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enz859 · 2024年01月23日

请解释D为什么不对?

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。

烦请帮忙解释D选项为什么不对?

1 个答案

王岑 · 2024年01月24日

嗨,努力学习的PZer你好:


选项D说的是“在判断ESG因素的重要性时,文化因素不太可能起作用”。这个说法是不正确的,因为在评估ESG因素的重要性时,文化因素往往是一个重要的考量点。这是因为不同的地区和文化对环境、社会和治理问题有不同的看法和价值观,这些差异可以影响一个ESG因素被视为重要的程度。

例如,一些社会对某些环境问题可能更为敏感,或者对社会责任有更高的期待,这可能会使相关的ESG因素在这些地区更为重要。同样,治理结构和商业行为的接受程度也可能因文化不同而有很大差异。因此,分析师在评估一个ESG因素的重要性时,是需要考虑这些文化因素的。

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努力的时光都是限量版,加油!

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