[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-esg-114-2-011":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-114-2-011","114-2",11,"根據上市上櫃公司永續發展實務守則，係由公司哪一個單位做為督促實踐企業永續發展的角色？",[13,14,15,16],"股東會","董事會","總經理","董事長",1,"永續風險管理與治理","依上市上櫃公司永續發展實務守則,推動與落實企業永續發展的督促角色由公司(B)董事會擔任,董事會負責核定永續政策、督導執行並定期聽取推動情形報告,是永續治理權責的核心,故為正解。(A)股東會是公司最高意思機關但屬定期召開審議重大事項,非日常督促主體;(C)總經理負責業務執行、(D)董事長對外代表公司並主持董事會,兩者各有職能但守則明定的督促實踐主體是董事會這個合議機關。作答關鍵在於守則將永續治理的督導責任賦予董事會,而非個別的董事長或經理人,也非股東會。","medium",[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？",50,1787293915618]