[{"data":1,"prerenderedAt":306},["ShallowReactive",2],{"past-esg-114-5":3},{"examName":4,"questions":5},"永續發展基礎能力測驗",[6,11,16,20,24,28,33,37,41,46,50,54,58,62,66,70,74,78,82,86,90,94,98,102,106,110,114,118,122,126,130,134,138,142,146,150,154,158,162,166,170,174,178,182,186,190,194,198,202,206,210,214,218,222,226,230,234,238,242,246,250,254,258,262,266,270,274,278,282,286,290,294,298,302],{"id":7,"qno":8,"question":9,"chapter":10},"esg-114-5-001",1,"我國推動綠色金融行動方案 3.0，針對資料面向之推動措施內容，下列何者不在其中？","永續基本概念",{"id":12,"qno":13,"question":14,"chapter":15},"esg-114-5-002",2,"歐盟發布「永續金融揭露規範」(SFDR)規定，旨在規範哪些對象，必須公開揭露所投資企業的 ESG 落實狀況，並加強ESG 相關資訊強制揭露義務？","永續資訊揭露",{"id":17,"qno":18,"question":19,"chapter":10},"esg-114-5-003",3,"在《京都議定書》中，因各締約國之歷史發展與現實情況的不同，故依共同但有差異之原則，要求下列哪些國家採取先行作為(lead action)進行氣候變遷行動？",{"id":21,"qno":22,"question":23,"chapter":10},"esg-114-5-004",4,"有關我國「綠色及轉型金融行動方案」，五大核心策略不包括下列何者？",{"id":25,"qno":26,"question":27,"chapter":10},"esg-114-5-005",5,"全球首次達成因應氣候變遷且涵蓋所有國家之共同協定，為下列哪個協議？",{"id":29,"qno":30,"question":31,"chapter":32},"esg-114-5-006",6,"下列哪一類別的基金是以實現 ESG 為目標，經關鍵資源效率指標或執行結果評估後，確認經濟活動可對環境、社會帶來貢獻；且亦未造成有其他重大傷害之主要不利影響(PAIs)？","永續金融",{"id":34,"qno":35,"question":36,"chapter":10},"esg-114-5-007",7,"「巴黎協定」讓各締約國依狀況及能力，提出各國的國家自主貢獻(NDCs)的溫室氣體減量目標以及計畫，並以每幾年為一週期提交 NDCs，以落實全球氣溫升高幅度介於 1.5℃之目標？",{"id":38,"qno":39,"question":40,"chapter":10},"esg-114-5-008",8,"我國推動綠色金融行動方案 3.0，強化永續金融訓練是屬於哪一個推動面向工作？",{"id":42,"qno":43,"question":44,"chapter":45},"esg-114-5-009",9,"綠天鵝事件指的是什麼？","永續風險管理與治理",{"id":47,"qno":48,"question":49,"chapter":32},"esg-114-5-010",10,"關於碳交易，下列敘述何者錯誤？",{"id":51,"qno":52,"question":53,"chapter":15},"esg-114-5-011",11,"我國推動上市櫃公司永續發展路徑圖，盤查時程規劃不包含下列哪一項？",{"id":55,"qno":56,"question":57,"chapter":10},"esg-114-5-012",12,"下列哪個組織負責協商締約國於 2000 年後的減排目標與時間表，並協助起草具體減排目標、時程與法律拘束力的議定書？",{"id":59,"qno":60,"question":61,"chapter":10},"esg-114-5-013",13,"《氣候變遷綱要公約》(UNFCCC)附件二締約國名單係指下列哪些國家？",{"id":63,"qno":64,"question":65,"chapter":15},"esg-114-5-014",14,"歐盟環境、社會與公司治理(ESG)資訊揭露的核心法規為下列何者？",{"id":67,"qno":68,"question":69,"chapter":10},"esg-114-5-015",15,"我國推動綠色金融行動方案 3.0，針對佈局面之具體推動措施內容，下列哪一項不包含在其中？",{"id":71,"qno":72,"question":73,"chapter":32},"esg-114-5-016",16,"下列何者不是歐盟永續分類標準提及制定永續活動分類系統之主要目的？",{"id":75,"qno":76,"question":77,"chapter":15},"esg-114-5-018",18,"有關永續金融揭露規範(SFDR)第二階段 SFDR 2.0 