Why is a (social) materiality assessment important?
A. It is standard procedure in investment analysis, which makes it an important tick-box exercise.
B. It is always recommendable to conduct assessments because these provide you with invaluable insights.
C. Not all countries, sectors, and companies are affected equally by the different social megatrends and social factors.
D. A social materiality assessment is required by law in many jurisdictions.
为什么B不正确？
