| 000 -LEADER |
|---|
| fixed length control field |
a |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20231009155419.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
231009b xxu||||| |||| 00| 0 eng d |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
AIKTC-KRRC |
| Transcribing agency |
AIKTC-KRRC |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| 9 (RLIN) |
21778 |
| Author |
Ramakrishnan, Pradeep |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
SEBI and the reform on sustainable finance (Part 3 of 3) |
| 250 ## - EDITION STATEMENT |
|---|
| Volume, Issue number |
Vol.58(6), Jun |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
Kolkata |
| Name of publisher, distributor, etc. |
CMA Kaushik Banerjee |
| Year |
2023 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Pagination |
36-38p. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
Disclosure requirements for green bonds were updated by SEBI to facilitate transparency and thereby enable investors to make informed investment decisions. For example, Introduction of appointment of a third party is made applicable on complyor- explain basis, which is expected to give credibility that international investors look for while investing in green bonds. Similarly, continuous disclosure of utilization of proceeds is expected to help in tracking and ensuring that the proceeds are being utilised towards the purpose they were raised for. Further, granular disclosure requirements are aimed at enabling issuers to inculcate good practices.To address the concerns related to greenwashing, apart from the granular disclosure requirements including impact reporting, disclosure of certain elements of BRSR and verification by a third party etc., SEBI has also prescribed certain dos and don’ts that issuers of green debt securities must follow to avoid instances of occurrence of greenwashing like to not use misleading labels, hide trade-offs or cherry pick data and make untrue claims etc. Further it is issuer’s responsibility to adhere to the regulatory framework for the green debt securities. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| 9 (RLIN) |
4690 |
| Topical term or geographic name entry element |
Construction Engineering and Management (CEM) |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| 9 (RLIN) |
21779 |
| Co-Author |
Chaudhary, Nikhil |
| 773 0# - HOST ITEM ENTRY |
|---|
| International Standard Serial Number |
0972-3528 |
| Title |
Management and accountant journal |
| Place, publisher, and date of publication |
Kolkata Institute of cost Accountants of India |
| 856 ## - ELECTRONIC LOCATION AND ACCESS |
|---|
| URL |
https://www.icmai-rnj.in/index.php/maj/article/view/173030 |
| Link text |
Click here |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
|
| Koha item type |
Articles Abstract Database |
