English (United States) Resource Center

Sustainability-Linked Bond

Bonds with characteristics or features for coupon variation, financial returns, and/or structural characteristics that link to the achievement of sustainability-related key performance indicators (KPIs) of the bond issuer or its affiliates

Standards / Principles / Guidelines
ASEAN	International Capital Market Association (ICMA)
ASEAN Sustainability-Linked Bond Standards (2022) ENG	Sustainability - Linked Bond Principles (2024) – latest ENG Sustainability - Linked Bond Principles (2020) ENG THAI (unofficial)
	Sustainability - Linked Bond Principles Related Questions (2021) ENG
	Illustrative examples for the selection of Key Performance Indicators (KPIs) for Sustainability - Linked Bond issuers, underwriters and investors ENG

Thai Laws & Regulations

Disclosure Requirements

Note: Only the original Thai text is available

Notification of the Capital Market Supervisory Board No. TorJor. 15/2565 Re: Application for and Approval of the Offering for Sale of Newly Issued Debt Securities to the Public in General (Codified)

Appendix 2 Additional Requirements for Approval and Additional Conditions after Approval for Approval of the Offering for Sale of Newly Issued Debt Securities to the Public in General

Notification of the Capital Market Supervisory Board No. TorJor. 16/2565 Re: Application for and Approval of the Offering for Sale of Newly Issued Debt Securities on a Private Placement Basis and the Offering of Convertible Debentures to Qualified Investors (Codified)

Appendix 2 Additional Requirements for Approval and Additional Conditions after Approval for Approval of the Offering for Sale of Newly Issued Debt Securities on a Private Placement Basis and the Offering of Convertible Debentures to Qualified Investors

Guideline

SLB Examples
Tesco	Sustainability-linked-Bond Framework Sustainability-linked Bond Second Party Opinion
Chanel	Sustainability-linked-Bond Framework Sustainability-linked Bond Second Party Opinion Prospectus

Note: The unofficial translation is for reference purposes only. For compliance purposes, readers shall refer to the latest version of the original documents.