起所推行的內容，不包含下列何者？",{"id":79,"qno":80,"question":81,"chapter":15},"esg-114-5-019",19,"有關企業永續報告指令(CSRD)的敘述，下列何者錯誤？",{"id":83,"qno":84,"question":85,"chapter":10},"esg-114-5-020",20,"下列何者不是我國《再生能源發展條例》所涵蓋的再生能源？",{"id":87,"qno":88,"question":89,"chapter":10},"esg-114-5-021",21,"有些企業因成本考量，不試圖從營運流程中減少碳排，而是將碳排放量從 A 國移到 B 國，或是從不積極從事減碳的地區進口替代品，如此會對全球的碳排放量(carbon emission)產生何種影響？",{"id":91,"qno":92,"question":93,"chapter":10},"esg-114-5-022",22,"下列何者不是「氣候變遷因應法」之重點內容？",{"id":95,"qno":96,"question":97,"chapter":10},"esg-114-5-023",23,"有關「巴黎協定」之重要內容，下列敘述正確的有幾項？I.巴黎協定僅呼籲已開發國家做出減少碳排承諾的全球協議；II.巴黎協定採取「由上而下(Top-Down)」的治理模式；III.由已開發國家提供資金，協助開發中國家執行氣候變遷減緩與調適行動；IV.2030 年的碳排放量減少 50%及 2050 年達到碳中和(Carbon neutrality)",{"id":99,"qno":100,"question":101,"chapter":10},"esg-114-5-024",24,"下列有關格拉斯哥氣候協議(Glasgow Climate Pact)之敘述，正確的有幾項？I.協議將原本五年檢視一次之國家自主貢獻(NDCs)改為三年檢視一次；II.協議改為「逐步淘汰」(phase out)對煤炭和化石燃料補助；III.提出全球甲烷承諾(Global Methane Pledge)；IV.敦促已開發國家持續提供資金，協助發展中國家對抗氣候變遷問題",{"id":103,"qno":104,"question":105,"chapter":15},"esg-114-5-025",25,"有關組織依循 GRI 進行報導的敘述，下列敘述何者正確？",{"id":107,"qno":108,"question":109,"chapter":45},"esg-114-5-027",27,"依「本國銀行氣候風險財務揭露指引」，銀行得分別以其客戶或資產組合為基礎，訂定氣候風險評估方法及流程，下列哪項非主要目的？",{"id":111,"qno":112,"question":113,"chapter":15},"esg-114-5-028",28,"IFRS S2「氣候相關揭露」規定個體應揭露 7 項指標：溫室氣體、氣候相關轉型風險、氣候相關實體風險、氣候相關機會、資本配置、內部碳價格、薪酬，請問這些指標是屬於哪一類指標？",{"id":115,"qno":116,"question":117,"chapter":15},"esg-114-5-029",29,"關於國際永續準則理事會(ISSB)，於 2023 年中正式發布永續揭露準則 S2，其揭露要求重視的是什麼，下列何者正確？",{"id":119,"qno":120,"question":121,"chapter":15},"esg-114-5-030",30,"針對氣候相關財務揭露工作小組(TCFD)的敘述，下列何者錯誤？",{"id":123,"qno":124,"question":125,"chapter":15},"esg-114-5-031",31,"有關 GRI 通用準則 2021 當中的 GRI 1、GRI 2、GRI 3，下列敘述何者正確？",{"id":127,"qno":128,"question":129,"chapter":15},"esg-114-5-032",32,"SASB 準則五大面向當中的人力資本(Human Capital)，針對其中一項 ESG 議題：員工對企業之認同感、多樣性與包容(Employee Engagement, Diversity & Inclusion)，下列敘述何者錯誤？",{"id":131,"qno":132,"question":133,"chapter":15},"esg-114-5-033",33,"公司內部的公務車空調的排放源被歸類在哪一個範疇？",{"id":135,"qno":136,"question":137,"chapter":15},"esg-114-5-034",34,"下列哪一個永續資訊框架，有明確的產業指引，讓企業依循明確的 ESG 議題範圍進行揭露？",{"id":139,"qno":140,"question":141,"chapter":15},"esg-114-5-035",35,"下列何者不是「本國銀行氣候風險財務揭露指引」要求揭露面向？",{"id":143,"qno":144,"question":145,"chapter":15},"esg-114-5-036",36,"有關組織依循 GRI 準則決定重大主題的流程之步驟，下列敘述何者錯誤？",{"id":147,"qno":148,"question":149,"chapter":15},"esg-114-5-038",38,"IFRS