[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-esg-115-1-039":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":21},"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":17,"explanation":19,"difficulty":20},"esg-115-1-039","115-1",39,"根據 TNFD 指引，以下哪一項並非與原住民族、在地社區及受影響利害關係人進行高品質議合的效益相關？",[13,14,15,16],"更有效的管理自然相關議題","促進組織的短期獲利","建立共融、尊重的合作關係","符合國際準則與司法管轄要求",1,"永續風險管理與治理","TNFD將與原住民族、在地社區及受影響利害關係人的高品質議合,視為自然相關評估不可或缺的一環,因為在地知識往往是掌握生態系狀態與依賴程度的關鍵資訊來源。其效益包括 (A) 取得第一手在地資訊而更有效管理自然相關議題、(C) 建立共融尊重的合作關係以維持營運的社會許可、(D) 符合國際準則與各司法管轄區對原住民族權利的要求。(B) 促進組織的短期獲利並非議合的目的,議合著眼於長期信任、衝擊減緩與風險降低,短期財務回報從來不是TNFD所列舉的效益,故選 (B)。","medium",[22,26,30,34,38,42],{"id":23,"question":24,"qno":25},"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":27,"question":28,"qno":29},"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":31,"question":32,"qno":33},"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":35,"question":36,"qno":37},"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":39,"question":40,"qno":41},"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":43,"question":44,"qno":45},"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？",50,1787293921164]