NO.PZ2022120702000008
问题如下：
Which of the following ESG factor adjustments should increase an analyst's valuation of a company relative to its peers?
选项：
A.Higher staff satisfaction.
B.Higher future impairments.
C.Higher safety breaches.
D.Higher carbon tax costs.
解释：
B, C, D选项均为给公司带来负面影响，因此会降低未来估值预期。可以解释下题目吗在问哪个知识点
