[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-esg-114-6-042":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-114-6-042","114-6",42,"氣候相關財務揭露工作小組(TCFD)對於主要財務影響分類的指引，針對企業資產負債表當中的資產和負債的揭露建議，下列敘述何者錯誤？",[13,14,15,16],"氣候變遷相關的政策、技術和市場動態的變化所導致的供需改變可能會影響組織的資產和負債評價","揭露重點應包括需要的新投資、資產重組、資產減損的現有活動及決策或是已承諾的未來活動和決策","建議應注意短期資產和相關準備金的使用，因為其特別可能受到氣候相關議題的影響","對組織而言，針對資產和負債可能受到的氣候相關影響作出說明具有重要意義",2,"永續資訊揭露",1,"TCFD 對資產和負債的指引建議關注「長期」資產與相關準備金，因其存續期間長，特別容易受氣候相關議題影響；(C) 寫成短期資產，方向錯誤，故為正解。(A)(B)(D) 關於供需改變影響評價、揭露重點範圍及說明的重要性，皆符合指引內容。","hard",[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？",25,1783313303697]