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成熟阶段的体现

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问题如下：

As policies on ESG and financial regulation mature, regulatory requirements will most likely move from:

选项：

A.mandatory to voluntary.

B.implementation and reporting to policy.

C.comply or explain’ to ‘comply and explain’.

解释：

C is correct because "it is anticipated that as policies on ESG and financial regulation reach maturity, an increasing number of governments will recognize the importance of moving to stronger requirements, moving away from: 'comply or explain’ to ‘comply and explain'; voluntary to mandatory; and policy to implementation and reporting."

A is incorrect because "it is anticipated that as policies on ESG and financial regulation reach maturity, an increasing number of governments will recognize the importance of moving to stronger requirements, moving away from … voluntary to mandatory."

B is incorrect because "it is anticipated that as policies on ESG and financial regulation reach maturity, an increasing number of governments will recognize the importance of moving to stronger requirements, moving away from: … policy to implementation and reporting."

成熟阶段到底是必须要求披露，还是自愿披露？

嗨，从没放弃的小努力你好：

成熟阶段，ESG和金融监管的政策将更倾向于必须要求披露，而不是自愿披露。这是因为随着政策的成熟，越来越多的政府会认识到需要更强的要求，以确保更高的透明度和责任感。因此，政策会从“遵守或解释”（comply or explain）转向“遵守和解释”（comply and explain），并从自愿披露转向强制披露。

解释：

从“遵守或解释”到“遵守和解释”：这意味着公司不仅需要遵守ESG和金融监管政策，还需要解释如何遵守。这反映了更高的透明度和责任感。
从自愿披露到强制披露：随着政策的成熟，监管机构将要求公司必须披露其ESG相关的信息，而不是让公司自愿选择是否披露。这确保了所有相关方都能获得一致且全面的信息。

因此，在政策成熟阶段，ESG和金融监管将更加严格和规范，强调强制披露和详细解释。

正确答案是：

C. comply or explain’ to ‘comply and explain’.

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成熟阶段的体现

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