Market terminology S Sustainability factors Environmental, social and employee matters, respect for human rights, anti-corruption and anti-bribery matters (as defined in the SFDR ). Sustainability-linked bonds Sustainability-linked bonds are any type of bond instrument for which the financial and/or structural characteristics can vary depending on whether the issuer achieves predefined sustainability/ESG objectives. With this type of bonds, issuers are committing explicitly to future improvements in sustainability outcomes within a predefined timeline. The proceeds of sustainability-linked bonds are intended to be used for general purposes. The Sustainability-linked Bond Principles are voluntary process guidelines that recommend structuring features, disclosure and reporting. Sustainability Report The Sustainability Report (also called CSR or Corporate Citizenship Report) is usually published by an organisation on an annual basis to inform the public about its internal policies, programs and performance in sustainability area. It is also used as a means to internalise and improve an organisation’s commitment to sustainable development in a way that can be demonstrated to both internal and external stakeholders. Allianz Global Investors’ Sustainability Report is available here . Sustainability risks Environmental, social or governance risk factors that, if they occur, could cause an actual or a potential material negative impact on the value of the investment (as defined in the SFDR ). AllianzGI Sustainable Investing – Glossary 18
Sustainable Investing – Glossary Page 17 Page 19