Guidance Handbook
The Executive Committee of the Principles with the support of ICMA has published in June 2024 an updated edition of the Guidance Handbook.
Since the original publication of the Green Bond Principles (GBP) in 2014, and the subsequent releases of the Social Bond Principles (SBP) and Sustainability Bond Guidelines (SBG) in 2017, followed by the release of the Sustainability-Linked Bond Principles (SLBP) in 2020 (together, “the Principles”) as well as the Climate Transition Finance Handbook (CTFH) in 2020, market participants have sought additional information on how to interpret this guidance especially for its practical application for transactions, as well as in the context of market developments and complementary initiatives.
The 2024 edition includes two new questions related to:
- Green Enabling Projects (Q 1.19)
- Sustainability-Linked Loans financing Bonds (Q 7.5)
Question 4.1.3 has been updated to include a reference to the SLB Checklist. Question 4.3.4 now recommends the disclosure of intermediate targets in addition to any long-term trajectory.
The objective is that this publication be widely circulated and used by the GSSS Bond market. It is designed to support market development and to underpin market integrity.
Translation of the Guidance Handbook
 Chinese 中文 (June 2021 edition) |
