to adaptation and resilience to climate change, will be certified. Where a bond encompasses a mixed portfolio of assets across several sectors, each sub-category of assets will be subject to the
February 25, 2021, the author(s) of the report hereby certify(ies) that the views expressed in this report solely and exclusively reflect the personal opinions of the author(s) and have been prepared
) Author(s) Dataset (20) – (15) Löffler, K.U., et al., (2021) Global 2,000 green bonds and 180,000 conventional bonds issued between 2007-2019 (9) – (1) MacAskill, S., et al . (2020) Journal articles and
climate integrity, either through their contribution to climate mitigation, and/or to adaptation and resilience to climate change, will be certified. Where a bond encompasses a mixed portfolio of assets
. This material is intended for the exclusive use of recipients in jurisdictions who are allowed to receive the material under their applicable law. The opinions expressed are those of the author(s) and
adaptation and resilience to climate change, will be certified. Where a bond encompasses a mixed portfolio of assets across several sectors, each sub- category of assets will be subject to the relevant Sector
involved in producing activities if they own or manage land used for the production of forests risk commodities. - Processing: This encompasses the initial transformative activities that will add value to
who have led and contributed to these Standards: Fabienne Michaux (lead author for the standards development), Carol Adams, Rosemary Addis, Susan De Witt, Ellen Maginnis, Liza Murphy, Maria Laura
certified. Where a bond encompasses a mixed portfolio of assets across several sectors, each sub-category of assets will be subject to the relevant Sector Criteria for those assets. The Sector Criteria are
for hedging. Key Words: Hedging, Discrete Hedging 2The author thanks Mr. Chirasakdi and Mrs. Saijai Poonpol for their generous research grant. He thanks Professor Anya khanthavit, Mr. Nopadon