[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-esg-114-6-043":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-114-6-043","114-6",43,"「上市櫃公司永續發展路徑圖」自 2023 年起，分階段規定企業揭露什麼資訊？",[13,14,15,16],"溫室氣體減量目標設定","溫室氣體盤查與確信","溫室氣體的財務化","溫室氣體減量成果",1,"永續資訊揭露","上市櫃公司永續發展路徑圖自 2023 年起，依公司資本額與產業分階段要求揭露「溫室氣體盤查與確信」資訊，先完成盤查再逐步導入第三方確信，故選 (B)。(A)(C)(D) 減量目標設定、財務化與減量成果並非此路徑圖分階段強制揭露的主軸。","easy",[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？",25,1783326484657]