NO.PZ2024010509000023
问题如下:
Which of the following statements concerning the reporting of engagement activities by fund managers is most accurate?选项:
A.There is an agreed format for disclosing engagement activities B.Disclosing voting activities satisfies the reporting requirement for engagement activities C.Typical disclosures include a sample of written descriptions of individual engagement meetings解释:
C is correct. Typical disclosures include a sample of written descriptions of individual engagement meetings. For engagement activities, it is not sufficient to disclose only voting activities; a detailed disclosure of stewardship engagement is also required under the ICGN Model Mandate. There is no agreed format for disclosing engagement activities.披露voting activities确实是满足了对engagement activities的要求,B选项也没有表示出only或者solely的意思,而且也没有明确表述出不披露detail,单从句意来看它也是一个正确的事实陈述,那么选C而不选B是否有些牵强了呢。