Market developments

Climate Bonds releases a full-length report on Sustainability-Linked Bonds (SLBs), which assesses the profile, structural features, KPI performance, and transition plans of SLB issuance, and makes recommendations aimed at growing a credible SLB market. This first of-its-kind report reveals that the sustainability credentials of many SLBs have been weak and require improvement and introduces a best practice checklist for high-quality SLB issuance.

The EUDR, in line with EU sustainability and due diligence standards, presents challenges for supply chains, cost control, and trade. Our new report delves into these regulations, offering key insights for investment in this sector.

A transition plan is a time-bound and trackable strategy and roadmap presenting the plans and actions for reducing emissions with a science-based pathway to net zero.

This paper is designed to provide a complementary and introductory guide to assist stakeholders understand the basic markers of a credible transition plan, however it cannot replace independent in-depth verification and certification.

The report is based on interviews with over 30 CFOs representing companies with a combined market capitalisation of USD930bn and reveals that CFOs can play a pivotal role in driving the low-carbon transition. The study is a collaborative effort between the Climate Bonds Initiative and the CFO coalition of the UN Global Compact. Interviews were conducted in the first half of 2023 to gain insights into the intersection of finance and sustainability.

This report presents the research application of the Asian Infrastructure Investment Bank (AIIB) - Amundi Climate Change Investment Framework (CCIF). The CCIF aims to provide investors with a benchmark tool for assessing an investment, at the issuer-level, in relation to climate change-related financial risks and opportunities.