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明明 · 2023年12月11日

为什么C不对？

  1. ESG
  2. Environmental factors

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."

解释里提到的research阶段，C选项里没有说啊。

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1 个答案

王岑 · 2023年12月12日

嗨，努力学习的PZer你好：


C选项（"评估财务上重要的ESG因素对公司投资表现的影响"）不正确，因为SASB（Sustainability and Accounting Standards Board，可持续性和会计标准委员会）开发的“实质性地图”本身并不是用来直接评估财务上重要的ESG因素如何影响公司的投资表现。相反，它是一个工具，用于识别和比较不同行业和部门的ESG披露主题。

SASB的实质性地图提供了一个框架，帮助理解在不同行业中哪些ESG议题被认为是财务上重要的，但这个工具本身并不进行对这些议题如何具体影响公司投资表现的评估。评估ESG因素对公司投资表现的影响是一个更复杂的过程，通常涉及对特定公司的深入分析，包括但不限于风险评估、财务影响分析等，这超出了实质性地图的功能范畴。

因此，C选项的说法不准确，它混淆了SASB实质性地图的目的和功能。该工具更多是用于识别和比较不同行业和部门中的ESG议题，而非直接评估这些议题对公司投资表现的具体影响。

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努力的时光都是限量版，加油！

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