其他选项

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.