Issuers / Bond Info

Green bonds are boardly defined as debt securities where the proceeds are used exclusively for new or existing projects with climate and environmental benefits based on specified issuance principles or guidelines.
Social bonds are bonds where the proceeds will be exclusively applied to finance or raise funds for new and existing projects with positive social outcomes.
Sustainability bonds are bonds where the proceeds will be exclusively applied to finance or re-finance a combination of both Green and Social Projects.
Sustainability-linked Bond are any types of bond instrument for which the financial and/or structural characteristics, such as a bond coupon, can vary depending on whether the issuer achieves the predefined sustainability/environmental, social and governance objectives.
Green bond

Green Bond Principles (GBP) (2021)
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ASEAN Green Bond Standards (2018)
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Climate Bonds Standard Version 3.0 (2019)
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Detailed Guidance for Issuing Green Bonds (คู่มือการออกและเสนอขายตราสารหนี้เพื่ออนุรักษ์สิ่งแวดล้อม)
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Social Bond

Social Bond Principles (SBP) (2021)
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ASEAN Social Bond Standards (2018)
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Sustainability Bond

Sustainability Bond Guidelines (SBG) (2021)
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ASEAN Sustainability Bond Standards (2018)
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Sustainability-Linked Bond

Sustainability-Linked Bond Principles (SLBP) (2020)
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ICMA External Reviews

Guidelines for Green, Social, Sustainability and Sustainability-Linked Bonds External Reviews (2021)
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Source:
• International Capital Market Association (ICMA)
• ASEAN Capital Markets Forum (ACMF)
• Securities and Exchange Commission, Thailand
Standards remark:
1. ASEAN-GBS = ASEAN Green Bond Standards
2. ASEAN-SBS = ASEAN Social Bond Standards
3. ASEAN-SBS = ASEAN Sustainability Bond Standards
4. ASEAN-ESG = ASEAN Green and Social and Sustainability Bond Standards
5. ICMA-GBP = ICMA's Green Bond Principles
6. ICMA-SBP = ICMA's Social Bond Principles
7. ICMA-SLBP = ICMA's Sustainability-Linked Bond Principles
8. ICMA-ESG = ICMA's Green and Social Bond Principles and Sustainability Bond Guidelines
9. LMA-GLP = LMA's Green Loan Principles
10. CBS = Climate Bonds Standards