https://www.taxtmi.com/article/detailed?id=7650 A debt instrument qualifies as Green Debt Securities when proceeds are dedicated to prescribed environmentally beneficial project categories; issuers must disclose environmental objectives, project eligibility criteria and decision-making processes, tracking systems for proceeds deployment, and may appoint and disclose an independent reviewer. Continuous disclosure requires half-yearly and annual reporting of proceeds utilization with external auditor verification, lists of projects or asset classes funded, qualitative and where feasible quantitative environmental performance indicators with methods and assumptions, and disclosure of any unutilized proceeds. en-us Thu, 05 Oct 2017 09:23:24 +0530 Thu, 05 Oct 2017 09:23:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7650 A debt instrument qualifies as Green Debt Securities when proceeds are dedicated to prescribed environmentally beneficial project categories; issuers must disclose environmental objectives, project eligibility criteria and decision-making processes, tracking systems for proceeds deployment, and may appoint and disclose an independent reviewer. Continuous disclosure requires half-yearly and annual reporting of proceeds utilization with external auditor verification, lists of projects or asset classes funded, qualitative and where feasible quantitative environmental performance indicators with methods and assumptions, and disclosure of any unutilized proceeds. Articles Corporate Laws / IBC / SEBI Thu, 05 Oct 2017 09:23:24 +0530 https://www.taxtmi.com/article/detailed?id=7650