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Analytical Approach: Second Party Opinions And Transaction Evaluations

This article describes S&P Global Ratings’ analytical approach for providing opinions on sustainable financing. These opinions are not credit ratings, do not consider credit quality, and nor do they factor into our credit ratings. They are not the same as and are not connected with S&P Global Ratings’ ESG Evaluation product. The opinions we offer are Second Party Opinions (SPOs) and Transaction Evaluations. They are point-in-time analyses and become public only at the issuer’s request.