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谢雯 · 2024年06月08日

为什么税不涉及esg。esg税收不是也是一个方面吗

NO.PZ2022072501000014

问题如下:

Which of these is NOT an ESG-integrated valuation technique?

选项:

A.Adjusting sales growth assumptions due to weak employee engagement scores.

B.Adjusting cost of capital due to poor governance ratings.

C.Adjusting cash flows due to cash tax adjustments.

D.Changing fair value price/earnings (PE) ratio due to strong sustainability scores.

解释:

解析:

选项C错误。由于税的调整而调整财务数据,这个不是ESG分析。

如题。。。。。。。。。。。。

1 个答案

Tina_品职助教 · 2024年06月08日

嗨,爱思考的PZer你好:


这里的cash tax是一般性税收

税的调整不是ESG分析的一部分。ESG分析通常关注环境(Environmental)、社会(Social)和治理(Governance)因素,而税收调整属于传统财务分析中的一部分。

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虽然现在很辛苦,但努力过的感觉真的很好,加油!

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