[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-esg-115-5-003":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":21},"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":17,"explanation":19,"difficulty":20},"esg-115-5-003","115-5",3,"「綠色及轉型金融行動方案」，將持續推動下列哪一項指引？",[13,14,15,16],"永續金融認定參考指引","永續經濟活動認定參考指引","綠色金融認定參考指引","ESG 參考指引",1,"永續金融","「綠色及轉型金融行動方案」延續先前綠色金融行動方案的基礎，其中一項重點是持續推動並擴充「永續經濟活動認定參考指引」，讓企業與金融機構對「哪些經濟活動具永續性」有共同的判斷語言，作為投融資評估與資訊揭露的依據，故選(B)。這份指引採「對環境目的有實質貢獻，且未對其他環境目的造成重大危害」的認定架構，並已發布第二版擴充適用範圍。(A)永續金融認定參考指引、(C)綠色金融認定參考指引、(D)ESG 參考指引都不是我國現行文件的正式名稱，屬混淆名稱的干擾選項。","easy",[22,26,30,34,38,42],{"id":23,"question":24,"qno":25},"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":27,"question":28,"qno":29},"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":31,"question":32,"qno":33},"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":35,"question":36,"qno":37},"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":39,"question":40,"qno":41},"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":43,"question":44,"qno":45},"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？",66,1793070562733]