求解为什么选b？涉及第几章第几节讲义第几页？

嗨，从没放弃的小努力你好：

教材指出 “Unlike a green bond, which requires the proceeds to specifically finance environmental - related projects, SLB proceeds are not ‘ring fenced’ for a specific purpose but, rather, are issued as general obligation bonds with contractual links to the achievement of sustainability targets by the issuer. Usually, the issuer agrees to pay a higher coupon to investors if it fails to achieve a sustainability - linked target. Relative to green bonds, SLBs allow issuers more flexibility in achieving sustainability targets.”

• 绿色债券要求资金专门用于环境相关项目，而可持续发展挂钩债券（SLBs）的资金用途没有特定限制，只是与发行人实现可持续发展目标有合同关联，并且发行人如果未达到目标需向投资者支付更高的票面利率。相比之下，SLBs 在实现可持续发展目标方面给予发行人更多的灵活性，所以选项 B 正确。

这个知识点位于第七章ESG Integration in Fixed Income讲到其他种类的ESG债券。经典题讲义中补充此处的教材原文，详见下方截图（合集版经典题讲义P195)：

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就算太阳没有迎着我们而来，我们正在朝着它而去，加油！