NO.PZ2022120703000090
问题如下：
Which of the following statements regarding ESG-oriented bonds is most accurate?
选项：
A.ESG-oriented bonds benefit from universal standards
B.The World Bank plays a leading role in developing the ESG bond market
C.With regard to use of proceeds, ESG-oriented bonds are less transparent compared to conventional bonds
解释：
B is correct because "the World Bank is often playing a leading role in developing these markets and advising bond issuers, where ESG-oriented bonds are typically organised around a few sustainable themes."
A is incorrect because "despite the development of ESG in fixed income, the absence of a universally recognised standards certification system for sustainable bonds should be recognised. A number of standards have emerged, notably the EU’s proposal for an EU Green Bond Standard. However, the absence of a universal standard is particularly urgent given the emergence of bond issues geared towards underlying sustainable themes."
C is incorrect because "what distinguishes these from conventional bonds is their underlying use of proceeds and the greater transparency they provide towards their use of proceeds."
esg债券受益于通用市场？
