[{"data":1,"prerenderedAt":27},["ShallowReactive",2],{"q-sitca_law-115-2-006":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"sitca_law","投信投顧業務員資格測驗——投信投顧相關法規(含自律規範)","c12",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"sitca_law-115-2-006","115-2",6,"為利投信事業將 ESG 納入投資與風險管理作業流程，並如實揭露相關資訊，要求其於永續報告書或公司網站發布評估報告之頻率為何？",[13,14,15,16],"每月","每季","每半年","每年",3,"其他主管機關法令",1,"主管機關要求投信事業把 ESG 因子納入投資決策與風險管理作業流程，而且不能只停留在內部文件，必須對外交代執行成果，因此規定至少每年於永續報告書或公司網站發布一次評估報告，(D) 每年正確。頻率訂在年度，是配合永續報告書本身即為年度性文件，也讓 ESG 評估與年度財務、營運資訊揭露的節奏一致，便於外界跨年度比較。(A) 每月、(B) 每季屬於內部監控或投資組合檢視的作業頻率，並非對外揭露的要求；(C) 每半年同樣沒有依據，誤選反而與永續報告書的編製週期脫節。","medium",[23],{"id":24,"question":25,"qno":26},"sitca_law-115-1-023","關於證券投資信託事業就氣候相關財務資訊之揭露，以下敘述何者正確？",23,1785904153657]