NO.PZ2024021801000017
问题如下：
Which of the following ESG-specific areas of disclosure is not requested by the International Corporate Governance Network (ICGN) Model Mandate?
选项：
A.Details about stewardship engagement and voting activity
B.The manager’s assessment of ESG risks that are embedded in the portfolio
C.A breakdown of the return on investment from ESG-related activities for each stakeholder group
解释：
A is incorrect because the ICGN Model Mandate requests two
areas of disclosure that are ESG-specific (ICGN 2012): The manager’s assessment
of ESG risks that are embedded in the portfolio. A detailed disclosure of
stewardship engagement and voting activity.
B is incorrect because the ICGN Model Mandate requests two
areas of disclosure that are ESG-specific (ICGN 2012): The manager’s assessment
of ESG risks that are embedded in the portfolio. A detailed disclosure of
stewardship engagement and voting activity.
C is correct because a breakdown of the return on investment
from ESG-related activities for each stakeholder group is not requested as an
ESG-specific area of disclosure by the ICGN Model Mandate.
这题不是很理解，请解释说明
