[{"data":1,"prerenderedAt":269},["ShallowReactive",2],{"chapter-esg-c2":3},{"examName":4,"chapter":5,"questions":10},"永續發展基礎能力測驗",{"name":6,"sort":7,"count":8,"slug":9},"永續資訊揭露",2,73,"c2",[11,15,19,23,27,31,35,39,43,47,51,55,59,63,67,71,75,79,83,87,91,95,99,104,108,112,115,119,123,126,129,132,135,138,141,144,147,150,154,157,160,164,167,170,173,177,182,186,190,194,198,201,204,207,210,213,216,219,222,225,228,231,234,237,240,243,246,249,252,256,260,263,266],{"id":12,"qno":7,"question":13,"session":14},"esg-114-5-002","歐盟發布「永續金融揭露規範」(SFDR)規定，旨在規範哪些對象，必須公開揭露所投資企業的 ESG 落實狀況，並加強ESG 相關資訊強制揭露義務？","114-5",{"id":16,"qno":17,"question":18,"session":14},"esg-114-5-011",11,"我國推動上市櫃公司永續發展路徑圖，盤查時程規劃不包含下列哪一項？",{"id":20,"qno":21,"question":22,"session":14},"esg-114-5-014",14,"歐盟環境、社會與公司治理(ESG)資訊揭露的核心法規為下列何者？",{"id":24,"qno":25,"question":26,"session":14},"esg-114-5-018",18,"有關永續金融揭露規範(SFDR)第二階段 SFDR 2.0 起所推行的內容，不包含下列何者？",{"id":28,"qno":29,"question":30,"session":14},"esg-114-5-019",19,"有關企業永續報告指令(CSRD)的敘述，下列何者錯誤？",{"id":32,"qno":33,"question":34,"session":14},"esg-114-5-025",25,"有關組織依循 GRI 進行報導的敘述，下列敘述何者正確？",{"id":36,"qno":37,"question":38,"session":14},"esg-114-5-028",28,"IFRS S2「氣候相關揭露」規定個體應揭露 7 項指標：溫室氣體、氣候相關轉型風險、氣候相關實體風險、氣候相關機會、資本配置、內部碳價格、薪酬，請問這些指標是屬於哪一類指標？",{"id":40,"qno":41,"question":42,"session":14},"esg-114-5-029",29,"關於國際永續準則理事會(ISSB)，於 2023 年中正式發布永續揭露準則 S2，其揭露要求重視的是什麼，下列何者正確？",{"id":44,"qno":45,"question":46,"session":14},"esg-114-5-030",30,"針對氣候相關財務揭露工作小組(TCFD)的敘述，下列何者錯誤？",{"id":48,"qno":49,"question":50,"session":14},"esg-114-5-031",31,"有關 GRI 通用準則 2021 當中的 GRI 1、GRI 2、GRI 3，下列敘述何者正確？",{"id":52,"qno":53,"question":54,"session":14},"esg-114-5-032",32,"SASB 準則五大面向當中的人力資本(Human Capital)，針對其中一項 ESG 議題：員工對企業之認同感、多樣性與包容(Employee Engagement, Diversity & Inclusion)，下列敘述何者錯誤？",{"id":56,"qno":57,"question":58,"session":14},"esg-114-5-033",33,"公司內部的公務車空調的排放源被歸類在哪一個範疇？",{"id":60,"qno":61,"question":62,"session":14},"esg-114-5-034",34,"下列哪一個永續資訊框架，有明確的產業指引，讓企業依循明確的 ESG 議題範圍進行揭露？",{"id":64,"qno":65,"question":66,"session":14},"esg-114-5-035",35,"下列何者不是「本國銀行氣候風險財務揭露指引」要求揭露面向？",{"id":68,"qno":69,"question":70,"session":14},"esg-114-5-036",36,"有關組織依循 GRI 準則決定重大主題的流程之步驟，下列敘述何者錯誤？",{"id":72,"qno":73,"question":74,"session":14},"esg-114-5-038",38,"IFRS