[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-esg-114-1-063":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"esg","永續發展基礎能力測驗","c4",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"esg-114-1-063","114-1",63,"因應全球暖化，銀行在推動以達成減碳為主題之永續連結貸款時，以下列哪個碳排放指標做為永續發展績效目標(SPT)及關鍵績效指標(KPI)，在對放款企業減碳上的管理作為是對解決極端氣問題較有顯著的影響？",[13,14,15,16],"範疇一","範疇二","範疇三","以上皆是",2,"永續金融",1,"永續連結貸款的SPT與KPI要挑對指標才有減碳槓桿。(A)範疇一只涵蓋企業自有或可控制來源的直接排放，(B)範疇二是外購電力、蒸汽等能源所產生的間接排放，兩者加總在多數產業裡往往只占整體碳足跡的一小部分；(C)範疇三則涵蓋上游採購、運輸、員工通勤，到下游產品使用與廢棄處理等整條價值鏈的間接排放，通常才是碳足跡的最大宗。銀行把範疇三設為放款企業的績效目標，等於要求借款人往供應鏈推動減碳，影響力可外溢至上下游眾多廠商，對緩解極端氣候的效果最顯著，故選(C)。(D)以上皆是則失焦，未回答題目要問的「哪一個最具顯著影響」。","hard",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"esg-113-2-006","聯合國環境規劃署(UNEP)，將永續金融劃分為環境、社會、經濟與治理，其中環境面向不包含下列哪一項？",6,{"id":28,"question":29,"qno":30},"esg-113-2-013","以下何者是綠色金融行動方案 3.0 的核心策略？",13,{"id":32,"question":33,"qno":34},"esg-113-2-017","有關歐盟永續分類標準(EU Taxonomy)之敘述，下列何者正確？",17,{"id":36,"question":37,"qno":38},"esg-113-2-025","為增進 ESG 基金商品資訊揭露，集保公司擬於何處建置境外 ESG 基金專區並優化投信 ESG 基金專區？",25,{"id":40,"question":41,"qno":42},"esg-113-2-061","為解決氣候變遷的問題，國際上常由公私部門共同建立災害保險計畫，以保障極端氣候所造成的損失。請問該保險可能是哪一種綠色保險？",61,{"id":44,"question":45,"qno":46},"esg-113-2-066","公司 A 發行公司債籌資，且其籌得資金將全部用於廢棄物回收處理投資，試問該債券可以申請何種債券認可？",66,1787293915192]