NO.PZ2022120703000067
问题如下：
With regard to company disclosure of ESG-related information, which of the following statements is most accurate?
选项：
A.Disclosure of ESG-related information is compulsory under typical reporting standards
B.Company management has flexibility to decide what ESG-related information is reported
C.Reporting of non-material ESG-related information is encouraged by most accounting standard setters
解释：
B is correct because "although ‘material factors impacting financials’ is a standard reporting idea, management has large flexibility in what is chosen to be reported."
A is incorrect because "disclosure of ESG data information is often not compulsory under typical reporting standards."
C is incorrect because "there can be a problem of over-disclosure – particularly of non-material ESG information." Therefore, it is unlikely accounting standard setters would encourage the disclosure of non-material information.
老师，能否把每个选项都解答一下？
