Background
The Securities and Exchange Regulator of Cambodia (SERC) announced the adoption of Guideline No. 027/26 SERC/GL, dated 13 March 2026, on the offering of sustainability-linked bonds. The notification formally introduces this guideline as part of the regulatory framework governing securities offerings in Cambodia.
Scope of Application
The guideline applies to the offering of sustainability-linked bonds in the Cambodian securities market. It is directed at market participants involved in the issuance and sale of these instruments, under the supervision of SERC.
Key Provisions or Decisions
The notification confirms that Guideline No. 027/26 SERC/GL on the offering of sustainability-linked bonds has been approved and brought into use. It establishes that sustainability-linked bond offerings are subject to this specific guideline, which sets out regulatory principles and requirements for such offerings. Detailed provisions are contained in the guideline itself, which is referenced by its official number and date.
Implications for Investors, Businesses, or Compliance
Issuers and intermediaries intending to offer sustainability-linked bonds in Cambodia must comply with Guideline No. 027/26 SERC/GL. Market participants should review the guideline to understand the regulatory conditions and procedural requirements applicable to the structuring and offering of these instruments in the Cambodian market.
Official Source
The information is based on an official notification published by the Securities and Exchange Regulator of Cambodia on its communication channels, announcing the adoption of Guideline No. 027/26 SERC/GL dated 13 March 2026, on the offering of sustainability-linked bonds.
