NO.PZ2024021802000048
问题如下：
ESG data across companies are difficult to compare due to:选项：
A.high correlation among third-party ESG ratings. B.varying cultural norms and expectations by geography. C.the creation of ESG reporting frameworks and disclosure standards analogous to IFRS and US GAAP in financial reporting.解释：
A. Incorrect because comparability difficulties extend beyond companies employing different reporting frameworks to low correlation among third-party ESG ratings and varying cultural norms and expectations by geography.
B. Correct because comparability difficulties extend beyond companies employing different reporting frameworks to low correlation among third-party ESG ratings and varying cultural norms and expectations by geography.
C. Incorrect because there are efforts regionally and globally to create ESG reporting frameworks and disclosure standards analogous to IFRS and US GAAP in financial reporting, notably by EFRAG in the European Union and the ISSB globally. Thus, efforts are underway to harmonize reporting frameworks and for ESG information to be audited, which should make it easier to compare ESG data across companies.
没懂C选项的意思，以及A选项为什么不对？