[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-esg-115-4-070":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-115-4-070","115-4",70,"下列何者為防範漂綠行為的重要原則？",[13,14,15,16],"聲明應提供公平的比較基準","聲明中可包含虛假數據","聲明無須清楚說明限制","聲明應避免使用具體的指標",0,"永續金融",1,"防漂綠的檢驗重點是聲明必須可查證、可比較。提供公平的比較基準，意味著比較對象、計算範圍、基準年與方法都要一致，不能挑對自己有利的年度或範圍放大改善幅度，故選 (A)。(B) 虛假數據已不只是漂綠，而是不實廣告與揭露不實，直接違反相關法規。(C) 恰好相反，聲明若只涵蓋特定產品、特定廠區或部分排放範疇，就必須清楚說明限制與適用條件，隱匿限制正是最常見的漂綠手法。(D) 迴避具體指標、只用環保或愛地球這類模糊字眼，會讓聲明無法被驗證，同樣是漂綠的典型特徵；可信的聲明應提供明確、可量化且有第三方佐證的指標。","easy",[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？",66,1785904109387]