SEBI’s Operational Framework for ESG Debt Securities:
SEBI has notified a detailed operational framework for issuing Environmental, Social, and Governance (ESG) debt securities, including social, sustainability, and sustainability-linked bonds.ESG debt securities are financial instruments used to raise funds exclusively for projects with environmental, social, or governance benefits.
These include:
- Social Bonds (for social impact projects)
- Sustainability Bonds (for combined environmental and social goals)
- Sustainability-Linked Bonds (with targets linked to ESG performance)