Sustainalytics, a Morningstar company and a globally-recognized independent provider of environmental, social and governance (ESG) research, ratings and data, evaluated our Framework and its alignment with relevant market standards and provided views on the credibility of the use of proceeds under the Framework. The second-party opinion, which is intended to inform investors in general, rather than a specific investor, is available here https://www.sustainalytics.com/corporate-solutions/sustainable-finance-and-lending/published-projects/project/verizon-communications-inc/verizon-green-financing-framework-second-party-opinion-(2021)/verizon-green-financing-framework-second-party-opinion-(2021).
We expect that each Green Financing Report will be accompanied by an attestation from an independent registered public accounting firm with respect to such firm’s examination of the assertion by Verizon’s management team as to the aggregate amount of net proceeds allocated to specific categories of Eligible Green Investments, which examination will be conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants.