NO.PZ2024010509000002
问题如下：
An ESG policy of a fund management firm needs to address the manner in which the portfolio manager establishes:选项：
A.engagement with companies and issuers on ESG issues. B.rationale and methodology for ESG portfolio-level assessment. C.engagement with policymakers on responsible investment and ESG-related issues.解释：
B is correct. An ESG policy should formally outline the investment approach and degree of ESG integration in a firm. An ESG policy needs to address the manner in which the portfolio manager:• addresses ESG issues at portfolio reviews, • establishes the rationale and methodology for ESG portfolio-level assessment, • assesses exposure to ESG risk in the risk management function,• determines ESG impacts to the portfolio, • responds in the investment decision-making process to ESG implications, and • discloses ESG exposure to the fund’s investors.A和C为什么不对？