CBI气候债券倡议组织：2025年发行主题标记为金融工具的准则报告（英文版）

Labelled financial instruments are intended to financially support projects and assets that promote both climate change adaptation and mitigation, or actions that contribute to achieving their sustainable performance targets (SPTs), along with other environmental objectives. A key aspect is that expenditure should be allocated exclusively to finance those projects and assets aligned to globally recognised principles and their corresponding country-specific guidelines. By adhering to rigorous