S2「氣候相關揭露」規定為使一般財務報告之使用者，能了解與個體氣候相關風險與機會有關之績效，個體應揭露的指標與目標，不包括哪一項？",{"id":151,"qno":152,"question":153,"chapter":15},"esg-114-5-039",39,"議題涉及公司在工作場所維護普遍接受的勞工標準的能力，包括遵守勞動法規和國際公認的規範和標準，以上敘述屬於SASB 準則 26 項 ESG 議題當中的哪一項？",{"id":155,"qno":156,"question":157,"chapter":45},"esg-114-5-040",40,"根據「本國銀行氣候風險財務揭露指引」，下列敘述何者錯誤？",{"id":159,"qno":160,"question":161,"chapter":15},"esg-114-5-041",41,"資產管理規模未達 1,000 億之證券投資信託事業，應於哪一年度完成並揭露溫室氣體盤查確信？",{"id":163,"qno":164,"question":165,"chapter":15},"esg-114-5-042",42,"氣候相關財務揭露工作小組(TCFD)對於治理項目中，建議的揭露事項，下列何者正確？",{"id":167,"qno":168,"question":169,"chapter":15},"esg-114-5-043",43,"請問下列哪個產業不在現行規範揭露產業別永續揭露指標的 14 個產業？",{"id":171,"qno":172,"question":173,"chapter":45},"esg-114-5-044",44,"下列何者不是「保險業氣候相關風險財務揭露指引」和「本國銀行氣候風險財務揭露指引」皆優先重視項目？",{"id":175,"qno":176,"question":177,"chapter":45},"esg-114-5-045",45,"依據「本國銀行氣候風險財務揭露指引」要求，請問銀行於訂定業務、策略及財務規劃時，應至少將下列哪些氣候風險之因素納入考量？甲.影響程度；乙.執行難易度；丙.風險類型是實體或轉型；丁.發生頻率",{"id":179,"qno":180,"question":181,"chapter":15},"esg-114-5-046",46,"依據確信準則 3000 號「非屬歷史性財務資訊查核或核閱之確信案件」，關於確信「標的」下列何者敘述正確？",{"id":183,"qno":184,"question":185,"chapter":15},"esg-114-5-047",47,"「公開發行公司年報應行記載事項準則」附表二之二之二，規範企業揭露廢棄物資訊，下列哪一項敘述錯誤？",{"id":187,"qno":188,"question":189,"chapter":45},"esg-114-5-048",48,"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，下列哪項特性敘述錯誤？",{"id":191,"qno":192,"question":193,"chapter":32},"esg-114-5-049",49,"因應傳染性疾病肆虐的新興風險，金融機構可提供什麼金融商品以協助減緩或調適該風險？",{"id":195,"qno":196,"question":197,"chapter":45},"esg-114-5-050",50,"根據《臺灣氣候變遷科學報告 2017-物理現象與機制》報告，臺灣四季改變的趨勢為何？",{"id":199,"qno":200,"question":201,"chapter":45},"esg-114-5-051",51,"根據 IPCC「氣候變遷與土地(Climate Change and Land)」特別報告，2008 年到 2017 年的十年間，土地吸收了全世界溫室氣體排放量的多少比例？",{"id":203,"qno":204,"question":205,"chapter":45},"esg-114-5-052",52,"「土壤劣化導致農作物生產力下降或農產品品質降低」是哪一種風險？",{"id":207,"qno":208,"question":209,"chapter":45},"esg-114-5-053",53,"《刺胳針地球健康》(Lancet Planetary Health)的研究顯示，從 2015 年到 2019 年，空氣污染、水污染或有毒化學污染每年造成多少人死亡？",{"id":211,"qno":212,"question":213,"chapter":45},"esg-114-5-054",54,"根據碳揭露計畫(CDP)的統計，2020 年因為缺水導致的經濟損失約為多少？",{"id":215,"qno":216,"question":217,"chapter":45},"esg-114-5-055",55,"下列何者為立即性的氣候實體風險？",{"id":219,"qno":220,"question":221,"chapter":45},"esg-114-5-056",56,"下列哪一個地區屬於關鍵生物多樣性區(Key Biodiversity Areas, KBA)？",{"id":223,"qno":224,"question":225,"chapter":45},"esg-114-5-057",57,"根據聯合國政府間氣候變遷專門委員會(IPCC)AR6 報告，相對於基期 1850 至 1900 年，全球升溫在 21 世紀中期(2041- 2060 年)很可能超過 2°C 的是下列哪一種情境？",{"id":227,"qno":228,"question":229,"chapter":45},"esg-114-5-058",58,"下列何者是溫室氣體？