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ICMA Releases Guidance for Issuers of Sustainability-Linked Bonds

ICMA (International Capital Market Association) has released new voluntary guidelines for sustainability-linked bonds (SLBs). SLBs are any type of bond instrument for which the financial and/or structural characteristics can vary depending on whether the issuer achieves predefined sustainability or ESG objectives. In this sense, issuers of SLBs are committing explicitly…

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