Studies and Research

Title

Authors

Abstract

Second Party Opinion: Hera Green Financing Framework


Enrico Maria de Angelis

S&P Global Ratings assesses Hera's Green Financing Framework as Medium green, indicating activities that represent significant steps towards a low-carbon climate resilient future but will require further improvements to be long-term low-carbon climate resilient solutions. Hera was formed from the merger of 11 multi-utilities in 2002 and is headquartered in Bologna, Italy.

European Green Bond Pre-Issuance Review: Hera European Green Bond Factsheet


Enrico Maria de Angelis

S&P Global Ratings assesses Hera's European Green Bond Factsheet as Medium green, indicating activities that represent significant steps towards a low-carbon climate resilient future but will require further improvements to be long-term low-carbon climate resilient solutions. Hera was formed from the merger of 11 multi-utilities in 2002 and is headquartered in Bologna, Italy.

Iberdrola European Green Bond Factsheet


Maria Ortiz de Mendivil

We assess Iberdrola's European green bond factsheet as Dark green. Iberdrola S.A. is a fully integrated power utility operating networks in Spain, the U.S., the U.K., and Brazil, which together contributed 43% of EBITDA in 2023. The company has a total installed capacity of 62,883 megawatts (MW), of which 42,187 MW is renewable generation.

European Green Bond Pre-Issuance Review: REN S.A. European Green Bond Factsheet


Rita Ferreira

S&P Global Ratings assesses REN S.A.’s European Green Bond Factsheet as Dark green, representing activities that correspond to the long-term vision of a low-carbon climate resilient future. REN S.A. is a Portuguese company whose core business is the transmission of electricity and gas.

Second Party Opinion: Terna's Green Bond Framework


Luis Solís

S&P Global Ratings assesses Terna's Green Bond Framework as Dark green, indicating activities corresponding to the long-term vision of a low-carbon climate resilient future. Terna is Europe's largest independent energy transmission grid operator, and is based in Rome, Italy. The company owns the national transmission grid, with more than 75,000 kilometers of high-voltage lines throughout Italy.

SPO And EuGB Pre-Issuance Review: Terna's European Green Bond Factsheet


Luis Solís

S&P Global Ratings assesses Terna's European Green Bond Factsheet as Dark green, representing activities that correspond to the long-term vision of a low-carbon climate resilient future. Terna is Europe's largest independent energy transmission grid operator, and is based in Rome, Italy. The company owns the National Transmission Grid, with more than 75,000 kilometers of high-voltage lines throughout Italy.

A2A Group Sustainable Finance Framework


Maxime Chul, Sofia Singh Digpaul

S&P Global Ratings assesses A2A Group's sustainable finance framework as aligned with Green Bond Principles, ICMA, 2021 (with June 2022 Appendix 1), Green Loan Principles, LMA/LSTA/APLMA, 2023, Sustainability-Linked Bond Principles, ICMA, 2023, Sustainability-Linked Loan Principles, LMA/LSTA/APLMA, 2023, Guidelines for Blue Finance, IFC, 2025 principles. A2A Group is an Italian multi-utility company.

Second Party Opinion: Iccrea’s Sustainable Bond Framework


Catherine Baddeley

S&P Global Ratings assesses Iccrea’s Sustainable Bond Framework as aligned with Social Bond Principles, ICMA, 2023; Green Bond Principles, ICMA, 2021 (with June 2022 Appendix 1); Sustainability Bond Guidelines ICMA, 2021.

Second Party Opinion
CAP Group Sustainability-Linked Financing Framework



Rafael Heim

We assess CAP Group’s Sustainability-Linked Financing Framework as aligned with: Sustainability-Linked Bond Principles, ICMA, 2023 and Sustainability-Linked Loan Principles, LMA/LSTA/APLMA, 2023. CAP Group is an Italian water utility group, owned by local authorities and headquartered in Milan, providing integrated water management services—including water supply, wastewater treatment, and network management—primarily across the Metropolitan City of Milan and surrounding provinces

Nature in the Boardroom

Romie Goedicke den Hertog, Vincent Wing Shun Tang,  Anne-Claire van den Wall Bake-Dijkstra, Florence Arke

The report highlights the triple planetary crisis and the need for financial institutions to integrate nature into governance frameworks. It proposes actions for Boards, considering regulatory trends, financial risks, and social and climate expectations.

Turning point: feeding the world sustainably

Dr. Pradeep Philip, Dr. Daniel Terrill, Joshua Appleton-Miles, Randy Jagt, Vanessa Matthijssen, James Cascone

Feeding the world sustainably means that by 2070 the world needs to feed close to 10 billion people by producing 40% more calories while limiting the environmental impacts. More food sustainably produced reduces undernourished people by 300 million

CxO Sustainability Report 2024 - Signs of a shift in business climate action

Jennifer Steinmann

90% of global managers see no conflict between business success and climate action. Deloitte's 2024 report shows growing green investments, highlighting benefits in cost savings, customer satisfaction, revenue, innovation, and supply chain resilience.

Dalla visione alla realizzazione: la partnership strategica tra Deloitte Climate & Sustainability e Lombardini22 (From Vision to Reality: The Strategic Partnership Between Deloitte Climate & Sustainability and Lombardini22)

Lombardini 22, DCS

Presented in Milan in November 2024, the document marks the partnership between Deloitte Climate & Sustainability and Lombardini22 to drive sustainable Real Estate innovation. Focus on green transition, EU regulations, and community investment for an inclusive future.

The ongoing evolution of Sustainable Business:2023 Trends Report

The SustainAbility Institute by ERM Authors: Andrew Angle, Justin Nelson, Dia Rizakos

A report exploring the sustainability trends shaping the business agenda in 2023 and beyond

Connecting ESG, Capital Markets and CFOs

ERM Authors: Faisal Khan, James Stacey, Sam Sloman, Daniel Holod
The SustainAbility Institute by ERM Authors: Aiste Brackley, Andrew Angle

The report explores the evolving relationship between ESG, capital markets, and corporate finance. It argues that CFOs and corporate finance teams will play a critical role in integrating ESG risks and opportunities into corporate strategy and operations.

Over Two Years with the EU Taxonomy: An ERM Expert Briefing on its Impact on the Global Reporting Landscape

ERM Authors: Johann Weicht, Katja Görtz, Marina d’Engelbronner, Onur Durmus

The report addresses the challenges companies face in complying with the requirements of the new EU Taxonomy Regulation.

The divergence of ESG ratings for Italian listed companies: what are the differences between the various agencies?

Giancarlo Giudici - Department of Management Engineering of Politecnico di Milano
Eleonora Gioia – Politecnico di Milano
Banor SIM research team

The research reveals the need to understand what is really measured by the ESG rating agencies and the importance of standardisation and transparency in sustainability scoring.

 

Borsa Italiana S.p.A. is not responsible for the contents developed by third parties and in particular by the Sustainable Network members contained in this web page.


The Exchange accepts no responsability for the content of the website you are now accessing or for any reliance placed by you or any person on the information contained on it.

By allowing this link the Exchange does not intend in any country, directly or indirectly, to solicit business or offer any securities to any person.


You will be redirected in five seconds.