Within financial markets, instruments provide a variety of different mechanisms for capital market actors to contribute to sustainable solutions and This publication summarizes each standard so managers and analysts can quickly obtain a broad overview of the key issues. Detailed discussion of certain topics Detailed discussion of certain topics has been excluded to maintain the overall objective of providing a useful tool to managers and financial analysts. In markets is not conclusive.5. The availability of a vast array of securities from the same issuer and other financial instruments can facilitate risk