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
years after the assessment. The plan is encouraged to be published in the public domain where it can be tracked by general public. For example, posting a remediation plan on the company website would help
identify and manage potentially material environmental and social risks associated with the projects. Issuers are encouraged to position this information within the context of the issuer’s overarching
activities that pose a negative social impact related to alcohol, gambling, tobacco and weaponry are excluded from the ASEAN SBS. Issuers are also encouraged to develop a list of additional ineligible projects
criteria or any other process applied to identify and manage potentially material social and environmental risks associated with the projects. Issuers are encouraged to position this information within the
(where relevant). For sustainability-linked bonds (i.e., bonds with a general corporate use of proceeds), Second Party Opinions or other (typically pre-issuance) external reviews are encouraged but
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
designated by the Issuer throughout the tenure of the ASEAN Green Bonds. • Encourage More Frequent Reporting In addition to annual reporting, Issuers are encouraged to provide more frequent periodic reporting
accordingly and care should be taken to not imply GBP or SBP features by a Sustainability Bond or SDG reference. These organisations are encouraged to adopt where possible the relevant best practice of the GBP