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嘘～qiao · 2023年10月10日

a为什么错？

  1. ESG
  2. ESG analysis, valuation and integration

NO.PZ2022120703000065

问题如下：

Which of the following statements about company disclosure on ESG topics is most accurate?

选项：

A.Disclosure is often compulsory under typical reporting standards

B.Over-disclosure can be a problem, particularly of non-material ESG information

C.Listed companies must adhere to globally uniform minimum disclosure standards

解释：

B is correct because "there can be a problem of over-disclosure – particularly of non-material ESG information."

A is incorrect because "disclosure of ESG data is often not compulsory under typical reporting standards. Although ‘material factors impacting financials’ is a standard reporting idea, management has large flexibility in what is chosen to be reported."

C is incorrect because "companies have variable disclosure policies and reporting. While for listed companies, minimum accounting reporting standards are adhered to, these standards vary in different regions."

b在说过度披露，为什么正确？a为什么错？

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1 个答案

Tina_品职助教 · 2023年10月11日

嗨，从没放弃的小努力你好：


选项B：Over-disclosure can be a problem, particularly of non-material ESG information

这个选项提到过度披露可以是一个问题，特别是非实质性的ESG信息披露。会造成披露冗长而无效。


选项A：Disclosure is often compulsory under typical reporting standards

这个选项提到，通常的报告标准下，披露是强制性的。但我们知道“ESG数据的披露通常在典型的报告标准下并不是强制性的，披露内容的选择也是有灵活性的”因此，A选项是不正确的。

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2024-11-14 11:48 1 · 回答

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2023-09-20 17:09 1 · 回答