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Climate TagsEntity-level transition
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  • This report by the Climate Bonds Initiative analyzes post-issuance reporting practices for Green, Social, and Sustainability (GSS) bonds, based on a sample of 75 entities that issued USD 1.4 trillion between 2020 and 2023. While reporting is widespread and generally high quality, the study identifies significant gaps in project-level granularity, impact methodology disclosure, and the quantitative linking of bond-level impacts to entity-level sustainability strategies.

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    Document type: Report

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