请老师解释d选项为什么不对

嗨，从没放弃的小努力你好：

D选项认为影响力投资者判断重要性因素对社会环境以及最大化财务收益。显然最大化财务收益是不对的。

----------------------------------------------
就算太阳没有迎着我们而来，我们正在朝着它而去，加油！

嗨，从没放弃的小努力你好：

Materiality or Risk Assessment

The first step of a financial materiality or risk assessment could be to determine what

the impact of social factors and trends could be on the investee companies in the

different sectors, operating in the different countries (which is also briefly described

in Section 3). For example, some sectors, such as the mining and oil and gas industry,

are more susceptible to human rights violations or health and safety issues.

This financial materiality assessment should be part of a company’s traditional risk

assessment. Non-financial risks, such as social risks, could have a material impact

on the performance of the investments and should therefore be taken into account.

Besides risks, certain companies or sectors could also provide investment opportunities

because they identify social trends early on and adapt their company strategy

to benefit from these trends instead of being caught at a disadvantage.

Recent EU and UK regulation is asking for double materiality reporting. The

concept of double materiality acknowledges that a company should report both on

sustainability matters that are: 1) financially material in influencing business value

and 2) ‘impact material,’ which is the impact of the company on the environment

and people. For assessment of material negative impact, the OECD Due Diligence

Guidance for Responsible Business Conduct and the UN Guiding Principles on

Business and Human Rights can be used. For a focus on positive impact and adding

value for ‘the organization, society, and the environment’ rather than just ‘financial

materiality’ enhancements, reference to the United Nations Sustainable Development

Goals are often made.

D选项认为影响力投资者判断重要性因素对社会环境以及最大化财务收益。显然最大化财务收益是不对的。

----------------------------------------------
虽然现在很辛苦，但努力过的感觉真的很好，加油！