[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-esg-115-2-020":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-115-2-020","115-2",20,"依據我國推動上市櫃公司永續發展行動方案，將於 2024 年起抽查確信工作底稿，以檢視確信程序是否符合規範，屬於下列哪一主題內容？",[13,14,15,16],"精進年報資訊揭露規範","擴大永續資訊揭露範圍","提升永續資訊品質","研議推動 ISSB 永續揭露準則",2,"永續資訊揭露",1,"抽查確信工作底稿是為了檢視會計師等確信機構執行確信程序是否符合規範,確保永續報告書內容可信,屬於行動方案中「提升永續資訊品質」的措施,故 (C) 正確。(A) 精進年報揭露與 (B) 擴大揭露範圍處理的是揭露內容與對象,(D) 推動 ISSB 準則處理的是接軌國際準則,皆與查核確信品質無關。","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？",25,1783313304546]