[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-esg-115-3-059":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-115-3-059","115-3",59,"下列何者非金融機構被金管會裁罰的原因？",[13,14,15,16],"董事會成員都是男性","機房電力設備異常","銀行行員與客戶間異常資金往來","銀行大股東干政",0,"永續風險管理與治理",1,"金管會的裁罰對象是金融機構的違法行為或重大內控缺失。(B)機房電力設備異常反映營運持續與資訊安全控管不足;(C)銀行行員與客戶間異常資金往來,可能涉及洗錢防制或內控疑慮;(D)銀行大股東不當干政,則違反公司治理與利害關係人交易規範,這些都屬可被裁罰的事由。至於(A)董事會成員都是男性,僅代表董事會性別多元性不足,是ESG治理面向中鼓勵改善的項目,但其本身並非違法行為,主管機關不會據此開罰,故正解為(A)。此題關鍵在於區分「違法應罰」與「有待改善」兩種性質不同的情況,避免混為一談。","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？",50,1787293923160]