Clifford Chance

Evergreen bonds: an introduction to post-issuance green bond reporting in Europe

3 February 2021

The European Commission is due to take a decision on whether a legislative approach for the EU Green Bond Standard will be pursued, and in what form. Although the EU Green Bond Standard will be a voluntary standard, it promises to provide green bond issuers with clear and standardised requirements for periodic reporting on use of proceeds and environmental impacts. This article looks at current green bond reporting regime, as well as what green bond issuers can expect in relation to reporting under the EU Green Bond Standard.

Download PDF