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stealth · 2025年03月19日

b和c都对那为什么正确答案是C呢

  1. ESG
  2. ESG analysis, valuation and integration

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.


b和c都对那为什么正确答案是C呢

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净净_品职助教 · 2025年03月19日

嗨，从没放弃的小努力你好：


这道题解析写着B incorrect

选项 B 错误的原因是：即使有标准化框架（如 SASB/ISSB 提供的行业物质性地图），投资者和分析师仍然需要发展自己的专有物质性评估方法，而不会完全停止使用它们（B选项描述的是停止使用）。原因包括：

  1. 标准化框架的局限性：标准框架提供行业层面的指导，但不能完全涵盖公司层面的具体情况。例如，同一行业内的公司，甚至同一细分行业的公司，可能因商业模式、地域、供应链等因素而面临不同的 ESG 物质性问题。
  2. 不同利益相关者的分歧：没有单一公认的物质性定义。不同投资者、公司、监管机构对什么是“物质性”存在不同看法。因此，机构投资者往往会结合标准框架和自身研究，开发专有的物质性评估，以便更符合自身的投资目标和风险管理需求。


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