虽然B选项来自原文，但是selecting ESG factors除了公司自身的披露外，还有三方提供的信息、新闻报道等渠道很多

问题如下：

Which of the following statements is most accurate?

选项：

A.Socio-political matters are eliminated from ESG factors B.The information used for selecting ESG factors often comes from the companies themselves C.ESG mutual funds are prohibited from holding investments in companies that are acknowledged as ‘bad actors’

解释：

A. Incorrect because one of the most common criticisms of ESG investing is the difficulty for investors to correctly identify, and appropriately weigh, ESG factors in investment selection. Critics express concerns about the precision, validity and reliability of ESG investment strategies, and tend to express four concerns, including dubious assessment criteria. The criteria used for selecting ESG factors are too subjective and can reflect narrow or conflicting ideological or political viewpoints. Non-material or socio-political factors may be over-emphasized. Materiality assessments might be considered flawed.

B. Correct because one of the most common criticisms of ESG investing is the difficulty for investors to correctly identify, and appropriately weigh, ESG factors in investment selection. Critics express concerns about the precision, validity and reliability of ESG investment strategies, and tend to express four concerns, including quality of data. The information used for selecting ESG factors often comes (unaudited or assured) from the companies themselves. This complicates the ability to verify, compare and standardize this information.

C. Incorrect because one of the most common criticisms of ESG investing is the difficulty for investors to correctly identify, and appropriately weigh, ESG factors in investment selection. Critics express concerns about the precision, validity and reliability of ESG investment strategies, and tend to express four concerns, including too inclusive of poor companies. ESG mutual funds and exchange-traded funds (ETFs) often hold investments in companies that may be acknowledged as ‘bad actors’ in one or more of the ESG spaces.