Bonds issued by companies that have adopted a corporate-level strategy to contribute to the SDGs and that are committed to providing accountability for the general use of funds and corporate-level SDG impacts. General-purpose SDG Bonds can also be issued by governments and are unsecured.

SDG Bonds | Leveraging Capital Markets for the SDGs | UN Global Compact. (2019). UN Global Compact. https://www.unglobalcompact.org/library/5713