBank 1 Nordmøre's pool of approved green assets.

• Decisions are documented and filed.

The Green Bond Committee holds the right to exclude any green project already funded by green bond net proceeds. In the event a green project or loan is sold, or for some other reasons loses its eligibility, funds will follow the procedure under Management of Proceeds until reallocated to other eligible green projects.

Green Finance Framework, and managing any future updates of this document to reflect relevant changes in the Company's corporate strategy, technology and market developments and/or regulatory changes.

The Green Finance Committee is responsible for:

Evaluating the compliance of proposed assets with the eligibility criteria outlined in the Use of Proceeds section above.

Ensuring that the pool of Eligible Assets is aligned with the categories and criteria as specified in the Use of Proceeds section.

Replacing assets that no longer meet the eligibility criteria (e.g. following divestment, liquidation, concerns regarding alignment of underlying activity/asset-characteristics with eligibility criteria, regulatory changes or the like)

On a best effort basis, reviewing, modifying and updating the content of the

3. Management of proceeds

SpareBank 1 Nordmøre will establish a Green Bond Register for the purpose of monitoring Eligible Assets financed by the Green Bonds issued by SpareBank 1 Nordmøre, as well as to provide an overview of the allocation of the net proceeds from the Green Bonds issued to the respective Eligible Assets. The value of the Eligible Assets detailed in the Green Bond Register will at least equal the aggregate net proceeds of all outstanding SpareBank 1 Nordmøre Green Bonds. In the event that the total outstanding net proceeds of Green Bonds exceed the value of the Eligible Assets in the Green Bond Register, proceeds yet to be allocated to Eligible Assets will be held in accordance with SpareBank 1 Nordmøre's liquidity management policy and managed as such.

For the sake of clarity, no funds will be allocated to assets defined as "Excluded" under this framework. The Green Bond Register will form the basis for impact reporting.

4. Reporting

SpareBank 1 Nordmøre uses the GRI Reporting Guidelines as a guiding principle for its sustainability reporting. In addition, and for the purposes of Green Bond issuance and to enable investors to follow the development and impact of their investment, and to provide insight to prioritized areas, SpareBank 1 Nordmøre will provide an annual Green Bond Investor Letter. The Investor Letter will consist of an allocation report and an impact report:

The allocation report will include the following information:

  • A list of all project categories financed including allocated or eligible amount
  • Type of financing instruments utilized and respective outstanding amounts

Information about the division of Green Bond Proceeds between new projects and loans, and refinancing

The impact reporting will include the following information:

The impact reporting aims to disclose the environmental impact of the Eligible Assets financed under this Framework, based on SpareBank 1 Nordmøre's financing share of each eligible asset. SpareBank 1 Nordmøre will strive to report on the environmental impact of Eligible Assets financed by Green Bonds when feasible and subject to data availability. The information may be provided on an aggregated portfolio basis to the extent that confidentiality agreements, competitive considerations or numerous Eligible Assets deter the extent to which a higher level of detail can be made available.

The impact assessment is provided with the reservation that not all related data can be covered and that calculations

therefore will be on a best effort basis. SpareBank 1 Nordmøre will strive to remain transparent in the methodologies applied in its assessments and estimations of quantitative impacts. The impact assessment may provide, if applicable and feasible, the following Key Performance Indicators (KPIs):

GBP Categories Examples of impact
indicators
Renewable Installed capacity (kWh)
Energy and
Energy
Efficiency
Annual electricity
generation (MWh)
Annual GHG emissions
avoided (in tonnes CO2eq.)
relative to Norwegian grid
factor
Green Buildings New and existing buildings:
% of portfolio divided by
year and/or EPC label
Avoided kWh/m2
, or in
percentage terms (%)
relative to national
standards or Norwegian
average
Annual GHG emissions
avoided (in tonnes CO2eq.)
Renovations:
Reduction in kWh/m2
and/or CO2eq. relative to
pre-investment situation
Clean
Transportation
Number of clean vehicles
financed
Number of charging
stations financed
Environmentally
Sustainable
Management of
Living Natural
Resources and
Annual GHG emissions
avoided (in tonnes CO2eq.)
Area reforested (km2 or ha)
Land Use
Terrestrial and
Aquatic
Biodiversity
Conservation
Number of ENOVA
supported initiatives
financed
% of certified fishery
measured in number of
certification schemes

Energy used (kWh) per ton of production Waste Management and Circular Economy Amount or share of waste prevented, minimised, reused or recycled before and after project Number of tonnes processed at the facility

Taxonomy Alignment

SpareBank 1 Nordmøre will strive to finance assets that are aligned with Regulation (EU) 2020/852 "The EU Taxonomy" and the complementary TSC (technical screening criteria) going forward. To demonstrate SpareBank 1 Nordmøre's commitment to Taxonomy alignment, the issuer will report on the fraction of Green Financing that is aligned with the Taxonomy at the time of reporting. This "Partial Alignment approach" will be displayed on a subcategory basis.

5. External Review

Second party opinion (pre-issuance)

SpareBank 1 Nordmøre will have its Green Bond Framework reviewed by CICERO Shades of Green AS who will issue a Second Opinion. The Second Opinion and the Green Bond Framework will be made public ally available on SpareBank1 Nordmøre's web page.

Third-Party Review (post-issuance)

SpareBank 1 Nordmøre has appointed an external independent auditor to annually assure that the selection process for the financing of Eligible Assets and the allocation of the net proceeds of the Green Bonds are done in accordance with SpareBank 1 Nordmøre's Green Bond Framework. The Green Bond Framework, the second party opinion issued by CICERO Shades of Green AS, and the investor letter will be made publicly available on SpareBank 1 Nordmøre's website.

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