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139****0989 · 2024年05月23日

这题不是很理解，请解释说明下

  1. ESG
  2. ESG analysis, valuation and integration

NO.PZ2024021802000073

问题如下：

When using standardized frameworks to assess materiality, analysts are most likely to:

选项：

A.include factors that are not financially material. B.stop using proprietary materiality assessments. C.consider different ESG factors for companies in the same sector.

解释：

A. Incorrect because materiality is typically measured in terms of both the likelihood and magnitude of impact. Many practitioners focus exclusively on material ESG factors. Determining which ESG issues are most material involves judgment and is not an exact science. Frameworks such as the materiality maps provided by SASB (now part of the ISSB) provide guidance, but investment professionals often develop their own view on what is most material.

B. Incorrect because various stakeholders do not agree on how to define or report materiality, so developing proprietary materiality assessments alongside standardized frameworks continues to be an important competency for investors.

C. Correct because material ESG factors differ by companies in different sub-sectors of the same sector. Companies in the same sector might be judged to have different material ESG factors. For instance, in the health care industry, a medical insurer will have different material factors than a pharmaceutical company. And even in the same industry, individual companies can have different material factors.

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王岑 · 2024年05月24日

嗨，爱思考的PZer你好：


这道题目问的是：当使用标准化框架来评估实质性时，分析师最有可能：

选项：

A. 包括那些在财务上并不重要的因素。

B. 停止使用专有的实质性评估。

C. 为同一行业的公司考虑不同的ESG因素。

A选项不正确，实质性通常是根据影响的可能性和大小来衡量的。许多从业者专注于实质性的ESG因素。确定哪些ESG问题是最重要的涉及判断，而不是精确的科学。像SASB（现为ISSB的一部分）提供的实质性地图提供了指导，但投资专业人士通常会开发自己的观点，认为哪些因素最重要。

B选项正确，各方对如何定义或报告实质性没有达成一致，因此开发专有的实质性评估仍然是投资者的重要能力。即使有标准化框架，许多投资者仍然会使用他们自己的专有评估方法来补充这些框架。

C选项是正确的，不同子行业的公司会有不同的实质性ESG因素。同一行业的公司可能在实质性ESG因素上有所不同。例如，在医疗保健行业，医疗保险公司和制药公司会有不同的实质性因素。即使在同一行业，不同公司的实质性因素也可能不同。

标准化框架（如SASB的实质性地图）为不同行业和子行业提供了一般指导，帮助分析师识别出哪些ESG因素对某一特定行业或子行业是实质性的，然而，标准化框架不能涵盖所有公司的具体情况，尤其是当同一行业中的公司在业务模式、规模、地理位置等方面存在差异时。分析师在使用标准化框架时，需要根据具体公司的实际情况进行判断和调整。尽管框架提供了基础指导，但分析师仍需考虑公司的具体业务特征和运营环境，以确定最相关的ESG因素。



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