NO.PZ2025012101000013
问题如下：
Double materiality is best described as:
选项：
A.an extension of financial materiality that considers the impacts of a company on the climate or any other ESG factor.
B.an accounting framework with three parts: social, environmental (or ecological),and financial (people, planet, and profit).
C.investments made with the specific intent of generating positive, measurable social and environmental impact alongside a financial return.
解释：
A is correct. Double materiality is an extension of the accounting concept of financial materiality. Double materiality considers the impacts of a company on the climate—or any other ESG factor. An accounting framework with three parts is known as the triple bottom line. Impact investing refers to investments made with the specific intent of generating positive, measurable social and environmental impact alongside a financial return.请问C选项错在哪里，感觉和A选项一个意思
