NO.PZ2024010504000025
问题如下：
Why is a (social) materiality assessment important?选项：
A.It is standard procedure in investment analysis, which makes it an important tick-box exercise.
B.Not all countries, sectors, and companies are affected equally by the different social megatrends and social factors.
C.A social materiality assessment is required by law in many jurisdictions.
解释：
B is correct. It is important for investment analysts to assess social materiality because social factors have varying impacts at the country level, sector level, and company level.这道题的正确选项是B吗？对应哪个知识点
