S&P Global Ratings assesses Zhangzhou Yuanshan Development Co. Ltd.'s Sustainable Finance Framework as aligned with the Green Bond Principles (GBP), ICMA, 2021 (with June 2022 Appendix 1); Green Loan Principles (GLP), LMA/LSTA/APLMA, 2023; Social Bond Principles (SBP), ICMA, 2023; Social Loan Principles (SLP), LMA/LSTA/APLMA, 2023; and Sustainability Bond Guidelines (SBG), ICMA, 2021. Zhangzhou Yuanshan primarily engages in urban infrastructure construction (such as public facilities and roads), and commercial trading of building materials, electrolytic copper, aluminum ingot, titanium ore, steel, asphalt, zirconium ore, grain, oil, among other commodities.