https://www.taxtmi.com/circulars?id=69237 SEBI requires issuers to appoint an independent third-party reviewer/ certifier to confirm that issuance of green debt securities meets the regulatory definition and to review processes including project evaluation, selection criteria and eligible project categories. The reviewer must be independent of the issuer and its management, remunerated to avoid conflicts of interest, and have expertise in ESG debt securities. The review scope must be set out in the offer document, reviewer details disclosed, and the external review may take forms such as Second Party Opinion, Verification, Certification, or Scoring/Rating per ICMA guidance. en-us Fri, 27 Feb 2026 00:00:00 +0530 Fri, 27 Feb 2026 18:36:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69237 SEBI requires issuers to appoint an independent third-party reviewer/ certifier to confirm that issuance of green debt securities meets the regulatory definition and to review processes including project evaluation, selection criteria and eligible project categories. The reviewer must be independent of the issuer and its management, remunerated to avoid conflicts of interest, and have expertise in ESG debt securities. The review scope must be set out in the offer document, reviewer details disclosed, and the external review may take forms such as Second Party Opinion, Verification, Certification, or Scoring/Rating per ICMA guidance. Circulars SEBI Fri, 27 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69237