[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-esg-114-4-024":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-114-4-024","114-4",24,"關於永續發展委員會與執行單位的組成，下列敘述何者有誤？",[13,14,15,16],"人數不得少於 3 人","所有獨立董事都必須參與督導","得指派高階經理人擔任永續長","可組成跨部門小組負責執行永續發展事務之推動",1,"永續風險管理與治理",2,"依相關規範，永續發展委員會與執行單位的組成有若干要求：(A) 委員會人數不得少於 3 人、(C) 得指派高階經理人擔任永續長以統籌推動、(D) 可組成跨部門小組負責永續發展事務的執行推動，這些都是正確敘述。(B) 稱「所有」獨立董事都必須參與督導則過度絕對，規範並未要求全體獨立董事一律參與，故敘述有誤者為 (B)。作答要領是留意選項中的「所有、一律、全部」等全稱字眼，這類絕對化用語往往超出法規實際要求，本題正是以「所有獨立董事都必須參與」設下的陷阱。","medium",[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？",50,1787293917458]