[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-esg-114-4-074":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"esg","永續發展基礎能力測驗","c4",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"esg-114-4-074","114-4",74,"以下有關可持續發展債券之敘述何者為正確的？",[13,14,15,16],"可持續發展債券係指債券本息支付條件與發行人可持續發展績效目標(SPT)相連結之債券","可持續發展債券係指債券所募集之資金擇一用於綠色投資計畫或社會效益投資計畫","可持續發展債券係指債券所募集之資金全部同時用於綠色投資計畫及社會效益投資計畫","可持續發展債券係指債券所募集之資金全部同時用於公司治理投資計畫",2,"永續金融",1,"可持續發展債券屬募集資金用途受限的債券,定義是所募資金須全部「同時」投入綠色投資計畫及社會效益投資計畫兩類用途,兼具環境與社會效益,故(C)對。(A)所述本息支付條件與可持續發展績效目標(SPT)相連結,是永續連結債券的設計,它不限制資金用途,而是以是否達成既定目標調整票面利率等條件。(B)錯在「擇一」,只投入綠色計畫的是綠色債券、只投入社會效益計畫的是社會責任債券,可持續發展債券要的是兩者兼具。(D)公司治理計畫不在其用途定義內。","medium",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"esg-113-2-006","聯合國環境規劃署(UNEP)，將永續金融劃分為環境、社會、經濟與治理，其中環境面向不包含下列哪一項？",6,{"id":28,"question":29,"qno":30},"esg-113-2-013","以下何者是綠色金融行動方案 3.0 的核心策略？",13,{"id":32,"question":33,"qno":34},"esg-113-2-017","有關歐盟永續分類標準(EU Taxonomy)之敘述，下列何者正確？",17,{"id":36,"question":37,"qno":38},"esg-113-2-025","為增進 ESG 基金商品資訊揭露，集保公司擬於何處建置境外 ESG 基金專區並優化投信 ESG 基金專區？",25,{"id":40,"question":41,"qno":42},"esg-113-2-061","為解決氣候變遷的問題，國際上常由公私部門共同建立災害保險計畫，以保障極端氣候所造成的損失。請問該保險可能是哪一種綠色保險？",61,{"id":44,"question":45,"qno":46},"esg-113-2-066","公司 A 發行公司債籌資，且其籌得資金將全部用於廢棄物回收處理投資，試問該債券可以申請何種債券認可？",66,1787293917953]