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The report analyzes the sustainability-linked bond (SLB) market, finding that while it is diversifying, a high share of deals lack ambition and credibility. Key issues include partial GHG scope coverage, a lack of science-based targets, and poor post-issuance reporting. The report introduces the Climate Bonds SLB Database (SLBDB) to identify aligned deals and provides a best-practice checklist for issuers, emphasizing the need for material KPIs, transparent transition plans, and robust financial penalties.

The 2022 baseline assessment by WWF reveals that most asset managers fail to address seafood-related E&S risks, with an average score of 13% across 38 sub-indicators. While many acknowledge biodiversity risks generally, very few have actionable policies or specific expectations for seafood investee companies. The report recommends that asset managers formalize biodiversity risk statements into policies, regularly review seafood investments against sustainable blue economy principles, and develop SMART sustainability targets.