[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-esg-114-5-029":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-114-5-029","114-5",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？",[13,14,15,16],"僅適用聯合國成員國","僅提供指引，關鍵是當地政策制定者如何將其在地化","僅強調氣候的風險與機會","廣泛考量 ESG 所有面向，評估永續的風險與機會",2,"永續資訊揭露",1,"ISSB 於 2023 年發布的 IFRS S2 為「氣候相關揭露」準則,揭露要求聚焦氣候變遷帶來的風險與機會,循治理、策略、風險管理、指標與目標四大支柱揭露,故 (C) 正確。(D) 廣泛涵蓋整體永續風險與機會的是 S1 一般規定;(A)(B) 錯,S2 是供全球各法域採用的基準準則,非僅適用聯合國成員國、也非單純指引。","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-114-5-014","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":35,"question":36,"qno":37},"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":39,"question":40,"qno":41},"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":43,"question":44,"qno":45},"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？",25,1783313302227]