Read this important research for an introduction to the US $1 trillion global sustainable debt market. The final report examines the trends, challenges and opportunities, as well as some considerations for enhancing credibility in an evolving market.
The sustainable debt market has exploded in recent years, as the pressure on companies from various stakeholders to incorporate sustainability factors into their business strategy gains momentum.
Chartered Professional Accountants (CPA) Canada and the International Federation of Accountants (IFAC) initiated research to understand the trends, risks and opportunities in the sustainable debt market, and how it could evolve in the future.
The report provides an understanding of the current sustainable debt landscape, including:
- the different types of sustainable debt instruments
- market trends
- the typical process followed to issue a sustainable debt instrument
- voluntary criteria and guidance currently available
- types of external verification
- considerations for a growing market
There is an opportunity for CPAs and other relevant stakeholders to engage in meaningful dialogue to enhance investor protection and credibility in the market.
Sustainable Debt Research Teaser