ESG debt securities framework requires labelled social, sustainability, and linked bonds to meet disclosure, tracking and independent review obligations. Framework prescribes conditions for issuance and listing of labelled ESG debt securities (social bonds, sustainability bonds, sustainability-linked bonds) requiring that proceeds fund projects aligned with recognised standards; social and sustainability bonds must meet specified initial and continuous disclosures, tracking and external auditor verification; sustainability-linked bonds must link financial/structural terms to predefined KPIs and SPTs with ongoing KPI reporting; issuers must mitigate purpose-washing and appoint independent third-party reviewers with defined scope and independence.
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.
ESG debt securities framework requires labelled social, sustainability, and linked bonds to meet disclosure, tracking and independent review obligations.
Framework prescribes conditions for issuance and listing of labelled ESG debt securities (social bonds, sustainability bonds, sustainability-linked bonds) requiring that proceeds fund projects aligned with recognised standards; social and sustainability bonds must meet specified initial and continuous disclosures, tracking and external auditor verification; sustainability-linked bonds must link financial/structural terms to predefined KPIs and SPTs with ongoing KPI reporting; issuers must mitigate purpose-washing and appoint independent third-party reviewers with defined scope and independence.
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