[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-esg-115-4-006":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":21},"esg","永續發展基礎能力測驗","c1",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":17,"explanation":19,"difficulty":20},"esg-115-4-006","115-4",6,"歐盟永續簡化綜合套案(The Omnibus Simplification Package)對碳邊境調整機制(CBAM)調整內容，以下何者屬於被豁免義務的主要對象？",[13,14,15,16],"所有大型跨國企業","中小企業(SMEs)及個人進口商","所有碳密集度高的企業","所有出口到歐盟的企業",1,"永續基本概念","碳邊境調整機制上路後最被詬病的是行政量能：大量進口量極小的申報人被迫負擔與大型進口商相同的盤查、申報與憑證成本，但其合計的隱含排放量占比其實很低。歐盟永續簡化綜合套案因此改採最低數量門檻的作法，讓年進口量在門檻以下的小量進口者免除申報與購買憑證義務，受惠者絕大多數是中小企業(SMEs)與個人進口商，同時仍能涵蓋機制原本要管制的絕大部分排放量，故(B)正確。(A)大型跨國企業與(C)碳密集度高的企業，正是機制鎖定的核心對象；(D)若所有出口到歐盟的企業都獲豁免，制度形同虛設。","medium",[22,26,30,34,38,42],{"id":23,"question":24,"qno":25},"esg-113-2-003","政府間氣候變遷專門委員會(IPCC)第六次評估報告，第三工作小組於 2022 年 4 月 4 日發布《氣候變遷2022：減緩氣候變遷》(Climate Change 2022：Mitigation of Climate Change)，其主要探討以下哪個議題？",3,{"id":27,"question":28,"qno":29},"esg-113-2-004","我國推動上市櫃公司永續發展行動方案，推動薪酬合理化，鼓勵高階薪酬與什麼做連結？",4,{"id":31,"question":32,"qno":33},"esg-113-2-005","永續發展目標指南的五大流程考慮旨在確保什麼？",5,{"id":35,"question":36,"qno":37},"esg-113-2-007","以下何者不是聯合國推動永續發展目標 SDGs 的主要考量？",7,{"id":39,"question":40,"qno":41},"esg-113-2-009","聯合國政府間氣候變遷專門委員會(Intergovernmental Panel on Climate Change, IPCC)隸屬於哪一個組織？",9,{"id":43,"question":44,"qno":45},"esg-113-2-018","聯合國永續發展目標 SDGs 目標 5：落實性別平等、婦女平權，下列哪一個不屬於目標重點內容？",18,1785904108735]