[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-esg-115-4-064":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"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":19,"explanation":20,"difficulty":21},"esg-115-4-064","115-4",64,"將 ESG 整合至企業營運策略中的好處包含以下何者？甲.減少企業營運對社會產生的負面外部性；乙.創造大量獲利；丙.減少被罰款的風險；丁.提升在永續趨勢下的適應能力",[13,14,15,16],"僅甲、乙、丙","僅乙、丙、丁","僅甲、丙、丁","僅甲、乙、丁",2,"永續基本概念",1,"把永續內化到營運策略，效益集中在風險面與韌性面。甲指的是把污染、勞動條件、資源耗用等外部成本納入決策，降低企業轉嫁給社會的負面影響。丙來自法遵面，環保、勞安與資訊揭露的裁罰逐年趨嚴，提前建立管理制度可實質降低罰鍰與訴訟風險。丁則是策略韌性，在碳費、供應鏈減碳要求與消費偏好轉變的趨勢下，先行調整的企業較不易被規則變動衝擊。乙的問題在於把永續講成獲利保證，實務上導入初期往往需要投入設備與人力成本，長期效益也多體現在成本節省、資金成本下降與品牌信任，不能宣稱能創造大量獲利，故正解為僅甲、丙、丁。","medium",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"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":28,"question":29,"qno":30},"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":32,"question":33,"qno":34},"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":36,"question":37,"qno":38},"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":40,"question":41,"qno":42},"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":44,"question":45,"qno":46},"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？",18,1785904109301]