NO.PZ202403050100000203
问题如下：
Which of the following approaches to identifying a company’s ESG factors best describes the one used by the private equity fund that Malik mentions?选项：
A.ESG data providers B.Proprietary methods C.Not-for-profit initiatives解释：
A is incorrect. ESG data providers would be independent organizations, such as MSCI or Sustainalytics, from whom the private equity fund would purchase information.
B is correct. The private equity fund is using proprietary methods to identify and assess ESG investments. Proprietary methods include analysts using their own judgement based on information available from corporate reports, industry organizations, news reports, and environmental groups.
C is incorrect. GRI (Global Reporting Initiative) and SASB (Sustainable Accounting Standards Board) are examples of not-for-profit organizations working to develop sustainability reporting standards. The private equity firm is not relying on those sources.
proprietary method to identify company and industry ESG factors. This approach relies on using company-specific ESG data that is publicly available from annual reports, proxy reports, corporate sustainability reports, and regulatory filings such as the 10-K. The problem is inconsistent reporting of ESG information and metrics among firms. The level of disclosure also varies considerably among companies because ESG-related disclosures are voluntary. This creates comparability issues for analysts.
proprietary method
老师讲解下这个知识点吧
