[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-esg-114-6-037":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-114-6-037","114-6",37,"有關 GRI 準則中對於決定重大主題時，組織為了鑑別衝擊而使用的資訊來源，下列何者錯誤？",[13,14,15,16],"可以透過組織自己建立的申訴機制來蒐集","組織同時也可以使用來自更廣泛的企業風險管理系統的資訊","更廣泛的企業風險管理系統專門鑑別組織本身的風險，不包含對組織外部經濟、環境和人群的衝擊","組織可以使用的外部資訊來源包括新聞機構和公民社會組織",2,"永續資訊揭露",1,"GRI 準則允許組織透過自建申訴機制、企業風險管理系統、新聞機構與公民社會組織等多元來源鑑別衝擊，(A)(B)(D) 皆正確。(C) 錯在企業風險管理系統並非只鑑別組織自身風險，其資訊也可用於辨識組織對外部經濟、環境和人群造成的衝擊。","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？",25,1783313303624]