[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-esg-114-5-031":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-114-5-031","114-5",31,"有關 GRI 通用準則 2021 當中的 GRI 1、GRI 2、GRI 3，下列敘述何者正確？",[13,14,15,16],"組織須將 GRI 1、GRI 2、GRI 3 三個準則皆應用於報導中","組織可從 GRI 1、GRI 2、GRI 3 三個準則中任選兩個應用於報導中","組織可選擇以 GRI 1 搭配 GRI 2 應用於報導中，或以 GRI 1 搭配 GRI 3 應用於報導中","組織可選擇以 GRI 1 搭配 GRI 3 應用於報導中，或以 GRI 2 搭配 GRI 3 應用於報導中",0,"永續資訊揭露",1,"GRI 通用準則 2021 中,GRI 1(基礎)、GRI 2(一般揭露)、GRI 3(重大主題)是依循 GRI 準則報導的必要基礎,組織須將三者全部應用於報導,再搭配適用的行業準則與主題準則,故 (A) 正確。(B)(C)(D) 任選兩個或兩兩搭配的說法,皆不符合依循 GRI 準則報導的要求。","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":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？",25,1783326483843]