Reporting In addition to annual reporting, Issuers are encouraged to provide more frequent periodic reporting which would increase transparency and investor confidence in the ASEAN Sustainability-Linked Bonds
also encouraged to disclose any taxonomies, green standards or certifications referenced in project selection • In addition, issuer is encouraged to use guidance from Climate Transition Finance Handbook
their September meeting (with the Principles being transmitted afterwards to the Leaders as agreed by the Ministers and Governors at their February meeting). The Principles were subsequently presented at
combination of both Green and Social Projects. Sustainability Bonds are aligned with the four core components of both the GBP and SBP with the former being especially relevant to underlying Green Projects and
procedures, and other relevant systems for carrying out the external review. 2. Employ appropriate staff with the necessary experience and qualifications for the scope of the external review being provided. 3
achieve positive social outcomes especially but not exclusively for a target population(s). A social issue threatens, hinders, or damages the well-being of society or a specific target population. For the
stewardship responsibilities on behalf of its clients. Following the publication in 2011 of the Stewardship Supplement to Technical Release AAF 01/06, asset managers are encouraged to have the policies
margin (NIM) recorded a minimal increase after being stable during the first half of this year given that most commercial banks continued to focus on funding cost management. As of the end of the third
continuously encouraged and monitored the improvements of both the quality of audit firms and that of individual auditors and we have noted that auditors and audit staff who belong to audit firms with effective
potential investments before committing. • Motivated to research the range of investments incorporated in investment products in order to make both a financial and ethical decision on their suitability