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CSRD 只要求員工人數超過 500 人的公眾利益企業需報告其永續發展資訊；II. NFRD 則要求所有大型公司及上市公司需揭露相關永續訊息；III. NFRD 無強制性揭露標準；IV. 受 CSRD 約束的企業需依據 ESRS 進行報告",{"id":90,"qno":91,"question":92,"chapter":10},"esg-114-2-024",24,"我國氣候變遷因應法中，增訂氣候變遷調適專章三大重點，下列何者為非？",{"id":94,"qno":95,"question":96,"chapter":48},"esg-114-2-027",27,"何項金管會政策規範全體上市櫃公司應按資本額分階段揭露溫室氣體範疇一及二的個體及集團合併排放量資訊？",{"id":98,"qno":99,"question":100,"chapter":48},"esg-114-2-029",29,"永續會計準則委員會為了制定更全面、完整，且質化與量化並行的永續資訊揭露標準，結合 ESG 各面向指標，滿足投資者的資訊需求，利於企業更全面展現長期績效與價值。為達成這一目的，SASB 準則具備某些特色，哪一項不是其特色？",{"id":102,"qno":103,"question":104,"chapter":39},"esg-114-2-030",30,"「本國銀行氣候風險財務揭露指引」要求銀行針對哪兩項風險進行情境分析與壓力測試，以評估氣候風險對其業務之影響？ 甲.轉型風險；乙.實體風險；丙.信用風險；丁.市場風險",{"id":106,"qno":107,"question":108,"chapter":48},"esg-114-2-031",31,"依股東會年報應揭露事項規定企業揭露氣候相關資訊，何者為錯誤？",{"id":110,"qno":111,"question":112,"chapter":48},"esg-114-2-032",32,"氣候相關財務揭露工作小組(TCFD)對於四項核心要素當中的策略，哪一個描述正確？",{"id":114,"qno":115,"question":116,"chapter":48},"esg-114-2-033",33,"國際上愈來愈重視氣候相關財務揭露，金管會在「上市櫃公司永續發展路徑圖」中推動氣候相關資訊的揭露，證交所在「上市公司編製與申報永續報告書作業辦法」也規定實收資本額達新臺幣 20 億元以上者，自 2023年也應依照作業辦法編制永續報告書，其辦法的氣候相關揭露指引是參考哪一個國際永續資訊揭露架構？",{"id":118,"qno":119,"question":120,"chapter":48},"esg-114-2-034",34,"永續會計準則委員會成立宗旨在促進企業對於長期影響其財務報表或企業價值的永續性資訊，應併同於其財務資訊共同揭露。會計準則和永續會計準則同樣都要求企業向投資人揭露其具有什麼樣特性的資訊？",{"id":122,"qno":123,"question":124,"chapter":48},"esg-114-2-035",35,"下列何者為「證券期貨業永續發展轉型執行策略」之「策略：強化證券期貨業因應氣候變遷風險能力」建議參考揭露架構？",{"id":126,"qno":127,"question":128,"chapter":48},"esg-114-2-036",36,"永續會計準則委員會是指下列哪一個單位？",{"id":130,"qno":131,"question":132,"chapter":133},"esg-114-2-037",37,"下列何者是臺灣邁向「2050 淨零排放」重要戰略之一？","永續金融",{"id":135,"qno":136,"question":137,"chapter":39},"esg-114-2-038",38,"下列何者非「本國銀行氣候風險財務揭露指引」建議氣候情境之使用情況？",{"id":139,"qno":140,"question":141,"chapter":48},"esg-114-2-039",39,"最早適用我國 IFRS 永續揭露準則的上市櫃公司，於編製哪一年度的股東會年報須揭露 IFRS 永續準則的內容？",{"id":143,"qno":144,"question":145,"chapter":48},"esg-114-2-040",40,"氣候相關財務揭露工作小組(TCFD)建議揭露氣候相關風險的鑑別、評估和管理流程如何整合在組織的整體風險管理制度，屬於四項核心要素當中的哪一項？",{"id":147,"qno":148,"question":149,"chapter":48},"esg-114-2-041",41,"關於溫室氣體盤查範疇，下列描述何者正確？",{"id":151,"qno":152,"question":153,"chapter":48},"esg-114-2-042",42,"企業採用溫室氣體盤查或確信的衡量標準，哪一項敘述錯誤？",{"id":155,"qno":156,"question":157,"chapter":48},"esg-114-2-043",43,"資產管理規模超過 6,000 億之證券投資信託事業，應於哪一年開始揭露碳盤查資訊？",{"id":159,"qno":160,"question":161,"chapter":48},"esg-114-2-044",44,"實收資本額達新臺幣五十億元以上且非屬上市上櫃公司子公司之證券商，應於哪一個年度開始編製及公布永續報告書？",{"id":163,"qno":164,"question":165,"chapter":48},"esg-114-2-045",45,"依「我國接軌國際財務報導準則(IFRS)永續揭露準則藍圖」，為使投資人可取得完整財務資訊，金管會擬於何處揭露 