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Nagi · 2025年06月03日

其他选项

NO.PZ2025022501000017

问题如下:

Which of the following statements is most accurate? The 'materiality map' developed by the Sustainability and Accounting Standards Board (SASB):

选项:

A.quantifies financially material ESG factors across different industries and sectors.

B.identifies and compares ESG disclosure topics across different industries and sectors.

C.assesses the impact of financially material ESG factors on the investment performance of a company.

解释:

B is correct because SASB provides an interactive proprietary tool that identifies and compares disclosure topics across different industries and sectors, described as a ‘materiality map’. The sustainability accounting standards identify financially material issues that are reasonably likely to impact the financial condition or operating performance of a company and therefore are most important to investors.

想问下其他两个选项。

1 个答案

pzqa38 · 2025年06月03日

嗨,努力学习的PZer你好:


A选项错在量化一词不准确。因为实质性地图上面,只是用颜色大致区分重要性程度,并没有精准量化,需要结合公司实际情况制定具体权重。


C选项描述不对,SASB 常见英文全称是 “Sustainability Accounting Standards Board” ,中文为可持续性会计准则委员会 。就是衡量非财务指标重要性的。

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就算太阳没有迎着我们而来,我们正在朝着它而去,加油!

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