Câu 45: SCR: Sustainability and Climate Risk

A diversified industrial company embarks on a climate transition strategy to invest in a more fuel-efficient airline fleet. To finance the investment, the CSO analyzes sustainable finance instruments and recommends instruments most suitable to issue. Which of the following financial instruments should the CSO recommend and why?

1. A. A sustainability-linked bond for the purpose of financing a company-wide transition strategy.
2. B. A social bond as it offers more flexibility because there is no external review requirement.
3. C. A green bond because the use of proceeds can be clearly identified and tied to a particular project. — đáp án hiện tại
4. D. A sustainable bond so the company will benefit from favorable pricing from the terms linked to the corporate sustainability objective.