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The Scale of the Net Zero Challenge

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The Science of Climate Change

Climate change is no longer a distant threat or just a possibility, it is now a reality for all of us. In this pathway, Kevin Trenberth, a renowned climatologist, delves into the science behind climate change. He first introduces the climate system, its main components and forces.

Tackling the Plastic Crisis

Plastic pollution is by far the biggest threat to our oceans and this remains an incredibly tough problem to solve. Plastic credits could potentially serve as one of the much needed solutions for this crisis.

More pathways

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Expert led content

+1,000 expert presented, on-demand video modules

Learning analytics

Keep track of learning progress with our comprehensive data

Interactive learning

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Gain CPD / CPE credits and professional certification

Managed learning

Build, scale and manage your organisation’s learning

Integrations

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Featured Content

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The Scale of the Net Zero Challenge

The price of meeting net zero is estimated to be between $100-150 trillion over the next 30 years. Regardless of this cost, we need to reach net zero before climate change does irreversible damage to the environment and the economy.

ESG, Sustainability and Impact Jargon Buster

ESG, sustainability, impact… they all just mean green, right? Not quite. Despite being used often interchangeably, there are distinct differences between these terms.

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The Importance of Reporting

The Importance of Reporting

Meggie Eloy

5 years: Technical analysis

In this video, Meggie dives into the critical role of reporting in labelled bonds and why transparency is key to maintaining trust in sustainable finance. She explains the two main types of reporting pre-issuance external reviews and post-issuance allocation and impact reporting, highlighting how they prevent greenwashing and ensure accountability.

In this video, Meggie dives into the critical role of reporting in labelled bonds and why transparency is key to maintaining trust in sustainable finance. She explains the two main types of reporting pre-issuance external reviews and post-issuance allocation and impact reporting, highlighting how they prevent greenwashing and ensure accountability.

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The Importance of Reporting

3 mins 58 secs

Key learning objectives:

  • Understand the role of reporting in labelled bonds

  • Recognise the two main types of reporting: external review and post-issuance reports

  • Identify key components of best-practice reporting

  • Outline the importance of transparency in building trust and preventing greenwashing

Overview:

Reporting is essential for labelled bonds to ensure transparency, accountability, and credibility in sustainable finance. It prevents greenwashing, gives investors confidence, and aligns with best practices. Reporting includes external reviews before issuance and ongoing allocation and impact reporting. Climate Bonds Initiative’s certification scheme provides guidance on what should be included. Clear, transparent, and publicly available reporting helps maintain market trust and supports the growth of the sustainable bond market.

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Summary
Why is reporting important for labelled bonds?

Reporting ensures that funds raised through labelled bonds are properly allocated and deliver their intended social or environmental benefits. Without clear and transparent reporting, investors cannot verify whether their capital is truly contributing to sustainable projects.

Strong reporting mitigates greenwashing risks, ensuring that sustainability claims are backed by data. Guidelines vary based on regulatory requirements, taxonomies, and market expectations, but the key goal remains the same: credibility and accountability.

What are the two main types of reporting?

There are two critical stages of reporting in labelled bonds:

  1. Pre-issuance external review: A third-party reviewer assesses whether the bond meets green/social criteria, aligns with taxonomies, and delivers genuine sustainability benefits.
  2. Post-issuance reporting: Issuers must demonstrate that funds are being used as promised. This includes:
    1. Allocation reporting: How funds are distributed across projects
    2. Impact reporting: The environmental or social benefits achieved

Both types ensure market integrity, giving investors confidence in sustainable finance products.

What should be included in labelled bond reports?
Best-practice reporting includes:

  1. Allocation of funds: Stating percentage allocated until full deployment
  2. Impact reporting: Providing quantitative and qualitative metrics on project benefits (e.g. GHG reduction, renewable energy installed, affordable housing provided)
  3. Geographical distribution: Noting location-specific performance factors (e.g. building energy efficiency varies by region)
  4. Climate/social objectives: Demonstrating alignment with sustainability goals
  5. Transparency: Reports should be publicly available via company websites, annual reports, or sustainability disclosures

Why is transparent reporting crucial for the sustainable bond market?

Without robust reporting, the labelled bond market risks losing credibility, undermining investor confidence and slowing sustainable investment flows. Transparent, standardised reporting ensures that capital is effectively deployed towards climate and social objectives, driving real impact.

By maintaining clear, data-driven disclosures, issuers can build long-term trust, attract more investors, and strengthen the role of labelled bonds in sustainable finance.

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Meggie Eloy

Meggie Eloy

Meggie Eloy is a Senior Technical Analyst in CBI's Capacity Building and Technical Assistance team, providing technical assistance to prospective debt issuers through portfolio reviews, entity readiness assessments, GSS+ training, and capacity building. She also supports clients in creating credible transition plans by reviewing existing plans to ensure they follow best practice guidelines. Prior to her role, she worked in CBI's Certification team, reviewing and processing green bond applications to determine certification. She has assisted in delivering over 300 billion US Dollars of Use of Proceeds debt instruments, focusing on limiting global warming to at or below a 1.5°C future. Meggie has worked across sectors such as Renewable Energy, Low Carbon Buildings, Low Carbon Transport, and the transition of hard-to-abate sectors like Steel, Cement, Hydrogen, and Basic Chemicals. She holds an MSc in Corporate Environmental Management from the University of Surrey, a BSc in Geography from the University of Leicester, and a CFA Level 4 qualification in Climate and Investing.

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