White Paper 3 - The role of ESG disclosure in sustainable bond investment decisions

This white paper series examines whether data and reporting infrastructure intended to support ESG disclosure requirements lowers the barriers and burdens of data availability and quality required to meet sustainable bond impact reporting obligations, comply with reporting principles, and encourage sustainable bond issuance.

This final white paper in the series focuses on the influence and intersection of ESG disclosure and performance and investor appetite for sustainable bonds. Whilst ESG disclosure and performance has not proven vital to issuance of sustainable bonds, this paper examines how ESG disclosure and performance factor into sustainable bond investors' decision-making processes. There is assessment of the varying priorities and mandates of investors and whether emerging market context and ESG considerations affect sustainable bond investment decisions.

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