[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-esg-115-1-009":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"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":19,"explanation":20,"difficulty":21},"esg-115-1-009","115-1",9,"有關「歐盟永續分類標準(EU Taxonomy Regulation)」，此分類法將評估主體從「企業」整體轉向下列何者，並賦予活動具體的永續定義？",[13,14,15,16],"國家","消費者","經濟活動","生產者",2,"永續基本概念",1,"歐盟永續分類標準(EU Taxonomy)的關鍵轉變，在於把評估單位從整個「企業」下放到(C)經濟活動層級：逐項界定某項活動須對六大環境目標之一有實質貢獻、未對其餘目標造成重大危害(DNSH)，並輔以技術篩選標準，才算環境永續，藉此壓縮漂綠空間。(A)國家、(B)消費者、(D)生產者都不是分類法賦予具體永續定義的對象；企業的永續程度反而是由其營收與資本支出中符合分類法的「活動」占比推算而來，可見評估基礎仍在活動本身。","medium",[23,27,31,35,39,42],{"id":24,"question":25,"qno":26},"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？",3,{"id":28,"question":29,"qno":30},"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":32,"question":33,"qno":34},"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":36,"question":37,"qno":38},"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":40,"question":41,"qno":10},"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？",{"id":43,"question":44,"qno":45},"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？",18,1787293920898]