In relation to materiality assessment, which of the following is correct?
A. The materiality assessment is typically contained in the valuation stage.
B. Materiality is measured in terms of likelihood and magnitude of impact on a company’s financial performance.
C. Evidence that non-material factors impact financials, valuations, and company business models.
D. Ethical or impact investors judge material factors affecting social, environmental, and maximum financial returns.
Solution
B is correct.
为什么C不正确？
