[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-esg-114-1-066":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-114-1-066","114-1",66,"因應全球暖化，在建構以達成減碳為主題之永續連結債券時，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)，在減碳上的管理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,"與永續連結貸款同理，永續連結債券的SPT與KPI選得夠不夠廣，決定了減碳槓桿的大小。(A)範疇一是企業自有或可控制設備的直接排放，(B)範疇二是外購電力等能源的間接排放，兩者僅反映企業「自家門內」的碳排；(C)範疇三涵蓋原物料採購、運輸、產品使用到廢棄處理的整條價值鏈間接排放，在多數產業裡占碳足跡比重最高。發行人把範疇三納為SPT\u002FKPI，減碳壓力會沿供應鏈往外傳導，對抗極端氣候的成效最顯著，故選(C)。(D)以上皆是看似周全，卻迴避了題目要問的「哪一個影響較顯著」。","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":10},"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？",1787293915249]