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熊熊 · 2025年06月08日

这道题不太理解,正确答案是C吗?能不能详细说说PLSA

NO.PZ2024010509000009

问题如下:

The PLSA’s guide on ESG integration requires disclosure on:

选项:

A.elimination of ESG risks.

B.short-term ESG secular trends.

C.management and monitoring of ESG risks and opportunities.

解释:

C is correct. The PLSA published a disclosure guide for public equities developed by a group of pension schemes, setting out some pared-down expectations for manager reporting on both ESG integration and stewardship activities. The disclosure on ESG integration asks for separate disclosure on both identification of ESG risk and the management and monitoring of ESG risks and opportunities.

这道题不太理解,正确答案是C吗?能不能详细说说PLSA

1 个答案

王岑 · 2025年06月09日

嗨,从没放弃的小努力你好:


PLSA 是 Pension and Lifetime Savings Association的缩写,即英国养老金与终身储蓄协会。该协会在2015年发布了公开股票披露指南,对管理人在ESG 整合(ESG integration )和受托责任活动(stewardship activities)方面的报告提出期望,要求对ESG风险识别、ESG风险与机遇的管理和监测进行单独披露。

就考试而言,需要知道两个细节:

  1. PLSA的指南要求的两个披露项:识别ESG风险;ESG风险与机遇的管理和监测
  2. 要求对上面两项进行单独披露

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虽然现在很辛苦,但努力过的感觉真的很好,加油!

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