NO.PZ2022072501000006
问题如下：
In relation to materiality assessment, which of the following is correct?
选项：
A.
The materiality assessment is typically contained in the valuation stage.
B.
Materiality is measured in terms of likelihood and magnitude of impact on a company’s financial performance.
C.
There is evidence that non-material factors impact financials, valuations and company business models.
D.
Ethical or impact investors judge material factors affecting social, environmental and maximum financial returns.
解释：
解析：
选项B正确。重要性通常是根据其影响的可能性和程度来衡量的。
选项A错误。重要性评估通常是在第一步出现。The research stage typically contains a materiality assessment to identify the ESG issues that are likely to have an impact on the company’s financial performance.
选项C错误。不重要的因子不会对财务数据、估值或者模型产生影响。The materiality assessment is considered important as there is evidence that non-material factors do not impact financials, valuations or company business models.
选项D错误。Ethical investor在判断重要的ESG factor时往往不是看是否对财务绩效有重大影响，而是基于宗教或者道德的考虑。
A说的重要性评估通常包含在估值阶段。没有问题啊？相对的考点出处在哪儿？
