NO.PZ2024010501000023
问题如下：
ESG considerations are difficult to value precisely and difficult to time because ESG data:
选项：
A.are not always available.
can only be measured quantitatively.
have no impact on financial statements.
解释：
A is correct. ESG considerations are difficult to value precisely and difficult to time because ESG data are not always available and do not always have a short-term impact. As such, ESG considerations are often—but not always—measured qualitatively. In the longer run, ESG considerations will have an impact on financial statements.
在Types of responsible investment章节中的Responsible investment中，讲义中有个描述“Non-financial : they are difficult to value precisely and difficult to time”.
所以，为什么不能选C呢，和financial statement有时是无关的。