[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-esg-114-5-030":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-114-5-030","114-5",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？",[13,14,15,16],"為協助投資人、貸款機構和保險公司明確瞭解需要運用哪些資訊對氣候相關風險與機會進行適當評估和定價","工作小組成員由來自全球不同組織，包括大型銀行、保險公司、資產管理公司、退休基金、大型非金融公司、會計師事務所、諮詢機構以及信用評等機構等組成","擬定自願性且一致的氣候相關財務資訊揭露建議，以幫助投資人、貸款機構和保險公司瞭解重大風險","氣候相關財務資訊揭露建議有三大特色：指標一致性、產業特定指標、指標可比性",3,"永續資訊揭露",1,"TCFD 揭露建議的特色是自願性、一致性且具決策有用性,架構為治理、策略、風險管理、指標與目標四大核心要素;(D) 所稱「指標一致性、產業特定指標、指標可比性」三大特色並非 TCFD 建議的表述,故錯誤。(A)(B)(C) 關於協助投資人評估與定價、成員組成多元、擬定自願一致的揭露建議,敘述皆正確。","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-114-5-019","有關企業永續報告指令(CSRD)的敘述，下列何者錯誤？",19,{"id":44,"question":45,"qno":46},"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？",25,1783313302236]