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個產業之一？",{"id":119,"qno":120,"question":121,"chapter":10},"esg-114-6-029",29,"下列哪一項不屬於 TNFD 制訂的建議與附加指引內容？",{"id":123,"qno":124,"question":125,"chapter":10},"esg-114-6-030",30,"氣候相關財務揭露工作小組(TCFD)建議揭露組織在氣候相關風險的管理流程，屬於四項核心要素當中的哪一項？",{"id":127,"qno":128,"question":129,"chapter":10},"esg-114-6-031",31,"下列何者不是「保險業氣候相關風險財務揭露指引」要求揭露項目？",{"id":131,"qno":132,"question":133,"chapter":10},"esg-114-6-032",32,"有關 GRI 通用準則 2021 當中的 GRI 1，下列敘述何者正確？",{"id":135,"qno":136,"question":137,"chapter":10},"esg-114-6-033",33,"2021 年 11 月 3 日 COP26 會議上，國際財務報導準則基金會(IFRS Foundation)進一步正式宣布成立國際永續準則委員會(ISSB)，並宣布將價值報告基金會(VRF)併入 IFRS Foundation。說明此一系列的整合行動，是為了回應下列何種需求？",{"id":139,"qno":140,"question":141,"chapter":10},"esg-114-6-034",34,"下列哪一個永續資訊框架，參考了 TCFD 的框架，也參考了 SASB 的特定行業指引，讓企業能有更明確的指引將永續相關風險與機會呈現於財務報告上？",{"id":143,"qno":144,"question":145,"chapter":10},"esg-114-6-035",35,"氣候相關財務揭露工作小組(TCFD)建議揭露範疇一、範疇二、範疇三(如適用)溫室氣體排放和相關風險，屬於四項核心要素當中哪一項？",{"id":147,"qno":148,"question":149,"chapter":10},"esg-114-6-036",36,"根據「保險業氣候相關風險財務揭露指引」，保險業氣候相關風險之指標與目標包括下列何者？甲.設定評估及管理氣候相關風險之指標；乙.設定氣候相關風險管理之目標；丙.訂定氣候相關風險依重大性排序之判斷指標；丁.考量將氣候相關風險之管理納入績效衡量指標",{"id":151,"qno":152,"question":153,"chapter":10},"esg-114-6-037",37,"有關 GRI 準則中對於決定重大主題時，組織為了鑑別衝擊而使用的資訊來源，下列何者錯誤？",{"id":155,"qno":156,"question":157,"chapter":10},"esg-114-6-038",38,"下列何者非服務型碳足跡的生命週期階段？",{"id":159,"qno":160,"question":161,"chapter":10},"esg-114-6-039",39,"下列對於永續會計準則委員會(SASB)的敘述，何者正確？",{"id":163,"qno":164,"question":165,"chapter":10},"esg-114-6-040",40,"氣候相關財務揭露工作小組(TCFD)在主要財務影響分類的指引：「對於組織而言，透過說明成本結構及調適彈性，組織才能有效地向投資人證明投資潛力，也有助於投資人了解資本支出計畫」。此段敘述屬於下列哪個類別？",{"id":167,"qno":168,"question":169,"chapter":10},"esg-114-6-041",41,"有關 IFRS 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SSPx-y，其中“y”是指？",{"id":227,"qno":228,"question":229,"chapter":15},"esg-114-6-057",57,"金融機構提供外溢保單有助於達成下列哪一項永續目標(或減緩哪一個風險)？",{"id":231,"qno":232,"question":233,"chapter":20},"esg-114-6-058",58,"下列何者是氣候變遷的能源系統減緩策略？甲.開發碳捕捉和利用技術；乙.造林和植樹；丙.