Question
SEBI introduced operational guidelines on green bonds
asking issuers to make additional disclosure, pertaining to environmental sustainability objectives of such debt securities in the offer document.This will be effective from ______.Solution
 SEBI introduced operational guidelines on green bonds asking issuers to make additional disclosure, pertaining to environmental sustainability objectives of such debt securities in the offer document.  In addition, issuers of green bonds will have to disclose brief details of decision-making process followed for determining the eligibility of projectsThe issuer has to provide certain additional disclosures along with its annual report and financial results. Also, the issuer will have to appoint a third party reviewer for a green debt security for the post-issue management of the use of proceeds from the green debt security, and verification of the internal tracking and impact reporting.  The guidelines will become effective from April 1,2023.
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