[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-esg-115-2-026":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-115-2-026","115-2",26,"國際永續準則理事會(ISSB)於 2023 年中正式發布永續揭露準則第 S1 號及 S2 號，有關我國主管機關將採取之前置行動，下列何者錯誤？",[13,14,15,16],"進行 IFRS 永續揭露準則翻譯工作","參考我國過往推動 IFRS 會計準則經驗成立工作小組","研議僅認可準則部分規範","試作最佳實務範例及相關指引供外界參考",2,"永續資訊揭露",1,"我國因應 ISSB 發布 S1、S2 的前置行動,包括翻譯 IFRS 永續揭露準則、參考過去接軌 IFRS 會計準則的經驗成立工作小組,以及試作最佳實務範例與指引,即 (A)(B)(D)。金管會規劃的是「全面接軌」直接採用準則,而非僅認可部分規範,(C) 與政策方向相反,故錯誤。","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？",25,1783326485220]