[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-esg-114-5-019":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-114-5-019","114-5",19,"有關企業永續報告指令(CSRD)的敘述，下列何者錯誤？",[13,14,15,16],"評估因氣候變遷和其他永續性議題所帶來的財務風險和機會","透過提供報告資訊進行協調，以降低企業在中長期的報告成本","評估其他永續性議題所帶來的財務風險和機會","確保投資人和利益相關人能夠獲取評估大公司的財務資訊",3,"永續資訊揭露",1,"CSRD 規範的是「永續資訊」揭露,目的在使投資人與利害關係人能取得評估企業永續表現與影響所需的非財務資訊,(D) 稱確保取得「財務資訊」錯誤,財務資訊屬財務報告的範疇。(A)(C) 評估氣候變遷與其他永續議題帶來的財務風險與機會、(B) 協調報告資訊以降低中長期報告成本,皆為 CSRD 的內容。","medium",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"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？",2,{"id":28,"question":29,"qno":30},"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":32,"question":33,"qno":34},"esg-114-5-014","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？",14,{"id":36,"question":37,"qno":38},"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":40,"question":41,"qno":42},"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":44,"question":45,"qno":46},"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？",28,1783313302131]