[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-esg-115-2-004":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-115-2-004","115-2",4,"下列何者最不可能是金管會於 2024 年修正「公開發行公司建立內部控制制度處理準則」部分條文之目的？",[13,14,15,16],"強化對於永續資訊之管理","提升永續資訊之可靠性、及時性、透明性","鬆綁永續資訊揭露要求","確保永續資訊揭露符合規範",2,"永續資訊揭露",1,"金管會 2024 年修正內部控制制度處理準則,是把永續資訊的編製與揭露納入內控範疇,目的在「強化」管理,提升永續資訊的可靠性、及時性與透明性,確保揭露符合規範,方向是趨嚴而非放寬,故 (C) 鬆綁揭露要求與修法目的相反。(A)(B)(D) 均為本次修正的實際目的。","easy",[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？",25,1783326484997]