Which of the following statements is most accurate? The 'materiality map' developed by the Sustainability and Accounting Standards Board (SASB):
您的回答A, 正确答案是: B
A
不正确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.
