Green, Social and Sustainability Bonds - A High-Level Mapping to the Sustainable Development Goals June 2023Green, Social and Sustainability Bonds: A High-Level Mapping to the Sustainable Development Goals

This High-Level Mapping to the Sustainable Development Goals aims to provide a broad frame of reference by which issuers, investors and bond market participants can evaluate the financing objectives of a given Green, Social or Sustainability Bond Programme against the Sustainable Development Goals (SDGs).

The 2023 edition builds on the earlier editions and complements the example indicators and guidance that, where possible, issuers can reference their methodology for alignment with the SDGs. Where applicable, issuers can incorporate this in their external review process. The text encourages reporting on SDG-related indicators and any potential contradictory negative. In addition to Annex 1 that identifies some SDGs as particularly relevant for issuers who wish to map their pandemics and COVID-19 related social or sustainability bonds to SDGs, Appendix 2 is related to SDG-linked externalities and Appendix 3, to Gender Lens Investing: An Approach to Advance ‘SDG 5 Gender Equality’.

This High-Level Mapping is also available in Excel format.

Translations of the mapping are available below.


GISD - Call to Action for COVID-19 Bond Issuance (September 2020)

In a joint call to action, leaders of prominent businesses and financial institutions encourage companies and governments to issue innovative social bonds to address the COVID-19 pandemic. Funds raised through these bonds would be used for the immediate response to COVID-19 and to support a sustainable recovery. The Global Investors for Sustainable Development Alliance (GISD) statement defines the direct and indirect challenges presented by the pandemic and outlines the expectations for a COVID-19 bond issuance,  in alignment with the Sustainable Development Goals (SDGs). The GISD is an alliance of 30 business leaders convened by the United Nations Secretary-General to provide decisive leadership in mobilizing resources for sustainable development.

Translations of the Mapping to the Sustainable Development Goals

Please note that the following translations are related to the 2018 edition. They will be updated with the 2023 changes progressively, therefore the edition that each translation currently refers to is indicated below.

2018 edition

Dutch (Netherlands)
2018 edition

2018 edition

2018 edition

2018 edition
Chinese | 中文
2018 edition

2018 edition


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