[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-esg-114-5-039":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-114-5-039","114-5",39,"議題涉及公司在工作場所維護普遍接受的勞工標準的能力，包括遵守勞動法規和國際公認的規範和標準，以上敘述屬於SASB 準則 26 項 ESG 議題當中的哪一項？",[13,14,15,16],"員工健康與安全(Employee Health & Safety)","員工對企業之認同感、多樣性及包容性(Employee Engagement, Diversity & Inclusion)","勞工關係(Labor Practices)","人權和社區關係(Human Rights & Community Relations)",2,"永續資訊揭露",1,"SASB 的「勞工關係」議題即企業在工作場所維護普遍接受的勞工標準、遵守勞動法規與國際公認規範的能力,故 (C) 正確。(A) 偏重職業安全衛生,(B) 偏重員工認同、多元與包容,(D) 偏重對外部社區與人權的影響,皆非本題描述重點。","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？",25,1783313302460]