甲.水蒸氣；乙.一氧化二氮；丙.氨氣；丁.六氟化硫",{"id":231,"qno":232,"question":233,"chapter":45},"esg-114-5-059",59,"IPCC AR6 的《2022 氣候變遷：影響、調適與脆弱性》報告針對八種不同的代表性關鍵風險提出調適方案，下列何者並非上述的代表性關鍵風險？",{"id":235,"qno":236,"question":237,"chapter":45},"esg-114-5-060",60,"氣候系統的暖化導致全球平均海平面上升，請問 1971-2018 年間海平面上升受到哪一個因素的影響最大？",{"id":239,"qno":240,"question":241,"chapter":32},"esg-114-5-061",61,"下列有關永續貸款原則之敘述何者正確？",{"id":243,"qno":244,"question":245,"chapter":32},"esg-114-5-062",62,"在永續金融評鑑中，下列何者屬於「公司治理支柱指標」？",{"id":247,"qno":248,"question":249,"chapter":32},"esg-114-5-063",63,"銀行 A 推出一貸款專案，該專案之資金僅能全數用於綠色支出，請問該專案最可能為什麼類型的授信？",{"id":251,"qno":252,"question":253,"chapter":32},"esg-114-5-064",64,"可持續發展債券(Sustainability Bond)所募集的資金應運用於下列何項目？甲.綠色投資計畫；乙.社會效益投資計畫；丙.可持續發展績效目標(SPT)",{"id":255,"qno":256,"question":257,"chapter":32},"esg-114-5-065",65,"公司 B 向銀行申請一筆貸款，其資金用途係用作身心障礙者的職能培訓之項目，請問公司 B 最適合申請之授信為何種類型？",{"id":259,"qno":260,"question":261,"chapter":32},"esg-114-5-066",66,"面對全球淨零目標及減碳策略所衍生的資金需求，下列何者不是銀行業者普遍採用的因應措施？",{"id":263,"qno":264,"question":265,"chapter":32},"esg-114-5-067",67,"下列何者為國際資本市場協會(International Capital Market Association, ICMA)所訂定的準則？",{"id":267,"qno":268,"question":269,"chapter":32},"esg-114-5-068",68,"在企業的永續聲明中，下列哪一種作法可能被視為漂綠行為？",{"id":271,"qno":272,"question":273,"chapter":32},"esg-114-5-069",69,"下列責任銀行原則承諾之履行步驟中，有關目標制定與實施的說明，何者錯誤？",{"id":275,"qno":276,"question":277,"chapter":32},"esg-114-5-070",70,"赤道原則中是依照什麼風險將專案融資案件分類成 A、B、C 三級？",{"id":279,"qno":280,"question":281,"chapter":32},"esg-114-5-073",73,"可持續發展連結債券(SLB)債券發行時與可持續發展績效目標(SPT)和關鍵績效指標(KPI)連結，下列何者非常見的連結指標？",{"id":283,"qno":284,"question":285,"chapter":32},"esg-114-5-074",74,"下列何者是氣候債券標準的驗證程序？甲.發行前；乙.發行後；丙.計畫性；丁.定期性",{"id":287,"qno":288,"question":289,"chapter":32},"esg-114-5-075",75,"下列哪些指數較不是以社會主題來建構的指數？",{"id":291,"qno":292,"question":293,"chapter":32},"esg-114-5-076",76,"有一永續指數在其選股過程中，主要投資於從事 ESG 議題之相關產業，並根據聯合國發布的國際標準，對企業業務或實踐進行投資的篩選，請問下列哪個敘述最適合表達此投資方法？甲.正向選股；乙.產業別最佳；丙.永續相關主題投資；丁.以標準為依據選股",{"id":295,"qno":296,"question":297,"chapter":32},"esg-114-5-077",77,"在 ICMA 之限定資金用途債券原則中要求債券發行人應進行專案評估及選擇流程，下列何者為其應揭露的事項？甲.合格綠色或社會項目對應何種環境或社會目標；乙.判斷項目是否為認可綠色或社會項目類別的評估流程；丙.識別和管理與項目相關的環境及社會風險的流程；丁.投資人對綠色或社會目標之建議",{"id":299,"qno":300,"question":301,"chapter":32},"esg-114-5-078",78,"下列何者非永續金融生態圈的目標？",{"id":303,"qno":304,"question":305,"chapter":32},"esg-114-5-079",79,"下列何者非國際間企業綠色轉型常見的籌資管道？",1783313301366]