Ministerial Resolution No. 221-2021-EF/52 – Peru Sustainable Bond Framework

Ministerial Resolution that approved the sovereign sustainable bond framework entitled “Peru Sustainable Bond Framework”, applicable to sustainable sovereign bond issuances by the Republic of Peru. The framework established criteria for identifying eligible green and social expenditures, the process for evaluating and selecting expenditures and projects associated with bond issuances, the management of proceeds, and allocation and impact reporting mechanisms for investors, in accordance with international principles and recommendations for green, social and sustainability bonds. Ministerial Resolution No. 221-2021-EF/52 was subsequently repealed by Ministerial Resolution No. 236-2026-EF/52, which approved Peru's new Sustainable Bond Framework.