Sustainability Data Guide 2026

S&P Global Ratings - S&P Global Ratings Post-Issuance Reviews

Data category

  • Environmental data
  • Governance data
  • Research data
  • Verification/Certification/External opinion

The data offers solutions for:

  • Environmental impact analysis and insight
  • Investment decisions and portfolio insight
  • Reporting: EU Regulations
  • Reporting: Impact
  • Reporting: Other Regulations
  • Reporting: SFDR
  • Transition plan assessments
  • Transition risk

Who are the data users?

  • Corporates
  • Financial institutions
  • Government
  • Investors

Brief description of the data offering

Alongside our Second Party Opinions and European Green Bond External Reviews, S&P Global Ratings is now a full-service provider of sustainable financing opinions across pre and post issuance.

What is a Post-Issuance Review? An independent, qualitative, point-in-time assessment of an issuer’s post-issuance sustainable finance reporting, where proceeds are allocated to environmental and/or social use-of-proceeds projects. 

Our Post-Issuance Review supports market transparency by helping investors assess how pre-issuance expectations compare to actual allocation and impact of proceeds. The product includes analysis of an issuer’s post-issuance allocation reporting, with optional analyses on the issuer’s post-issuance impact reporting, EU Taxonomy alignment and European Green Bonds.

Find out more in our Analytical Approach for Post-Issuance Reviews and related FAQ document. For our insights on post-issuance reporting trends, see ‘Sustainable Finance FAQ: Sustainable Bond Impact and Transparency in Post-Issuance Reporting'.

Where and how do you source your data?

  • The green/social/sustainability bond or loan framework and related documents provided by the company
  • Direct engagement between ratings analysts (both credit and sustainable finance) and company management
  • Publicly available information

What is the cost for your data offering?

Pricing depends on a number of factors e.g. complexity of framework, underlying projects and S&P Global Ratings overall relationship with the company. Please speak to a specialist to learn more.

Contacts

Arlinda Mezini

Director, Product Marketing, Sustainable Finance

arlinda.mezini [at] spglobal.com