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廖廖酱 · 2023年03月31日

关于B选项

NO.PZ2022101401000010

问题如下:

Which of the following statements concerning approaches to identify ESG factors is least likely correct?

选项:

A.

ESG disclosures potentially create comparability issues for analysts using proprietary methods.

B.

Ratings and analysis from ESG data providers are totally objective.

C.

The Sustainable Accounting Standards Board (SASB) seeks to promote uniform accounting standards for sustainability reporting.

解释:

B is correct.

Vendors obtain publicly available corporate ESG disclosures and translate them into individual ESG analyses, scores, and/or rankings for each company in the vendor’s universe, often with subjective assessments by ESG analysts

老师您好,请问B选项是不是错在过于绝对?B选项的描述是“完全是主观的“,”这点过于绝对了所以错了?

1 个答案

王琛_品职助教 · 2023年04月03日

嗨,努力学习的PZer你好:


1

其实同学对选项 B 中的关键词的翻译,刚好反了哈,objective 应该翻译为「客观」

选项 B 本身的描述是:ESG 数据供应商的评级和分析,是完全客观的

说法错误,因为其也是包含「主观」分析的,并不是完全客观

也请参考基础班讲义墨迹版 P294

2

这道题和课后题第 1 题非常像,涉及的考点和考查角度都是相同的

也请同学参考一下:https://class.pzacademy.com/qa/117142

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