[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-esg-115-4-017":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":21},"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":17,"explanation":19,"difficulty":20},"esg-115-4-017","115-4",17,"依據「轉型計畫建議涵蓋事項」，針對治理的建議內容，不包括下列哪一個面向？",[13,14,15,16],"核定單位及程序","氣候變遷減緩相關指標","監督方式","執行單位及控制程序",1,"永續風險管理與治理","轉型計畫的架構沿用氣候相關財務揭露的支柱設計，治理面向要回答的是誰核定、誰執行、誰監督：包括轉型計畫的核定單位及程序、負責推動的執行單位及其控制程序，以及董事會或功能性委員會的監督方式與呈報機制。(B)氣候變遷減緩相關指標講的是用什麼數據衡量減量進度與目標達成度，屬於指標與目標面向的建議內容，並不歸在治理項下，故為不包括者。(A)(C)(D)分別對應核定、監督與執行三個環節，都是治理面向建議揭露的事項，把責任歸屬與控制程序寫清楚，才能證明轉型計畫不是紙上作業。","medium",[22,26,30,34,38,42],{"id":23,"question":24,"qno":25},"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":27,"question":28,"qno":29},"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":31,"question":32,"qno":33},"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":35,"question":36,"qno":37},"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":39,"question":40,"qno":41},"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":43,"question":44,"qno":45},"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？",50,1785904108818]