Sustainability linked financing and Sustainability reporting: Difference between pages

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imported>Doug Williamson
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imported>Doug Williamson
(Create page. Source: BC CCC webpage https://ccc.bc.edu/content/ccc/research/corporate-citizenship-news-and-topics/sustainability-reporting.html)
 
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''Sustainability - ESG - financing - bonds - loans - sukuks.''
''Corporate reporting - ESG.''


Any type of financing for which the financial and/or structural characteristics can vary depending on whether the issuer achieves predefined Sustainability / ESG objectives.  
Sustainability reporting is the disclosure and communication of an organisation's:
*Environmental, social, and governance (ESG) goals, and
*Performance measured against those goals.


Sustainability financing may include sustainability-linked bonds, sustainability linked loans, and sustainability linked sukuks.


 
== See also ==
:<span style="color:#4B0082">'''''Aviation's first transition sukuk'''''</span>
* [[Accounting for Sustainability]] (A4S)
 
* [[Business & Sustainable Development Commission]]
:"Judges also praised the aviation sector’s first-ever sustainability linked financing – which also happened to be wrapped up in the industry’s first-ever transition sukuk.
* [[CDP]]
 
:Raising $600m and securing the $300m early repayment of a 2021 debt maturity, Etihad’s deal is supporting the firm’s efforts in three emissions-reduction work streams: (1) sustainable aviation fuels, (2) voluntary carbon offsets and (3) operational efficiencies.
 
:Last year, the airline operated four flights using synthetic fuels."
 
:''ACT Deals of the Year Awards 2020 - highly commended - Etihad Airways''
 
 
==See also==
* [[Corporate social responsibility]]
* [[Corporate social responsibility]]
* [[Green Bond Principles]] (GBP)
* [[ESG]]
* [[ESG]]
* [[Green bond]]
* [[ESG investment]]
* [[International Capital Market Association]]
* [[Global Sustainable Investment Alliance]]
* [[Key performance indicator]]
* [[GRI]]
* [[Loan Market Association]]
* [[Social bond]]
* [[Social impact bond]]
* [[Sukuk]]
* [[Sustainability]]
* [[Sustainability]]
* [[Sustainability bond]]
* [[Sustainability bond]]
* [[Sustainability Bond Guidelines]] (SBP)
* [[Sustainability-linked bond]]
* [[Sustainability Linked Bond Principles]]
* [[Sustainability linked loan]]
* [[Sustainability Linked Loan Principles]]
* [[Sustainability Linked Loan Principles]]
* [[Sustainability performance target]]
* [[UK Sustainable Investment and Finance Association]]
* [[Transition sukuk]]
* [[Use of proceeds bond]]
 
 
 
==External link==
[https://www.icmagroup.org/assets/documents/Regulatory/Green-Bonds/June-2020/Sustainability-Linked-Bond-Principles-June-2020-171120.pdf Sustainability Linked Bond Principles, ICMA]


[[Category:Accounting,_tax_and_regulation]]
[[Category:Accounting,_tax_and_regulation]]

Revision as of 23:49, 1 February 2021

Corporate reporting - ESG.

Sustainability reporting is the disclosure and communication of an organisation's:

  • Environmental, social, and governance (ESG) goals, and
  • Performance measured against those goals.


See also