[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-esg-115-2-031":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-115-2-031","115-2",31,"下列何者為「證券投資信託事業氣候變遷資訊揭露指引」中要求描述氣候策略韌性時應包含之要素？ 甲.低碳轉型計畫 乙.依不同氣候情境之策略調整 丙.重大自然災害因應計畫 丁.氣候相關機會因子納入金融商品",[13,14,15,16],"僅甲","僅甲、乙","僅甲、乙、丙","甲、乙、丙、丁",3,"永續資訊揭露",1,"指引要求投信事業描述氣候策略韌性時，應涵蓋低碳轉型計畫、依不同氣候情境的策略調整、重大自然災害因應計畫，以及將氣候相關機會因子納入金融商品，四項要素齊備，故選(D)。其餘選項均漏列應包含的要素，並不完整。","hard",[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":46},"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？",25,1783313304719]