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153****2826 · 2024年10月04日

能不能解释一下此题

NO.PZ2024021802000054

问题如下:

Which of the following statements relating to materiality is correct?• Statement 1: There is one definition of materiality agreed upon by the various sustainability reporting standards setters.• Statement 2: Materiality is static, it remains constant in times of changes in the market, policies, and consumer attitudes.• Statement 3: The “Materiality Map” by the Sustainability Accounting Standards Board (SASB) is an interactive proprietary tool that compares disclosures across different industries and sectors.

选项:

A.Statement 1

B.Statement 2

C.Statement 3

解释:

C is correct because SASB provides an interactive proprietary tool that identifies and compares disclosure topics across different industries and sectors, described as the “Materiality Map".

A is incorrect because there are different definitions of materiality and related reporting metrics under the multiple standards and frameworks used for sustainability reporting, including the GRI, the Climate Disclosure Standards Board (CDSB), Integrated Reporting, and CDP.

B is incorrect because materiality is not static, and it evolves in line with changes in the market, policies, and consumer attitudes.

请解释一下此题并指出知识点

1 个答案

pzqa38 · 2024年10月08日

嗨,从没放弃的小努力你好:


您好,SASB是一个重要的内容,涉及讲义上的这几页,我给您截图~

这道题是关于可持续性报告中重要性(materiality)概念的判断。



首先看选项 A,题干指出不同的可持续性报告标准制定者对于重要性并没有一个统一的定义,因为有多种标准和框架如全球报告倡议组织(GRI)、气候披露标准委员会(CDSB)、综合报告以及碳信息披露项目(CDP)等,它们对于重要性及相关报告指标的定义各不相同,所以选项 A 错误。



接着看选项 B,重要性并非是静态不变的,它会随着市场、政策以及消费者态度的变化而演变,所以选项 B 错误。



最后看选项 C,可持续性会计准则委员会(SASB)的 “重要性地图” 是一个交互式的专有工具,可以比较不同行业和部门的披露内容,与题干描述相符,所以选项 C 正确。

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努力的时光都是限量版,加油!

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