NO.PZ2022120701000086
问题如下：
An ESG policy of a fund management firm needs to address the manner in which the portfolio manager establishes:选项：
A.engagement with companies and issuers on ESG issues.
B.rationale and methodology for ESG portfolio-level assessment.
C.engagement with policymakers on responsible investment and ESG-related issues.
解释：
An ESG policy should formally outline the investment approach and degree of ESG integration in a firm An ESG policy needs to address the manner in which the portfolio manager
► addresses ESG issues at portfolio reviews,
► establishes the rationale and methodology for ESG portfolio-level assessment,
► assesses exposure to ESG risk in the risk management function,
► determines ESG impacts to the portfolio,
► responds in the investment decision-making process to ESG implications, and
► discloses ESG exposure to the fund’s investors
老师，如果问的是年度报告应该包括哪些内容，A和C选项选择吗？
