NO.PZ2022120703000008
问题如下：
As policies on ESG and financial regulation mature, regulatory requirements will most likely move from:
选项：
A.mandatory to voluntary. B.implementation and reporting to policy. C.comply or explain’ to ‘comply and explain’.解释：
C is correct because "it is anticipated that as policies on ESG and financial regulation reach maturity, an increasing number of governments will recognize the importance of moving to stronger requirements, moving away from: 'comply or explain’ to ‘comply and explain'; voluntary to mandatory; and policy to implementation and reporting."
A is incorrect because "it is anticipated that as policies on ESG and financial regulation reach maturity, an increasing number of governments will recognize the importance of moving to stronger requirements, moving away from … voluntary to mandatory."
B is incorrect because "it is anticipated that as policies on ESG and financial regulation reach maturity, an increasing number of governments will recognize the importance of moving to stronger requirements, moving away from: … policy to implementation and reporting."
老师，请问B选项出现在讲义什么部分呢？
还是不懂B为什么不对呢？
