NO.PZ2022120702000047
问题如下:
Which of these ESG issues included in a materiality map would be best described as a Social factor?选项:
A.Resource management. B.Business ethics and culture. C.Executive remuneration. D.Health and safety.解释:
本题考察的重大性地图来源于HSBC,教材位置(第三版):P332-Figure 7.3: EXAMPLE MATERIALITY MAP OF HIGH-LEVEL SECTORS ACROSS ESG FACTORS. A选项属于环境因素,B,C选项属于治理因素。
想问下内部员工的身体健康属于social factor还是governance factor呢?我觉得两个角度都合理,想请老师帮着分析下