NO.PZ2022101401000010
问题如下：
Which of the following statements concerning approaches to identify ESG factors is least likely correct?
选项：
A.ESG disclosures potentially create comparability issues for analysts using proprietary methods.
B.Ratings and analysis from ESG data providers are totally objective.
C.The Sustainable Accounting Standards Board (SASB) seeks to promote uniform accounting standards for sustainability reporting.
解释：
B is correct.
Vendors obtain publicly available corporate ESG disclosures and translate them into individual ESG analyses, scores, and/or rankings for each company in the vendor’s universe, often with subjective assessments by ESG analysts
请问这里的内容是考察的哪一个课纲上的内容
