[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-esg-114-5-032":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-114-5-032","114-5",32,"SASB 準則五大面向當中的人力資本(Human Capital)，針對其中一項 ESG 議題：員工對企業之認同感、多樣性與包容(Employee Engagement, Diversity & Inclusion)，下列敘述何者錯誤？",[13,14,15,16],"此議題探討公司如何確保其企業文化、聘僱和晉昇實務能夠建立具多元與包容性的團隊之能力","此議題進一步解決了公司與有組織勞工和結社自由的關係","同時反映了當地人才庫及其客戶群的構成","此議題包括如何處理歧視，包括但不限於基於種族、性別、民族、宗教、性取向和其他因素的歧視",1,"永續資訊揭露","SASB 人力資本面向的「員工認同感、多樣性與包容」議題,聚焦企業文化與聘僱晉升實務如何建立多元包容團隊、反映當地人才庫及客戶群組成,並處理種族、性別等歧視問題,即 (A)(C)(D)。(B) 錯,公司與有組織勞工及結社自由的關係屬「勞動實務」議題的範疇,非本議題內容。","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？",25,1783313302294]