This product is a joint initiative, developed by the United Nations Development Programme (UNDP) in Cambodia and the Securities and Exchange Regulator of Cambodia (SERC). It is an updated version of the Detailed Guidance for Issuing Green Bonds in Developing Countries, which was originally prepared by the Asian Development Bank and published in 2021.

The new guidance expands the scope to include social bonds and sustainability bonds in order to further strengthen the sustainable finance ecosystem, support the development of a high-integrity sustainable investment market, and contribute to the achievement of Cambodia's Sustainable Development Goals (CSDGs).