[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-esg-115-1-038":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"esg","永續發展基礎能力測驗","c3",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"esg-115-1-038","115-1",38,"依據金管會對證券投資信託企業訂定環境政策之要求，其環境政策內容須至少包含哪一項環境議題？",[13,14,15,16],"氣候變遷","再生能源","生物多樣性","減塑",0,"永續風險管理與治理",1,"依金管會對證券投資信託事業（投信）訂定環境政策的要求，其環境政策內容至少須納入「氣候變遷」此一核心議題，因氣候風險攸關資產評價、投資組合的實體與轉型風險，也是金融業邁向淨零轉型的重中之重，故選 (A)。(B) 再生能源、(C) 生物多樣性、(D) 減塑雖同屬環境（E）範疇、也值得關注，但並非法規明定的最低必要項目，投信可視自身業務性質自行增列，故正確答案為氣候變遷。","medium",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"esg-113-2-012","上市上櫃公司永續發展實務守則中，為健全永續發展之管理，下列哪一項不包含在內？",12,{"id":28,"question":29,"qno":30},"esg-113-2-040","溫室氣體盤查主要依循的四個步驟，正確順序為何？ 甲.決定排放量計算方式；乙.選擇合適的排放係數；丙.蒐集活動數據；丁.計算溫室氣體排放量",40,{"id":32,"question":33,"qno":34},"esg-113-2-041","根據「本國銀行氣候風險財務揭露指引」，下列何者為銀行對於氣候風險高之業務或交易應報經核定之單位，並留存相關紀錄備查？",41,{"id":36,"question":37,"qno":38},"esg-113-2-044","SASB 準則五大面向當中的環境(Environment)提及生態衝擊(Ecological Impacts)議題，下列何者描述不正確？",44,{"id":40,"question":41,"qno":42},"esg-113-2-047","依據「本國銀行氣候風險財務揭露指引」，銀行應對實體風險與轉型風險進行情境分析與壓力測試，其下列哪項特性敘述錯誤？",47,{"id":44,"question":45,"qno":46},"esg-113-2-050","IPCC「2022 氣候變遷：影響、調適與脆弱性」報告中，針對沿海社會生態系統的風險提出調適選項，下列何者為其選項？",50,1787293921150]