老师，这道题B为什么不对？谢谢

问题如下：

Which of the following statements about environmental, social, and governance (ESG) in investment analysis is correct?

选项：

ESG factors are strictly intangible in nature.

ESG terminology is easily distinguishable among investors.

Environmental and social factors have been adopted in investment analysis more slowly than governance factors.

解释：

C is correct.

The risks of poor corporate governance have long been understood by analysts and shareholders. In contrast, the practice of considering environmental and social factors has been slower to take hold.