[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-esg-115-2-044":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":21},"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":17,"explanation":19,"difficulty":20},"esg-115-2-044","115-2",44,"SASB 準則五大面向當中的領導與治理(Leadership and Governance)，下列何者是其包含的 ESG 議題？",[13,14,15,16],"生態衝擊(Ecological Impacts)","法規和監管環境的管理(Management of the Legal & Regulatory Environment)","勞工關係(Labor Practices)","資訊安全(Data Security)",1,"永續資訊揭露","SASB 領導與治理面向涵蓋商業道德、競爭行為、法規和監管環境的管理、重大事件風險管理、系統性風險管理等議題，故(B)正確。(A)生態衝擊屬環境面向，(C)勞工關係屬人力資本面向，(D)資訊安全屬社會資本面向，均分類錯誤。","hard",[22,26,30,34,38,42],{"id":23,"question":24,"qno":25},"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":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？",25,1783326485377]