Here are some key takeaways from the Impact Reporting in Sustainable Bond Issuers:
- 73% of the 472 largest sustainable bond issuers have an impact report, with 46% being "recent" and 27% being "old".
- There is an inconsistency in impact report availability across regions and issuer types.
- European issuers have the strongest impact reporting coverage, with 93% publishing an impact report post-bond issuance.
- The Americas' reporting is at 56%, largely due to US municipal issuers not regularly publishing impact reports.
- Asian issuers have the lowest reporting at 51%, largely due to less stringent reporting requirements.
- Sovereigns and financial institutions have the best impact reporting track record, driven by stricter internal data collection and reporting practices.
- Municipal issuers have the worst impact reporting at just under 40% due to challenging social bonds and longer reporting lags.
#ITMOs #SustainableBonds #ImpactReporting