C选项如何理解

问题如下：

Which of the following statements is most accurate? ESG data is:

选项：

A.usually audited.

B.often incomplete.

C.consistently reported across sectors.

解释：

B is correct because "there are many hurdles and challenges for ESG integration. These include: Disclosure and data-related challenges, such as: … data incompleteness."

A is incorrect because "there are many hurdles and challenges for ESG integration. These include: … lack of audited data."

C is incorrect because "there are many hurdles and challenges for ESG integration. These include: … comparability difficulties, such as: … inconsistent use of jargon terminology." "Challenges from incomplete data sets and identifying and assessing ESG data. … there are a few challenges: … ESG data is not consistently reported across companies, geographies and sectors."