NO.PZ2022120703000079
问题如下：
Which of the following statements about green bonds is most accurate?
选项：
A.There is global consensus on the definition of green bonds
B.Green bonds often have some form of verification from third party organizations
C.Even after sustainability criteria are met, the credit risk of green bonds is assessed differently from traditional bonds
解释：
B is correct because “Often a green bond has some form of verification or assurance from a third party organisation. This organisation assures that the financing meets the criteria set out in the bond although the covenants related to this will vary by different bonds.”
A is incorrect because "there is still debate about what makes a bond ‘green’ as there is no global consensus on the types of capital projects that fit within the scope of green bonds. There are, however, several frameworks, which may start to standardise with the publication of the EU Green Taxonomy and with the EU Green Bond Standard potentially evolving in 2021." Therefore, this statement is not?most?accurate.
C is incorrect because "Green bonds... are sometimes considered a different class of credit. Once certain ESG or sustainability criteria are met, a green bond’s credit risk is often assessed in the same manner as a standard credit", not assessed differently from standard credits. Therefore, this statement is not?most?accurate.
选项B在讲义什么地方？
