Green Bonds : Green bonds refer to debt securities issued with special purposes to raise capital to invest in environmentally-friendly projects such as
renewable energy projects or social infrastructure.

Social Bonds : Social bonds refer to debt securities issued to raise capital to invest in businesses that can create social values.

Sustainability Bonds : Sustainability bonds refer to debt securities issued to fund businesses that are environmentally-friendly and can create social values

Sustainability-Linked Bond : Sustainability-Linked Bonds refer to debt securities for which the financial and/or structural characteristics can vary depending
on whether the issuer achieves predefined Sustainability/ESG objectives

Initial report : Report that should be submitted for the first time
(In terms of Green/Social/Sustainability bond, part or none of the proceeds would be consumed)

Interim report : Report that should be submitted in between initial and final report

Final report : The last report that should be submitted after all the proceeds are consumed or achievements of SPTs are determined.