[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-esg-114-6-040":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-114-6-040","114-6",40,"氣候相關財務揭露工作小組(TCFD)在主要財務影響分類的指引：「對於組織而言，透過說明成本結構及調適彈性，組織才能有效地向投資人證明投資潛力，也有助於投資人了解資本支出計畫」。此段敘述屬於下列哪個類別？",[13,14,15,16],"收入","支出","資產和負債","資本和融資",1,"永續資訊揭露","TCFD 主要財務影響分類中，「支出」類別關注成本結構與支出的調適彈性，說明這些資訊能讓投資人評估投資潛力並了解資本支出計畫，與題述完全相符，故選 (B)。(A) 收入談產品服務需求的變化；(C)(D) 分別談資產負債評價與債務權益籌資，皆非題述重點。","medium",[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？",25,1783313303679]