NO.PZ2023090503000022
问题如下:
In the realm of ESG implementation, which aspect is most likely considered a social factor?
选项:
A.
Composition of the corporate board.
B.
Initiatives for reducing pollution.
C.
Strategies for managing human resources.
解释:
A is incorrect because board composition falls under governance factors, reflecting how a company is directed and controlled, including aspects like board independence and executive oversight.
B is incorrect as pollution prevention is categorized under environmental factors, focusing on a company's impact on the natural world through its operations and practices.
C is correct because managing human resources—encompassing employee welfare, diversity, engagement, and training—directly aligns with social factors in ESG implementation. These factors consider the company's internal and external social relationships, including its treatment of employees and interactions with the communities where it operates, aiming to enhance company performance and minimize social risks.
求翻译题目和解释~谢谢