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fighting Liu · 2024年07月22日

c选项为什么错了

NO.PZ2024021801000066

问题如下:

Which of the following statements is most accurate? The 'materiality map' developed by the Sustainability and Accounting Standards Board (SASB):

选项:

A.quantifies financially material ESG factors across different industries and sectors.

B.identifies and compares ESG disclosure topics across different industries and sectors.

C.assesses the impact of financially material ESG factors on the investment performance of a company.

解释:

Bis correct because "SASB provides an interactive proprietary toolthat identifies and compares disclosure topics across different industries andsectors, described as a ‘materiality map’." "The [sustainabilityaccounting] standards identify financially material issues that are reasonablylikely to impact the financial condition or operating performance of a companyand therefore are most important to investors."

Ais incorrect because the 'materiality map' does not quantify financiallymaterial ESG factors across different industries and sectors. "SASBprovides an interactive proprietary tool that identifies and comparesdisclosure topics across different industries and sectors, described as a‘materiality map’."

Cis incorrect because "The research stage [not materiality map] typicallycontains a materiality assessment to identify the ESG issues that are likely tohave an impact on the company’s financial performance." "After theresearch stage and any relevant risk and materiality mapping... , practitionersassess the impact of material financial and ESG factors on the corporate andinvestment performance of a company."

c选项为什么错了,没看懂

1 个答案

pzqa38 · 2024年07月23日

嗨,从没放弃的小努力你好:


C是不正确的,因为“研究阶段(不是重要性图)通常包含一个重要性评估,以确定可能对公司财务业绩产生影响的ESG问题。”“在研究阶段和任何相关的风险和重要性绘图之后……在美国,从业者评估重大财务和ESG因素对公司和投资绩效的影响。”


评估重要性是在研究阶段的,然后才能根据评估后的重要性结合materiality map打分

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努力的时光都是限量版,加油!

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