S&P Global Ratings assesses Fibra Shop's Sustainable Financing Framework as aligned with Social Bond Principles, ICMA, 2023; Social Loan Principles, LMA/LSTA/APLMA, 2023; Green Bond Principles, ICMA, 2021 (with June 2022 Appendix 1); Green Loan Principles, LMA/LSTA/APLMA, 2023; Sustainability-Linked Bond Principles, ICMA, 2024; and Sustainability-Linked Loan Principles, LMA/LSTA/APLMA, 2023.