[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-esg-115-5-005":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":21},"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":17,"explanation":19,"difficulty":20},"esg-115-5-005","115-5",5,"根據歐盟的碳交易制度，只要生產地的碳定價低於歐盟排放交易系統(EU ETS)碳價的產品，一旦進口到歐盟關稅區，就要購買下列何者，補足兩者間的差額？",[13,14,15,16],"碳排放額度","CBAM 憑證","碳抵消的排放量","碳洩漏的排放量",1,"永續基本概念","歐盟碳邊境調整機制(CBAM)是為防止碳洩漏而設：進口商品若在生產地負擔的碳價低於歐盟排放交易系統(EU ETS)的碳價，歐盟進口商須依產品內含碳排放量購買並繳回 CBAM 憑證，憑證價格與 EU ETS 碳價連動，並可扣除已在生產地支付的碳價，等於補足兩地碳價的差額，故選(B)。(A)碳排放額度是 EU ETS 內配發或拍賣給境內受管制設施的排放配額，不是進口環節的工具；(C)碳抵消多指自願性市場的減量額度，不能拿來抵 CBAM 義務；(D)碳洩漏是 CBAM 要防堵的現象，並非可購買的標的。","easy",[22,26,30,33,37,41],{"id":23,"question":24,"qno":25},"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":27,"question":28,"qno":29},"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":31,"question":32,"qno":10},"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？",{"id":34,"question":35,"qno":36},"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":38,"question":39,"qno":40},"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":42,"question":43,"qno":44},"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？",18,1793070562739]