10 pages | © January 2012 IFC | Complimentary
The Interpretation Note (IN) on Environmental and Social Categorization explains IFC's approach to environmental and social (E&S) categorization of proposed investments. This IN also contrasts the updated approach with the approach that prevailed before and was introduced as part of the 2006 Sustainability Policy for the purpose of highlighting how the practice has evolved over the years. While this IN attempts a comprehensive overview of the approach to E&S categorization, it is not intended nor can it cover all possible investment scenarios or categorization variables and therefore IFC's categorization will continue to be the result of professional judgment exercised in a manner consistent with the principles outlined in this interpretation note.
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