位置

问题如下：

Which of the following statements is most accurate? The majority of studies suggest that:

选项：

A.

a company with high ESG standards increases its cost of capital.

B.

ESG performance and investment fund performance are positively correlated.

C.

ESG performance and corporate financial performance are positively correlated.

解释：

C is correct. Most studies suggest that there is a positive correlation between ESG performance and corporate financial performance. Studies are mixed on the correlation of ESG performance and investment fund performance. Most studies indicate good ESG standards lower the cost of capital.