NO.PZ2022071601000015
问题如下:
What is the least likely reason why a pension fund trustee may consider ESG investing?
选项:
A.Pension fund trustees should act in the interest, including non-financial interests, of pension fund members; and the members have voiced their interest in social and environmental impact
B.Pension fund trustees have the fiduciary duty to consider factors that are financially material to the long-term returns of the pension fund
C.Pension fund trustees risk legal action by not managing climate change-related risks
D.Pension fund trustees are the ultimate beneficiaries of pension funds and, as a result, should act in their interest
解释:
A,B,C选项均正确。
D选项说Trustees是最终受益人,这个说法错误,Pension Fund最终受益人是雇员,也就是参加pension fund的members,所以是错误的,那么正确选项就是D选项。
最终受益人的认定到底是什么