[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-esg-115-2-038":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":21},"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":17,"explanation":19,"difficulty":20},"esg-115-2-038","115-2",38,"國際上愈來愈重視氣候相關財務揭露，金管會在「上市櫃公司永續發展路徑圖」中推動氣候相關資訊的揭露，證交所在「上市公司編製與申報永續報告書作業辦法」也規定實收資本額達新臺幣 20 億元以上者，自 2023 年也應依照作業辦法編制永續報告書，其辦法的氣候相關揭露指引是參考下列哪一個國際永續資訊揭露框架？",[13,14,15,16],"TNFD","TCFD","SBTi","CDP",1,"永續資訊揭露","證交所「上市公司編製與申報永續報告書作業辦法」的氣候相關資訊揭露，係參考 TCFD 框架的治理、策略、風險管理、指標與目標四大要素，故選(B)。(A)TNFD 針對自然相關財務揭露，(C)SBTi 是科學基礎減量目標倡議，(D)CDP 為碳揭露問卷平台。","medium",[22,26,30,34,38,42],{"id":23,"question":24,"qno":25},"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":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？",25,1783313304833]