[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-esg-114-4-034":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-114-4-034","114-4",34,"氣候相關財務揭露工作小組(TCFD)建議揭露組織在氣候相關風險的鑑別和評估流程，屬於四項核心要素當中的哪一項？",[13,14,15,16],"治理","策略","風險管理","指標和目標",2,"永續風險管理與治理",1,"TCFD 以治理、策略、風險管理、指標和目標四項核心要素為架構,各自對應不同揭露內容。(C)風險管理要素要求揭露組織如何鑑別與評估氣候相關風險、如何管理該等風險,以及這些流程如何整合進整體風險管理,題幹所指的鑑別和評估流程正落在此要素之下。(A)治理揭露董事會監督與管理階層角色;(B)策略揭露氣候對業務、策略及財務規劃的實際與潛在衝擊,並延伸至情境分析;(D)指標和目標揭露衡量與管理所用的指標與目標,皆非流程本身。","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？",50,1787293917535]