NO.PZ2024010507000029
问题如下：
A company in the technology sector contracted an ESG rating agency for an evaluation of its ESG performance. The ESG rating agency assigned the company an ESG risk rating of 24 (medium risk) on a scale from 0 (negligible risk) to 40+ (severe risk). The same company learned that it was also rated by another ESG rating agency and assigned an ESG score of 83 on a scale from 0 (defaulting ESG performance) to 100 (perfect ESG performance). This ESG score places the company among the 10 best ESG performing companies in the technology sector. The difference in methodologies and the outcomes of the rating process of the two ESG rating agencies is most likely to:选项：
A.inform the company’s management on actions to improve ESG performance. B.hinder the ESG performance of the company from being reflected in the stock price. C.reduce the variability in findings of empirical research focusing on assessment of ESG scores.解释：
B is correct. The difference in methodologies of ESG agency raters poses challenges for companies and investors. Since one of the ESG agency raters places the company in the medium-risk category, while another rater places the company in the ESG best-performing companies category, it might be difficult for the investors to reflect the ESG scores in the company’s stock prices. Such a difference in ratings prevents the company’s management from understanding whether and which actions are needed to improve ESG performance and poses challenges for empirical research efforts.D选项为什么不对呢？一家公司用两家不同的评级机构，不是为了减少评分不准确的差异性么？另外这道题对应的知识点，在讲义的哪里？没有印象学习到呢
