这个问题在考哪个知识点

NO.PZ2025012207000013

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).

B和C为什么不对，没看懂这题

添加评论

1 个答案

净净_品职助教 · 2025年07月07日

嗨，从没放弃的小努力你好：

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。

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。

这道题的考点贯穿这个证书的课程内容，在第3，4，5，7章都有提到，关键点在于ESG整合投资是要讲ESG因素考虑到估值模型中。

----------------------------------------------
虽然现在很辛苦，但努力过的感觉真的很好，加油！

添加评论

1
回答
0
关注
5
浏览

我要回答关注问题

相关问题

NO.PZ2025012207000013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).我看着三个感觉每一个都是对的呀，E引起的转型风险不是带来税收问题，这个会不会影响现金流呢？

2025-03-29 19:17 1 · 回答