S2「氣候相關揭露」規定為使一般財務報告之使用者，能了解與個體氣候相關風險與機會有關之績效，個體應揭露的指標與目標，不包括哪一項？",{"id":76,"qno":77,"question":78,"session":14},"esg-114-5-039",39,"議題涉及公司在工作場所維護普遍接受的勞工標準的能力，包括遵守勞動法規和國際公認的規範和標準，以上敘述屬於SASB 準則 26 項 ESG 議題當中的哪一項？",{"id":80,"qno":81,"question":82,"session":14},"esg-114-5-041",41,"資產管理規模未達 1,000 億之證券投資信託事業，應於哪一年度完成並揭露溫室氣體盤查確信？",{"id":84,"qno":85,"question":86,"session":14},"esg-114-5-042",42,"氣候相關財務揭露工作小組(TCFD)對於治理項目中，建議的揭露事項，下列何者正確？",{"id":88,"qno":89,"question":90,"session":14},"esg-114-5-043",43,"請問下列哪個產業不在現行規範揭露產業別永續揭露指標的 14 個產業？",{"id":92,"qno":93,"question":94,"session":14},"esg-114-5-046",46,"依據確信準則 3000 號「非屬歷史性財務資訊查核或核閱之確信案件」，關於確信「標的」下列何者敘述正確？",{"id":96,"qno":97,"question":98,"session":14},"esg-114-5-047",47,"「公開發行公司年報應行記載事項準則」附表二之二之二，規範企業揭露廢棄物資訊，下列哪一項敘述錯誤？",{"id":100,"qno":101,"question":102,"session":103},"esg-114-6-001",1,"第一批開始適用企業永續報告指令(CSRD)新規則的企業將從 2024 年開始遵循落實，並在何時提交符合 CSRD 的報告？","114-6",{"id":105,"qno":106,"question":107,"session":103},"esg-114-6-007",7,"歐盟委員會(European Commission)首次為非財務資料之共同報告所定義的框架為下列何者？",{"id":109,"qno":110,"question":111,"session":103},"esg-114-6-016",16,"我國推動上市櫃公司永續發展行動方案，擴大永續資訊揭露範圍中，於哪一年起全體上市櫃公司參考 SASB 準則揭露永續指標？",{"id":113,"qno":29,"question":114,"session":103},"esg-114-6-019","我國推動上市櫃公司永續發展路徑圖，2027 年須完成確信的不包含下列哪一類？",{"id":116,"qno":117,"question":118,"session":103},"esg-114-6-026",26,"IFRS 永續揭露準則之核心內容揭露項目，下列何者錯誤？",{"id":120,"qno":121,"question":122,"session":103},"esg-114-6-027",27,"TNFD 的 LEAP 方法中，哪一階段專注於識別組織對自然的依賴和影響？",{"id":124,"qno":37,"question":125,"session":103},"esg-114-6-028","請問下列哪一個產業是現行規範揭露產業別永續揭露指標的 14 個產業之一？",{"id":127,"qno":41,"question":128,"session":103},"esg-114-6-029","下列哪一項不屬於 TNFD 制訂的建議與附加指引內容？",{"id":130,"qno":45,"question":131,"session":103},"esg-114-6-030","氣候相關財務揭露工作小組(TCFD)建議揭露組織在氣候相關風險的管理流程，屬於四項核心要素當中的哪一項？",{"id":133,"qno":49,"question":134,"session":103},"esg-114-6-031","下列何者不是「保險業氣候相關風險財務揭露指引」要求揭露項目？",{"id":136,"qno":53,"question":137,"session":103},"esg-114-6-032","有關 GRI 通用準則 2021 當中的 GRI 1，下列敘述何者正確？",{"id":139,"qno":57,"question":140,"session":103},"esg-114-6-033","2021 年 11 月 3 日 COP26 會議上，國際財務報導準則基金會(IFRS Foundation)進一步正式宣布成立國際永續準則委員會(ISSB)，並宣布將價值報告基金會(VRF)併入 IFRS Foundation。說明此一系列的整合行動，是為了回應下列何種需求？",{"id":142,"qno":61,"question":143,"session":103},"esg-114-6-034","下列哪一個永續資訊框架，參考了 TCFD 的框架，也參考了 SASB 的特定行業指引，讓企業能有更明確的指引將永續相關風險與機會呈現於財務報告上？",{"id":145,"qno":65,"question":146,"session":103},"esg-114-6-035","氣候相關財務揭露工作小組(TCFD)建議揭露範疇一、範疇二、範疇三(如適用)溫室氣體排放和相關風險，屬於四項核心要素當中哪一項？",{"id":148,"qno":69,"question":149,"session":103},"esg-114-6-036","根據「保險業氣候相關風險財務揭露指引」，保險業氣候相關風險之指標與目標包括下列何者？