Aib Group Plc · EURONEXT:A5G
Aib — Debt Investor Presentation (October 2026)
29 slides from Aib's debt investor presentation, October 2026
Slide 1: Green & Social Bond Investor Presentation
Green & Social For the future Bond Investor you’re after Presentation AIB Group plc October 2026 1
Slide 2: Contents
Contents Page # • Sustainability at AIB Group 3 • Overview 4 • Sustainable Bond Framework 5-10 • Green Bond Use of Proceeds 6 • Social Bond Use of Proceeds 7 • Second Party Opinion (SPO) 11 • SPO EU Taxonomy Assessment 12 • Green Bond Allocation and Impact Reporting 13-16 • Social Bond Allocation an
Slide 3: Sustainability at AIB Group
Sustainability at AIB Group AIB Group-wide sustainability reporting is presented in pages 41 to 116 of the AIB Group plc AFR Report 2025. Sustainability Disclosure Tables are available here. Further information regarding AIB Group’s Sustainability Strategy is available here. 3
Slide 4: Overview of AIB's Green and Social Bond Programmes
Overview of AIB’s Green and Social Bond Programmes This presentation provides a synopsis of: Green Bond Reporting Suite: • AIB’s Sustainable Bond Framework (October 2026) • ISS Second Party Opinion (SPO) • The 2025 Green and Social Bond reporting suite, including allocation reporting, impact reporti
Slide 5: Sustainable Bond Framework (October 2026)
Sustainable Bond Framework (October 2026) AIB has established a Sustainable Bond Framework to enable the issuance of Green Bond instruments and Social Bond instruments Rationale that support the financing and/or refinancing of eligible projects that deliver clear and identifiable environmental and/o
Slide 6: Green Bond Use of Proceeds
Green Bond Use of Proceeds Renewable Energy Green Commercial Buildings Green Residential Buildings Clean Transportation Use of Proceeds Use of Proceeds Use of Proceeds Use of Proceeds Financing and/or refinancing the generation, • Green Commercial Buildings in Ireland • Green Residential Buildings •
Slide 7: Social Bond Use of Proceeds
Social Bond Use of Proceeds Social and Affordable Housing Access to Healthcare and Wellbeing Access to Education SME Financing Use of Proceeds Use of Proceeds Use of Proceeds Use of Proceeds a) Housing Organisations, including approved housing bodies a) Healthcare facilities such as hospitals and pr
Slide 8: Social Bond Use of Proceeds - Impact Matrix
Social Bond Use of Proceeds - Impact Matrix SBP category SBP Sub-category Target Population Social Benefits / Objectives Alignment with National Policy Frameworks Hospitals / Primary Care • Irish National Treatment Purchase Fund (NTPF) • General public, including public patients Facilities • Increas
Slide 9: Process for Project Evaluation and Selection - Overview
Process for Project Evaluation and Selection - Overview Governance The Group Sustainability Committee (“GSC”) oversees the development and execution of the Group’s sustainability Group Sustainability strategy, monitoring progress, reviewing key initiatives, and ensuring alignment with strategic, reg
Slide 10: Management of Proceeds
Management of Proceeds Green bonds – Renewable Energy, Green Commercial & Residential Buildings, Clean Transportation & Circular Economy and Waste Management Eligible Green Eligible Social Loan Portfolio Loan Portfolio Social bonds – Social & Affordable Housing, Healthcare, Education, Affordable Bas
Slide 11: Second Party Opinion
Second Party Opinion • ISS-Corporate issued a positive Second Party Opinion on AIB’s Sustainable Bond Framework (October 2026) • SPO includes an EU Taxonomy Alignment Assessment Use of Proceeds (UoP) The UoP description is aligned with the ICMA GBP and SBP Part 1: Alignment with Process for Project
Slide 12: SPO – EU Taxonomy Assessment
SPO – EU Taxonomy Assessment Substantial Contribution - Substantial Contribution - EUT Activity Do No Significant Harm Minimum Safeguards EUT Activity Do No Significant Harm Minimum Safeguards Circular Economy Climate Change Mitigation 2.3 – Collection & transport of (non-) hazardous waste 5.5 – Col
Slide 13: Green Bond - Management of Proceeds at YE 2025
Green Bond - Management of Proceeds at YE 2025 1AIB notes ESMA’s latest communication in Dec 2024 on assessing compliance with the PAB exclusions for green bonds that are not marketed under the EU Green Bond Standard. This guidance mentions that a ‘look through’ approach may be used to assess compli
Slide 14: Green Bond Portfolio & Impacts FY2025
Green Bond Portfolio & Impacts FY2025 Impact Reporting FY25 Total Portfolio Size €6,936m Total Est. Avoided Emissions (tCO2e/year) 2,772,295 Total Est. Avoided Energy Consumption (MWh/year) 126,120 Total Est. Avoided Waste to Landfill (containers) 177 Est. Avoided Emissions per €m invested 400 (tCO2
