This installment of Pacifica’s “Society and Municipal Bonds” series will briefly discuss developments in municipal disclosure relating to Environmental, Social, and Corporate Governance (“ESG”) characteristics of an issuer or a specific bond-financed project. ESG disclosure includes both disclosure of the risks that these factors pose to the issuer or a project, and disclosure of the ESG benefits a “green” or “social impact” bond offers to investors.
May 24, 2021
