[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-esg-114-5-014":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"esg","永續發展基礎能力測驗","c2",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"esg-114-5-014","114-5",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？",[13,14,15,16],"非財務報告指令(NFRD)","監管技術標準(RTS)","企業永續報告指令(CSRD)","歐盟永續分類標準(EU Taxonomy Regulaiotn)",2,"永續資訊揭露",1,"企業永續報告指令(CSRD)是歐盟 ESG 資訊揭露的核心法規,取代原 NFRD,大幅擴大適用企業範圍,並要求依歐盟永續報導準則(ESRS)揭露且經第三方確信,故 (C) 正確。(A) NFRD 是已被取代的前身,(B) RTS 是配合 SFDR 的技術標準細則,(D) 永續分類標準是界定綠色經濟活動的工具,皆非揭露核心法規。","medium",[23,26,30,34,38,42],{"id":24,"question":25,"qno":17},"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？",{"id":27,"question":28,"qno":29},"esg-114-5-011","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？",11,{"id":31,"question":32,"qno":33},"esg-114-5-018","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？",18,{"id":35,"question":36,"qno":37},"esg-114-5-019","有關企業永續報告指令(CSRD)的敘述，下列何者錯誤？",19,{"id":39,"question":40,"qno":41},"esg-114-5-025","有關組織依循 GRI 進行報導的敘述，下列敘述何者正確？",25,{"id":43,"question":44,"qno":45},"esg-114-5-028","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？",28,1783313302027]