Regulatory Alerts2023-04-05
ASEAN Sustainability-Linked Bond Standards Disclosure Checklist and FAQs
The ASEAN Sustainability-Linked Bond Standards provide a disclosure checklist and frequently asked questions to guide issuers in adhering to regional bond frameworks. The document mandates specific pre-issuance and post-issuance disclosures regarding Key Performance Indicators, Sustainability Performance Targets, and verification processes. It clarifies that these bonds allow financial characteristics to vary based on ESG performance while proceeds remain unrestricted for general corporate use.
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