imported>Doug Williamson |
imported>Doug Williamson |
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| ''Sustainability.'' | | ''Financial reporting and governance''. |
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| Abbreviation for Green, Social & Sustainability.
| | (PIE). |
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| For example, the GSS bonds market.
| | A Public Interest Entity is an undertaking that is of significant public relevance because of the nature of its business, its size or the number of its employees. |
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| | | The financial audits of PIEs are subject to stricter regulation than audits of other entities, because of the relevance of the undertaking to the public. |
| :<span style="color:#4B0082">'''''World Bank - scope of thematic bonds and GSS bonds'''''</span>
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| :"For the purposes of this report [thematic bonds] include green, social, sustainability, and sustainability-linked labeled bonds.
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| :Blue bonds are considered a subcategory of green bonds, and gender bonds a subcategory of social bonds.
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| :Thematic bonds are also known as GSS; GSS+; environmental, social, and governance (ESG); or sustainable bonds."
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| :''Sovereign green, social and sustainability bonds - The World Bank Group - October 2022 - p2.''
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| == See also == | | == See also == |
| * [[Bond]] | | * [[Audit]] |
| * [[Climate Bonds Initiative]] (CBI)
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| * [[ESG bond]]
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| * [[ESG investment]]
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| * [[Green]]
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| * [[Green bond]]
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| * [[Green finance]]
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| * [[GSS+]]
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| * [[GSSS]]
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| * [[Social bond]]
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| * [[Social concerns]]
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| * [[Social impact bond]]
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| * [[Social inclusion bond]]
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| * [[Social Loan Principles]] (SLP)
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| * [[Sustainability]]
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| * [[Sustainability bond]]
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| * [[Sustainability linked loan]]
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| * [[Sustainable bond]]
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| * [[Sustainable finance]]
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| * [[Thematic bond]]
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| * [[Use of proceeds bond]]
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| * [[World Bank]]
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| ==Other resource==
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| [https://thedocs.worldbank.org/en/doc/4de3839b85c57eb958dd207fad132f8e-0340012022/original/WB-GSS-Bonds-Survey-Report.pdf Sovereign green, social and sustainability bonds - The World Bank Group - October 2022]
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| [[Category:Accounting,_tax_and_regulation]]
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| [[Category:The_business_context]]
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| [[Category:Corporate_finance]]
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| [[Category:Investment]]
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| [[Category:Long_term_funding]]
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| [[Category:Identify_and_assess_risks]]
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| [[Category:Manage_risks]]
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| [[Category:Risk_frameworks]]
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| [[Category:Risk_reporting]]
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| [[Category:Financial_products_and_markets]]
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Financial reporting and governance.
(PIE).
A Public Interest Entity is an undertaking that is of significant public relevance because of the nature of its business, its size or the number of its employees.
The financial audits of PIEs are subject to stricter regulation than audits of other entities, because of the relevance of the undertaking to the public.
See also
