[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-esg-115-5-074":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-115-5-074","115-5",74,"依據 ICMA《氣候轉型融資手冊》，下列哪些是轉型債券的四大核心揭露要素？ 甲.明確揭露轉型策略與氣候目標乙.說明營運模式對環境的重要性 丙.設定具科學且可量化的轉型目標 丁.規範債券利率不得高於綠色債券",[13,14,15,16],"僅甲、乙、丙","僅甲、乙、丁","僅甲、丙、丁","甲、乙、丙、丁",0,"永續金融",1,"國際資本市場協會(ICMA)《氣候轉型融資手冊》提出轉型債券發行人應揭露的四大核心要素：一是發行人的氣候轉型策略與治理(甲)；二是營運模式的環境重大性，說明轉型計畫涉及的業務對環境的重要性(乙)；三是轉型策略須以科學為基礎，設定可量化的目標與路徑(丙)；四是執行的透明度，揭露資本支出等落實情形。故甲、乙、丙皆屬之，選(A)。丁規範債券利率不得高於綠色債券，與資訊揭露無關，手冊也沒有這類定價限制，凡含丁的選項皆不正確。","hard",[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？",66,1793070563325]