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{"id":15726,"date":"2023-01-09T10:47:33","date_gmt":"2023-01-09T09:47:33","guid":{"rendered":"https:\/\/www.imug-rating.de\/?p=15726"},"modified":"2023-03-07T07:53:01","modified_gmt":"2023-03-07T06:53:01","slug":"externe-pruefung-bericht-green-social-bond","status":"publish","type":"post","link":"https:\/\/www.imug-rating.de\/news-parent\/blog\/externe-pruefung-bericht-green-social-bond\/","title":{"rendered":"Wir \u00fcberpr\u00fcfen die Berichterstattung f\u00fcr gr\u00fcne und soziale Anleihen"},"content":{"rendered":"\n

Warum empfiehlt sich eine externe Pr\u00fcfung des Berichts?<\/h4>\n\n\n\n

Ihre Emission liegt bereits ein Jahr zur\u00fcck und Ihr Bericht ist f\u00fcr die Ver\u00f6ffentlichung bereit? Lassen Sie Ihre Berichterstattung zus\u00e4tzlich verifizieren \u2013 damit folgen Sie der besten Marktpraxis im Einklang mit der International Capital Market Association (ICMA).<\/p>\n\n\n\n

Die ICMA empfiehlt, nach der Emission die Verwendung der Emissionserl\u00f6se, die \u00f6kologischen oder sozialen Auswirkungen und die Ausrichtung der Berichterstattung an den Green Bond Principles (GBP) extern \u00fcberpr\u00fcfen zu lassen.<\/p>\n\n\n\n

Eine unabh\u00e4ngige Verifizierung des Berichts dient der Transparenz und fungiert als Qualit\u00e4tsmarke f\u00fcr Investoren \u2013 so wie eine Second Party Opinion<\/a> vor der Emission.<\/p>\n\n\n\n

<\/div>\n\n\n\n

Sorgen Sie f\u00fcr zus\u00e4tzliche Transparenz<\/h4>\n\n\n\n

Marktstudien zeigen, dass Investoren vor der besonderen Herausforderung stehen, die tats\u00e4chlichen Umwelt- oder Sozialauswirkungen von Anleihen zu beurteilen.* Sie m\u00fcssen sich auf die von Emittenten freiwillig offengelegten Informationen verlassen. Diese sind meist erst nach der Emission vorhanden, wenn sich die finanzierten Projekte in einer fortgeschrittenen Entwicklungsphase befinden. Die berichteten Angaben sind f\u00fcr Investoren nur dann n\u00fctzlich, wenn sie gleichzeitig die Kriterien der Relevanz<\/strong> und Zuverl\u00e4ssigkeit<\/strong> erf\u00fcllen.<\/p>\n\n\n\n

Hier setzt die externe \u00dcberpr\u00fcfung an: Die Glaubw\u00fcrdigkeit und Konsistenz<\/strong> der offengelegten Informationen im Bericht erh\u00f6hen sich erheblich, wenn Dritte die Angaben verifizieren.<\/p>\n\n\n\n

Wir sehen in Berichten einen besonderen Mehrwert, wenn sie den positiven Beitrag zum Klimaschutz oder zur sozialen Nachhaltigkeit konsistent und greifbar aufzeigen. Mit unserer \u00dcberpr\u00fcfung unterst\u00fctzen wir Sie dabei. Ihr Bericht pr\u00e4sentiert sich am Markt glaubw\u00fcrdiger, wenn er mit den ICMA-Richtlinien \u00fcbereinstimmt.<\/p>\n\n\n\n

<\/div>\n\n\n\n

Das sind die Anforderungen an Ihre Berichterstattung<\/h4>\n\n\n\n

Die Berichterstattung ist ein Kernelement der Green Bond Principles (GBP) von der ICMA.** Als Emittent sind Sie dazu verpflichtet, aktuelle Informationen \u00fcber die Verwendung der Erl\u00f6se an Investoren zu kommunizieren. In einem Bericht sollte beispielsweise Folgendes offengelegt werden:<\/p>\n\n\n\n