Green Bond Allocation and Impact Report Workbook (ICMA GBP and Harmonised Framework)

The Green Bond Principles require an annual report on two things: where the proceeds went, and what impact is expected. Most issuers rebuild that report from scratch every year. This workbook computes both parts from a bond register and a project register.

• Allocation Report: net proceeds outstanding, total allocated, unallocated balance, share allocated, allocation by GBP project category and by financing status, new financing versus refinancing, and two integrity checks (allocations to removed projects, allocations exceeding signed amounts).

• Impact Report in the ICMA Harmonised Framework portfolio template layout: signed and allocated amounts, allocation-weighted issuer share and lifetime, and the core indicators per category (GHG reduced or avoided, RE generation and capacity, energy savings, water savings, waste diverted), each pro-rated by the issuer's share of total project financing as the Handbook prescribes. Lifetime GHG and GHG per million allocated.

• Project-by-project table on the Handbook template, showing whole-project and issuer-share bases side by side.

• Estimate helper for GHG avoided from MWh and a cited grid factor, plus a Guide and a Sources sheet that maps every column to the Handbook note (a/ to f/) or core principle it comes from.

Built from the Green Bond Principles (June 2025) and the Handbook: Harmonised Framework for Impact Reporting (June 2024). Ten GBP project categories, up to 10 bonds and 60 projects. Live formulas, no macros, no locked cells. Excel and Google Sheets. Not a second party opinion or verification; the issuer's own ex-ante estimates go in, the report comes out.