projects that contribute to environmental sustainability. The Green Bond Principles (GBP) promote integrity in the Green Bond market through guidelines that recommend transparency, disclosure and reporting
/or seek to achieve positive social outcomes. The Social Bond Principles (SBP) promote integrity in the Social Bond market through guidelines that recommend transparency, disclosure and reporting. They
evaluate the positive impact of their Social Bond investments; and they assist underwriters offering vital steps that will facilitate transactions and preserve integrity of the market. The SBP recommend a
, integrity is of the utmost importance. The Sustainability-Linked Bond Principles (“SLBP”) provide guidelines that recommend structuring features, disclosure and reporting. They are intended for use by market
-handbooks/sustainability-bond-guidelines-sbg/ Green Bond Principles The Green Bond Principles (GBP) are voluntary process guidelines that recommend transparency and disclosure and promote integrity in the
), 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
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
, the SEC found that the audit firms did not seem to evaluate 11 whether there were any threats to independence or any conflicts of interest before issuing engagement letters to clients. Beyond
Report enhances disclosure efficiency by providing ESG information for stakeholders to evaluate relevant ESG risks and opportunities and to shape their ESG direction, policy and strategy accordingly. One
relocation of habitation or activities • Comply with a recommend best practice scheme (see section 3.8) Requirement 2: Resilience component Component Requirement Demonstration of compliance Resilience Impacts