麻烦老师标出处

问题如下：

Which of the following statements about green bonds and sustainability-linked bonds (SLBs) is most accurate?

选项：

A.A global consensus exists on the types of capital projects that fit in the scope of green bonds

B.SLBs allow issuers more flexibility in achieving sustainability targets compared to green bonds

C.Issuers of SLBs agree to pay a lower coupon to investors if they fail to achieve a sustainability-linked target

解释：

A. Incorrect because debate continues as to what makes a bond “green” because no global consensus exists on the types of capital projects that fit in the scope of green bonds.

B. Correct because relative to green bonds, SLBs allow issuers more flexibility in achieving sustainability targets.

C. Incorrect because the issuer of sustainability-linked bonds agrees to pay a higher coupon to investors if it fails to achieve a sustainability-linked target.