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ARTICLE · 17 JULY 2020

Sustainability - Linked Bond Principles

Dillon Eustace
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On 9 June, 2020, the International Capital Market Association (ICMA) published the Sustainability-Linked Bond Principles (the Principles) (available here), ...

IrelandFinance and Banking
Conor Keaveny
Conor Keaveny
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Introduction

On 9 June, 2020, the International Capital Market Association (ICMA) published the Sustainability-Linked Bond Principles (thePrinciples) (available here), setting out a voluntary framework for issuers and their advisors in structuring, disclosing, and reporting on Sustainability-Linked Bonds (SLBs). The Principles are applicable to all types of issuers and financial capital market instruments and are intended to promote the development of the SLB market by providing guidance on the issuing of an SLB whilst ensuring that investors are provided with adequate information. In this article, we summarise the fundamental initiatives introduced by the Principles as well as the main components of SLBs.

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