NO.PZ2024021801000071
问题如下：
A company fails to manage its social factors effectively. Which of the following financial analysis adjustments would be most appropriate?
选项：
A.Increase the discount rate assumption
Consumer protection
Freedom of association
解释：
A is correct because besides specific impacts on estimates regarding future revenues, costs and potential liabilities in a company’s financial analysis, analysts might decide to raise the discount rate to reflect a higher risk profile if a company does not manage social factors appropriately.
B is incorrect because carbon tax rate is related to environmental factors. Carbon taxation takes a different approach by directly setting an explicit price on GHG emissions.
C is incorrect because the analysts would increase the potential liabilities assumption. Besides specific impacts on estimates regarding future revenues, costs and potential liabilities in a company’s financial analysis, analysts might decide to raise the discount rate to reflect a higher risk profile if a company does not manage social factors appropriately.
The answer B & C is Consumer Protection and Freedom of Association, while the answer explanations do not match with these two. Could you please explain why we do not choose B? Thanks.
