Autore: Lenzi, Diletta
Titolo: La finanza d'impatto e i green e social bonds. Fattispecie e disciplina tra norme speciali e principi generali
Periodico: Banca impresa società
Anno: 2021 - Volume: 40 - Fascicolo: 1 - Pagina iniziale: 115 - Pagina finale: 156

This paper analyses (corporate) social and green bonds, which are commonly defined as debt securities whose proceeds are used to finance projects or ventures aiming to achieve positive social or environmental outcomes. The paper examines market practices and international guidelines to identify the main characteristics of social and green bonds, given that there are neither a legal definition nor specific rules for social and green bonds. It then analyses how these financial instruments can be regulated within the Italian legal framework and which enforcement mechanisms apply in case of non-compliance with non-financial obligations.


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SICI: 1120-9453(2021)40:1<115:LFDEIG>2.0.ZU;2-G
Testo completo: https://www.rivisteweb.it/download/article/10.1435/98304
Testo completo alternativo: https://www.rivisteweb.it/doi/10.1435/98304

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