[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-esg-115-1-001":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":21},"esg","永續發展基礎能力測驗","c1",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":10,"explanation":19,"difficulty":20},"esg-115-1-001","115-1",1,"根據臺灣永續經濟活動認定參考指引中之未對六項環境目的造成重大危害之判斷原則為下列何者？",[13,14,15,16],"是否揭露碳排放數據","是否編制氣候變遷報告書","是否編制永續報告書","未因違反相關法規而受目的事業主管機關重大裁處",3,"永續基本概念","臺灣永續經濟活動認定參考指引的架構承襲歐盟分類法，一項經濟活動除了要對環境目的有實質貢獻，還須通過「無重大危害(DNSH)」的檢核，確認它在追求某一項環境目的時，不會反過來損害其他環境目的；我國指引把這道檢核落實得相當具體，就是看該活動有無因違反相關法規而受目的事業主管機關重大裁處，故(D)為判斷原則。(A)碳排放數據、(B)氣候變遷報告書、(C)永續報告書都屬企業層級的資訊揭露作為，有揭露不等於未造成危害，均非DNSH的判準。","hard",[22,25,29,33,37,41],{"id":23,"question":24,"qno":17},"esg-113-2-003","政府間氣候變遷專門委員會(IPCC)第六次評估報告，第三工作小組於 2022 年 4 月 4 日發布《氣候變遷2022：減緩氣候變遷》(Climate Change 2022：Mitigation of Climate Change)，其主要探討以下哪個議題？",{"id":26,"question":27,"qno":28},"esg-113-2-004","我國推動上市櫃公司永續發展行動方案，推動薪酬合理化，鼓勵高階薪酬與什麼做連結？",4,{"id":30,"question":31,"qno":32},"esg-113-2-005","永續發展目標指南的五大流程考慮旨在確保什麼？",5,{"id":34,"question":35,"qno":36},"esg-113-2-007","以下何者不是聯合國推動永續發展目標 SDGs 的主要考量？",7,{"id":38,"question":39,"qno":40},"esg-113-2-009","聯合國政府間氣候變遷專門委員會(Intergovernmental Panel on Climate Change, IPCC)隸屬於哪一個組織？",9,{"id":42,"question":43,"qno":44},"esg-113-2-018","聯合國永續發展目標 SDGs 目標 5：落實性別平等、婦女平權，下列哪一個不屬於目標重點內容？",18,1787293920802]