It is a structured note issued by a special purpose company or trust, designed to offer investors par value at maturity unless the referenced entity defaults. (en.wikipedia.org)
However, for tax purposes the company is still considered the owner of the asset. (nreionline.com)
We're delighted to support social purpose companies and fellow B Corps through our core business, as well as by supporting social innovation organizations like MaRS and Esplanade.» (marsdd.com)