During which of the three steps an ESG rating provider typically follows to produce an ESG rating does the dispersal of opinion between ESG providers start:
A gather data points for the indicator
B quantifying data points via scoring or ranking
C identifying material ESG indicators for the sector.
感觉哪一步都会有分歧，尽管C的分歧会小一点，A和B分歧会越来越大，所以不确定诗选C还是A
