NO.PZ2024021802000073
问题如下：
When using standardized frameworks to assess materiality, analysts are most likely to:
选项：
A.include factors that are not financially material.
B.stop using proprietary materiality assessments.
C.consider different ESG factors for companies in the same sector.
解释：
A. Incorrect because materiality is typically measured in terms of both the likelihood and magnitude of impact. Many practitioners focus exclusively on material ESG factors. Determining which ESG issues are most material involves judgment and is not an exact science. Frameworks such as the materiality maps provided by SASB (now part of the ISSB) provide guidance, but investment professionals often develop their own view on what is most material.
B. Incorrect because various stakeholders do not agree on how to define or report materiality, so developing proprietary materiality assessments alongside standardized frameworks continues to be an important competency for investors.
C. Correct because material ESG factors differ by companies in different sub-sectors of the same sector. Companies in the same sector might be judged to have different material ESG factors. For instance, in the health care industry, a medical insurer will have different material factors than a pharmaceutical company. And even in the same industry, individual companies can have different material factors.
请问知识点在哪里🤔呢
