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cpaesg · 2023年05月22日

这里没说overtime

  1. ESG
  2. ESG analysis, valuation and integration

NO.PZ2022120702000050

问题如下：

Given that an analyst is able to judge the materiality of an ESG factor, which of the following is true?

选项：

A.It will then be possible to assess the level of impact of the ESG factor.

B.Other analysts with the same data will make the same materiality judgement.

C.The interaction of the ESG factor with financial performance will still be uncertain.

D.Cultural factors are unlikely to play a part in their judgement of materiality.

解释：

C选项正确。在可以判断重要性的地方，很难评估其影响水平，而且随着时间的推移，ESG因素如何与财务业绩相互作用存在不确定性。

谢谢你们给我打电话📲？好👌。对

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1 个答案

净净_品职助教 · 2023年05月22日

嗨，努力学习的PZer你好：


其实出了时间问题，还有其他很多因素影响重要性的判断。市场条件、监管变化以及其他不可预见的事件都可以影响ESG因素与财务业绩之间的相互作用。所以这里有没有over time的表述都可以。

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