[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-esg-115-1-022":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-115-1-022","115-1",22,"下列何者不是「氣候變遷因應法」之重點內容？",[13,14,15,16],"2050 淨零排放目標入法","碳稅專款專用","穩健推動碳交易","優化碳盤查法規與系統",1,"永續基本概念",2,"氣候變遷因應法（由原溫室氣體減量及管理法修正）的重點包括：將 2050 淨零排放目標正式入法、徵收「碳費」並成立溫室氣體管理基金專款專用於減碳工作、穩健推動碳交易機制，以及優化碳盤查相關法規與查驗系統，故 (A)(C)(D) 皆屬該法內容。(B) 的關鍵錯誤在於我國採行的是「碳費」而非「碳稅」，碳費屬特別公課、由環境部徵收，「碳稅專款專用」並非該法內容，故選 (B)。","medium",[23,27,31,35,39,43],{"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":42},"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":44,"question":45,"qno":46},"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？",18,1787293921011]