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Sustainability Linked Bond

1 min read
All exams GA
  • A Sustainability-Linked Bond (SLB) is a type of bond that ties the financial or structural characteristics of the bond to the issuer’s achievement of predetermined sustainability objectives.
  • Structured around predetermined key performance indicators (KPIs) and sustainability performance targets (SPTs).
  • Independent verification of performed KPIs against SPTs should be obtained at least once a year by the issuers.
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