[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-esg-114-1-010":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-114-1-010","115-4",14,"上市上櫃公司永續發展實務守則中，上市上櫃公司之董事會於公司推動永續發展目標時，宜充分考量何者的利益？",[13,14,15,16],"股東","員工","利害關係人","客戶",2,"永續風險管理與治理","上市上櫃公司永續發展實務守則明訂,董事會在推動公司永續發展目標時,應充分考量「利害關係人」的利益,故(C)正確。利害關係人是最完整的範疇,涵蓋股東、員工、客戶、供應商、債權人、社區乃至環境等所有會受公司營運影響、或能影響公司的對象,體現永續強調多方共好的精神。(A)股東、(B)員工、(D)客戶雖然都是利害關係人的一環,但各自只涵蓋其中一部分群體,範圍過窄,無法完整反映守則要求董事會兼顧各方利益的用意,因此都不是最佳答案。","easy",[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-113-2-040","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":31,"question":32,"qno":33},"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":35,"question":36,"qno":37},"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":39,"question":40,"qno":41},"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":43,"question":44,"qno":45},"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？",50,1787293914859]