S&P Global Ratings assesses Bank of Industry's Sustainable Financing Framework as aligned with Social Bond Principles, ICMA, 2023; Social Loan Principles, LMA/LSTA/APLMA, 2025; Green Bond Principles, ICMA, 2021 (with June 2022 Appendix 1); Green Loan Principles, LMA/LSTA/APLMA, 2025; Sustainability Bond Guidelines ICMA, 2021. Bank of Industry is Nigeria’s oldest and largest development finance institution. It provides financial and support services for the development of industries across the country.