[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-esg-114-6-036":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-114-6-036","114-6",36,"根據「保險業氣候相關風險財務揭露指引」，保險業氣候相關風險之指標與目標包括下列何者？甲.設定評估及管理氣候相關風險之指標；乙.設定氣候相關風險管理之目標；丙.訂定氣候相關風險依重大性排序之判斷指標；丁.考量將氣候相關風險之管理納入績效衡量指標",[13,14,15,16],"僅甲、乙、丙","僅甲、乙","僅甲、丙、丁","甲、乙、丙、丁皆是",3,"永續資訊揭露",1,"指引要求保險業就氣候相關風險建立完整的指標與目標體系：設定評估及管理的指標、訂定管理目標、訂定重大性排序的判斷指標，並考量納入績效衡量，甲乙丙丁四項全數列入，故選 (D)。其餘選項均有遺漏，不符指引的完整要求。","hard",[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？",25,1783313303617]