NO.PZ2022120703000036
问题如下：
A company fails to manage its social factors effectively. Which of the following financial analysis adjustments would be most appropriate?
选项：
A.Increase the discount rate assumption B.Increase the carbon tax rate assumption C.Decrease the potential liabilities assumption解释：
A is correct because "besides specific impacts on estimates regarding future revenues, costs and potential liabilities in a company’s financial analysis, analysts might decide to raise the discount rate to reflect a higher risk profile if a company does not manage social factors appropriately."
B is incorrect because carbon tax rate is related to environmental factors. "Carbon taxation takes a different approach by directly setting an explicit price on GHG emissions."
C is incorrect because the analysts would increase the potential liabilities assumption. "Besides specific impacts on estimates regarding future revenues, costs and potential liabilities in a company’s financial analysis, analysts might decide to raise the discount rate to reflect a higher risk profile if a company does not manage social factors appropriately."
如果这道题目问A company fails to manage its environment factors effectively. 那是不是得选B选项 - increase carbon tax rate assumption
