Getting To Know S&P Global Ratings Sustainable Finance Services: Second Party Opinions S&P Global Ratings provides a variety of Sustainable Financing Opinions to help companies provide investors with greater insight into how their investments will impact and align with environmental, social and sustainability goals. Our options include Second Party Opinions (SPOs) and Transaction Evaluations. Our SPOs cover Use of Proceeds and Sustainability-Linked Financing. Watch our video to learn more.