问题如下:
Which of the following statements regarding ESG factors is least accurate?
选项:
A. Social factors generally pertain to the management of the human capital of a business, product development and community impact.
B. Minimizing social risks can lower a company’s costs.
C. The materiality of ESG factors in investment analysis is the same among different sectors.
解释:
C is correct. The materiality of ESG factors in investment analysis often differs among sectors. For example, environmental factors will likely be significant for utilities or mining companies, yet are relatively inconsequential for financial firms.
老师,您好,选项C能帮忙解释一下吗?谢谢