老师请问，我记得有一道题是说仅在material的前提下才考虑，那么和这题不选B的区别在哪里

NO.PZ2022120703000056问题如下 Whiof the following statements about ESG integration is most accurate? A.More firms integrate ESG into the investment process to lower investment risk thto enhanreturnsB.Asset managers shoulincorporate beneficiaries' sustainability-relatepreferences only if they are financially materialC.Alternative asset investors are more likely to integrate ESG into their investment processes thfixeincome investors A is correbecause \"many investors seek to integrate ESG into investment processes to better unrstananlower investment risk. Some also seek to enhanreturns via ESG seeking higher alphRecent surveys suggest thmore firms so to lower the risk rather thenhanreturns, but some firms both.\"B is incorrebecause UN PRI argues ththe ficiary ties of investors require them to... \"unrstananincorporate beneficiaries’ ansavers’ sustainability-relatepreferences, regaress of whether these preferences are financially material.\"C is incorrebecause \"a significant number of investment professionals still not integrate ESG. Accorng to a 2017 CFA Institute globESG survey, 24% of equity investors, 55% of fixeincome investors anbetween 79% an92% of alternative asset investors (across private equity, reestate, infrastructure anhee fun) not integrate ESG into their processes.\" 麻烦一下，不太理解

NO.PZ2022120703000056问题如下 Whiof the following statements about ESG integration is most accurate? A.More firms integrate ESG into the investment process to lower investment risk thto enhanreturnsB.Asset managers shoulincorporate beneficiaries' sustainability-relatepreferences only if they are financially materialC.Alternative asset investors are more likely to integrate ESG into their investment processes thfixeincome investors A is correbecause \"many investors seek to integrate ESG into investment processes to better unrstananlower investment risk. Some also seek to enhanreturns via ESG seeking higher alphRecent surveys suggest thmore firms so to lower the risk rather thenhanreturns, but some firms both.\"B is incorrebecause UN PRI argues ththe ficiary ties of investors require them to... \"unrstananincorporate beneficiaries’ ansavers’ sustainability-relatepreferences, regaress of whether these preferences are financially material.\"C is incorrebecause \"a significant number of investment professionals still not integrate ESG. Accorng to a 2017 CFA Institute globESG survey, 24% of equity investors, 55% of fixeincome investors anbetween 79% an92% of alternative asset investors (across private equity, reestate, infrastructure anhee fun) not integrate ESG into their processes.\" 这个知识点在讲义哪里有

NO.PZ2022120703000056 问题如下 Whiof the following statements about ESG integration is most accurate? A.More firms integrate ESG into the investment process to lower investment risk thto enhanreturns B.Asset managers shoulincorporate beneficiaries' sustainability-relatepreferences only if they are financially materi C.Alternative asset investors are more likely to integrate ESG into their investment processes thfixeincome investors A is correbecause \"many investors seek to integrate ESG into investment processes to better unrstananlower investment risk. Some also seek to enhanreturns via ESG seeking higher alphRecent surveys suggest thmore firms so to lower the risk rather thenhanreturns, but some firms both.\"B is incorrebecause UN PRI argues ththe ficiary ties of investors require them to... \"unrstananincorporate beneficiaries’ ansavers’ sustainability-relatepreferences, regaress of whether these preferences are financially material.\"C is incorrebecause \"a significant number of investment professionals still not integrate ESG. Accorng to a 2017 CFA Institute globESG survey, 24% of equity investors, 55% of fixeincome investors anbetween 79% an92% of alternative asset investors (across private equity, reestate, infrastructure anhee fun) not integrate ESG into their processes.\" 如题