开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)|3.2.5(安卓)APP下载

周梅 · 2024年03月23日

公司治理

* 问题详情,请 查看题干

NO.PZ202403050100000203

问题如下:

Which of the following approaches to identifying a company’s ESG factors best describes the one used by the private equity fund that Malik mentions?

选项:

A.ESG data providers B.Proprietary methods C.Not-for-profit initiatives

解释:

A is incorrect. ESG data providers would be independent organizations, such as MSCI or Sustainalytics, from whom the private equity fund would purchase information.

B is correct. The private equity fund is using proprietary methods to identify and assess ESG investments. Proprietary methods include analysts using their own judgement based on information available from corporate reports, industry organizations, news reports, and environmental groups.

C is incorrect. GRI (Global Reporting Initiative) and SASB (Sustainable Accounting Standards Board) are examples of not-for-profit organizations working to develop sustainability reporting standards. The private equity firm is not relying on those sources.

proprietary method to identify company and industry ESG factors. This approach relies on using company-specific ESG data that is publicly available from annual reports, proxy reports, corporate sustainability reports, and regulatory filings such as the 10-K. The problem is inconsistent reporting of ESG information and metrics among firms. The level of disclosure also varies considerably among companies because ESG-related disclosures are voluntary. This creates comparability issues for analysts.

proprietary method

老师讲解下这个知识点吧

1 个答案

王琛_品职助教 · 2024年03月24日

嗨,爱思考的PZer你好:


1

本题考查识别 ESG 因素的三种方法

包括:专利法,通过 ESG 数据供应商,非营利性行业倡议和可持续性报告框架

我们介绍了每种方法的特点及缺点

请参考强化班讲义墨迹版 P102

 

2

案例背景,交代了使用的方法:使用公司提供的数据,并从行业组织、新闻报道和环保组织中寻找其他信息

对应的是「专利法」proprietary methods

这种方法需要源数据,即公司对外披露的 ESG 数据,可以从年度报告、公司可持续发展报告和监管文件(如10-K)中公开获得

3

选项 A 通过 ESG 数据供应商

这种方法涉及使用 ESG 数据供应商提供的信息,数据供应商比如 MSCI 或 Sustainalytics

这些供应商提供 ESG 评分和排名

4

选项 C 非营利性行业倡议和可持续性报告框架

这种方法希望在公司报告中制定一个标准化的 ESG 披露框架

例如,可持续会计准则委员会(SASB)就在寻求促进统一的会计标准

----------------------------------------------
就算太阳没有迎着我们而来,我们正在朝着它而去,加油!

  • 1

    回答
  • 1

    关注
  • 284

    浏览
相关问题