NO.PZ2024010508000003
问题如下：
A bond that an issuer uses the proceeds from the sale of the bond to improve raw material sourcing to comply with ESG criteria is a:
选项：
A.transition bond.
B.sustainability bond.
C.sustainability-linked bond.
解释：
B is correct. 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 US$500 million, which directly links the company’s coffee sourcing supply chain to ESG criteria.可持续性债券不是要有对环境和社会的好处吗？感觉题目中没有体现，谢谢
