India Outlines Plans for ESG Debt Securities

The Securities and Exchange Board of India (SEBI) has included social bonds, sustainable bonds and sustainability-linked bonds (SLBs) in a proposed expansion its sustainable finance framework, focused on green debt securities. SEBI said in a consultation paper – which is open for comments until 6 September – that the expansion will provide issuers increased flexibility to raise funds for projects aligned with their ESG objectives, and assist in closing the funding gap for the sustainable development goals. The regulator proposes that the new category would be known as ‘ESG Debt Securities’ – comprising green bonds, social bonds, sustainable bonds and SLBs. This would build on the existing regulatory framework which just covers only projects related to environmental sustainability such as renewable energy and water management. The consultation paper also proposes that issuers of ESG debt securities and sustainable securitised debt instruments be required to appoint an independent external reviewer or certifier, to improve transparency and credibility. The reviews could take various forms including second-party opinions, verification, certification, or scoring or rating.

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