{"id":1243,"date":"2025-10-24T14:21:00","date_gmt":"2025-10-24T11:21:00","guid":{"rendered":"https:\/\/tofuac.com\/ja\/?p=1243"},"modified":"2026-04-21T16:33:53","modified_gmt":"2026-04-21T13:33:53","slug":"omnibus-update","status":"publish","type":"post","link":"https:\/\/tofuac.com\/ja\/news\/10\/2025\/omnibus-update\/","title":{"rendered":"\u3010\u968f\u6642\u66f4\u65b0\u3011\u6b27\u5dde\u30aa\u30e0\u30cb\u30d0\u30b9\u6cd5\u6848\u306e\u6700\u65b0\u52d5\u5411\uff5cCSRD\u30fbCSDDD\u6539\u6b63\u30bf\u30a4\u30e0\u30e9\u30a4\u30f32025-2027\u00a0"},"content":{"rendered":"\n<p>2025\u5e742\u6708\u306b\u6b27\u5dde\u59d4\u54e1\u4f1a\u304c\u63d0\u6848\u3057\u305f<a href=\"https:\/\/tofuac.com\/ja\/news\/02\/2025\/omnibus25\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u300c\u30aa\u30e0\u30cb\u30d0\u30b9\u7c21\u7d20\u5316\u30d1\u30c3\u30b1\u30fc\u30b8\u300d<\/a>\u306f\u3001<a href=\"https:\/\/tofuac.com\/ja\/news\/11\/2022\/csrd-esrs-1\/\" target=\"_blank\" rel=\"noreferrer noopener\">CSRD<\/a>\u3084<a href=\"https:\/\/tofuac.com\/ja\/news\/01\/2024\/csddd\/\" target=\"_blank\" rel=\"noreferrer noopener\">CSDDD<\/a>\u306e\u5927\u5e45\u306a\u7c21\u7d20\u5316\u3092\u542b\u3080\u3001EU\u4f01\u696d\u306b\u3068\u3063\u3066\u6975\u3081\u3066\u91cd\u8981\u306a\u6cd5\u6539\u6b63\u3067\u3059\u3002<br>2025\u5e7412\u670816\u65e5\u306b\u3053\u306e\u30d1\u30c3\u30b1\u30fc\u30b8\u306e\u6539\u6b63\u6848\u304c<a href=\"https:\/\/tofuac.com\/ja\/news\/12\/2025\/omnibus-fixed\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u627f\u8a8d<\/a>\u3055\u308c\u30012026\u5e742\u670824\u65e5\u306b\u3001\u6b27\u5dde\u7406\u4e8b\u4f1a\u306b\u3066<a href=\"https:\/\/www.consilium.europa.eu\/en\/press\/press-releases\/2026\/02\/24\/council-signs-off-simplification-of-sustainability-reporting-and-due-diligence-requirements-to-boost-eu-competitiveness\/?utm_source=brevo&amp;utm_campaign=AUTOMATED%20-%20Alert%20-%20Newsletter&amp;utm_medium=email&amp;utm_id=3318\" target=\"_blank\" rel=\"noreferrer noopener\">\u63a1\u629e<\/a>\u3055\u308c\u307e\u3057\u305f\u3002<br>&nbsp;<br>\u672c\u7a3f\u3067\u306f\u3001\u30aa\u30e0\u30cb\u30d0\u30b9\u6cd5\u6848\u306e\u6700\u7d42\u6210\u7acb\u307e\u3067\u3001\u4f01\u696d\u304c\u5bfe\u5fdc\u3092\u5224\u65ad\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u60c5\u5831\u3092\u6642\u7cfb\u5217\u3067\u6574\u7406\u3057\u3001\u91cd\u8981\u306a\u52d5\u304d\u304c\u3042\u308a\u6b21\u7b2c\u3001\u968f\u6642\u66f4\u65b0\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u30aa\u30e0\u30cb\u30d0\u30b9\u6cd5\u6848\u306e\u63d0\u6848\u80cc\u666f\u304b\u3089\u5185\u5bb9\u3001\u6539\u6b63\u30dd\u30a4\u30f3\u30c8\u306e\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u3001\u3053\u3061\u3089\u306e<a href=\"https:\/\/tofuac.com\/ja\/news\/02\/2025\/omnibus25\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u89e3\u8aac\u8a18\u4e8b<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br>\u307e\u305fESRS\u7c21\u7d20\u5316\u7248\u306b\u3064\u3044\u3066\u306f\u3001\u3053\u3061\u3089\u306e<a href=\"https:\/\/tofuac.com\/ja\/news\/12\/2025\/esrs25november\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u6982\u8981\u8a18\u4e8b<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u73fe\u5728\u9032\u884c\u4e2d\u00a0\uff082026\u5e744\u670821\u65e5\u6642\u70b9\uff09<\/h2>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><tbody><tr><td class=\"has-text-align-left\" data-align=\"left\"><strong>\u9805\u76ee&nbsp;<\/strong><\/td><td