开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)|3.2.5(安卓)APP下载

李白白 · 2023年02月02日

需要中文翻译一下解析

NO.PZ2022120703000023

问题如下:

Which of the following statements is most accurate? The 'materiality map' developed by the Sustainability and Accounting Standards Board (SASB):

选项:

A.quantifies financially material ESG factors across different industries and sectors.

B.identifies and compares ESG disclosure topics across different industries and sectors.

C.assesses the impact of financially material ESG factors on the investment performance of a company.

解释:

B is correct because "SASB provides an interactive proprietary tool that identifies and compares disclosure topics across different industries and sectors, described as a ‘materiality map’." "The sustainability accounting standards identify financially material issues that are reasonably likely to impact the financial condition or operating performance of a company and therefore are most important to investors."

A is incorrect because the 'materiality map' does not quantify financially material ESG factors across different industries and sectors. "SASB provides an interactive proprietary tool that identifies and compares disclosure topics across different industries and sectors, described as a ‘materiality map’."

C is incorrect because "the research stage not materiality map typically contains a materiality assessment to identify the ESG issues that are likely to have an impact on the company’s financial performance." "After the research stage and any relevant risk and materiality mapping... , practitioners assess the impact of material financial and ESG factors on the corporate and investment performance of a company."

需要中文解析翻译一下

2 个答案

净净_品职助教 · 2023年03月19日

嗨,从没放弃的小努力你好:


不可以哈!

----------------------------------------------
虽然现在很辛苦,但努力过的感觉真的很好,加油!

净净_品职助教 · 2023年02月03日

嗨,爱思考的PZer你好:


重大性地图是帮助行业和公司识别出哪些ESG因素对自己的经营和运行有重大影响的。

A选项错在重大性地图不能量化重大ESG因子

C选项错在重大性地图不能评估ESG因素对公司投资表现的影响,只能识别。举个例子:公司招聘,简历只能帮助HR识别什么人适合这个岗位,但是不能帮助HR评估这个人能给公司带来什么影响。

----------------------------------------------
加油吧,让我们一起遇见更好的自己!

Seeya · 2023年03月19日

谢谢老师!

  • 2

    回答
  • 1

    关注
  • 700

    浏览
相关问题

NO.PZ2022120703000023问题如下 Whiof the following statements is most accurate? The 'materiality map' velopethe Sustainability anAccounting Stanr Boar(SASB): A.quantifies financially materiESG factors across fferent instries ansectors.B.intifies ancompares ESG sclosure topiacross fferent instries ansectors.C.assesses the impaof financially materiESG factors on the investment performanof a company. B is correbecause \"SASB provis interactive proprietary tool thintifies ancompares sclosure topiacross fferent instries ansectors, scribea ‘materiality map’.\" \"The sustainability accounting stanr intify financially materiissues thare reasonably likely to impathe financicontion or operating performanof a company antherefore are most important to investors.\"A is incorrebecause the 'materiality map' es not quantify financially materiESG factors across fferent instries ansectors. \"SASB provis interactive proprietary tool thintifies ancompares sclosure topiacross fferent instries ansectors, scribea ‘materiality map’.\"C is incorrebecause \"the researstage not materiality mtypically contains a materiality assessment to intify the ESG issues thare likely to have impaon the company’s financiperformance.\" \"After the researstage anany relevant risk anmateriality mapping... , practitioners assess the impaof materifinancianESG factors on the corporate aninvestment performanof a company.\" 虽然排除法可以把AC排除,但B里头的关于披露不理解了,能在下重要地图吗?

2024-02-23 15:29 1 · 回答

NO.PZ2022120703000023 问题如下 Whiof the following statements is most accurate? The 'materiality map' velopethe Sustainability anAccounting Stanr Boar(SASB): A.quantifies financially materiESG factors across fferent instries ansectors. B.intifies ancompares ESG sclosure topiacross fferent instries ansectors. C.assesses the impaof financially materiESG factors on the investment performanof a company. B is correbecause \"SASB provis interactive proprietary tool thintifies ancompares sclosure topiacross fferent instries ansectors, scribea ‘materiality map’.\" \"The sustainability accounting stanr intify financially materiissues thare reasonably likely to impathe financicontion or operating performanof a company antherefore are most important to investors.\"A is incorrebecause the 'materiality map' es not quantify financially materiESG factors across fferent instries ansectors. \"SASB provis interactive proprietary tool thintifies ancompares sclosure topiacross fferent instries ansectors, scribea ‘materiality map’.\"C is incorrebecause \"the researstage not materiality mtypically contains a materiality assessment to intify the ESG issues thare likely to have impaon the company’s financiperformance.\" \"After the researstage anany relevant risk anmateriality mapping... , practitioners assess the impaof materifinancianESG factors on the corporate aninvestment performanof a company.\" 里提到的research阶段,C里没有说啊。

2023-12-11 21:11 1 · 回答

NO.PZ2022120703000023问题如下 Whiof the following statements is most accurate? The 'materiality map' velopethe Sustainability anAccounting Stanr Boar(SASB): A.quantifies financially materiESG factors across fferent instries ansectors.B.intifies ancompares ESG sclosure topiacross fferent instries ansectors.C.assesses the impaof financially materiESG factors on the investment performanof a company. B is correbecause \"SASB provis interactive proprietary tool thintifies ancompares sclosure topiacross fferent instries ansectors, scribea ‘materiality map’.\" \"The sustainability accounting stanr intify financially materiissues thare reasonably likely to impathe financicontion or operating performanof a company antherefore are most important to investors.\"A is incorrebecause the 'materiality map' es not quantify financially materiESG factors across fferent instries ansectors. \"SASB provis interactive proprietary tool thintifies ancompares sclosure topiacross fferent instries ansectors, scribea ‘materiality map’.\"C is incorrebecause \"the researstage not materiality mtypically contains a materiality assessment to intify the ESG issues thare likely to have impaon the company’s financiperformance.\" \"After the researstage anany relevant risk anmateriality mapping... , practitioners assess the impaof materifinancianESG factors on the corporate aninvestment performanof a company.\" 不是每个披露的吧?两者是一个意思吗?

2023-11-15 10:30 1 · 回答

NO.PZ2022120703000023 问题如下 Whiof the following statements is most accurate? The 'materiality map' velopethe Sustainability anAccounting Stanr Boar(SASB): A.quantifies financially materiESG factors across fferent instries ansectors. B.intifies ancompares ESG sclosure topiacross fferent instries ansectors. C.assesses the impaof financially materiESG factors on the investment performanof a company. B is correbecause \"SASB provis interactive proprietary tool thintifies ancompares sclosure topiacross fferent instries ansectors, scribea ‘materiality map’.\" \"The sustainability accounting stanr intify financially materiissues thare reasonably likely to impathe financicontion or operating performanof a company antherefore are most important to investors.\"A is incorrebecause the 'materiality map' es not quantify financially materiESG factors across fferent instries ansectors. \"SASB provis interactive proprietary tool thintifies ancompares sclosure topiacross fferent instries ansectors, scribea ‘materiality map’.\"C is incorrebecause \"the researstage not materiality mtypically contains a materiality assessment to intify the ESG issues thare likely to have impaon the company’s financiperformance.\" \"After the researstage anany relevant risk anmateriality mapping... , practitioners assess the impaof materifinancianESG factors on the corporate aninvestment performanof a company.\" 老师请提示一下介绍SASB的位置在哪里?

2023-10-29 22:05 1 · 回答