[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-esg-114-5-018":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-114-5-018","114-5",18,"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？",[13,14,15,16],"提出監管技術標準(RTS)，共同依據 SFDR 所制定關於 ESG 揭露之草案","內容涵蓋具體應揭露之資訊內容與應採取揭露形式之相關細節要求項目","加強對最終投資者的保護，並改善其從金融市場參與者和財務顧問處獲得有關金融產品資訊的品質","針對包括資產管理業者與投資基金業者等金融市場參與者提出原則性的遵循要求",3,"永續資訊揭露",1,"SFDR 2.0(第二階段)重點在細化揭露要求:提出依 SFDR 制定的監管技術標準(RTS)草案、明定應揭露的資訊內容與揭露形式細節,並加強最終投資者保護與金融商品資訊品質,故 (A)(B)(C) 皆屬之。(D) 對資產管理、投資基金業者等金融市場參與者的「原則性」遵循要求,是第一階段 SFDR 1.0 的內容。","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-114-5-019","有關企業永續報告指令(CSRD)的敘述，下列何者錯誤？",19,{"id":40,"question":41,"qno":42},"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,{"id":44,"question":45,"qno":46},"esg-114-5-028","IFRS S2「氣候相關揭露」規定個體應揭露 7 項指標：溫室氣體、氣候相關轉型風險、氣候相關實體風險、氣候相關機會、資本配置、內部碳價格、薪酬，請問這些指標是屬於哪一類指標？",28,1783326483749]