定義 / Definition

由公司所發行的債券，該公司自身採行策略以為永續發展目標做出貢獻，並承諾對資金的使用和企業層級永續發展目標影響力提出說明並擔負責任。一般用途永續發展目標債券也可由政府發行且無擔保。
Bonds issued by companies that have adopted a corporate-level strategy to contribute to the SDGs and that are committed to providing accountability for the general use of funds and corporate-level SDG impacts. General-purpose SDG Bonds can also be issued by governments and are unsecured.

出處 / Source
SDG Bonds | Leveraging Capital Markets for the SDGs | UN Global Compact. (2019). UN Global Compact. https://www.unglobalcompact.org/library/5713