净净_品职助教 · 2024年11月11日
嗨，努力学习的PZer你好：
选项C之所以错误，是因为在当前的实践中，财务报表和可持续性报告通常不会同时发布。这就导致了在信息的一致性和关联性方面存在不足，可能会影响投资者对公司财务状况和ESG表现的全面理解。虽然针对这个问题，IFRS S1（国际财务报告准则可持续性披露标准）引入了一项新要求，强调财务报表和可持续性披露之间的关联性和一致性，明确要求两者应在同一时间发布，以便于投资者将财务信息和ESG信息结合起来进行分析。但是，在许多司法管辖区，它还没有成为强制要求。企业可以自愿采用IFRS S1标准来增强ESG披露的透明度和与财务报告的连贯性，是否强制执行仍取决于各个国家和地区的监管机构是否将其纳入本地法规体系。
----------------------------------------------虽然现在很辛苦，但努力过的感觉真的很好，加油！
NO.PZ2024021801000086问题如下 With respeto the current state of ESG sclosures:A.materiality threshol are often inconsistent across companies in the same instry.B.reporting stanr anrequirements for ESG risks anopportunities are not available.C.financistatements ansustainability sclosures are usually publishethe same time. Correbecause many investors view companies’ ESG sclosures inaquate because some of the sclosures might missing or they are incomplete, not comparable across companies, or unaute Investors ancompany management teams sagree about materiality threshol anabout whshoulscloseIncorrebecause many investors toy struggle with “alphabet soup” of fragmente voluntary, sustainability-relatestanr anrequirements. However, whis not available is a truly globbaseline of sustainability sclosures.Incorrebecause financistatements ansustainability sclosures are usually not publishethe same time, such, the new IFRS S1 stanremphasizes the neefor consistenanconnections between financistatements ansustainability sclosures, requiring financistatements ansustainability sclosures to publishethe same time. a中，如果同一行业内不同公司之间重要性是不同的，那参考SASB的重要性地图有什么意义
other:看完c的，c也应该是正确的啦
NO.PZ2024021801000086问题如下 With respeto the current state of ESG sclosures:A.materiality threshol are often inconsistent across companies in the same instry.B.reporting stanr anrequirements for ESG risks anopportunities are not available.C.financistatements ansustainability sclosures are usually publishethe same time. Correbecause many investors view companies’ ESG sclosures inaquate because some of the sclosures might missing or they are incomplete, not comparable across companies, or unaute Investors ancompany management teams sagree about materiality threshol anabout whshoulscloseIncorrebecause many investors toy struggle with “alphabet soup” of fragmente voluntary, sustainability-relatestanr anrequirements. However, whis not available is a truly globbaseline of sustainability sclosures.Incorrebecause financistatements ansustainability sclosures are usually not publishethe same time, such, the new IFRS S1 stanremphasizes the neefor consistenanconnections between financistatements ansustainability sclosures, requiring financistatements ansustainability sclosures to publishethe same time. esg报告标准和要求不是没有统一要求吗？为什么b不对
