[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-esg-114-5-011":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-114-5-011","114-5",11,"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？",[13,14,15,16],"第一階段(2023 年)：資本額 100 億元以上之上市櫃公司，及鋼鐵、水泥業盤查個體公司","第二階段(2025 年)：資本額 100 億元以上之上市櫃公司，及鋼鐵、水泥業之合併報表子公司完成盤查","第三階段(2026 年)：資本額 50 至 100 億元上市櫃公司之合併報表子公司完成盤查","第一階段(2024 年)：資本額 100 億元以上之上市櫃公司，及鋼鐵、水泥業完成確信",3,"永續資訊揭露",1,"上市櫃公司永續發展路徑圖將溫室氣體「盤查」自 2023 年起分階段推動,(A)(B)(C) 均符合盤查時程規劃;「確信」另有時程,係於盤查完成後自 2027 年起分階段辦理,資本額 100 億元以上及鋼鐵、水泥業並非 2024 年完成確信,故 (D) 敘述有誤。","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-114-5-014","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":32,"question":33,"qno":34},"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":36,"question":37,"qno":38},"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":40,"question":41,"qno":42},"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,{"id":44,"question":45,"qno":46},"esg-114-5-028","IFRS S2「氣候相關揭露」規定個體應揭露 7 項指標：溫室氣體、氣候相關轉型風險、氣候相關實體風險、氣候相關機會、資本配置、內部碳價格、薪酬，請問這些指標是屬於哪一類指標？",28,1783313301981]