[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-esg-115-5-011":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-115-5-011","115-5",11,"下列何者是「轉型授信審查參考指南」所稱之「轉型計畫」？",[13,14,15,16],"企業依國際資本市場協會建議框架所制定的策略目標","企業依「轉型計畫建議涵蓋事項」所撰擬之文件","企業依歐盟永續分類標準所擘劃的減碳路徑圖","企業根據自身減碳目標與需求所自行撰寫的分析報告",1,"永續金融","我國「轉型授信審查參考指南」協助銀行評估企業的轉型授信申請，其所稱「轉型計畫」，是指企業依「轉型計畫建議涵蓋事項」所撰擬的文件，內容通常涵蓋減碳目標、具體行動與時程、資源配置及治理機制等，讓銀行在審查時有一致的檢視基礎，故選(B)。(A)國際資本市場協會的框架與(C)歐盟永續分類標準都是國外規範，並非指南對轉型計畫的定義依據；(D)企業依自身需求自行撰寫的分析報告缺乏共同架構，金融機構難以據以比較與審查，不符合指南所稱的轉型計畫。","medium",[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？",66,1793070562791]