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While issuers continue to commit to sustainability/ESG objectives, for the first time since sustainability-linked bonds (SLBs) emerged, certain SLB issuers missed their sustainability targets in 2022 and early 2023. Further, market participants have recently expressed concerns about other SLB issuers in danger of not hitting their SPTs and, in general, about the credibility of SLBs in light of issuer ambitions and incentives to achieve sustainability targets. Issuers should consider the ambitiousness of their sustainability targets, any challenges in achieving the targets on schedule, and how they will prove their progress. In this resource, Latham & Watkins provides 10 takeaways relating to these developments for potential SLB issuers and their underwriters.

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Region: Global
The information in any resource collected in this virtual library should not be construed as legal advice or legal opinion on specific facts and should not be considered representative of the views of its authors, its sponsors, and/or ACC. These resources are not intended as a definitive statement on the subject addressed. Rather, they are intended to serve as a tool providing practical advice and references for the busy in-house practitioner and other readers.
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