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阿吉豆 · 2023年09月20日

请老师解释一下C选项

  1. ESG
  2. ESG analysis, valuation and integration

NO.PZ2022120703000065

问题如下：

Which of the following statements about company disclosure on ESG topics is most accurate?

选项：

A.Disclosure is often compulsory under typical reporting standards

B.Over-disclosure can be a problem, particularly of non-material ESG information

C.Listed companies must adhere to globally uniform minimum disclosure standards

解释：

B is correct because "there can be a problem of over-disclosure – particularly of non-material ESG information."

A is incorrect because "disclosure of ESG data is often not compulsory under typical reporting standards. Although ‘material factors impacting financials’ is a standard reporting idea, management has large flexibility in what is chosen to be reported."

C is incorrect because "companies have variable disclosure policies and reporting. While for listed companies, minimum accounting reporting standards are adhered to, these standards vary in different regions."

C选项不是很理解，请老师解释一下，谢谢

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Tina_品职助教 · 2023年09月21日

嗨，爱思考的PZer你好：


C选项内容是：“上市公司必须遵循全球统一的最低披露标准。”

首先，全球存在多个股票交易所，例如纽约证券交易所、伦敦证券交易所、香港证券交易所、上海证券交易所等。每个交易所都遵循其所在国家或地区的监管体系和规定。

此外，公司的财务和非财务（如ESG）报告也受到各种国家和地区会计和披露标准的指导，如美国的US GAAP、国际的IFRS等。关于ESG的披露，没有一个统一的全球标准来规定所有上市公司必须遵循的具体ESG披露要求。

因此，C选项的说法是不准确的。上市公司确实需要遵循其所在交易所或所在国家的最低披露标准，但这些标准在全球范围内是不同的，并没有一个“全球统一”的最低披露标准。

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