甲.設定評估及管理氣候相關風險之指標；乙.設定氣候相關風險管理之目標；丙.訂定氣候相關風險依重大性排序之判斷指標；丁.考量將氣候相關風險之管理納入績效衡量指標",{"id":151,"qno":152,"question":153,"session":103},"esg-114-6-037",37,"有關 GRI 準則中對於決定重大主題時，組織為了鑑別衝擊而使用的資訊來源，下列何者錯誤？",{"id":155,"qno":73,"question":156,"session":103},"esg-114-6-038","下列何者非服務型碳足跡的生命週期階段？",{"id":158,"qno":77,"question":159,"session":103},"esg-114-6-039","下列對於永續會計準則委員會(SASB)的敘述，何者正確？",{"id":161,"qno":162,"question":163,"session":103},"esg-114-6-040",40,"氣候相關財務揭露工作小組(TCFD)在主要財務影響分類的指引：「對於組織而言，透過說明成本結構及調適彈性，組織才能有效地向投資人證明投資潛力，也有助於投資人了解資本支出計畫」。此段敘述屬於下列哪個類別？",{"id":165,"qno":81,"question":166,"session":103},"esg-114-6-041","有關 IFRS S2「氣候相關揭露」準則適用範圍，下列哪一項錯誤？",{"id":168,"qno":85,"question":169,"session":103},"esg-114-6-042","氣候相關財務揭露工作小組(TCFD)對於主要財務影響分類的指引，針對企業資產負債表當中的資產和負債的揭露建議，下列敘述何者錯誤？",{"id":171,"qno":89,"question":172,"session":103},"esg-114-6-043","「上市櫃公司永續發展路徑圖」自 2023 年起，分階段規定企業揭露什麼資訊？",{"id":174,"qno":175,"question":176,"session":103},"esg-114-6-048",48,"有關 GRI 準則 2021 當中的行業準則，下列敘述何者錯誤？",{"id":178,"qno":179,"question":180,"session":181},"esg-115-2-004",4,"下列何者最不可能是金管會於 2024 年修正「公開發行公司建立內部控制制度處理準則」部分條文之目的？","115-2",{"id":183,"qno":184,"question":185,"session":181},"esg-115-2-013",13,"我國推動上市櫃公司永續發展路徑圖，2024 年須完成確信的不包含下列哪一類？",{"id":187,"qno":188,"question":189,"session":181},"esg-115-2-020",20,"依據我國推動上市櫃公司永續發展行動方案，將於 2024 年起抽查確信工作底稿，以檢視確信程序是否符合規範，屬於下列哪一主題內容？",{"id":191,"qno":192,"question":193,"session":181},"esg-115-2-021",21,"永續金融揭露規範(SFDR)要求在銷售永續商品時，須揭露公司與金融商品的永續資訊，但不包含下列何者？",{"id":195,"qno":196,"question":197,"session":181},"esg-115-2-022",22,"有關金融市場參與者與諮詢機構對具有 ESG 屬性的金融產品之揭露說明，下列何者錯誤？",{"id":199,"qno":33,"question":200,"session":181},"esg-115-2-025","「IFRS S2 之行業基礎施行指引」第 16 冊敘明『將環境、社會及治理(ESG)因素納入信用分析之作法之描述』為商業銀行之氣候相關指標，請問該指標屬於 S2 準則中的哪一類指標？",{"id":202,"qno":117,"question":203,"session":181},"esg-115-2-026","國際永續準則理事會(ISSB)於 2023 年中正式發布永續揭露準則第 S1 號及 S2 號，有關我國主管機關將採取之前置行動，下列何者錯誤？",{"id":205,"qno":121,"question":206,"session":181},"esg-115-2-027","國際永續準則理事會(ISSB)，於 2023 年中正式發布永續揭露準則第 S2 號，下列敘述何者錯誤？",{"id":208,"qno":41,"question":209,"session":181},"esg-115-2-029","依據「證券投資信託事業氣候變遷資訊揭露指引」對溫室氣體排放之揭露要求，下列何者敘述錯誤？",{"id":211,"qno":45,"question":212,"session":181},"esg-115-2-030","氣候相關財務揭露工作小組(TCFD)建議揭露管理階層在評估和管理氣候相關風險與機會的角色，屬於四項核心要素當中的哪一項？",{"id":214,"qno":49,"question":215,"session":181},"esg-115-2-031","下列何者為「證券投資信託事業氣候變遷資訊揭露指引」中要求描述氣候策略韌性時應包含之要素？ 