Labelled Bonds’ Use of Proceeds: Transparency and Ambition Needed

Marina Petroleka, Global Head of Research, Sustainable Fitch, discusses green, social and sustainability bonds’ contribution to environmental and/or social impacts and the level of transparency and ambition in project or target selection, based on Sustainable Fitch’s ESG Ratings data. Sustainable Fitch’s ESG Ratings provide a quantitative and qualitative assessment of the impact an issuing entity […]

Transition Finance Gap Remains Amid Uncertainties

The purpose of transition finance is to fund the improvement of carbon-intensive activities in pursuit of a more sustainable world. This contrasts with green finance, which is used by companies or projects already considered as being green. Transition finance is one of several tools developed in recent years to align global financial flows with a […]

ISSB’s Standards are a Major Boost for Market Transparency on Sustainability

The recent launch of the International Sustainability Standards Board’s (ISSB’s) two standards for sustainability-related financial reporting – covering general requirements (IFRS S1) and climate-related disclosures (IFRS S2), respectively – is a major milestone in raising the status and promoting the standardisation of sustainability-related financial reporting globally. The ISSB has already received support from bodies such […]

ASEAN Sustainability-Linked Bond Standards to Boost Corporate Issuances

This article examines the drivers behind the new green finance standards in ASEAN and outlines what treasurers need to know going forward.