NO.PZ2022122202000005
问题如下：
According to the SASB materiality map, for which of the following sectors climate change impact is not the most material?
选项：
A.Airlines
B.Construction materials
C.Utilities
D.Oil and gas
解释：
根据SASB的重大性地图，utilities行业排名第一的ESG因子是regulatory threshold and compliance，气候改变的影响排在第二位。其他三个选项中，气候改变的影响均排在第一位。老师，求问本题的考点在哪里？
