[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-esg-113-2-012":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"esg","永續發展基礎能力測驗","c3",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"esg-113-2-012","113-2",12,"上市上櫃公司永續發展實務守則中，為健全永續發展之管理，下列哪一項不包含在內？",[13,14,15,16],"僅限於環境保護措施","設置推動永續發展之專（兼）職單位","定期向董事會報告","訂定合理之薪資報酬政策",0,"永續風險管理與治理",1,"上市上櫃公司永續發展實務守則的核心精神,是要求企業把永續視為涵蓋環境(E)、社會(S)、公司治理(G)的整體工程,而非單一面向。守則為健全永續管理明訂多項具體作法:(B)設置推動永續發展之專職或兼職單位、(C)由該單位定期向董事會報告推動情形、(D)訂定合理之薪資報酬政策以連結永續績效,三者都屬制度化的治理機制,故都包含在內。(A)「僅限於環境保護措施」把永續窄化成只做環保,忽略社會與治理面,牴觸守則全面永續治理的宗旨,正因它是「不包含在內」的錯誤描述,而被選為正解。","medium",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"esg-113-2-040","溫室氣體盤查主要依循的四個步驟，正確順序為何？ 甲.決定排放量計算方式；乙.選擇合適的排放係數；丙.蒐集活動數據；丁.計算溫室氣體排放量",40,{"id":28,"question":29,"qno":30},"esg-113-2-041","根據「本國銀行氣候風險財務揭露指引」，下列何者為銀行對於氣候風險高之業務或交易應報經核定之單位，並留存相關紀錄備查？",41,{"id":32,"question":33,"qno":34},"esg-113-2-044","SASB 準則五大面向當中的環境(Environment)提及生態衝擊(Ecological Impacts)議題，下列何者描述不正確？",44,{"id":36,"question":37,"qno":38},"esg-113-2-047","依據「本國銀行氣候風險財務揭露指引」，銀行應對實體風險與轉型風險進行情境分析與壓力測試，其下列哪項特性敘述錯誤？",47,{"id":40,"question":41,"qno":42},"esg-113-2-050","IPCC「2022 氣候變遷：影響、調適與脆弱性」報告中，針對沿海社會生態系統的風險提出調適選項，下列何者為其選項？",50,{"id":44,"question":45,"qno":46},"esg-113-2-055","全球暖化趨勢下，臺灣受到淹水影響最顯著的地區位在何處？",55,1787293913562]