定義 / Definition

發行永續發展目標（SDG）債券的實體。發行者可能是主權國家（包括州、省、市與鎮等各級地方政府），超國家組織和政府實體，以及公司、金融機構和由活動、資產或專案（例如證券化、基礎設施交易）支持的特殊目的實體。
The entity issuing the SDG bonds. Issuers may be sovereigns (and sub-sovereigns such as states, provinces, cities, towns, and municipalities), supra-nationals and government entities, as well as companies, financial institutions and special purpose entities backed by activities, assets or projects (e.g. securitizations, infrastructure transactions).

出處 / Source
United Nations Development Programme. (2021). SDG Impact Standards Glossary. https://sdgimpact.undp.org/assets/SDG-Impact-Standards-Glossary.pdf