NO.PZ2024021801000066
问题如下：
Which of the following statements is most accurate? The 'materiality map' developed by the Sustainability and Accounting Standards Board (SASB):选项：
A.quantifies financially material ESG factors across different industries and sectors.
B.identifies and compares ESG disclosure topics across different industries and sectors.
C.assesses the impact of financially material ESG factors on the investment performance of a company.
解释：
Bis correct because "SASB provides an interactive proprietary toolthat identifies and compares disclosure topics across different industries andsectors, described as a ‘materiality map’." "The [sustainabilityaccounting] standards identify financially material issues that are reasonablylikely to impact the financial condition or operating performance of a companyand therefore are most important to investors."
Ais incorrect because the 'materiality map' does not quantify financiallymaterial ESG factors across different industries and sectors. "SASBprovides an interactive proprietary tool that identifies and comparesdisclosure topics across different industries and sectors, described as a‘materiality map’."
Cis incorrect because "The research stage [not materiality map] typicallycontains a materiality assessment to identify the ESG issues that are likely tohave an impact on the company’s financial performance." "After theresearch stage and any relevant risk and materiality mapping... , practitionersassess the impact of material financial and ESG factors on the corporate andinvestment performance of a company."
考点组要掌握哪些知识点
