不理解B选项，请详细解释，谢谢

问题如下：

As policies on ESG and financial regulation mature, regulatory requirements will most likely move from:

选项：

A.mandatory to voluntary.

B.implementation and reporting to policy.

C.'comply or explain’ to ‘comply and explain’.

解释：

A. Incorrect because it is anticipated that as policies on ESG and financial regulation reach maturity, an increasing number of governments will recognize the importance of moving to stronger requirements, moving away from voluntary to mandatory.

B. Incorrect because it is anticipated that as policies on ESG and financial regulation reach maturity, an increasing number of governments will recognize the importance of moving to stronger requirements, moving away from: policy to implementation and reporting.

C. Correct because it is anticipated that as policies on ESG and financial regulation reach maturity, an increasing number of governments will recognize the importance of moving to stronger requirements, moving away from: 'comply or explain’ to ‘comply and explain'; voluntary to mandatory; and policy to implementation and reporting.