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SUSTAINABILITY-LINKED BONDS: Building a High-Quality Market
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.
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Document type: Report
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