https://www.taxtmi.com/circulars?id=68634 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. en-us Thu, 05 Jun 2025 00:00:00 +0530 Thu, 05 Jun 2025 18:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68634 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. Circulars SEBI Thu, 05 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68634