Green Debt Securities disclosure requirements: issuers must track and publicly report proceeds use and environmental impact. Issuers of Green Debt Securities must disclose environmental objectives, decision making processes and eligibility criteria for financed projects, procedures for tracking deployment of proceeds, project descriptions or areas of utilization, and optional engagement of independent reviewers. Listed issuers must provide half yearly and annual disclosures on proceeds utilisation verified by an external auditor, details of unutilised funds, and annual lists of projects with qualitative and, where feasible, quantitative environmental impact measures, including methods and assumptions. Issuers must maintain continuing eligibility processes, ensure use of proceeds for stated green objectives, and disclose use of global standards if applied.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Green Debt Securities disclosure requirements: issuers must track and publicly report proceeds use and environmental impact.
Issuers of Green Debt Securities must disclose environmental objectives, decision making processes and eligibility criteria for financed projects, procedures for tracking deployment of proceeds, project descriptions or areas of utilization, and optional engagement of independent reviewers. Listed issuers must provide half yearly and annual disclosures on proceeds utilisation verified by an external auditor, details of unutilised funds, and annual lists of projects with qualitative and, where feasible, quantitative environmental impact measures, including methods and assumptions. Issuers must maintain continuing eligibility processes, ensure use of proceeds for stated green objectives, and disclose use of global standards if applied.
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