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Climate TagsSustainability disclosure
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  • This report by the Climate Bonds Initiative analyzes post-issuance reporting practices for 694 green bonds (USD 212bn) issued between November 2017 and March 2019. It finds that while use-of-proceeds (UoP) reporting is widespread, impact reporting is less common and highly unstandardized. The study evaluates reporting quality through a scoring system, identifies best practices, and advocates for a global, harmonized reporting framework to move beyond binary labels toward absolute, entity-level sustainability assessments.

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    Themes: green bondsimpact reportinguse of proceedssustainability disclosureclimate bonds taxonomy
    +1 more
    ghg accounting
    Climate Bonds Initiative

    Document type: Report

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