[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-esg-114-1-056":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-114-1-056","114-1",56,"金融機構中關於氣候風險議題的最高治理單位為何？",[13,14,15,16],"董事會","企業永續委員會","風險管理委員會","TCFD 工作小組",0,"永續風險管理與治理",2,"氣候風險治理採由上而下的架構，最終監督責任落在最高治理單位，也就是(A)董事會，它負責核定氣候相關策略、風險胃納並監督整體執行成效，因此為正解。(B)企業永續委員會與(C)風險管理委員會通常是董事會下設的功能性委員會，受董事會授權處理特定議題，層級都低於董事會；(D)TCFD工作小組更屬執行與幕僚層次，負責彙整揭露資料與情境分析。三者都無法取代董事會的最終監督地位，故不選，正確答案為(A)。","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？",50,1787293915150]