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Second Party Opinion: Southern Housing Group Sustainable Finance Framework

We consider Southern Housing Group’s sustainable finance framework is fully aligned with the four components of the Green Bond Principles and the four components of the Social Bond Principles, collectively referred to under the Sustainability Bond Guidelines, as well as the four components of the Green Loan Principles and Social Loan Principles. This is because it commits to using the net proceeds of instruments issued under the framework to fund eligible green and social projects that fit into the categories the principles define. In addition, we believe eligible projects will have a notable social and environmental impact.