The Principles Guidance Handbook Updated
4 November 2024 The Executive Committee of the Principles with the support of ICMA has published an updated edition of the Guidance Handbook.
The November 2024 edition includes three new questions in relation with the Sustainability-Linked Bonds. More particularly, how to treat SLBs in the context of sustainable finance disclosure and labelling regimes (4.1.6) and whether an SLB should match updated corporate-level sustainability strategy targets and disclosures (4.1.7). It also provides guidance on KPIs selection to be able to claim SLBP alignment (4.2.8).
The publication is intended to be widely circulated and used by the Green, Social, Sustainability and Sustainability-linked (GSSS) bond market in order to support market development and market integrity.
Download the Guidance Handbook
