[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-esg-115-4-013":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-115-4-013","115-4",13,"為協助永續發展委員會推行各項計畫，公司得設立專(兼)職單位並向委員會呈報執行情形，通常可涵蓋下列哪些編組？甲.公司治理小組；乙.永續環境小組；丙.社會公益小組；丁.永續資訊揭露小組",[13,14,15,16],"僅甲、乙、丙","僅甲、丙、丁","僅乙、丙、丁","甲、乙、丙、丁皆可",3,"永續風險管理與治理",1,"公司在董事會下設永續發展委員會後，為了讓決議能夠落地，通常再設置專職或兼職的推動單位，並依議題性質分組運作、定期向委員會呈報執行情形。分組方式多對應ESG三大面向再加上揭露作業：公司治理小組負責董事會運作、誠信經營與法令遵循；永續環境小組處理節能減碳、水資源與廢棄物管理；社會公益小組負責員工照顧、供應鏈管理與社區參與；永續資訊揭露小組則彙整各組數據、編製永續報告書並對外溝通。四種編組彼此互補、在實務上都很常見，並無排他關係，故(D)甲、乙、丙、丁皆可為正確答案。","easy",[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-113-2-044","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？",44,{"id":40,"question":41,"qno":42},"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":44,"question":45,"qno":46},"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？",50,1785904108798]