c为什么不对。

NO.PZ2024010507000022

问题如下：

Which of these is least likely to be an ESG-integrated valuation technique?

选项：

A.Adjusting cash flows due to cash tax adjustments

B.Adjusting cost of capital due to poor governance ratings

C.Adjusting sales growth assumptions due to weak employee engagement scores

解释：

A is correct. The rationale for the adjustment to cash flows does not directly relate to an ESG factor. The other options do integrate ESG because the adjustment to sales growth assumptions relates to a social (S) factor (employee engagement scores), and the adjustment to cost of capital relates to a governance (G) factor (governance ratings).

请解释一下谢谢不太懂

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净净_品职助教 · 2025年06月22日

嗨，爱思考的PZer你好：

题目问哪一个最不可能是 ESG 整合型估值技术？也就是说，哪个选项跟 ESG 没什么关系。

C. Adjusting sales growth assumptions due to weak employee engagement scores

意思是：因为员工敬业度低，预测未来销售增长下调。
员工敬业度属于 S维度的 ESG 因素。
为什么影响销售增长？因为员工士气低落可能导致客户服务差、创新能力下降、客户流失，进而影响销售业绩。

所以 C 也是 ESG 整合，是将“社会因素”纳入估值预测。

A 选项调整的是税收因素，不属于 ESG；而 B 和 C 都是把 ESG 因素（治理和社会）整合进估值的过程。因此，最不可能是 ESG 整合技术的是 A。

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NO.PZ2024010507000022问题如下Whiof these is least likely to ESG-integratevaluation technique?A.Austing cash flows e to cash taustmentsB.Austing cost of capite to poor governanratingsC.Austing sales growth assumptions e to weemployee engagement scoresA is correct. The rationale for the austment to cash flows es not rectly relate to ESG factor. The other options integrate ESG because the austment to sales growth assumptions relates to a soci(S) factor (employee engagement scores), anthe austment to cost of capitrelates to a governan(G) factor (governanratings).A为什么不对？cash tax什么意思？

2024-05-22 22:36 1 · 回答