老师能提供一下知识点吗

问题如下：

The Freshfields report was seminal in understanding that:

选项：

A.

corporate profits are materially at risk from state intervention.

B.

ESG issues are relevant for financial valuation and fiduciary duty.

C.

humanity’s ability to thrive is contingent on respecting planetary boundaries.

解释：

B is correct. The Freshfields report argued that “the modern interpretation of fiduciary duty recognizes that failing to consider long-term investment value drivers—which include ESG issues—in investment practice is a failure of fiduciary duty.” The planetary boundaries were identified by the Stockholm Resilience Centre, and it was analysis conducted by McKinsey that addressed corporate profits being at risk from state intervention.