No.PZ2024021801000086 (选择题)
With respect to the current state of ESG disclosures:
您的回答A, 正确答案是: A
A
materiality thresholds are often inconsistent across companies in the same industry.
B
reporting standards and requirements for ESG risks and opportunities are not available.
C
financial statements and sustainability disclosures are usually published at the same time.
B的意思就是标准不可用，这不也是目前的挑战么，答案解析里是用讲义里那段“挣扎在很多标准的字母汤里，目前没有一致的全球标准”，这不是证明B是准确的么？
考题的考察点是不是想说，现在其实是存在可用的标准的，只不过不一致而已，而这个选项直接说标准不可用，所以是错的？如果换成not consistent就对了？
我原本的对讲义的理解是，讲义强调标准很多但是不一致就是not available的意思。是不是我的过度解读讲义的意思了？
