[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-esg-114-5-046":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-114-5-046","114-5",46,"依據確信準則 3000 號「非屬歷史性財務資訊查核或核閱之確信案件」，關於確信「標的」下列何者敘述正確？",[13,14,15,16],"基於人性本善立場，執業人員通常在確信委任案前，評估標的資訊並未存有重大不實表達風險","確信案件中係由負責方進行依基準衡量或評估標的之工作，並出具確信報告","標的係指依基準衡量或評估之項目","確信案件之標的多屬一般常見永續指標，故執業人員無需特別執行瞭解標的及其他案件情況",2,"永續資訊揭露",1,"確信準則 3000 號中,「標的」係指依基準予以衡量或評估的項目,例如溫室氣體排放量,衡量後產生標的資訊,故 (C) 正確。(A) 執業人員應保持專業上的懷疑,(B) 出具確信報告的是執業人員而非負責方,(D) 執業人員仍須充分瞭解標的及案件情況。","medium",[23,26,30,34,38,42],{"id":24,"question":25,"qno":17},"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？",{"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？",25,1783326484000]