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Disclosure: LMA and ELFA Update Guidance on Leveraged Finance Transaction ESG Disclosure Requirements
October 25, 2022On October 19, the Loan Market Association (LMA) and the European Leveraged Finance Association (ELFA) published the second edition of their Guide for Company Advisors to ESG Disclosure in Leveraged Finance Transactions. The Guide is intended to serve as a “practical tool for company advisers to use in support of their incorporation of the information contained in ESG Fact Sheets into company offering materials and ongoing financial reports,” and follows a January 2022 workshop where borrowers, banks, law firms, and other industry participants met to discuss challenges and give feedback on the previous iteration of the Guide.
