Standards Setter Publishes Rules For ESG-Linked Derivatives

By Lucia Osborne-Crowley (September 8, 2021, 11:33 AM BST) -- A global trade body for derivatives markets has published new guidelines setting out how financial products linked to sustainability should be classified and accounted for, as the market for environmentally friendly finance continues to grow.

The International Swaps and Derivatives Association said on Tuesday that it has released new guidance for the increasingly popular sustainability-linked derivatives products, as they are known. The financial vehicles have a traditional hedging product, such as interest rate swaps, at their heart, but they vary the borrowers' repayments or exposure based on their performance on environmental, social and governance goals, known as ESG.

The new rules set out...

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