联合国开发计划署（UNDP）：2024主题债券以及如何在发展中经济体提供更可持续的融资报告（英文版）

Sustainability-themed bonds are growing in popularity, including among development practitioners who view them as promising instruments in the delivery of more, especially climate, finance in developing economies. This paper provides an overview of the thematic bonds market and a discussion of issuer incentives as well as some of the main challenges related to additionality and credibility. To improve the potential of thematic bonds as a tool for sustainable and equitable development, the pap