[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-esg-114-6-030":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-114-6-030","114-6",30,"氣候相關財務揭露工作小組(TCFD)建議揭露組織在氣候相關風險的管理流程，屬於四項核心要素當中的哪一項？",[13,14,15,16],"治理","策略","風險管理","指標和目標",2,"永續資訊揭露",1,"TCFD 四大核心要素中，「風險管理」要求揭露組織如何鑑別、評估與管理氣候相關風險，管理流程正屬此項，故選 (C)。(A) 治理談董事會監督與管理階層職責；(B) 策略談風險與機會對營運財務的影響；(D) 指標和目標談衡量用的數據與目標。","easy",[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？",25,1783313303540]