NO.PZ2022120701000040
问题如下：
An investment fund requires that its analysts consider an extensive list of potential social factors and trends that could affect the performance of individual investments Which of the following steps should its analysts take first when evaluating the social suitability of a potential acquisition?选项：
A.Carry out a materiality assessment
B.Model potential impacts of the social factors on key ratios
C.Consider the impact of the UN Sustainable Development Goals
解释：
Carrying out a materiality assessment, or determining which of the social factors and trends is likely to have a significant impact on the performance of the investments, is the next logical step Once the materiality assessment is complete, the potential impacts can be modeled and the impact of the UN Sustainable Development Goals can be considered为啥不选c，感觉内容都沾边
