NO.PZ2024021801000016
问题如下：
A company issues a bond to finance facility upgrades that would improve working conditions, but does not commit to specific improvements or outcomes. This bond is best classified as a:选项：
A.transition bond.
B.sustainability bond.
C.sustainability-linked bond.
解释：
A. Incorrect because transition bonds provide financing to ‘brown’ industries with high GHG emissions (such as mining, utilities and heavy industry). Transition bonds allow companies in these sectors to raise capital designated to the transition towards greener industries.
B. Correct because sustainability bonds allow issuers to offer more broadly defined bonds that still create a positive social or environmental impact.
C. Incorrect because sustainability-linked bonds (SLBs) provide financing to issuers who commit to specific improvements in sustainability outcomes.
没有明确的目标，为啥不是SLB？C选项呢？ 讲义中，S—B 是有定向性的 。 slb 是没有硬性指标要求的啊？
