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cpaesg · 2023年07月14日

linke为什么不可以

NO.PZ2022120701000077

问题如下:

A bond that connects an issuer’s raw material sourcing supply chain to ESG criteria is a:

选项:

A.transition bond.

B.sustainability bond.

C.sustainability-linked bond.

解释:

Sustainability bonds allow issuers to offer more broadly defined bonds that still create a positive social or environmental impact In 2016, Starbucks issued the first US corporate sustainability bond of USD500 mn (GPB359 mn) that directly links the company’s coffee sourcing supply chain to ESG criteria

记得记得记得记得句记得记得记得句

1 个答案

Tina_品职助教 · 2023年07月15日

嗨,努力学习的PZer你好:


Sustainability-Linked Bond: 可持续性联系债券的利息或本金偿还与发行人实现预定的可持续性目标是否有关。这意味着,如果发行人没有达到这些目标,债券的利息或本金偿还可能会增加。这与问题中描述的情况不符,因为题目中的债券是与原材料采购供应链(而不是特定的可持续性目标)相关联。

CH8思维导图

CH8墨迹版讲义P129

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虽然现在很辛苦,但努力过的感觉真的很好,加油!

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