NO.PZ2024021802000084
问题如下：
Sustainalytics undertakes an assessment of the human capital management at a company. This assessment is best categorized as part of a(n):选项：
A.operational assessment.
B.fundamental assessment.
C.disclosure-based assessment.
解释：
A. Correct because the various types of assessment (undertaken by Sustainalytics) include the operational assessment, which includes carbon impact, water stress, and human capital management.
B. Incorrect the assessment of human capital management forms part of an operational assessment rather than a fundamental assessment. Fundamental assessment includes risk, business model, policies, and preparedness, not human capital management.
C. Incorrect the assessment of human capital management forms part of an operational assessment rather than a disclosure-based assessment.
可以解釋一下選項C嗎？
