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aileen20180623 · 2023年01月30日

感觉么有特意指明要选C

* 问题详情,请 查看题干

NO.PZ202210140100000101

问题如下:

The potential problem with Yorkton’s approach to identifying ESG factors is the:

选项:

A.

promotion of uniform accounting standards.

B.

subjective assessment of ESG scores and rankings.

C.

inconsistent reporting of ESG information and metrics among firms.

解释:

C is correct. Yorkton uses the proprietary method to identify company and industry ESG factors. This approach relies on using company-specific ESG data that is publicly available from annual reports, proxy reports, corporate sustainability reports, and regulatory filings such as the 10-K. The problem is inconsistent reporting of ESG information and metrics among firms. The level of disclosure also varies considerably among companies because ESG-related disclosures are voluntary. This creates comparability issues for analysts.

A is incorrect because the promotion of uniform accounting standards is an alternative approach used to identify ESG reports. This approach involves not-for-profit initiatives and sustainability reporting frameworks that develop a standardized framework of ESG disclosures in corporate reporting. As an example, the Sustainable Accounting Standards Board (SASB) seeks to promote uniform accounting standards.

B is incorrect because it relates to an alternative approach to identifying company and industry ESG factors. This approach involves using information supplied by ESG data vendors, such MSCI or Sustainalytics. The vendors provide ESG scores and/or rankings for each company. The problem with this approach is the subjective element to the interpretation of ESG scores and rankings.

我选的A,就觉得c的那个点在题目里没提示。结果我错了。有点懵

1 个答案

王琛_品职助教 · 2023年01月31日

嗨,从没放弃的小努力你好:


1

这道题的考点是识别 ESG 因素的三种方法,包括:专利法,通过 ESG 数据供应商,非营利性行业倡议和可持续性报告框架

我们介绍了每种方法的特点及缺点

请参考强化班讲义墨迹版 P100

2

案例背景第一段最后一句话,交代了 Y 同学所使用的方法是「专利法」:"Yorkton uses proprietary methods to identify the ESG factors"

这种方法需要源数据,即公司对外披露的 ESG 数据,可以从年度报告、公司可持续发展报告和监管文件(如10-K)中公开获得

但问题是,公司之间对 ESG 信息和指标的报告不一致

由于 ESG 相关的披露是自愿的,导致各公司之间的披露水平也有很大差异

所以,给分析师带来了可比性问题,即选项 C 所说的 "公司之间对 ESG 信息和指标的报告不一致"

3

选项 A 对应方法:非营利性行业倡议和可持续性报告框架

这种方法希望在公司报告中制定一个标准化的 ESG 披露框架

例如,可持续会计准则委员会(SASB)就在寻求促进统一的会计标准

4

选项 B 对应方法:通过 ESG 数据供应商

这种方法涉及使用 ESG 数据供应商提供的信息,数据供应商比如 MSCI 或 Sustainalytics

这些供应商提供 ESG 评分和排名

需要注意,数据供应商在评估分数和排名时,也是涉及主观 (subjective) 判断的

5

这三种方法的特点及缺点,我们在课程中都有强调哈

而且这是 2023 原版书,相比 2022 原版书变化的内容,写的比 2022 更细致,所以咱是需要掌握的哈

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虽然现在很辛苦,但努力过的感觉真的很好,加油!

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2023-02-03 17:10 1 · 回答