The SDG Impact Standards for Bond Issuers are for all bond issuers regardless of size, geography or sector, who want to contribute positively to sustainable development and the SDGs. This includes:

• Companies
• Financial Institutions
• Special Purpose Entities backed by activities assets or projects such as securitizations and infrastructure
• Issuers raising capital for their own use as well as those raising capital for third party obligors, through both bond and loan programs

The SDG Impact Standards for Bond Issuers set out an internal decision-making framework to help this group develop and implement an impact strategy to contribute positively to sustainable development in line with the SDGs. It enables bond issuers to link their impact strategy to the SDG Bond Program and their organization-wide strategy. Within the scope of the defined impact strategy, this set of Standards help Bond Issuers direct attention and resources to where they can optimize their SDG contribution by focusing on all material positive and negative impacts on people and planet. Embedding the SDG Impact Standards into management decision-making will strengthen impact performance and facilitate higher quality and more consistent disclosures.