THEMATIC BONDS IN COVID ERA

Abstract

The United Nations, with respect to the Sustainable Development Goals, has sought ways of financing and adequate infrastructure for its initiatives and projects, with green, social and sustainable bonds being an immediate response for the debt market to create mechanisms that allow humanity to take these important changes (social and environmental) seriously, even creating voluntary guidance through principles that regulate their eligibility. Regarding the COVID-19 pandemic, there has been an economic crisis at a global level, and it has been possible to observe how other countries have responded with this type of product in the market. For this reason, the current Ecuadorian panorama and the benefits for issuers were reviewed and possible proposals for reform of secondary regulations were formulated to clarify the use of this figure in Ecuador and give it an immediate application, as it is a clear financing alternative.