No.PZ2022120703000022 (选择题)

问题如下：

The EU taxonomy:

选项：

A.is a set of recommendations for companies to report on climate-related metrics and targets. B.provides a proprietary tool that compares environmental disclosures across different industries. C.is a classification system to determine whether an economic activity is environmentally sustainable.

解释：

C is correct because the EU taxonomy “aims to significantly reduce… the risk of green-washing financial products by providing a classification system to determine whether an economic activity is environmentally sustainable.”

A is incorrect because the “Financial Stability Board Task Force on Climate-related Financial Disclosures (TCFD) not the EU taxonomy takes the Paris Agreement’s target … and tries to operationalise it for the business world. Its June 2017 Final Report?urges companies to disclose against the following: … metrics and targets: the metrics and targets used to assess and manage relevant climate-related risks and opportunities.”

B is incorrect because the Sustainability Accounting Standards Board or the “SASB not the EU taxonomy provides an interactive proprietary tool that identifies and compares disclosure topics across different industries and sectors, described as a ‘materiality map’.”