Sökning: "Sustainability-linked bond"

Hittade 4 uppsatser innehållade orden Sustainability-linked bond.

  1. 1. At the Sustainable Finance Frontier - Sustainability-Linked Bonds: Targets, Sustainability Profiles and Yield Spreads

    Magister-uppsats, Lunds universitet/Företagsekonomiska institutionen

    Författare :Mikko Ala-Porkkunen; Rasmus Roth; [2023]
    Nyckelord :Sustainability-Linked Bonds; Yield Spreads; Sustainability Performance Target; Corporate Social Responsibility; Efficient Market Hypothesis; Business and Economics;

    Sammanfattning : Purpose: To investigate whether the ambitiousness of sustainability performance target and/or issuer sustainability profile have an influence on Sustainability-Linked Bond (SLB) yield spreads. Methodology: The utilized econometric approach is OLS regressions on a cross-sectional data. LÄS MER

  2. 2. Sustainability-Linked Bonds - A Case Study of H&M

    D-uppsats, Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Författare :Waldemar Andersson; Larysa Karsayeva; [2023]
    Nyckelord :Sustainability-linked bond; fast fashion; green financing; transition;

    Sammanfattning : The thesis investigates the sustainability-linked bond issuance by fast fashion company H&M in the midst of the Covid-19 pandemic. The study contributes to existing literature by providing observations of real-world practitioners on the cost-benefit considerations of SLB issuance, in particular, challenging the notion of a "free lunch", conversely concluding that the greatest concern is attributed to potential reputational damage in the event of missed targets. LÄS MER

  3. 3. Corporate Sustainability-Linked Bonds and the Climate Transition Investigating the Link Between Science-Based Targets and Greenhouse Gas-Related Sustainability-Linked Bonds

    Kandidat-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

    Författare :Hampus Bergqvist; Hannes Sennevall von Kramer; [2022-06-30]
    Nyckelord :Sustainability-linked bonds SLBs ; Sustainability-linked bond principles SLBPs ; Sustainability performance targets SPTs ; Key performance indicators KPIs ; Second-party opinion SPO ; Greenhouse gas GHG ; Science Based Targets initiative SBTi ; Science-based target; Climate transition; Paris Agreement; Greenwashing;

    Sammanfattning : We examine sustainability-linked bonds (SLBs), a novel phenomenon in the sustainable debt market that has grown substantially during the last years. SLBs are a new type of bond format, distinguished from other sustainable labelled bonds, providing the potential to contribute to the climate transition as proceeds can be used for general corporate purposes while key performance indicators and sustainability performance targets (SPTs) are incorporated into the bond. LÄS MER

  4. 4. Green Is The New Black - A qualitative study on the motives and future of the Nordic green bond market from an underwriter perspective

    Uppsats för yrkesexamina på avancerad nivå, Umeå universitet/Företagsekonomi

    Författare :Emil Andersson-Junkka; Felix Malmström; [2021]
    Nyckelord :Sustainable Finance; Nordic Green Bond Market; Green Bonds; Sustainability-Linked Bonds; EU Taxonomy; Greenwashing;

    Sammanfattning : This research analyzes the motives and future of the Nordic green bond market from an underwriter perspective. Threefold motives for being active in the Nordic green bond market are found. There are monetary gains, corporate social responsibility, and an opportunity to receive and maintain legitimacy. LÄS MER