Which of the following statements about incorporating ESG factors into valuation inputs is most accurate?
- A.
- Adjustments to the discount rate can be based on individual company factors or on a country or sector basis
- B.
- The terminal growth rate is typically a weighted average of the required rates of return by debt and equity investors
- C.
- The discount rate should be decreased to account for the risk that future cash flows could be impacted by unpredictable climate policy shifts
求解题思路和每个选项的答案分析。关键词记哪些?