15:24 (1X)
这里是不是前后有些矛盾?:
* Materiality assessments: identify the ESG issues that are likely to have an impact on the company’s financial performance.
重大性/实质性评估:识别可能对公司财务业绩产生(实质性)影响的ESG问题
Non-material factors are considered to not impact investment considerations such as
financials, valuations or company business models.
非物质因素被认为不会影响投资考虑因素,如财务、估值或公司商业模式。
红色部分:一方面财务表现是评估重大性/实质性的标准;后面的non-material factors又说financials是非重大性因素,不会影响投资?