IFRS 永續揭露準則？",{"id":167,"qno":168,"question":169,"chapter":48},"esg-114-2-046",46,"若企業為環境部公告納管事業者，關於溫室氣體盤查，下列描述何者錯誤？",{"id":171,"qno":172,"question":173,"chapter":48},"esg-114-2-047",47,"國際永續準則理事會(ISSB)，於 2023 年中正式發布永續揭露準則 S1 及 S2，我國採用的時程規劃，何者錯誤？",{"id":175,"qno":176,"question":177,"chapter":133},"esg-114-2-048",48,"金融機構協助消除貧窮的措施有哪些？",{"id":179,"qno":180,"question":181,"chapter":39},"esg-114-2-049",49,"根據世界經濟論壇《2023 全球風險報告》，未來 10 年內影響全球的前 4 大風險都是屬於哪一類型的風險？",{"id":183,"qno":184,"question":185,"chapter":39},"esg-114-2-051",51,"「今天臺北市白天氣溫是攝氏 29-31 度，下雨機率 50%，紫外線指數 6，大多為雲量偏多且有短暫陣雨現象」，請問這段文字是描述臺北市的？",{"id":187,"qno":188,"question":189,"chapter":133},"esg-114-2-052",52,"壽險公司銷售微型保單給弱勢族群有助於達成哪一項永續目標(或減緩哪一個風險)？",{"id":191,"qno":192,"question":193,"chapter":39},"esg-114-2-053",53,"民眾想要查詢臺北市淹水潛勢，應該到哪一個單位網站查詢？",{"id":195,"qno":196,"question":197,"chapter":39},"esg-114-2-055",55,"下列哪一個極端氣候發生的頻率並未增加？",{"id":199,"qno":200,"question":201,"chapter":39},"esg-114-2-056",56,"下列何者是氣候變遷的減緩策略？ 甲.發展碳捕捉技術；乙.增高海岸線堤防；丙.造林和植樹；丁.增加太陽能發電",{"id":203,"qno":204,"question":205,"chapter":39},"esg-114-2-058",58,"想要查詢評估氣候變遷導致的海平面上升風險，可以利用哪一個單位的網站查詢？",{"id":207,"qno":208,"question":209,"chapter":39},"esg-114-2-060",60,"根據 IPCC《氣候變遷與土地(Climate Change and Land)》特別報告，畜牧業和稻米生產是甲烷排放的主要來源，合計占比為何？",{"id":211,"qno":212,"question":213,"chapter":133},"esg-114-2-064",64,"為因應全球暖化問題，從產業面看，代表高排碳產業不積極減碳的話，不僅會被課碳稅，投資者也會減少，請問下列哪一個產業最可能在永續投資中被剔除？",{"id":215,"qno":216,"question":217,"chapter":133},"esg-114-2-065",65,"某保險公司於保單中表明，若「單日累積降水量達 201.0 毫米以上」即給予被保險人理賠。請問該保單可能為哪一種保險？",{"id":219,"qno":220,"question":221,"chapter":133},"esg-114-2-068",68,"以下何者非關於國際永續債券主要監理準則或機構？",{"id":223,"qno":224,"question":225,"chapter":133},"esg-114-2-069",69,"銀行甲推出一貸款專案，該專案之資金僅能全數用於社會議題的支出，請問該專案最可能為什麼類型的授信？",{"id":227,"qno":228,"question":229,"chapter":133},"esg-114-2-070",70,"持有永續相關債券的投資人能透過甚麼管道獲得發行企業的永續資訊？ 甲.發行永續債券計畫書；乙.定期申報之資金運用評估報告；丙.存續期間結束後之資金運用評估報告；丁.發行企業的財務報告書",{"id":231,"qno":232,"question":233,"chapter":133},"esg-114-2-071",71,"因應全球暖化，投信業在建構以達成減碳為主題之基金時，以下哪個碳排放指標在減碳上的管理是對極端氣候問題較有顯著的影響？",{"id":235,"qno":236,"question":237,"chapter":133},"esg-114-2-072",72,"永續授信市場的主要特點是什麼？",{"id":239,"qno":240,"question":241,"chapter":133},"esg-114-2-075",75,"以下哪一指數較不是以社會主題來建構的指數？",{"id":243,"qno":244,"question":245,"chapter":133},"esg-114-2-077",77,"目前產險公會將綠色保險區分為四大類別，請問 UBI 保險屬於哪一類別？",{"id":247,"qno":248,"question":249,"chapter":133},"esg-114-2-078",78,"以下何者非責任銀行原則承諾之履行步驟？",1783498229569]