想问下老师SASB和IASB啥关系和区别呢？有点晕

问题如下：

Which of the following organizations provides company-focused ESG ratings?

选项：

A.Global Reporting Initiative (GRI) B.Morgan Stanley Capital International (MSCI) C.Sustainability Accounting Standards Board (SASB)

解释：

B is correct because MSCI is one of the largest and well-known rating providers. "In 2018, MSCI and Sustainalytics had the largest market shares in company-focused ESG ratings." "There are several ratings providers although historically, MSCI and Sustainalytics have had some of the largest market shares in the equity rating space."

A is incorrect because the Global Reporting Initiative (GRI) does not publish company ratings, but "(…) publishes the GRI Standards, which provide guidance on disclosure across environmental, social and economic factors (…)."

C is incorrect because the Sustainability Accounting Standards Board (SASB) does not publish company ratings, but provides among other things: "Frameworks such as the materiality maps (…)" and reporting standards ("The Value Reporting Foundation (the merged entity of SASB and the International Integrated Reporting Council (IIRC)) continues to maintain its integrating reporting framework and establish sustainability disclosure standards for use by both corporates and investors").