请问其他错误答案有考点吗？

问题如下：

Which two ESG specific areas of disclosure are requested by the International Corporate Governance Network (ICGN) Model Mandate?

选项：

A.

A breakdown of the return on investment for each stakeholder group and details of how each form of ESG risk type has been hedged by the portfolio manager.

B.

A materiality map identifying the ESG impact of all investments and a detailed disclosure of the voting record of all executive and non-executive directors.

C.

A detailed disclosure of stewardship engagement and voting activity must be made, and the manager’s assessment of ESG risks must be embedded in the portfolio.

D.

A pro-rata environmental footprint of all investments must be estimated and the impact of all externalities from investments must be identified.

解释：

ICGN要求披露的ESG的两个特定领域：经理对投资组合中嵌入的ESG风险的评估；管理和投票活动的详细披露。