能不能解释一下此题

问题如下：

Which of the following statements relating to materiality is correct?• Statement 1: There is one definition of materiality agreed upon by the various sustainability reporting standards setters.• Statement 2: Materiality is static, it remains constant in times of changes in the market, policies, and consumer attitudes.• Statement 3: The “Materiality Map” by the Sustainability Accounting Standards Board (SASB) is an interactive proprietary tool that compares disclosures across different industries and sectors.

选项：

A.Statement 1

B.Statement 2

C.Statement 3

解释：

C is correct because SASB provides an interactive proprietary tool that identifies and compares disclosure topics across different industries and sectors, described as the “Materiality Map".

A is incorrect because there are different definitions of materiality and related reporting metrics under the multiple standards and frameworks used for sustainability reporting, including the GRI, the Climate Disclosure Standards Board (CDSB), Integrated Reporting, and CDP.

B is incorrect because materiality is not static, and it evolves in line with changes in the market, policies, and consumer attitudes.