encourage a high level of transparency and recommend that an issuer’s process for project evaluation and selection be supplemented by an external review (see External Review section). Voluntary Process
transparency that facilitates the tracking of funds into social projects, while simultaneously aiming to improve insight into their intended impact. The SBP provide high level categories for eligible Social
step change in transparency that facilitates the tracking of funds to social projects, while simultaneously aiming to improve insight into their estimated impact. The SBP provide high level categories
multiple green bonds (portfolio approach). The GBP encourage a high level of transparency and recommend that an issuer’s management of proceeds be supplemented by the use of an external auditor, or other
creation. Responsible investment requires high standards of transparency, probity and care on the part of institutions, which may be met by adhering to these Principles. The standards set out here are
attract investment. These companies are increasingly aware that a commitment to good corporate governance (including well-defined shareholder rights, high levels of transparency and disclosure, robust
of transparency and clarity in investment decision procedures of the AIMC members. In addition, the guidelines will serve as an enabler for the members? contribution in reinforcing corporate governance