Sustainability-Linked Bonds—an innovative debt product that incorporates incentivized sustainability targets—are becoming increasingly popular to encourage issuers to improve their sustainability performance. However, existing Sustainability-Linked Bond structures allow issuers to weaken the link between sustainability and financial outcomes, rendering Sustainability-Linked Bonds less effective. This paper examines two potential structural loopholes...
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ПОДРОБНАЯ ИНФОРМАЦИЯ
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2022/10/06
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Рабочий документ в рамках исследования вопросов политики
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WPS10200
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1
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2022/10/06
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Disclosed
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Structural Loopholes in Sustainability-Linked Bonds