[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-esg-114-3-051":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-114-3-051","114-3",51,"「為減緩對自然造成的破壞，開發新技術或設備，導致成本提升並影響獲利」是哪一種風險？",[13,14,15,16],"法規與政策風險","技術風險","市場風險","聲譽風險",1,"永續風險管理與治理","低碳轉型過程中的氣候轉型風險，通常拆成政策法規、技術、市場與聲譽四類。題目描述「為減緩對自然造成的破壞，必須投入研發新技術或設備，導致成本提升而侵蝕獲利」，關鍵字落在「開發新技術或設備」與伴隨的成本負擔，這正是 (B) 技術風險的定義，即企業為因應低碳需求被迫更新製程或添購減碳設備所承受的成本壓力。(A) 法規與政策風險來自碳稅、排放管制等法令變動；(C) 市場風險來自消費偏好與供需結構改變；(D) 聲譽風險來自形象與品牌受損。三者驅動來源都不是技術投入本身，故正解為 (B)。","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？",50,1787293916850]