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.comply with ESG criteria，raw materials supplying，觉得是挂钩，不是具体项目，是一种表现吧？但不知为何是可持续bond？这两者好难区分哦？如何有效准确判断，求教，谢谢