NO.PZ2024010507000006
问题如下：
Which of the following is an example of an ESG-integrated valuation adjustment? Upward adjustment in:选项：
A.sales growth due to high employee engagement
B.equity fair value due to the weak governance of a company
C.cost of debt for new project financing with lower carbon intensity compared to similar projects
解释：
A is correct. A high level of employee satisfaction and engagement translates to superior customer retention and revenue growth. Weak governance for a company leads to downward adjustments in equity fair values, and low-carbon-intensity projects suggest downward adjustment in cost of debt compared to other, similar projects with higher carbon intensity.为什么c选项是不对的
