[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-esg-114-1-005":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-114-1-005","114-1",5,"歐盟的碳價除受政策干預外，係根據下列何者利用「污染者付費」的做法激勵企業從事減碳？",[13,14,15,16],"碳排放量","碳抵消的排放量","碳洩漏的排放量","碳權憑證的供需",3,"永續風險管理與治理",2,"歐盟碳排放交易體系(EU ETS)採「總量管制與交易」(Cap and Trade)機制,主管機關先設定排放總量上限,再核發或拍賣一定數量的碳權憑證(排放配額)。除政策干預外,碳價主要由這些碳權憑證在市場上的供給與需求決定:配額供不應求時價格上漲,促使企業投資減碳,體現「污染者付費」的精神,故(D)正確。(A)碳排放量、(B)碳抵消的排放量、(C)碳洩漏的排放量都是與碳交易相關的概念,但並非直接決定碳價高低的市場供需機制,因此都不選。","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？",50,1787293914807]