NO.PZ2022072501000014
问题如下:
Which of these is NOT an ESG-integrated valuation technique?
选项:
A.Adjusting sales growth assumptions due to weak employee engagement scores. B.Adjusting cost of capital due to poor governance ratings. C.Adjusting cash flows due to cash tax adjustments. D.Changing fair value price/earnings (PE) ratio due to strong sustainability scores.解释:
解析:
选项C错误。由于税的调整而调整财务数据,这个不是ESG分析。
Which of these is NOT an ESG-integrated valuation technique?
您的回答C, 正确答案是: C
A Adjusting sales growth assumptions due to weak employee engagement scores.
是否weak employee engagement scores 暗示公司的治理或者社会责任履行不到位?