[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-esg-114-6-019":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-114-6-019","114-6",19,"我國推動上市櫃公司永續發展路徑圖，2027 年須完成確信的不包含下列哪一類？",[13,14,15,16],"資本額 50 億元以下合併報表子公司","鋼鐵合併報表子公司","水泥業合併報表子公司","資本額 50 至 100 億元個體公司",0,"永續資訊揭露",1,"依上市櫃公司永續發展路徑圖，2027 年須完成溫室氣體盤查確信者包括資本額 100 億元以上公司及鋼鐵、水泥業的合併報表子公司，加上資本額 50 至 100 億元的個體公司，即 (B)(C)(D)。(A) 資本額 50 億元以下公司的子公司排程在最後階段，不在 2027 年名單，故為正解。","hard",[23,27,31,35,39,42],{"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-114-5-011","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":32,"question":33,"qno":34},"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":36,"question":37,"qno":38},"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":40,"question":41,"qno":10},"esg-114-5-019","有關企業永續報告指令(CSRD)的敘述，下列何者錯誤？",{"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？",25,1783313303372]