NO.PZ2022120703000023
问题如下：
Which of the following statements is most accurate? The 'materiality map' developed by the Sustainability and Accounting Standards Board (SASB):
选项：
A.quantifies financially material ESG factors across different industries and sectors.
B.identifies and compares ESG disclosure topics across different industries and sectors.
C.assesses the impact of financially material ESG factors on the investment performance of a company.
解释：
B is correct because "SASB provides an interactive proprietary tool that identifies and compares disclosure topics across different industries and sectors, described as a ‘materiality map’." "The sustainability accounting standards identify financially material issues that are reasonably likely to impact the financial condition or operating performance of a company and therefore are most important to investors."
A is incorrect because the 'materiality map' does not quantify financially material ESG factors across different industries and sectors. "SASB provides an interactive proprietary tool that identifies and compares disclosure topics across different industries and sectors, described as a ‘materiality map’."
C is incorrect because "the research stage not materiality map typically contains a materiality assessment to identify the ESG issues that are likely to have an impact on the company’s financial performance." "After the research stage and any relevant risk and materiality mapping... , practitioners assess the impact of material financial and ESG factors on the corporate and investment performance of a company."
不是每个披露的吧？两者是一个意思吗？
