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Post-Issuance Reporting in China’s Green Bond Market
This report by the Climate Bonds Initiative analyzes post-issuance reporting practices for green bonds in China, focusing on the availability and quality of Use of Proceeds (UoP) and environmental impact disclosures. While China possesses a stringent regulatory framework, the report finds that reporting availability is lower than global averages, particularly regarding impact disclosure. The study highlights a strong preference for core metrics and cumulative impact reporting among Chinese issuers, while identifying inconsistencies across different regulatory bodies and bond types.
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Document type: Report