Essays about: "Sustainability performance targets SPTs"

Found 2 essays containing the words Sustainability performance targets SPTs.

  1. 1. Corporate Sustainability-Linked Bonds and the Climate Transition Investigating the Link Between Science-Based Targets and Greenhouse Gas-Related Sustainability-Linked Bonds

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Hampus Bergqvist; Hannes Sennevall von Kramer; [2022-06-30]
    Keywords : Sustainability-linked bonds SLBs ; Sustainability-linked bond principles SLBPs ; Sustainability performance targets SPTs ; Key performance indicators KPIs ; Second-party opinion SPO ; Greenhouse gas GHG ; Science Based Targets initiative SBTi ; Science-based target; Climate transition; Paris Agreement; Greenwashing;

    Abstract : We examine sustainability-linked bonds (SLBs), a novel phenomenon in the sustainable debt market that has grown substantially during the last years. SLBs are a new type of bond format, distinguished from other sustainable labelled bonds, providing the potential to contribute to the climate transition as proceeds can be used for general corporate purposes while key performance indicators and sustainability performance targets (SPTs) are incorporated into the bond. READ MORE

  3. 2. Sustainability-Linked Bonds: An investigation of premiums associated with sustainability-linked bonds

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Amanda Ramirez; Emil Damirov; Linda Ruiyi Huang; [2022]
    Keywords : Sustainability-linked bonds; Green bonds; Sustainability bonds; Sustainability premium; ESG; Business and Economics;

    Abstract : Sustainable finance has become of great importance over the past years, especially due to global climate development, resulting in increased awareness among public and private sectors, and hence, more conscientious investors. In a market familiar with green bonds, Sustainability-Linked Bonds (SLBs) emerged as a new financial instrument posing a lesser greenwashing risk and, therefore, greater potential to make a material impact. READ MORE