这个知识点在基础班好像没有提到过，可能是我遗漏了，可以具体说下么？

问题如下：

In response to Maghami’s ESG question, Lynbrock should most likely recommend using:

选项：

the SASB Materiality Map.

the Green Bond Principles

each company’s sustainability report.

解释：

A is correct. Maghami wants to find a resource that lists ESG factors material to the electricity generation sector. In an ESG context, materiality typically refers to ESG-related issues that are expected to affect a company’s operations, its financial performance, and the valuation of its securities. The Sustainability Accounting Standards Board (the SASB) seeks to promote uniform accounting standards for sustainability reporting. For this purpose, the SASB developed the SASB Materiality Map, which lists relevant ESG-related, sector-specific factors that the organization deems to be material.

B is incorrect because the Green Bond Principles are voluntary standards to guide issuers in the determination of labeling a bond green. The Green Bond Principles do not provide a list of ESG-related factors that are material to a specific sector.

C is incorrect because companies’ definitions of materiality in an ESG context may differ in usefulness. For example, some companies may use the term “material” in emphasizing positive ESG information even though such information may have little impact on the company’s operations or financial performance. Other companies may minimize or not report negative ESG information that investors might consider material. Consequently, a company’s sustainability report is not as likely as a SASB Materiality Map to provide a list of ESG- related factors that are material to a specific sector.