NO.PZ2022072501000014
问题如下:
Which of these is NOT an ESG-integrated valuation technique?
选项:
A.Adjusting sales growth assumptions due to weak employee engagement scores.
B.Adjusting cost of capital due to poor governance ratings.
C.Adjusting cash flows due to cash tax adjustments.
D.Changing fair value price/earnings (PE) ratio due to strong sustainability scores.
解释:
解析:
选项C错误。由于税的调整而调整财务数据,这个不是ESG分析。
老师,打个比方,一个公司在e方面没做好,可能增加碳税,进而影响现金流,所以c怎么不对呢