A选项为什么错误？

问题如下：

选项：

A.have similar impacts across different sectors.

B.are not considered in a financial materiality assessment.

C.may provide investment opportunities if recognized early.

解释：

C is correct because non-financial risks, such associal risks, could have a material impact on the performance of theinvestments and should therefore be taken into account. Besides risks, certaincompanies or sectors could also provide investment opportunities because theyidentify social trends early on and adapt their company strategy to benefitfrom these trends instead of being caught at a disadvantage.