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翊宸 · 2024年07月09日

A选项不太懂

  1. ESG
  2. The ESG market

NO.PZ2024021802000017

问题如下：

Which of the following is part of the EU Taxonomy for an economic activity to be considered environmentally sustainable?

选项：

A.Complying with minimum, EU-specified social and governance safeguards B.A principles-based Foundation Framework, which is applicable to all EU member states C.The Plus Standard, with metrics and thresholds to further qualify and benchmark eligible green activities and investments

解释：

A. Correct because the EU Taxonomy Regulation states conditions for an economic activity to be considered environmentally sustainable, including complying with minimum, EU-specified social and governance safeguards.

B. Incorrect because the ASEAN Taxonomy consists of two main elements (ASEAN 2021), including a principles-based Foundation Framework, which is applicable to all ASEAN member states. So, this response is part of the ASEAN, not EU, taxonomy.

C. Incorrect because the ASEAN Taxonomy consists of two main elements (ASEAN 2021), including the Plus Standard, with metrics and thresholds to further qualify and benchmark eligible green activities and investments. So, this response is part of the ASEAN, not EU, taxonomy.

A选项不太懂，麻烦讲解 一下

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1 个答案

Carol文_品职助教 · 2024年07月09日

嗨，从没放弃的小努力你好：


A. Complying with minimum, EU-specified social and governance safeguards A. 符合欧盟规定的最低社会和治理保障

1、欧盟分类法（EU Taxonomy）概述： 欧盟分类法是一个标准化的框架，用于界定哪些经济活动可以被视为环境可持续的。其目的是为了帮助投资者、企业和政策制定者了解哪些活动对实现气候和环境目标有贡献。

2、最低社会和治理保障的意义： 除了环境标准，欧盟分类法还规定了一些最低的社会和治理标准。这些标准确保经济活动不仅在环境方面是可持续的，而且在社会和治理方面也符合基本要求。这意味着经济活动在遵守环保标准的同时，也需要尊重基本人权、劳动权利，并维护治理透明度和反腐败等方面的要求。

3、具体要求：

  • 社会保障：例如，遵守工作环境中的健康和安全标准，避免侵犯人权。
  • 治理保障：例如，确保公司治理结构透明，有效的反腐败措施。

4、为什么这是欧盟分类法的一部分： 欧盟分类法不仅关注环境可持续性，还强调社会和治理方面的责任。这是为了确保所谓的“绿色”投资不仅仅在环境方面合规，同时也不造成社会和治理方面的负面影响。

总结：

选项A正确地指出了欧盟分类法的一部分要求，即为了使某项经济活动被认为是环境可持续的，必须符合欧盟规定的最低社会和治理保障。这一要求是为了确保经济活动在促进环境可持续发展的同时，也符合基本的社会和治理标准。

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答案判断及提示不正确 EU Taxonomy 對環境的考量應該是對六大環境目的的其中一個有具體貢獻,且不傷害另外5個,選項的答案A應該是對社會的貢獻，非考量環境的貢獻??

2024-09-18 12:09 1 · 回答

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