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ʚ LOEWE ɞ · 2023年04月11日

怎么用这个规则评判好坏呢？

  1. ESG
  2. Social factors

NO.PZ2022120701000038

问题如下：

An investment fund scores its potential investments on a scale of one to ten based on the contributions they make to the environmental objectives under the EU taxonomy for sustainable activities The following table shows how each company’s score has changed over the past year Which company most likely complies with the EU taxonomy for sustainable activities?


选项：

A.Company 1 B.Company 2 C.Company 3

解释：

Company 2 best fulfills the requirements to substantially contribute to one objective (climate change adaptation at +3 points) while doing no significant harm to the others

怎么用这个规则评判好坏呢？

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Tina_品职助教 · 2023年04月12日

嗨，爱思考的PZer你好：


根据欧盟分类法，要满足三个原则：

1）对六个环境目标的其中一个做出重大贡献

2）对其它五个不能造成重大损害

3）满足最低social和governance的标准


在同样得分下，

Company 1 对其中cliamte change adaption 有重大损害，所以错误

Company 3不符合是因为没有对六个环境目标的其中一个做出重大贡献。

Company 2 对其中一个做出重大贡献，对其它五个没有重大损害，所以正确。

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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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