在模拟考试B卷中有题目如下：
When using standardized framework to assess materiality, analysts are most likely to:
A. include factors that are not finacially material
B. stop using propriotary materiality assessments
C.consider different ESG factors for companies in the same sector
这道题，A选项为什么不对？ 题目涉及的考点在讲义中什么章节什么位置？
