NO.PZ2022120702000050
问题如下:
Given that an analyst is able to judge the materiality of an ESG factor, which of the following is true?选项:
A.It will then be possible to assess the level of impact of the ESG factor. B.Other analysts with the same data will make the same materiality judgement. C.The interaction of the ESG factor with financial performance will still be uncertain. D.Cultural factors are unlikely to play a part in their judgement of materiality.解释:
C选项正确。在可以判断重要性的地方,很难评估其影响水平,而且随着时间的推移,ESG因素如何与财务业绩相互作用存在不确定性。和选项矛盾