Moon Limited is passing through its financial crises. M, the new Managing Director, immediately on his joining wanted to know from you about the objectives for which a 'Social Bonds' can be issued ?

"Social Bonds" means a debt security issued for raising funds, subject to the conditions as may be specified by the SEBI from time to time, to be utilized for social project(s) that directly aim to address or mitigate a specific social issue and/or seek to achieve positive social outcomes especially but not exclusively for a target population, falling under any of the following categories: (a) Affordable basic infrastructure (e.g. clean drinking water, sewers, sanitation, transport, energy) (b) Access to essential services (e.g. health, education and vocational training, healthcare) (c) Affordable housing (d) Employment generation and programmes designed to prevent and/or alleviate unemployment stemming from socioeconomic crises, climate transition projects and/or other considerations for a "just transition" (such provision and/or promotion could include SME financing and microfinance) (e) Food security and sustainable food systems (e.g. physical, social, and economic access to safe, nutritious, and sufficient food that meets dietary needs and requirements; resilient agricultural practices; reduction of food loss and waste; and improved productivity of small-scale producers) (f) Socioeconomic advancement and empowerment (e.g. equitable access to and control over assets, services, resources, and opportunities; equitable participation and integration into the market and society, including reduction of income inequality) (g) any other category, as may be specified by SEBI from time to time.