The effect of green bond issuance on ESG scores

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2024-07-09

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en

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In this study, corporate green bonds, whose proceeds are intended to finance green projects, are analysed. The green bond market has grown exponentially over the last years, leading to calls for public regulation. To test whether public regulation is necessary, the evolution of the Environmental component of ESG scores of industrial firms after a green bond issue was analysed. Using a matched sample of 42 green bond issuers and 42 control firms with similar characteristics, no evidence could be found that supports the signalling argument as the rationale behind a green bond issue. Furthermore, results show that verification status of a bond did not matter, as no significant relationship was found between verified green bond issuance and Environment scores. Overall, this could indicate that greenwashing is an issue in the current green bond market, as greenwashing firms do not aim to improve environmentally after a green bond issue. As a result, public regulation might be a necessary step to legitimize the green bond market. Keywords: Sustainable Finance; Green Bonds; European Green Bond Standard; Greenwashing

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Faculteit der Managementwetenschappen