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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.

The 'General Guidance for Tracking Green Finance' provides a standardized framework for members of the International Development Finance Club (IDFC) and multilateral development banks (MDBs) to track and report financial flows related to climate mitigation, adaptation, and biodiversity. It establishes 'Common Principles' to ensure consistency, transparency, and accountability, moving away from a one-size-fits-all approach toward granular, project-component-based tracking.