NO.PZ2024010501000014
问题如下：
Double materiality is best described as:
选项：
A.an extension of financial materiality that considers the impacts of a company on the climate or any other ESG factor.
B.an accounting framework with three parts: social, environmental (or ecological), and financial (people, planet, and profit).
C.investments made with the specific intent of generating positive, measurable social and environmental impact alongside a financial return.
解释：
A is correct. Double materiality is an extension of the accounting concept of financial materiality. Double materiality considers the impacts of a company on the climate—or any other ESG factor. An accounting framework with three parts is known as the triple bottom line. Impact investing refers to investments made with the specific intent of generating positive, measurable social and environmental impact alongside a financial return.
首先第一次我做这道题的时候系统说我错了，正确答案是B.第二次我做的时候我先了B对应的这个文字解释，系统又说我错了，应该是A。请问针对这道题，到底正确答案是哪个？
