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普通上班族 · 2024年03月22日

环境成本包含哪些?

NO.PZ2022120702000088

问题如下:

Which of the following statements is least true?

选项:

A.Environmental costs include higher litigation and insurance costs. B.Active ownership models give less weight to Intergenerational issues than traditional models. C.All assets within a portfolio may fall in value due to physical environmental damage. D.Companies with higher pollution levels relative to their peers, generally report higher short term profits.

解释:

选项A描述错误,诉讼成本和保险成本不属于环境成本;此题选项B有争议,相比传统模式,active ownership应该给予跨代问题更多的权重,而非less weight,因为年轻人更加关注ESG,在做投资时可能更重视主动参与;选项C和D表述均正确。

A选项说诉讼和保险不属于环境成本,那哪些属于环境成本?

1 个答案
已采纳答案

Tina_品职助教 · 2024年03月22日

嗨,努力学习的PZer你好:


这个题相对比较有争议,是协会的MOCK题。新版本题中也删除这一题。

从协会教材的视角,环境成本主要指是与气候变化、减碳脱碳直接相关的成本。包括环境问题对企业资产本身的影响,以及企业所产生环境为题对周边其它的社区等影响。

直接环境成本包括

  • 污染治理成本:为了减少对环境的污染,企业需要投资相关的污染处理设施和系统。
  • 废弃物处理成本:企业需要支付的与废物处理和废物处置相关的费用。
  • 资源使用成本:包括水、能源和原材料的消耗成本,尤其是在资源使用不节约的情况下。
  • 环境税费:政府征收的环保税、排污费等。
  • 修复和整治成本:企业对环境造成破坏后,进行生态恢复和环境整治所需的成本。等.


从这个角度,诉讼和保险不能算作环境问题的直接影响成本。特别是保险,是平时运营正常支出。即便不发生环境问题也需要的支出。诉讼和罚金属于是相关成本。

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