[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-esg-115-3-073":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-115-3-073","115-3",73,"有關國內公司治理評鑑的功能，何者正確？",[13,14,15,16],"公司治理評鑑結果之應用，可用來做為編製公司治理指數之依據","可以進行差異化管理，針對評鑑表現較不理想之公司，酌情增加相關監理措施，以強化公司治理之落實","公司治理評鑑結果可做為投資人評估公司 ESG 表現的參考","以上皆正確",3,"永續風險管理與治理","國內公司治理評鑑針對上市櫃公司的治理表現評分並公布排名級距,用途相當廣泛,故(D)以上皆正確。(A)評鑑結果可作為編製公司治理相關指數時篩選成分股的依據,讓資金流向治理良好的公司。(B)主管機關可據以差異化管理,對評鑑表現較不理想者酌情增加監理措施、對績優者給予誘因,促使治理確實落實。(C)治理即 ESG 的 G,評鑑結果也常被投資人拿來作為評估公司 ESG 表現與投資決策的參考。三種用途分屬指數編製、監理與投資三個層面,彼此並不衝突。","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？",50,1787293923299]