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昀汐 · 2024年03月10日

税收贡献属于S还是G?

NO.PZ2022120703000001

问题如下:

Which of the following is a governance issue?

选项:

A.Tax transparency

B.Health and safety

C.Working conditions

解释:

A is correct. because "examples of the definition and scope of ESG issues can be illustrated by the two widely-referenced organisations...Tax Transparency falls under the umbrella of Governance".

B is incorrect because "examples of the definition and scope of ESG issues can be illustrated by the two widely-referenced organisations...Health & Safety falls under the umbrella of Social" by FTSE Russell.

C is incorrect because "examples of the definition and scope of ESG issues can be illustrated by the two widely-referenced organisations...Working conditions is an example of Social" in the taxonomy by PRI.

税收贡献属于S还是G?

1 个答案

pzqa38 · 2024年03月11日

嗨,爱思考的PZer你好:


您好,tax transparency不是税收贡献,而是税收的透明度,那么税收的透明度是和公司的信息披露有关,这属于governance的维度哈~

如果是说税收贡献的话,因为具有外部性,属于social的维度

----------------------------------------------
虽然现在很辛苦,但努力过的感觉真的很好,加油!

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