Sustainability-linked bonds

GPTKB entity

Statements (37)
Predicate Object
gptkbp:instanceOf gptkb:bridge
gptkb:financial_services_company
gptkbp:annualReport annual sustainability reporting required
gptkbp:award lower coupon if targets met
gptkbp:benefit investors seeking ESG exposure
issuers with sustainability strategies
gptkbp:challenge complexity in target setting
risk of greenwashing
gptkbp:currency multiple currencies
gptkbp:differenceFromGreenBonds use of proceeds not restricted
gptkbp:distinctFrom green bonds
social bonds
sustainability bonds
gptkbp:feature financial/structural characteristics vary with sustainability targets
coupon linked to sustainability performance
flexible use of proceeds
gptkbp:firstIssuer gptkb:Enel
gptkbp:growthForm rapidly growing market segment
https://www.w3.org/2000/01/rdf-schema#label Sustainability-linked bonds
gptkbp:introduced 2019
gptkbp:issuedBy gptkb:Suzano
gptkb:NRG_Energy
gptkb:Novartis
corporations
governments
financial institutions
gptkbp:market global
gptkbp:oversees International Capital Market Association (ICMA)
gptkbp:penalty higher coupon if targets not met
gptkbp:purpose promote sustainability goals
gptkbp:regulates ICMA Sustainability-Linked Bond Principles
gptkbp:relatedTo gptkb:ESG
sustainable finance
gptkbp:target sustainability performance targets (SPTs)
gptkbp:verdict external review recommended
gptkbp:bfsParent gptkb:Green_Bonds
gptkbp:bfsLayer 7