[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-esg-115-4-056":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"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":19,"explanation":20,"difficulty":21},"esg-115-4-056","115-4",56,"下列何者比較不適合用來檢驗金融機構執行永續作為的查核或標準？",[13,14,15,16],"ISO 14064-1 溫室氣體盤查","RE100","赤道原則","IFRS 17",3,"永續金融",1,"本題要分辨永續規範與財務會計準則。ISO 14064-1 規範組織層級的溫室氣體盤查與清冊編製，是查核排放數據的基礎；RE100 是企業承諾百分之百使用再生能源的國際倡議，可用來檢視用電轉型進度；赤道原則則是金融機構承作專案融資時評估環境與社會風險的自律準則，三者都直接對應金融機構的永續作為。IFRS 17 處理的是保險合約的衡量與認列，規範保險負債如何入帳、收入如何認列，屬財務報導領域，與環境或社會績效無關，因此最不適合用來檢驗永續作為，故選 (D)。與永續揭露相關的是永續揭露準則，不是保險合約準則。","medium",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"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":28,"question":29,"qno":30},"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":32,"question":33,"qno":34},"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":36,"question":37,"qno":38},"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":40,"question":41,"qno":42},"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":44,"question":45,"qno":46},"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？",66,1785904109217]