[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-esg-115-2-042":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-115-2-042","115-2",42,"溫室氣體盤查作業有文件化與紀錄的規範與要求。下列敘述何者錯誤？",[13,14,15,16],"文件化方式可透過紙張、硬碟、雲端硬碟或其他形式加以留存","除作為內部紀錄外，亦可提供外部查證或查核需求","文件化僅須留存會議紀錄","決定邊界設定及採用原則、溫室氣體排放源鑑別、各個排放源排放量量化方式、量化數據的選擇、溫室氣體排放量清冊品質管理及其資訊管理的相關程序等都須進行文件化",2,"永續資訊揭露",1,"溫室氣體盤查的文件化範圍涵蓋邊界設定原則、排放源鑑別、量化方式、數據選擇及清冊品質管理等程序，絕非僅留存會議紀錄即可，故(C)錯誤。(A)紙本、硬碟或雲端等形式皆可留存，(B)文件亦可供外部查證使用，(D)為完整的文件化項目，均正確。","easy",[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？",25,1783313304898]