使用报告框架

问题如下：

An issuer's use of a broadly accepted ESG reporting framework is:

选项：

A.a qualitative indicator of its ESG practices.

B.a quantitative indicator of its ESG practices.

C.an indicator that its ESG reporting is always audited.

解释：

A. Correct because, in qualitative ESG analysis, one indicator of quality is an issuer’s use of a broadly accepted reporting framework, such as the standards developed by the Sustainability Accounting Standards Board (SASB), which was subsumed by the International Sustainability Standards Board (ISSB).

B. Incorrect because, in qualitative (not quantitative) ESG analysis, one indicator of quality is an issuer’s use of a broadly accepted reporting framework, such as the standards developed by the Sustainability Accounting Standards Board (SASB), which was subsumed by the International Sustainability Standards Board (ISSB).

C. Incorrect because use of a broadly accepted ESG reporting framework does not mean that the ESG reporting will be audited, which is actually rare today.