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157****0450 · 2024年08月28日

Sustainability audits是一个概念吗？

  1. ESG
  2. Governance factors

NO.PZ2024021802000099

问题如下：

Sustainability audits are:

选项：

A.an independent guarantee of data accuracy. B.conducted by the financial audit firm for consistency. C.meeting the duty of legal compliance with ESG matters.

解释：

A is correct because sustainability audit methods include the provision of an independent guarantee that both data and analysis are credible and accurate.

B is incorrect because this assurance work may be conducted by leading audit firms or by smaller groups of alternative assurance providers that specialize in ESG matters. Therefore, sustainability audits are not conducted by the company's financial audit firm for consistency.

C is incorrect because assurance of ESG reporting is currently entirely voluntary, and therefore does not meet the duty of legal compliance with ESG matters.

在讲义的什么地方讲过Sustainability audits methods呢？

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2 个答案

Tina_品职助教 · 2024年08月31日

嗨，努力学习的PZer你好：


是的，现在教材的课后题有一些出的是比较偏。现在的考试也是偏向越来越细致。不过同学不用过于焦虑，跟着我们学习的流程，会帮助大家覆盖到考试的绝大部分考点的~

课后的这些练习题也可以当作一个补充知识点学习。 多增加一些理解记忆，它也不是课程原文的复制出题~

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努力的时光都是限量版，加油！

Tina_品职助教 · 2024年08月29日

嗨，爱思考的PZer你好：


Sustainability audits不是一种方法，是形容更加可持续的审计方式

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加油吧，让我们一起遇见更好的自己！

157****0450 · 2024年08月31日

很难从Sustainability audits这个词定位到这题是考这里的知识点。而且单从三个选项来看，看不出来选项有什么明显的错误。我发现很多考题都是用一个书上没有的概念在考，但答案又是书上很细的一句话。这种题怎么定位知识点呢？

白石 · 2024年08月31日

很难从Sustainability audits这个词定位到这题是考这里的知识点。而且单从三个选项来看，看不出来选项有什么明显的错误。我发现很多考题都是用一个书上没有的概念在考，但答案又是书上很细的一句话。这种题怎么定位知识点呢？ 复议！

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