NO.PZ2025022501000059
问题如下:
ESG data across companies are difficult to compare due to:选项:
A.high correlation among third-party ESG ratings.
B.varying cultural norms and expectations by geography.
C.the creation of ESG reporting frameworks and disclosure standards analogous to IFRS and US GAAP in financial reporting.
解释:
B is correct because comparability difficulties extend beyond companies employing different reporting frameworks to low correlation among third-party ESG ratings and varying cultural norms and expectations by geography.想问下C选项的解释