[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-esg-115-2-046":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-115-2-046","115-2",46,"根據「上市櫃公司永續發展路徑圖」，上市櫃公司應揭露溫室氣體盤查與確信資訊，但未要求須揭露於下列何處？",[13,14,15,16],"上市櫃公司官網之永續發展專區","年報，並依年報附表 2-2-3 格式揭露","公開資訊觀測站專區揭露","於永續報告書揭露",0,"永續資訊揭露",1,"路徑圖要求上市櫃公司的溫室氣體盤查與確信資訊，應於年報（依附表2-2-3格式）、公開資訊觀測站專區及永續報告書揭露；公司官網的永續發展專區並非法規要求的揭露處所，故選(A)。(B)(C)(D)皆屬明定的揭露管道。","hard",[23,27,31,35,39,43],{"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":42},"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":44,"question":45,"qno":46},"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？",25,1783326485384]