[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-esg-113-3-013":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-113-3-013","113-3",13,"根據上市櫃公司永續發展行動方案，優先推動哪些公司設置永續委員會？",[13,14,15,16],"上市公司","上櫃公司","上市櫃公司","興櫃公司",2,"永續風險管理與治理",1,"依上市櫃公司永續發展行動方案,為強化董事會層級的永續治理,政策優先推動(C)上市櫃公司設置永續委員會(或功能性委員會),使永續議題有專責組織統籌規劃與監督,故為正解。(A)僅上市公司、(B)僅上櫃公司都只涵蓋部分對象,範圍不足以反映方案同時針對上市與上櫃公司的推動安排;(D)興櫃公司因規模與監理階段不同,並非此階段優先推動設置永續委員會的對象。作答重點在於記得行動方案的優先對象是「上市櫃」兼含兩者,而非單獨的上市或上櫃,也不是興櫃。","medium",[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？",50,1787293914202]