A minimum requirement for PRI membership is the establishment of accountability mechanisms to ensure that responsible investment policies are effectively implemented within the organization. (ESGTextBook[PallasCatFin], Chapter 9, Page 509)

Human rights violations are most prevalent deep within supply chains, where oversight is weakest.
Why B (Deep in supply chains) is correct:
First-tier suppliers are often audited, while deeper tiers have less transparency.
Forced labor, child labor, and unsafe working conditions are more common in third-tier and informal supply chains.
Example: Textile industry abuses in subcontracted factories.
Why not A or C?
A is incorrect-first-tier suppliers face more scrutiny from brands.
C is incorrect-violations are even more likely in third-tier suppliers and beyond.
References:
UN Guiding Principles on Business and Human Rights (2023)
KnowTheChain: Global Supply Chain Risk Report (2022)

The UK's Green Finance Strategy identifies the policy lever of financing green as directing private sector financial flows to economic activities that support an environmentally sustainable and resilient growth.
Encouraging Private Investment: The strategy aims to mobilize private sector investment into green projects and technologies that contribute to environmental sustainability and climate resilience.
Supporting Green Growth: By directing financial flows towards sustainable economic activities, the strategy supports the transition to a low-carbon economy and promotes long-term economic growth that is resilient to environmental and climate risks.
Policy Framework: The strategy outlines a framework for aligning financial flows with sustainability goals, including setting standards, enhancing disclosures, and providing incentives for green investments.
Reference:
MSCI ESG Ratings Methodology (2022) - Discusses the role of financial flows in promoting sustainable growth and the importance of directing investments towards green activities.
ESG-Ratings-Methodology-Exec-Summary (2022) - Highlights the objectives of the UK's Green Finance Strategy in supporting environmentally sustainable economic growth.