[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-esg-114-6-048":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-114-6-048","114-6",48,"有關 GRI 準則 2021 當中的行業準則，下列敘述何者錯誤？",[13,14,15,16],"組織根據其經營的行業類型使用行業準則","行業準則為組織提供其可能相關的重大主題資訊","組織在決定其重大主題和決定每個重大主題的報導內容時，使用適用於其行業的行業準則","GRI 準則 2021 發布的第一個針對特定行業的揭露準則是「金融業準則」",3,"永續資訊揭露",1,"GRI 2021 首個發布的行業準則是 GRI 11《石油與天然氣業》,並非金融業,故 (D) 錯誤。行業準則依組織經營的行業類型使用,提供該行業可能相關的重大主題資訊,協助組織決定重大主題與各主題的報導內容,(A)(B)(C) 均為正確描述。","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-114-5-018","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？",25,1783326484690]