[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-esg-114-3-002":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-114-3-002","114-3",2,"下列何者不是常見的「內部碳定價」方式？",[13,14,15,16],"內部影子碳價","內部碳交易","內部碳費","強制管制排放總量",3,"永續風險管理與治理",1,"內部碳定價是企業自主為碳排放設定價格以引導決策的工具，常見方式包括(A)內部影子碳價，在投資評估時以假設性碳價試算，(B)內部碳交易，讓組織內各部門之間買賣碳排放額度，以及(C)內部碳費，向排放單位實際收取費用形成內部基金。(D)強制管制排放總量屬於政府由外部施加的總量管制（cap）政策，並非企業自訂的內部定價機制，題目問非，故正解為(D)。關鍵在於區分企業內部自願工具與政府外部強制政策。","hard",[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？",50,1787293916333]