NO.PZ2024021801000001
问题如下：
Which of the following is a governance issue?
选项：
A.Tax transparency
B.Health and safety
C.Working conditions
解释：
A is correct because examples of the definition and scope of ESG issues can be illustrated by the two widely-referenced organisations. Tax Transparency falls under the umbrella of Governance. B is incorrect because Health & Safety falls under the umbrella of Social by FTSE Russell. C is incorrect because working conditions is an example of Social in the taxonomy by PRI.
讲义上列举的【bribery and corruption】、【trade association，lobbying and donation】， 【tax strategy】这几个为什么属于governance factors？ 我认为应该属于social factors。请逐一解读让我理解。谢谢！