NO.PZ2022120703000083
问题如下：
The Task Force on Climate-related Financial Disclosures (TCFD) recommends that portfolio managers treat carbon exposure on a(n):
选项：
A.asset basis.
B.company basis.
C.portfolio-weighted basis.
解释：
C is correct because "recommendations by the TCFD provide an important example, for both a move towards ESG standards convergence and in elevating risk exposure metrics to the portfolio level from the underlying asset level. Where carbon intensity was previously determined in the form of carbon footprint on a per company or per asset basis, portfolio managers may now treat carbon exposure on a portfolio-weighted basis. Weighted-average carbon intensity measures a portfolio’s exposure to carbon-intensive companies on a position-weighted carbon exposure."
A is incorrect because "recommendations by the TCFD provide an important example, for both a move towards ESG standards convergence and in elevating risk exposure metrics to the portfolio level from the underlying asset level. Where carbon intensity was previously determined in the form of carbon footprint on a per company or per asset basis, portfolio managers may now treat carbon exposure on a portfolio-weighted basis. Weighted-average carbon intensity measures a portfolio’s exposure to carbon-intensive companies on a position-weighted carbon exposure."
B is incorrect because "recommendations by the TCFD provide an important example, for both a move towards ESG standards convergence and in elevating risk exposure metrics to the portfolio level from the underlying asset level. Where carbon intensity was previously determined in the form of carbon footprint on a per company or per asset basis, portfolio managers may now treat carbon exposure on a portfolio-weighted basis. Weighted-average carbon intensity measures a portfolio’s exposure to carbon-intensive companies on a position-weighted carbon exposure."
这个出自教材哪里呢？