Slide 15: Green Bond Case Study: Electricity Transmission Infrastructure
Green Bond Case Study: Electricity Transmission Infrastructure Greenlink The project is key to supporting the Irish Government’s Climate Action Plan and its Interconnector target to achieve 80% of electricity from renewable sources by 2030. The project was also awarded financial support from the Con
Slide 16: Green Bond Case Study: Renewable Energy Generation
Green Bond Case Study: Renewable Energy Seagreen is also making a significant Generation contribution to the UK’s energy supply and security, transforming energy generation and SSE Renewables - supporting a just transition in a region historically reliant on North Sea oil and gas. Seagreen Windfarm
Slide 17: Social Bond - Management of Proceeds at YE 2025
Social Bond - Management of Proceeds at YE 2025 17
Slide 18: Social Bond Portfolio Impacts FY2025: Healthcare
Social Bond Portfolio Impacts FY2025: Healthcare Estimated numbers of beneficiaries are for entire projects, to which AIB loans have contributed at least in part. See the Cambridge Econometrics Impact Assessment for further details. 18
Slide 19: Social Bond Portfolio Impacts FY2025: Education
Social Bond Portfolio Impacts FY2025: Education Estimated numbers of beneficiaries are for entire projects, to which AIB loans have contributed at least in part. See the Cambridge Econometrics Impact Assessment for further details. 19
Slide 20: Social Bond Portfolio Impacts FY2025: Social & Affordable Housing
Social Bond Portfolio Impacts FY2025: Social & Affordable Housing Estimated numbers of beneficiaries are for entire projects, to which AIB loans have contributed at least in part. The indicator includes people in social housing currently, as well as once fully operational. See the Cambridge Economet
Slide 21: Social Bond Portfolio Impacts FY2025: SME Financing
Social Bond Portfolio Impacts FY2025: SME Financing Estimated number of jobs created/enabled are in terms of Full-time equivalent (FTE) jobs: a measure of employment that accounts for differences in working hours i.e. a full-time job counts as one FTE whereas a part-time job counts as a fraction of
Slide 22: Social Bond Portfolio Impacts FY2025: Affordable Basic Infrastructure
Social Bond Portfolio Impacts FY2025: Affordable Basic Infrastructure 22
Slide 23: Social Bond Case Study – Tuath Housing
Social Bond Case Study – Tuath Housing Social Housing A standout example of our partnership is the redevelopment of Park West Plaza in Dublin. AIB are determined to play our part in Once a derelict office complex that had been supporting the Irish Government’s Housing for vacant for over 20 years, t
Slide 24: Social Bond Case Study – Douglas Nursing and Retirement Home
Social Bond Case Study – Douglas Nursing and Retirement Home Access to Healthcare Ireland’s ageing and growing population has led with a comprehensive range of services that to increased demands on the country’s nursing includes general care, respite care, home sector. The Nursing Home Support conva
Slide 25: External Review: Independent Limited Assurance
External Review: Independent Limited Assurance Independent Limited Assurance Report to AIB Work Performed AIB engaged Forvis Mazars to perform a review to facilitate the provision of a Forvis Mazars was required to plan and perform work in order to consider the risk limited assurance report in respe
Slide 26: Contact Details
Contact Details For the future Mark Whelan Niamh Hore you’re after Head of Funding and Liquidity Head of Investor Relations [email protected] [email protected] +353 1 6411817 Eoin Moore Head of Term Funding Siobhain Walsh [email protected] Head of Debt Investor Relations Siobhain.M.Walsh@aib.
Slide 27: Appendix 1: Selection Process for SME Financing in Deprived Areas
Appendix 1: Selection Process for SME Financing in Deprived Areas Eligibility Criteria Background of Pobal HP Deprivation index* 1. Be an SME as per EU Commission definition. ✓ The Pobal HP Deprivation index is Ireland’s most widely used social gradient metric, which scores each Small Area (min. 50
Slide 28: Disclaimer (1/2)
Disclaimer (1/2) THIS DOCUMENT IS INTENDED TO PROVIDE NON-EXHAUSTIVE, GENERAL INFORMATION. THIS DOCUMENT MAY CONTAIN OR INCORPORATE BY REFERENCE PUBLIC INFORMATION NOT SEPARATELY REVIEWED, APPROVED OR ENDORSED BY AIB AND ACCORDINGLY, NO REPRESENTATION, WARRANTY OR UNDERTAKING, EXPRESS OR IMPLIED, IS
Slide 29: Disclaimer (2/2)
Disclaimer (2/2) THIS DOCUMENT REPRESENTS CURRENT AIB POLICY AND INTENT AS AT THE DATE OF THIS DOCUMENT AND IS SUBJECT TO CHANGE WITHOUT NOTICE AND IS NOT INTENDED NOR CAN BE RELIED ON, TO CREATE LEGAL RELATIONS, RIGHTS OR OBLIGATIONS. ANY DECISION TO PURCHASE ANY AIB GREEN or SOCIAL BONDS SHOULD BE
AIB Group — Debt Investor Presentation (October 2026) on 6ix