B为什么错了？

问题如下：

Quantitative ESG analysis is best characterized by:

选项：

A.observations and conclusions in the form of words rather than numbers. B.impartiality and non-judgment, as it involves numbers rather than words. C.the use of mathematical modeling and data analysis to examine large datasets.

解释：

A. Incorrect because qualitative ESG analysis generally involves observations and conclusions in the form of words rather than numbers.

B. Incorrect because quantitative ESG (QESG) analysis involves numbers rather than words but still involves discretion and judgment, including the choice of which data to examine, materiality, weights against other data, and points of reference, such as peer groups.

C. Correct because quantitative ESG approaches can use complex mathematical modeling and data analysis, including artificial intelligence and algorithms.