NO.PZ2024010501000023
问题如下：
ESG considerations are difficult to value precisely and difficult to time because ESG data:
选项：
A.are not always available.
can only be measured quantitatively.
have no impact on financial statements.
解释：
A is correct. ESG considerations are difficult to value precisely and difficult to time because ESG data are not always available and do not always have a short-term impact. As such, ESG considerations are often—but not always—measured qualitatively. In the longer run, ESG considerations will have an impact on financial statements.
我的理解是，目前ESG data评估难度完全是技术性问题，还没有更好的技术性手段去获得准确的ESG data。那么为什么不能选B
