[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-esg-113-2-040":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":21},"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":17,"explanation":19,"difficulty":20},"esg-113-2-040","113-2",40,"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",[13,14,15,16],"丁、丙、乙、甲","甲、丙、乙、丁","丙、乙、甲、丁","乙、甲、丙、丁",1,"永續風險管理與治理","溫室氣體盤查的邏輯是「先定方法、再蒐數據、續選係數、最後計算」:甲決定排放量計算方式(如排放係數法、質量平衡法或直接監測),據以確定要蒐集哪些資料;丙蒐集活動數據,例如用電度數、燃料使用量;乙再依活動數據的性質選擇合適的排放係數(如電力排放係數、全球暖化潛勢值);丁最後以「活動數據×排放係數」計算出溫室氣體排放量。故正確順序為甲、丙、乙、丁,選(B)。(A)把計算結果擺在最前、(C)未先決定計算方式就蒐集數據、(D)在方法確立前先選係數,步驟先後都顛倒,不符盤查實務。","medium",[22,26,30,34,38,42],{"id":23,"question":24,"qno":25},"esg-113-2-012","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？",12,{"id":27,"question":28,"qno":29},"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":31,"question":32,"qno":33},"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":35,"question":36,"qno":37},"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":39,"question":40,"qno":41},"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":43,"question":44,"qno":45},"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？",55,1787293913835]