[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-esg-114-5-073":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-114-5-073","114-5",73,"可持續發展連結債券(SLB)債券發行時與可持續發展績效目標(SPT)和關鍵績效指標(KPI)連結，下列何者非常見的連結指標？",[13,14,15,16],"生物多樣性","用水量","碳排放範疇一","碳排放範疇三",3,"永續金融",1,"SLB 連結的 KPI 須重大、可衡量且可驗證;範疇三碳排來自上下游價值鏈,企業資料掌握度低、估算誤差大,難以作為可驗證的績效指標,故 (D) 非常見連結指標。(A) 生物多樣性、(B) 用水量、(C) 範疇一碳排皆屬企業可直接管理與量測,是常見的連結標的。","hard",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"esg-114-5-006","下列哪一類別的基金是以實現 ESG 為目標，經關鍵資源效率指標或執行結果評估後，確認經濟活動可對環境、社會帶來貢獻；且亦未造成有其他重大傷害之主要不利影響(PAIs)？",6,{"id":28,"question":29,"qno":30},"esg-114-5-010","關於碳交易，下列敘述何者錯誤？",10,{"id":32,"question":33,"qno":34},"esg-114-5-016","下列何者不是歐盟永續分類標準提及制定永續活動分類系統之主要目的？",16,{"id":36,"question":37,"qno":38},"esg-114-5-049","因應傳染性疾病肆虐的新興風險，金融機構可提供什麼金融商品以協助減緩或調適該風險？",49,{"id":40,"question":41,"qno":42},"esg-114-5-061","下列有關永續貸款原則之敘述何者正確？",61,{"id":44,"question":45,"qno":46},"esg-114-5-062","在永續金融評鑑中，下列何者屬於「公司治理支柱指標」？",62,1783313303008]