[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-esg-114-5-033":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-114-5-033","114-5",33,"公司內部的公務車空調的排放源被歸類在哪一個範疇？",[13,14,15,16],"範疇三","範疇二","範疇一","不需納入計算",2,"永續資訊揭露",1,"範疇一是組織自有或可控制排放源的直接排放,公司自有公務車的燃油燃燒與空調冷媒逸散皆屬之,故 (C) 正確。(A) 範疇三是價值鏈上下游的其他間接排放,(B) 範疇二限外購電力、蒸汽等能源間接排放,(D) 錯誤,自有車輛排放必須納入盤查。","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？",25,1783313302303]