甲.低碳轉型計畫 乙.依不同氣候情境之策略調整 丙.重大自然災害因應計畫 丁.氣候相關機會因子納入金融商品",{"id":217,"qno":53,"question":218,"session":181},"esg-115-2-032","有關 GRI 準則中對於決定重大主題時，組織鑑別衝擊的相關敘述，下列何者正確？",{"id":220,"qno":57,"question":221,"session":181},"esg-115-2-033","下列何者非企業常用於計算溫室氣體排放量或確信之衡量標準？",{"id":223,"qno":61,"question":224,"session":181},"esg-115-2-034","依目前主管機關政策或法規，規範上市櫃公司應分階段揭露溫室氣體範疇一及二的個體及集團合併排放量資訊，並依法於下列何處揭露？",{"id":226,"qno":65,"question":227,"session":181},"esg-115-2-035","證券期貨業之溫室氣體應揭露範疇為何？",{"id":229,"qno":69,"question":230,"session":181},"esg-115-2-036","ISO 14067 文件內容涉及之衝擊影響類別為何？ A.臭氧層破壞 B.氣候變遷 C.資源耗竭-化石燃料",{"id":232,"qno":152,"question":233,"session":181},"esg-115-2-037","臺灣上市櫃公司導入 TCFD 揭露框架，在治理面向的關鍵為何？",{"id":235,"qno":73,"question":236,"session":181},"esg-115-2-038","國際上愈來愈重視氣候相關財務揭露，金管會在「上市櫃公司永續發展路徑圖」中推動氣候相關資訊的揭露，證交所在「上市公司編製與申報永續報告書作業辦法」也規定實收資本額達新臺幣 20 億元以上者，自 2023 年也應依照作業辦法編制永續報告書，其辦法的氣候相關揭露指引是參考下列哪一個國際永續資訊揭露框架？",{"id":238,"qno":77,"question":239,"session":181},"esg-115-2-039","TNFD 建議組織在進行 LEAP 評估時考慮哪兩個引導問題？",{"id":241,"qno":162,"question":242,"session":181},"esg-115-2-040","組織依循 ISO 14064-1:2018 標準執行溫室氣體盤查，當發生下列因素所造成的實質性累積變化，何者不應重新計算基準年溫室氣體清冊？",{"id":244,"qno":81,"question":245,"session":181},"esg-115-2-041","屬上市上櫃公司子公司之證券商，及實收資本額達新臺幣二十億元以上但未達五十億元之證券商，應於哪一個年度編製及發布永續報告書？",{"id":247,"qno":85,"question":248,"session":181},"esg-115-2-042","溫室氣體盤查作業有文件化與紀錄的規範與要求。下列敘述何者錯誤？",{"id":250,"qno":89,"question":251,"session":181},"esg-115-2-043","SASB 準則五大面向當中的社會資本(Social Capital)，共包含 7 項 ESG 議題，下列何者不包含在內？",{"id":253,"qno":254,"question":255,"session":181},"esg-115-2-044",44,"SASB 準則五大面向當中的領導與治理(Leadership and Governance)，下列何者是其包含的 ESG 議題？",{"id":257,"qno":258,"question":259,"session":181},"esg-115-2-045",45,"IFRS S2「氣候相關揭露」對跨行業指標之揭露要求，不包括下列哪一項資訊？",{"id":261,"qno":93,"question":262,"session":181},"esg-115-2-046","根據「上市櫃公司永續發展路徑圖」，上市櫃公司應揭露溫室氣體盤查與確信資訊，但未要求須揭露於下列何處？",{"id":264,"qno":97,"question":265,"session":181},"esg-115-2-047","氣候相關財務揭露工作小組(TCFD)對於機會的定義，包含的項目當中，下列何者錯誤？",{"id":267,"qno":175,"question":268,"session":181},"esg-115-2-048","有關 GRI 通用準則 2021 當中的 GRI 2，下列敘述何者正確？",1783313301365]