pzqa38 · 2023年11月27日
嗨,从没放弃的小努力你好:
Materiality or Risk Assessment
The first step of a financial materiality or risk assessment could be to determine what
the impact of social factors and trends could be on the investee companies in the
different sectors, operating in the different countries (which is also briefly described
in Section 3). For example, some sectors, such as the mining and oil and gas industry,
are more susceptible to human rights violations or health and safety issues.
This financial materiality assessment should be part of a company’s traditional risk
assessment. Non-financial risks, such as social risks, could have a material impact
on the performance of the investments and should therefore be taken into account.
Besides risks, certain companies or sectors could also provide investment opportunities
because they identify social trends early on and adapt their company strategy
to benefit from these trends instead of being caught at a disadvantage.
Recent EU and UK regulation is asking for double materiality reporting. The
concept of double materiality acknowledges that a company should report both on
sustainability matters that are: 1) financially material in influencing business value
and 2) ‘impact material,’ which is the impact of the company on the environment
and people. For assessment of material negative impact, the OECD Due Diligence
Guidance for Responsible Business Conduct and the UN Guiding Principles on
Business and Human Rights can be used. For a focus on positive impact and adding
value for ‘the organization, society, and the environment’ rather than just ‘financial
materiality’ enhancements, reference to the United Nations Sustainable Development
Goals are often made.
D选项认为影响力投资者判断重要性因素对社会环境以及最大化财务收益。显然最大化财务收益是不对的。
----------------------------------------------虽然现在很辛苦,但努力过的感觉真的很好,加油!
胆小的刺客 · 2023年11月27日
老师,一个小小的意见,您能否回答问题的时候截图或者告知书上的页数?在答案里您的排版都是乱的,实在难以辨认,谢谢