Today (19 October 2022) LMA and ELFA published the second edition of the Guide for Company Advisors to ESG Disclosure in Leveraged Finance Transactions, with the aim to further encourage the development of borrowers' and their advisors' knowledge and expertise regarding navigating the new sustainability regulations and disclosure frameworks.
Integration of ESG disclosure practices for companies and the drivers behind an investor's need for ESG data are helpfully broken-down in the updated guide, along with including two new chapters:
- ESG in the Private Debt Market, which provides a high-level overview of key themes and emerging issues relating to the adoption of ESG in the private debt market.
- a Guide to ESG Litigation, highlighting potential legal risks presented by the recent headlines and the increased volume of ESG-related transactions and disclosures.
You can access the updated guide here.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.