[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-esg-114-6-041":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-114-6-041","114-6",41,"有關 IFRS S2「氣候相關揭露」準則適用範圍，下列哪一項錯誤？",[13,14,15,16],"個體暴露於氣候相關之實體風險","個體暴露於氣候相關之轉型風險","個體可取得之氣候相關機會","無法合理預期將影響個體展望之氣候相關風險與機會",3,"永續資訊揭露",1,"IFRS S2 僅適用於「可合理預期影響企業展望」的氣候相關風險與機會，範圍包括實體風險、轉型風險及可取得的機會，即 (A)(B)(C)。(D) 所述無法合理預期影響展望的風險與機會，已被準則明文排除在適用範圍外，故為錯誤項。","easy",[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？",25,1783326484632]