摘要：Only Vigeo Eiris relates the green bond initial assessment with the Social Development Goals (SDGs) targets. Thus, this research would analyse the Vigeo Eiris’ opinion about the relationship of the green bond and SDGs targets. This would create new insights into the green bond opinion, as other second independent reviews do not propose these issues in the beginning. The research method employs a qualitative method using opinion report of the green bond by Vigeo Eiris after SDGs were launched. However, before SGDs were launched, this agency did not relate to Millennium Development Goals (MDGs), which actually the former action of SDGs. The result showed that the green bond has important roles to mitigate Greenhouse Gases (GHG). In addition, the direct targets to SGDs are mostly 7 aspects. Affordable and clean energy (12 points); 13. Climate Action (9 points); 12. Sustainable Consumption & Production (8 points); 9. Industry, Innovation, & Infrastructure; and 11. Sustainable Cities & Communities (7 points respectively) of the total 19 sample. However, the main issues are that there is no clear quantitative target for these SDGs targets and not all issuers have SDGs targets (14 out of 19 samples).
其他摘要：Only Vigeo Eiris relates the green bond initial assessment with the Social Development Goals (SDGs) targets. Thus, this research would analyse the Vigeo Eiris’ opinion about the relationship of the green bond and SDGs targets. This would create new insights into the green bond opinion, as other second independent reviews do not propose these issues in the beginning. The research method employs a qualitative method using opinion report of the green bond by Vigeo Eiris after SDGs were launched. However, before SGDs were launched, this agency did not relate to Millennium Development Goals (MDGs), which actually the former action of SDGs. The result showed that the green bond has important roles to mitigate Greenhouse Gases (GHG). In addition, the direct targets to SGDs are mostly 7 aspects. Affordable and clean energy (12 points); 13. Climate Action (9 points); 12. Sustainable Consumption & Production (8 points); 9. Industry, Innovation, & Infrastructure; and 11. Sustainable Cities & Communities (7 points respectively) of the total 19 sample. However, the main issues are that there is no clear quantitative target for these SDGs targets and not all issuers have SDGs targets (14 out of 19 samples)
