NO.PZ2022120703000036
问题如下：
A company fails to manage its social factors effectively. Which of the following financial analysis adjustments would be most appropriate?
选项：
A.Increase the discount rate assumption
B.Increase the carbon tax rate assumption
C.Decrease the potential liabilities assumption
解释：
A is correct because "besides specific impacts on estimates regarding future revenues, costs and potential liabilities in a company’s financial analysis, analysts might decide to raise the discount rate to reflect a higher risk profile if a company does not manage social factors appropriately."
B is incorrect because carbon tax rate is related to environmental factors. "Carbon taxation takes a different approach by directly setting an explicit price on GHG emissions."
C is incorrect because the analysts would increase the potential liabilities assumption. "Besides specific impacts on estimates regarding future revenues, costs and potential liabilities in a company’s financial analysis, analysts might decide to raise the discount rate to reflect a higher risk profile if a company does not manage social factors appropriately."
我的理解：折扣率越低，低到总收益很低的项目都要被纳入审计范围，说明这家公司的财务风险越高。
～反了，哪点理解错了？
