[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-esg-115-3-063":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":21},"esg","永續發展基礎能力測驗","c4",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":17,"explanation":19,"difficulty":20},"esg-115-3-063","115-3",63,"有一家航空公司聲稱將於 2040 年以前達成淨零，但僅透過購買碳權來達標。依據 CBI 的轉型原則，下列敘述何者正確？",[13,14,15,16],"由於最終碳排放量為零，故符合 CBI 的轉型原則","由於該公司主要仰賴碳權而非實質減碳，故不符合 CBI 轉型原則","可列入永續績效連結貸款的範疇","屬於創新金融模式，可納入轉型金融的範疇",1,"永續金融","依氣候債券倡議(CBI)轉型原則,真正的轉型須靠營運面實質減碳,而非單純購買碳權抵銷。該航空公司僅以碳權達標、本業未實際降排,不符合轉型精神,故(B)對。碳權抵銷不能取代實質減碳,(A)(C)(D)皆誤判。","medium",[22,26,30,34,38,42],{"id":23,"question":24,"qno":25},"esg-113-2-006","聯合國環境規劃署(UNEP)，將永續金融劃分為環境、社會、經濟與治理，其中環境面向不包含下列哪一項？",6,{"id":27,"question":28,"qno":29},"esg-113-2-013","以下何者是綠色金融行動方案 3.0 的核心策略？",13,{"id":31,"question":32,"qno":33},"esg-113-2-017","有關歐盟永續分類標準(EU Taxonomy)之敘述，下列何者正確？",17,{"id":35,"question":36,"qno":37},"esg-113-2-025","為增進 ESG 基金商品資訊揭露，集保公司擬於何處建置境外 ESG 基金專區並優化投信 ESG 基金專區？",25,{"id":39,"question":40,"qno":41},"esg-113-2-061","為解決氣候變遷的問題，國際上常由公私部門共同建立災害保險計畫，以保障極端氣候所造成的損失。請問該保險可能是哪一種綠色保險？",61,{"id":43,"question":44,"qno":45},"esg-113-2-066","公司 A 發行公司債籌資，且其籌得資金將全部用於廢棄物回收處理投資，試問該債券可以申請何種債券認可？",66,1783498236763]