[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-esg-114-6-033":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":21},"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":17,"explanation":19,"difficulty":20},"esg-114-6-033","114-6",33,"2021 年 11 月 3 日 COP26 會議上，國際財務報導準則基金會(IFRS Foundation)進一步正式宣布成立國際永續準則委員會(ISSB)，並宣布將價值報告基金會(VRF)併入 IFRS Foundation。說明此一系列的整合行動，是為了回應下列何種需求？",[13,14,15,16],"利於全球企業供應鏈管理","全球投資機構對高品質永續相關資訊揭露的需求","幫助各地政府掌握永續資訊","協助企業進行內部碳定價",1,"永續資訊揭露","全球永續揭露框架長期分歧，資訊難以比較，IFRS 基金會成立 ISSB 並整併 VRF，正是為建立全球一致的高品質永續揭露基準，回應投資機構對可比較、決策有用資訊的需求，故選 (B)。(A)(C)(D) 供應鏈管理、政府掌握資訊與內部碳定價皆非此整合的主要目的。","easy",[22,26,30,34,38,42],{"id":23,"question":24,"qno":25},"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":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？",25,1783313303573]