[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-esg-113-2-044":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-113-2-044","113-2",44,"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？",[13,14,15,16],"此議題涵蓋氣候變化氣候變遷對生態系統和生物多樣性的影響","此議題涉及公司通過活動對生態系統和生物多樣性的影響的管理","影響包括但不限於規劃、土地徵用、許可、開發、運營和場地修復等各個階段的生物多樣性喪失、棲息地破壞和森林砍伐","包括但不限於勘探用地、自然資源開採和種植，以及項目開發、建設和選址",0,"永續風險管理與治理",1,"生態衝擊議題聚焦「公司自身營運活動」(如土地開發、資源開採)對生態系與生物多樣性造成的影響與管理,如(B)(C)(D)所述;而(A)把焦點放在「氣候變遷」對生態的影響,那屬氣候面向而非生態衝擊議題,故敘述不正確,為正解。","hard",[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-113-2-047","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":40,"question":41,"qno":42},"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,{"id":44,"question":45,"qno":46},"esg-113-2-055","全球暖化趨勢下，臺灣受到淹水影響最顯著的地區位在何處？",55,1783498230523]