[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-esg-115-2-045":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-115-2-045","115-2",45,"IFRS S2「氣候相關揭露」對跨行業指標之揭露要求，不包括下列哪一項資訊？",[13,14,15,16],"溫室氣體排放量","能源總使用量","資本配置","內部碳價格",1,"永續資訊揭露","IFRS S2 的跨行業指標包含溫室氣體排放量、轉型與實體風險曝險、氣候相關機會、資本配置、內部碳價格及與氣候連結的薪酬等七類，並未要求揭露能源總使用量，故選(B)。(A)(C)(D)均屬 S2 明定應揭露的跨行業指標項目。","hard",[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？",25,1783326485381]