Answer: Management of human capital

**Explanation:** - **Option A (Board composition):** Incorrect because governance factors, such as board composition, have long been recognized in investment analysis. These factors evaluate risks related to governance issues like ownership structure and board independence. Therefore, board composition falls under governance, not social factors. - **Option B (Pollution prevention):** Incorrect because environmental factors, including pollution prevention, are material in investment analysis. These factors address natural resource management and environmental impact, making them environmental considerations, not social ones. - **Option C (Management of human capital):** Correct because social factors in ESG implementation focus on human capital management, encompassing human rights, workplace welfare, product development, and community impact. These elements are central to social considerations in ESG frameworks.

Author: LeetQuiz Editorial Team