external reviews related to sustainability-linked bonds. The provisions related to the content of the external review have also been moved into a dedicated section. 2021 Guidelines for External Reviews https
look-back period for refinanced Green Projects. “Look-back period” refers to a maximum period in the past that an Issuer will look back to identify assets/earlier disbursements to such eligible Green
refinanced Social Projects. “Look-back period” refers to a maximum period in the past that an Issuer will look back to identify assets/earlier disbursements to such eligible Social Projects that will be
alongside the four core components of the SBP. It recommends heightened transparency for issuer-level sustainability strategies and commitments. Further, it provides guidance on issuer processes to identify
processes to identify mitigants to known material risks of negative social and/or environmental impacts. It also contains additional clarifications and updates relating to recommended market practice. This
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
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
investment decisions can entail more risks. • View investing as part of the financial planning process rather than for speculative gain. 2. Investment product attributes • Identify and compare the features and
allows investors, governments and other stakeholders to identify and prioritise ‘low-carbon and climate resilient’ investments and avoid ‘greenwash’. While the green finance market continues to grow at
support of the positive CSR effect on firm value irrespective of which proxy is used to identify CSR latent variable. Third, this study shows that CSR strategies based on a single pillar of ESG or the