capital market instruments. Issuance aligned to the SLBP should provide an investment opportunity with transparent sustainability credentials. Sustainability-Linked Bonds incentivise the issuer’ s
of the ASEAN SLBS include: • Eligible Issuers To create a sustainable asset class for the ASEAN region, the Issuer or issuance of the sustainability-linked bond must have a geographical or economic
), Social Bond Principles (SBP), Sustainability Bond Guidelines (SBG) and Sustainability-Linked Bond Principles (SLBP) (collectively the “Principles”) recommend that in connection with the issuance of a green
level of transparency, requiring that the post issuance verification of the issuer’s performance against these targets be made publicly available. This can consequently expose the issuer’s strategy, goal
Thailand_taxonomy_guideline EN Thailand Taxonomy is a reference tool that can be applied to both entity and project level. The following steps will guide how to evaluate your entity/project if it is
GBP aim to support issuers in transitioning their business model towards greater environmental sustainability through specific projects. Issuance aligned to the GBP should provide an investment
benefits. SBP-aligned issuance should provide transparent social credentials alongside an investment opportunity. By recommending that issuers report on the use of Social Bond proceeds, the SBP promote a
are intended for use by market participants and are designed to drive the provision of information needed to increase capital allocation to social projects without any single arbiter. Issuance aligned
temporary close of operation and continually to evaluate each month situation. Investment plans according to the 2020 budget are also postponed in order to maintain the solvency of the cash flow. Loss on
independence of the firm. - Precisely define the ‘related entities’ to enable the audit firms to completely disclose and consider the independence regarding related entities. The process to evaluate the