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Directions · Reserve Bank of India

Reserve Bank of India (Non-Banking Financial Companies – Climate Finance and Management of Climate Change Risks) Directions, 2025

UR

The four dates on this rule

At a glanceThe board must approve a full policy on green deposits before raising them. These rules cover deposit-taking NBFCs, defined precisely below. The rules took effect the moment RBI issued them.

Official RBI page

What it says

Chapter I. Preliminary

1. Starts at once

The rules took effect the moment RBI issued them.

2. Who must follow this

These rules cover deposit-taking NBFCs, defined precisely below.

3. The two kinds of NBFC

Only deposit-taking NBFCs and deposit-taking housing finance companies are covered.

4. What a green deposit is

A green deposit is money set aside just for green finance.

5. What greenwashing means

Greenwashing is marketing something as green when it is not.

Chapter II. Role of the Board

1. Board approves the policy

The board must approve a full policy on green deposits before raising them.

Chapter III. Framework for acceptance of Green Deposits

Must know

1. How deposits are issued

Green deposits may be issued as cumulative or non-cumulative deposits.

2. Renew or withdraw at maturity

On maturity a depositor may renew the deposit or withdraw it.

3. Rupees only, no foreign currency

Green deposits are held only in Indian rupees, never in a foreign currency.

4. What the framework must cover

The board-approved framework must cover how green deposits are allocated.

5. Unused funds parked safely

Money not yet allocated is parked safely until it is used.

6. Proceeds follow the green taxonomy

Money raised from green deposits must go toward projects on RBI's own green list.

7. Sin industries excluded

Alcohol, weapons, tobacco, gaming and palm oil are excluded.

8. Big hydropower plants excluded

Hydropower plants bigger than 25 MW are excluded from green finance.

9. Report checks fund use

The verification report checks that proceeds went to eligible projects.

10. Explain if impact unclear

If impact cannot be measured, the reasons and a fix plan must be disclosed.

Do it

11. Policy goes on the website

A copy of the policy must be published on the website.

12. External review is required

An external reviewer must check the framework.

13. Framework published before use

The framework and the reviewer's opinion go on the website before use.

14. Impact assessed every year

External firms help assess the impact of green finance every year.

15. Both reports go online

The verification report and the impact report both go on the website.

16. Board sees a report yearly

The board gets a review report within three months of the year end.

BankPulse example. A bank's financial year ends 31 March. Its board review of the green deposit report is due by 30 June -- three months later, which is the limit RBI names.

Background

17. Financial statement disclosures

Annual financial statement disclosures follow RBI's separate disclosure rules.

Chapter IV. Repeal and other provisions

1. Old green deposit rules gone

The earlier green deposit rules for NBFCs are now repealed.

2. Other laws still apply

These rules add to other laws. They do not cut them down.

3. RBI's reading is final

If these rules are unclear, RBI's own interpretation decides.

The same subject for other kinds of institution

The same subject for other kinds of institution.

Other RBI rules for NBFCs

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