NO.PZ2025012207000004
问题如下:
Which of the following is an example of an ESG-integrated valuation adjustment? Upward adjustment in:选项:
A.sales growth due to high employee engagement B.equity fair value due to the weak governance of a company C.cost of debt for new project financing with lower carbon intensity compared to similar projects解释:
A is correct. A high level of employee satisfaction and engagement translates to superior customer retention and revenue growth. Weak governance for a company leads to downward adjustments in equity fair values, and low-carbon-intensity projects suggest downward adjustment in cost of debt compared to other, similar projects with higher carbon intensity.C错哪了