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."
b在说过度披露，为什么正确？a为什么错？
