NO.PZ2025022502000007
问题如下：
Which of the following statements best describes double materiality?
Statement 1: It looks at the two-way impacts between companies and climate change, the environment, and society.
Statement 2: It produces reliable measures by focusing on financial results recognized in the financial statements.
Statement 3: It shows the ease of navigating multiple dimensions of sustainability, given costs and sustainability goals are always well-aligned.
选项：
A.Statement 1
B.Statement 2
C.Statement 3
解释：
A is correct because one notable concept gaining prominence in EU nonfinancial reporting rules is that of “double materiality”—that is, the two-way impacts between companies and climate change, the environment, and society.c选项是什么意思？不太理解？
