请问出自教材哪里呢

问题如下：

ESG data across companies are difficult to compare due to:

选项：

A.high correlation among third-party ESG ratings. B.varying cultural norms and expectations by geography. C.the creation of ESG reporting frameworks and disclosure standards analogous to IFRS and US GAAP in financial reporting.

解释：

B is correct because comparability difficulties extend beyond companies employing different reporting frameworks to low correlation among third-party ESG ratings and varying cultural norms and expectations by geography.