[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-esg-114-3-017":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-114-3-017","114-3",17,"依據我國推動上市櫃公司永續發展行動方案，將於 2024 年起依資本額規模分階段推動，上市櫃公司應於股東會 30 日前上傳議事手冊、14 日前上傳年報，屬於下列哪一項主題內容？",[13,14,15,16],"強化利害關係人溝通","推動 ESG 評鑑及數位化","引領企業淨零","深化企業永續治理文化",0,"永續風險管理與治理",1,"金管會推動的上市櫃公司永續發展行動方案訂有多項主題，其中股東會30日前上傳議事手冊、14日前上傳年報的要求，核心目的在讓股東與利害關係人及早取得充分資訊、有時間審閱議案，屬於(A)強化利害關係人溝通主題，故正確。(B)推動ESG評鑑及數位化著重評比工具與資訊平台、(C)引領企業淨零聚焦碳盤查與減碳、(D)深化企業永續治理文化偏重董事會職能與內部制度，皆與提前揭露會議文件的溝通目的不同，故其餘皆非。","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？",50,1787293916507]