[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-esg-115-2-025":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-115-2-025","115-2",25,"「IFRS S2 之行業基礎施行指引」第 16 冊敘明『將環境、社會及治理(ESG)因素納入信用分析之作法之描述』為商業銀行之氣候相關指標，請問該指標屬於 S2 準則中的哪一類指標？",[13,14,15,16],"跨行業指標","行業基礎指標","公司特定指標","投資機構評比指標",1,"永續資訊揭露",3,"IFRS S2 的指標分為兩類:跨行業指標為所有行業共通;行業基礎指標依 SASB 分類針對特定行業訂定。「將 ESG 因素納入信用分析作法之描述」是行業基礎施行指引專為商業銀行訂的指標,故屬 (B) 行業基礎指標。(A) 為各業共通指標,(C)(D) 皆非 S2 的指標分類。","medium",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"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":28,"question":29,"qno":30},"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":32,"question":33,"qno":34},"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":36,"question":37,"qno":38},"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":40,"question":41,"qno":42},"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":44,"question":45,"qno":10},"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？",1783313304650]