GREEN BOND FINANCING

Green Bond Case Study

Background

Real estate industry is a significant contributor to greenhouse emissions globally. Any reduction in emissions by this industry can go a long way in making our planet sustainable and mitigating the impact of climate change. Mindspace REIT acknowledges the impact its operations has on the surroundings and planet at large.

Focus on Developing Green Eco-System

Mindspace REIT is sponsored by Cape Trading LLP and Anbee Constructions LLP that are part of the ‘K Raheja Corp Group’ (“KRC Group”). KRC Group was one of the pioneers who catalyzed the transition of Indian Real Estate Industry toward Green Buildings. In 2007, it was amongst the first industry participants in India to sign a Memorandum of Understanding (MOU) with CII-Green Building Council to construct green buildings. As on March 31, 2023, approximately 97% of the operational area of Mindspace REIT was green certified (IGBC / LEED Platinum or Gold).

Case Study: Green Bond Issuance

During FY 2022-23, Mindspace REIT concluded the first green bond issuance by an Indian REIT, raising INR 5.5 billion. The issuance is rated CRISIL AAA/Stable and [ICRA] AAA(Stable) by CRISIL Ratings and ICRA respectively. The issue saw participation from leading insurers, mutual funds, and other investor classes. The issue has been made in alignment with Green Financing framework adopted by the Governing Board.

Establishing Green Financing Framework

Mindspace REIT adopted its green financing framework under which Mindspace REIT and / or its Asset SPVs may undertake issuances of green debt securities in the form of bonds or debentures (“Green Financing Framework” or “Framework”). The Framework is aligned with the Green Bond Principles (“GBP”) developed by the International Capital Markets Association (“ICMA”) and is based upon four key principles on (1) Use of Proceeds (2) Project Evaluation and Selection (3) Management of Proceeds and (4) Allocation and Impact Reporting. The Framework defines impactful eligible end use categories such as green buildings / projects, renewable energy, and energy efficiency amongst other uses for which green financing proceeds can be utilized.

Second Party Opinion

Mindspace REIT appointed Sustainalytics US Inc., a Morningstar company (“Morningstar Sustainalytics”), a globally recognized provider of ESG research, ratings, and data, to evaluate the Green Financing Framework and the alignment thereof with relevant industry standards. Sustainalytics has verified that the Framework is credible and impactful, and aligns with the four core components of the Green Bond Principles (GBP).

Wide Investor Participation

Insurance, Pension Funds and Mutual Funds

Dual Credit Rating

Rated AAA with Stable Outlook by CRISIL and ICRA

Use of Proceeds

For the maiden Green Bond issue, eligible green project is identified as Gera Commerzone Kharadi, Pune which has a total leasable area of 2.9 msf. All the completed and underconstruction buildings of this project are rated Indian Green Building Council (IGBC) Gold or Platinum.

The proceeds from the fund raise were utilized to refinance loans availed by KRC Infrastructure and Projects Pvt. Ltd. for developing Gera Commerzone Kharadi, Pune.

This issuance further reiterates our commitment to building responsible businesses by setting up newer sustainability benchmarks. This green financing is just another step to achieve our vision - To be a sustainability leader in the real estate sector by creating long-term value for stakeholders through ESG focused business strategy.

Post-issuance review

Mindspace REIT engaged Sustainalytics as an external auditor to conduct a post issuance assessment to review the alignment of the projects funded with proceeds from the 2023 Green Bond and provide an assessment as to whether the projects funded with proceeds from Green Bond (“the Nominated Projects”) met the Use of Proceeds criteria, Project Evaluation and Selection, Management of Proceeds and Reporting commitments outlined in the Framework. Sustainalytics opined that the proceeds from the issue of INR 5.5 billion Green Bond were utilized for the purpose stated in the framework in accordance with the regulations.

The post issuance assessment by Sustainalytics and an independent CA certificate is available here

Table: Allocation Reporting

Use of Proceeds
Category
Project Name
and Information
Project Location Finance/Refinance Project Status
(as of the date of private
placement memorandum
9th March 2023)
Net Proceeds
Allocation
(` million)
Green Buildings Building Number 3 (R1) Gera Commerzone Kharadi, Pune Refinance Completed 5,500
Building Number 6 (R4) Completed
Building Number 4 (R2) Under Construction
Building Number 5 (R3) Completed

 

Table: Impact Reporting and Methods / The key underlying assumptions used in its preparation

Project Name Certification Level Leasable Area (msf) Built-up Area1 (msf) Estimated Energy saving2 (%) Estimated Annual Water Use Reduction3 (%)  Proportion of Construction Waste Diverted4 (%) Annual Energy Use Intensity (kWh/m2)
Building Number 3 (R1) IGBC Platinum 0.53 0.44 23.40 45.1 95.7 88.0
Building Number 6 (R4) IGBC Gold 0.73 0.53 20.67 45.1 100 115.9
Building Number 4 (R2) IGBC Platinum (Pre- Certified) 1.01 0.69 20.00 37.5 97.3 101.0
Building Number 5 (R3) IGBC Platinum (Pre- Certified) 0.67 0.59 19.80 30.5 96.8 64.5

 

1Built up area excluding parking.

2Estimated reduction in energy use is calculated against the building’s baseline performance using ASHRAE 90.1-2010 methodology.

3Water saving calculation based on design water consumption as per IGBC guidelines.

4Waste is calculated based on the total amount of construction waste generated that was minimized, reused, or recycled as per IGBC guidelines.

5Annual energy intensity is estimated based on the built-up area, excluding the parking area, and annual Energy end use is estimated after deducting the energy generation from the onsite renewable energy.