Share capital and Social Bond Principles: Difference between pages

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imported>Doug Williamson
(l)
 
imported>Doug Williamson
(Create page. Source: ICMA webpage https://www.icmagroup.org/green-social-and-sustainability-bonds/social-bond-principles-sbp/)
 
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1. ''Company law''.  
(SBP).


The capital of a company which is represented by shares.
The Social Bond Principles are a voluntary framework for social bonds, issued by the International Capital Market Association (ICMA).  




2. ''Accounting''.  
The Principles have four components:
 
The figure appearing on the face of the balance sheet for Share capital is the total nominal value of shares issued to date.
:1. Use of Proceeds
 
:2. Process for Project Evaluation and Selection
 
:3. Management of Proceeds
 
:4. Reporting
 




== See also ==
== See also ==
* [[Balance sheet]]
* [[ESG investment]]
* [[Capital]]
* [[Fixed income]]
* [[Equity capital]]
* [[Green Bond Principles]]
* [[Nominal value]]
* [[International Capital Market Association]]
* [[Share]]
* [[Sustainability bond]]
* [[Share premium account]]
* [[Sustainability Bond Guidelines]]
 


[[Category:Accounting,_tax_and_regulation]]
===Other links===
[[Category:Compliance_and_audit]]
[https://www.icmagroup.org/green-social-and-sustainability-bonds/social-bond-principles-sbp/ Social Bond Principles]

Revision as of 11:22, 14 September 2019

(SBP).

The Social Bond Principles are a voluntary framework for social bonds, issued by the International Capital Market Association (ICMA).


The Principles have four components:

1. Use of Proceeds
2. Process for Project Evaluation and Selection
3. Management of Proceeds
4. Reporting


See also


Other links

Social Bond Principles