知识点在教材的哪里？

问题如下：

The management gap refers to material ESG risks that a company:

选项：

A.does not understand.

B.is not able to manage.

C.is able to manage but may not have yet done so.

解释：

C. Correct because for material ESG risk that has not been managed by a company, there are two types of risk:

1. unmanageable risk, which cannot be addressed by company initiatives; and

2. the management gap, which represents risks that could be managed by a company through suitable initiatives but which may not yet be managed.