[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-esg-113-3-004":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-113-3-004","113-3",4,"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，推動永續政策需定期向哪一個單位報告？",[13,14,15,16],"總經理會議","公司業務會議","股東會","董事會",3,"永續風險管理與治理",1,"依上市上櫃公司永續發展實務守則,為健全永續發展的管理機制,公司推動永續政策、制度與具體推動情形應定期向(D)董事會報告,由董事會負責督導與監督落實,確保永續治理權責明確,故為正解。(A)總經理會議與(B)公司業務會議屬經營管理層的日常運作,層級與職能不足以承擔最終督導責任;(C)股東會雖是公司最高意思機關,但屬定期召開、審議重大事項的場合,並非日常督導永續政策推動的機關。掌握「永續治理最終督導權責在董事會」這個核心原則,即能正確判斷應向董事會報告。","easy",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"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":28,"question":29,"qno":30},"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":32,"question":33,"qno":34},"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":36,"question":37,"qno":38},"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":40,"question":41,"qno":42},"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":44,"question":45,"qno":46},"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？",50,1787293914133]