Types of ESG finance

This Overview is a guide to the Banking & Finance content within the Types of ESG finance subtopic, with links to appropriate materials.

For information on environmental, social and governance in the corporate investment markets, see: Sustainable finance and ESG—overview.

Practice Note: Introductory guide to sustainable finance and ESG for finance lawyers provides introductory information on sustainable finance for transactional banking and finance lawyers. It explains what is meant by sustainable finance and environmental, social and governance (ESG), what the various types of sustainable finance are, and the key issues facing the market. It also covers the regulatory environment around sustainable finance in high-level terms.

Sustainable business collection

The ESG and sustainability collection aims to help practitioners advising businesses on sustainability, bringing together content from a number of Lexis+® Practice Areas (subject to subscription), including Banking & Finance, Financial Services and Environment.

Key types of sustainable/ESG finance

Type of sustainable finance product	What is it?	Guidance
Bonds
Green bonds	Green bonds enable capital-raising and investment for projects with environmental benefits. There are different types of green bonds—see Practice Note: Green bonds—Types

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Latest Banking & Finance News

Banking and Finance weekly highlights—4 September 2025

This week's edition of Banking and Finance weekly highlights includes: (1) the Sustainable finance and ESG monthly round-up; (2) DBT updates overseas entities register guidance on trust information access; and (3) the European Parliament publishes proposed amendments to shorten EU securities settlement cycle to T+1.

Catching up on simplified EU sustainability disclosure rules

Law360, Expert analysis: On 4 July 2025, the European Commission adopted a new delegated regulation aimed at streamlining the implementation of the EU Taxonomy Regulation. Rachel Lowe, special regulatory counsel, and Michael Singh, associate, at Proskauer Rose LLP, provide an overview of the delegated regulation. Lowe and Singh explain the background and objectives of the Taxonomy Regulation, highlight the key simplification measures introduced by the delegated regulation, and discuss the practical implications for both financial and nonfinancial companies. They also outline: the implementation timeline, the broader benefits of the reforms and some practical steps lawyers can take to help companies prepare for and comply with the new requirements.

BoE publishes discussion paper on potential gilt repo market reforms

The Bank of England (BoE) has published a discussion paper examining the effectiveness and impact of potential reforms to the UK gilt repo market, developed in consultation with the Financial Conduct Authority (FCA), HM Treasury (HMT) and the UK Debt Management Office (DMO). The paper focuses on two key proposals: greater central clearing of gilt repo transactions and minimum haircuts on non-centrally cleared trades. The discussion paper highlights the role of the gilt repo market in supporting financial stability, liquidity management and monetary policy transmission. It identifies vulnerabilities such as limited dealer intermediation capacity during stress, zero or near-zero haircuts, and the build-up of leveraged positions. Responses are sought by 28 November 2025.

Court concludes payment under on-demand bonds prohibited by EU sanctions and illegal under English law

Arbitration Analysis: The Commercial Court has found that on-demand bonds governed by English law were invalid in their places of performance (Italy and France) due to EU sanctions. Therefore, as a matter of English law, they were unenforceable. Alternatively, they would have been unenforceable as a matter of public policy. Siiri Duddington, Partner, Reema Shour, Professional Support Lawyer, and Eleni Achnioti, Associate at Hill Dickinson, explore the key implications of this decision.

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