[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-esg-115-2-021":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-115-2-021","115-2",21,"永續金融揭露規範(SFDR)要求在銷售永續商品時，須揭露公司與金融商品的永續資訊，但不包含下列何者？",[13,14,15,16],"不利的永續性影響","因天然災害對企業產生的負面風險","以 ESG 為特定目標的永續金融產品，無須在公司網頁和產品說明書等公開頁面","揭露產品對特定 ESG 指標評估與監控的方法",2,"永續資訊揭露",1,"永續金融揭露規範(SFDR)是歐盟為防漂綠而訂的揭露制度,以 ESG 為特定目標的金融產品「必須」在公司網頁與產品說明書等公開頁面揭露永續資訊,(C) 說無須揭露與規範相反,故為正確答案。(A)(B)(D) 不利的永續性影響、天災負面風險、ESG 指標評估與監控方法,皆屬應揭露事項。","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？",25,1783313304565]