The Securities and Exchange Board of India (Sebi) has stated that issuers of transition bonds will have to make additional disclosures to ensure that funds raised are for legitimate purposes. To differentiate from other types of green debt security, the debt instruments must include GB-T in the type of instrument field in the term sheet and issuers must disclose interim targets and indications of how much they plan to reduce their emissions. Sebi added that the implementation of the transition plan should be overseen by an appropriate committee.