请翻译题目的中文

问题如下：

Research published by the Bank for International Settlements revealed that GHG emissions of borrowing firms have affected bank lending to these firms, but bank-by-bank disparities are high. Based on this information, an analyst is looking to develop a scorecard for three banks by assigning a score on a scale from 1 (poor GHG emission policies and practices) to 5 (strong GHG emission policies and practices).

Bank A has a GHG emission policy and reports total GHG emissions/million revenue ($)

Bank B does not have a GHG emission policy and reports Scope 1 GHG emissions/million revenue ($)

Bank C has a GHG emission policy and reports total GHG emissions/million revenue ($) and Scope 1, 2, and 3 GHG emissions/million revenue ($)

Which of the three banks is most likely to receive the highest score?

选项：

A.Bank A B.Bank B C.Bank C

解释：

C is correct. Analysts can develop scorecards to assess materiality of different ESG factors for a company and translate qualitative judgments into numerical scores. Bank C has the strongest stance in terms of reporting GHG emissions since it has a GHG emission policy and reports GHG emissions both as total figures and broken down into Scope 1, 2, and 3 emissions.