增加太陽能發電",{"id":235,"qno":236,"question":237,"chapter":20},"esg-114-6-059",59,"下列何者不是氣候變遷的調適策略？",{"id":239,"qno":240,"question":241,"chapter":93},"esg-114-6-060",60,"下列何者並非氣候相關風險帶來的機會？",{"id":243,"qno":244,"question":245,"chapter":15},"esg-114-6-061",61,"若有一家公司聲稱其產品為綠色商品，實際上其製造過程對環境造成重大影響，這種情況可以被視為什麼表現？",{"id":247,"qno":248,"question":249,"chapter":15},"esg-114-6-062",62,"當使用負面排除法作為 ESG 投資策略時，下列何者通常不會列為排除產業？",{"id":251,"qno":252,"question":253,"chapter":15},"esg-114-6-063",63,"下列有關氣候保險(Climate Insurance)的敘述何者正確？",{"id":255,"qno":256,"question":257,"chapter":15},"esg-114-6-064",64,"ESG 基金跟非 ESG 基金最主要的差別是什麼？",{"id":259,"qno":260,"question":261,"chapter":15},"esg-114-6-065",65,"下列何者非機構投資人主要進行盡職治理的方式？",{"id":263,"qno":264,"question":265,"chapter":15},"esg-114-6-066",66,"永續保險原則(PSI)原則一中表明應將與保險業相關的 ESG 議題融入公司決策中，請問下列何者並非原則一所涵蓋的面向？",{"id":267,"qno":268,"question":269,"chapter":15},"esg-114-6-067",67,"有關國內公司治理評鑑的敘述，下列何者正確？",{"id":271,"qno":272,"question":273,"chapter":15},"esg-114-6-068",68,"在永續金融評鑑中，「特別扣分制度」是針對下列何種情況所設計的？",{"id":275,"qno":276,"question":277,"chapter":15},"esg-114-6-069",69,"永續保險如何協助個人或企業應對環境風險？",{"id":279,"qno":280,"question":281,"chapter":15},"esg-114-6-070",70,"下列何者屬於綠色信用卡的例子？甲.將信用卡消費回饋部分投入於全球各地的環保計畫中；乙.結合信用卡平台記錄民眾的環保行為換取點數作回饋；丙.運用環保材質製作信用卡",{"id":283,"qno":284,"question":285,"chapter":15},"esg-114-6-071",71,"下列何者非 ESG 評比治理項目常見之指標？",{"id":287,"qno":288,"question":289,"chapter":15},"esg-114-6-072",72,"下列哪些是金融機構發展永續金融常見的作法？甲.將資金導入重視 ESG 的企業；乙.不提供資金給對環境不良影響的企業；丙.納入化石燃料及高汙染排放的產業投資；丁.提供資金協助企業淨零轉型",{"id":291,"qno":292,"question":293,"chapter":15},"esg-114-6-073",73,"綠建築保險主要區分為三種類型，當損失發生時，由於保險公司會給予補貼，因此擁有甲類型綠建築保險的保戶會選擇將綠建築升級，使用較環保的材料。請問甲類型為何？",{"id":295,"qno":296,"question":297,"chapter":15},"esg-114-6-074",74,"如公司欲發行社會債券，應向櫃檯買賣中心申請並提交永續發展債券計畫書，請問下列何者非該計畫書應記載事項？",{"id":299,"qno":300,"question":301,"chapter":15},"esg-114-6-075",75,"低碳金融之範疇包括？甲.氣候變遷減緩；乙.氣候變遷調適；丙.公司治理；丁.社會",{"id":303,"qno":304,"question":305,"chapter":15},"esg-114-6-076",76,"綠色汽車保險除了以里程數計費外，還可能向何者提供保費優惠？甲.碳排量較低的汽車；乙.油電混合車；丙.燃油效率較差的汽車",{"id":307,"qno":308,"question":309,"chapter":15},"esg-114-6-077",77,"請問綠色債券、社會責任債券、可持續發展債券，三者皆屬於下列何種類別？",{"id":311,"qno":312,"question":313,"chapter":15},"esg-114-6-078",78,"下列何者為永續連結貸款的條件？",{"id":315,"qno":316,"question":317,"chapter":15},"esg-114-6-079",79,"下列有關於 ESG ETF 的敘述何者正確？",{"id":319,"qno":320,"question":321,"chapter":15},"esg-114-6-080",80,"若市場投資人專注於綠色科技公司的投資，並依據 ESG 評等中的治理(G)評分來篩選企業，尤其關注董事會結構和公司治理重大性議題。如果董事會出現利益衝突，這對其投資組合可能產生何種影響？",1783313301366]