[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-esg-114-5-038":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-114-5-038","114-5",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？",[13,14,15,16],"跨行業指標","行業基礎指標","公司特定指標","外部機構評比指標",3,"永續資訊揭露",1,"IFRS S2 要求揭露三類指標:跨行業指標(如溫室氣體排放量)、行業基礎指標,以及公司自訂用於衡量氣候風險與機會的特定指標與目標。外部機構評比指標不在規定之列,故 (D)。(A)(B)(C) 皆為 IFRS S2 明定應揭露的指標類型。","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？",25,1783313302435]