[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-esg-114-2-070":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-114-2-070","114-2",70,"持有永續相關債券的投資人能透過甚麼管道獲得發行企業的永續資訊？ 甲.發行永續債券計畫書；乙.定期申報之資金運用評估報告；丙.存續期間結束後之資金運用評估報告；丁.發行企業的財務報告書",[13,14,15,16],"僅甲、乙","僅乙、丙","僅甲、乙、丙","甲、乙、丙、丁皆是",2,"永續金融",1,"永續債券的資訊揭露設計是「事前—事中—事後」三段:發行時須提出永續債券計畫書,說明資金用途、專案評估與遴選程序及資金管理方式(甲);存續期間須定期申報資金運用評估報告,讓投資人追蹤資金是否確實投入所宣稱的專案(乙);存續期間結束後,還須提出最終的資金運用評估報告作為總結(丙),故正確組合為(C)。丁的財務報告書是依一般公認會計原則編製的財務資訊,不會揭露永續債券的資金用途與環境社會效益,並非專屬管道。","medium",[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？",66,1787293916243]