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fallenangel625 · 2024年02月23日

B不理解

  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."

虽然排除法可以把AC排除，但B里头的关于披露不理解了，能在解释下重要地图吗？

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1 个答案

pzqa38 · 2024年02月23日

嗨，努力学习的PZer你好：



选项B正确地指出了SASB（可持续性会计标准委员会）的“重要性地图”主要功能：识别和比较不同行业和部门的ESG披露主题。这一工具的核心价值在于它为投资者、公司和其他利益相关者提供了一个框架，以了解在不同行业中哪些ESG因素被认为是财务上具有重大意义的，即那些可能会合理地影响公司财务状况或经营表现的因素。

SASB的重要性地图并不直接量化这些因素对不同行业和部门的财务影响，也不直接评估这些因素对公司投资表现的影响（这解释了为什么A和C选项不正确）。相反，它提供了一种方法来识别和比较这些因素，使得投资者和公司能够更好地理解并将这些信息纳入其决策过程中。通过这种方式，SASB标准旨在提高ESG信息的可比性和透明度，支持投资者和公司做出更明智的决策。

简而言之，SASB的材料性地图是一个互动工具，它根据行业的不同展示了被认为对投资者最重要的ESG披露主题。这些披露主题被认为在财务上具有重大意义，因为它们可能会影响公司的财务状况或经营表现。通过识别并比较这些主题，材料性地图帮助利益相关者理解在不同行业中哪些ESG因素最重要，从而促进了更加明智和可持续的投资决策。

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努力的时光都是限量版，加油！

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