不理解

问题如下：

Which of the following is NOT a way of assessing whether a fund manager effectively integrates ESG factors, according to the PLSA?

选项：

A.

Examples of where and why the manager is prepared to take either stock or sector ESG risks or where it sees opportunities.

B.

How much financial return is directly attributable to ESG factors.

C.

Quantitative or qualitative examples of material ESG factors identified in fundamental analysis and stock valuation.

D.

Identification of long-term ESG secular trends and themes and the extent to which they have influenced portfolio construction decisions.

解释：

PLSA列出的评估基金经理是否有效整合ESG因素的方法就是ACD这三个。B是凑选项的。