[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-esg-114-5-047":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-114-5-047","114-5",47,"「公開發行公司年報應行記載事項準則」附表二之二之二，規範企業揭露廢棄物資訊，下列哪一項敘述錯誤？",[13,14,15,16],"最近兩年之統計數據","統計資料的涵蓋範圍","所有產業均須區分有害廢棄物及非有害廢棄物之總重量","廢棄物密集度",2,"永續資訊揭露",1,"年報準則要求揭露最近兩年廢棄物統計數據、統計涵蓋範圍及廢棄物密集度,但區分有害與非有害廢棄物總重量僅特定產業(如化學工業)適用,並非所有產業都須區分,故 (C) 錯誤。(A)(B)(D) 皆為準則的正確揭露要求。","hard",[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？",25,1783326484005]