在英语中，表示颜色的单词除去本身的含义外，还有其他延伸的含义。以green为例，除了表示“绿色”以外，还有“环保”之意。近年来，环境污染问题日益严重，面对如此严峻的挑战，全世界本应众志成城共同面对，但总不乏一些不和谐之声。比如，2021年4月13日，日本政府决定以海洋排放方式处理福岛核电站事故废水。此消息一经发出，便获得中国、韩国等国以及联合国人权理事会等国际机构组织的谴责。环保绝不是一国、一个行业的事，而是大家共同的事业。在金融领域，关于环保的表达有很多，本文主要介绍以下两个：

Green Bond（绿色债券）

A green bond is a fixed-income instrument designed specifically to support specific climate-related or environmental projects. Dating back to the first decade of the 21st century, green bonds are also referred to as climate bonds. The World Bank issued the first official green bond in 2009.

绿色债券又称气候债券，是指专门用于支持与气候或环境相关项目的固定收益债券。2009年由世界银行首次发行。

More specifically, green bonds finance projects aimed at energy efficiency, pollution prevention, sustainable agriculture, fishery and forestry, the protection of aquatic and terrestrial ecosystems, clean transportation, clean water, and sustainable water management. They also finance the cultivation of environmentally friendly technologies and the mitigation of climate change.

具体来说，绿色债券资助的项目包括节能；防污；可持续农业、渔业和林业；水域和陆地生态系统保护；清洁交通；清洁水以及可持续水管理。此外，还包括环保技术研发和气候变化减缓。

Green bonds come with tax incentives such as tax exemption and tax credits, making them a more attractive investment compared to a comparable taxable bond. These tax advantages provide a monetary incentive to tackle prominent social issues such as climate change and a movement to renewable sources of energy. To qualify for green bond status, they are often verified by a third party such as the Climate Bond Standard Board, which certifies that the bond will fund projects that include benefits to the environment.

绿色债券实行包括免税和税收抵免在内的税收优惠政策，相较于同类应税债券，更具有吸引力。这些税收优惠政策能够给予投资者一定的优惠，有助于解决诸如气候变化和可再生能源发展等显著的社会问题。绿色债券通常由第三方如气候债券标准委员会认证，证明该绿色债券资助的是与环境保护相关的项目。

Green Fund（绿色基金）

Green funds are mutual funds or other types of investment vehicles that only invest in companies that promote socially and environmentally conscious policies and business practices. Examples of environmentally supportive businesses are companies engaged in promoting green transportation, alternative energy, and sustainable living. Green investing began in earnest in the 1990s after environmental disasters like the Exxon Valdez oil spill gained worldwide attention.

绿色基金是专门针对推行具有社会和环保意识政策并据此实施商业活动的公司进行投资的共同基金或其他类型投资工具。这些公司旨在推动绿色交通、替代能源和可持续生活发展。绿色投资起源于20世纪90年代，“埃克森·瓦尔迪兹”号油轮漏油事故获得广泛关注之后。

Some of the sectors where this investment has been taking place include the renewable energy, and buildings and efficiency sectors. The renewable energy sector is a broad one, including solar energy, wind, battery, and energy storage technologies, as well as the materials that help make those technologies possible. The buildings sector includes builders who use energy-efficient materials, making each building's carbon footprint smaller—whether they're being used for commercial, residential, or office use.

绿色基金的投资领域包括可再生能源、建筑和能源。其中，可再生能源领域涵盖了太阳能、风能、电池和储能技术，以及实现上述所用的材料。在建筑方面，包括建筑商使用节能材料，减少每栋建筑（无论是商用、民用还是办公用）的碳排放量。

参考：Investopedia