[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-esg-113-3-025":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-113-3-025","113-3",25,"氣候變遷可能對組織造成財務衝擊，如損害資產或供應鏈中斷等影響，包含颱風、龍捲風、洪水等極端氣候事件。氣候相關財務揭露工作小組(TCFD)建議當中，上面的描述被歸類在實體風險當中的哪一種風險？",[13,14,15,16],"立即性風險(Acute Risk)","市場風險(Market Risk)","長期性風險(Chronic Risk)","技術風險(Technology Risk)",0,"永續風險管理與治理",2,"TCFD將氣候風險分為實體風險與轉型風險,實體風險再細分為立即性(Acute)與長期性(Chronic)。颱風、龍捲風、洪水屬單一、突發的極端天氣事件,衝擊在短時間內發生,可能直接損害資產或造成供應鏈中斷,正是立即性風險的典型樣態,故(A)。(C)長期性風險指海平面上升、平均氣溫升高、降雨型態改變等長期漸進的氣候型態變化;(B)市場風險與(D)技術風險則屬轉型風險項下的分類(另有政策法規風險與聲譽風險),並非實體風險。","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？",50,1787293914330]