这题选项可以分析一下吗？

问题如下：

Which two ESG-specific areas of disclosure are requested by the International Corporate Governance Network (ICGN) Model Mandate?

选项：

A.A breakdown of the return on investment for each stakeholder group and details of how each form of ESG risk has been hedged by the portfolio manager

B.A materiality map identifying the ESG impact of all investments and a detailed disclosure of the voting record of all executive and non-executive directors

C.A detailed disclosure of stewardship engagement and voting activity and the manager’s assessment of ESG risks embedded in the portfolio.

解释：

C is correct. The ICGN Model Mandate requests ESG-specific disclosures on stewardship engagement and voting activity and on the manager’s assessment of ESG risks embedded in the portfolio.