class=\"has-text-align-left\" data-align=\"left\"><strong>\u72b6\u6cc1<\/strong><\/td><td class=\"has-text-align-left\" data-align=\"left\"><strong>\u671f\u9650\u30fb\u6b21\u306e\u30b9\u30c6\u30c3\u30d7<\/strong><\/td><td class=\"has-text-align-left\" data-align=\"left\"><strong>\u8a73\u7d30<\/strong><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">\u30aa\u30e0\u30cb\u30d0\u30b9\u6cd5\u6848 I<\/td><td class=\"has-text-align-left\" data-align=\"left\">\u5b98\u5831\u306b\u63b2\u8f09<\/td><td class=\"has-text-align-left\" data-align=\"left\">\u52a0\u76df\u56fd\u306e\u56fd\u5185\u6cd5\u3078\u79fb\u7ba1<\/td><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=OJ:L_202600470\" target=\"_blank\" rel=\"noreferrer noopener\">2\u670826\u65e5 EU\u5b98\u5831\u306b\u63b2\u8f09<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">ESRS\u7c21\u7d20\u5316\u7248\u306e\u59d4\u4efb\u6cd5\u4ee4\u3078\u306e\u7b56\u5b9a<\/td><td class=\"has-text-align-left\" data-align=\"left\">\u6b27\u5dde\u59d4\u54e1\u4f1a\u306b\u3066\u30012025\u5e7412\u6708\u306b\u516c\u958b\u3055\u308c\u305fESRS\u7c21\u7d20\u5316\u7248\u306e\u59d4\u4efb\u6cd5\u4ee4\u3092\u7b56\u5b9a\u4e2d<\/td><td class=\"has-text-align-left\" data-align=\"left\">2026\u5e74\u7b2c2\u56db\u534a\u671f\uff08\u76ee\u51e6\uff09<br><\/td><td class=\"has-text-align-left\" data-align=\"left\"><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">\u4eca\u5f8c\u306e\u91cd\u8981\u65e5\u7a0b&nbsp;\u3000<\/h2>\n\n\n\n<p>\u203b\u4ee5\u4e0b\u306e\u65e5\u7a0b\u306f\u73fe\u6642\u70b9\u3067\u306e\u4e88\u5b9a\u3067\u3042\u308a\u3001\u5be9\u8b70\u306e\u9032\u6357\u72b6\u6cc1\u306b\u3088\u308a\u5909\u66f4\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u6642\u671f\u30fb\u65e5\u6642<\/strong><\/td><td><strong>\u9805\u76ee<\/strong>\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000<\/td><td><strong>\u5185\u5bb9<\/strong><\/td><\/tr><tr><td>2026\u5e74\u7b2c2\u56db\u534a\u671f<\/td><td>ESRS\u7c21\u7d20\u5316\u7248\u306e\u59d4\u4efb\u6cd5\u4ee4\u306e\u63a1\u629e<\/td><td>2025\u5e7412\u6708\u306b\u516c\u958b\u3055\u308c\u305f\u7c21\u7d20\u5316\u7248\u306e\u63a1\u629e<\/td><\/tr><tr><td>2026\u5e747\u6708\u4e2d\u65ec\u301c10\u6708\u4e2d\u65ec<\/td><td>\u57df\u5916\u9069\u7528\u57fa\u6e96(NESRS\uff09\u306e\u30d1\u30d6\u30ea\u30c3\u30af\u30b3\u30e1\u30f3\u30c8\u5b9f\u65bd<\/td><td>EFRAG\u306f2027\u5e741\u6708\u307e\u3067\u306bNESRS\u306b\u95a2\u3059\u308b\u6280\u8853\u7684\u52a9\u8a00\u3001 \u7d50\u8ad6\u306e\u6839\u62e0\u304a\u3088\u3073\u8cbb\u7528\u4fbf\u76ca\u5206\u6790\u3092\u6700\u7d42\u5316\u4e88\u5b9a&nbsp;&nbsp;<\/td><\/tr><tr><td>2027\u5e74\u7b2c4\u56db\u534a\u671f<\/td><td>\u57df\u5916\u9069\u7528\u57fa\u6e96(NESRS\uff09\u306e\u63a1\u629e&nbsp;<\/td><td>2026\u5e74\u7b2c2\u56db\u534a\u671f\u63a1\u629e\u4e88\u5b9a\u304b\u3089\u5ef6\u671f&nbsp;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"> \u78ba\u5b9a\u6e08\u307f\u306e\u5185\u5bb9&nbsp;<\/h2>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u6642\u671f\u30fb\u65e5\u6642&nbsp;<\/strong><\/td><td><strong>\u9805\u76ee<\/strong>&nbsp;<\/td><td><strong>\u5185\u5bb9<\/strong><\/td><\/tr><tr><td>2026\u5e743\u670818\u65e5<\/td><td>\u6539\u6b63CSRD\/CSDDD\u6307\u4ee4\u3000\u767a\u52b9<\/td><td>\u30aa\u30e0\u30cb\u30d0\u30b9\u6cd5\u6848 I <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=OJ:L_202600470\" target=\"_blank\" rel=\"noreferrer noopener\">\u767a\u52b9<\/a><\/td><\/tr><tr><td>2026\u5e742\u670824\u65e5<\/td><td>\u30aa\u30e0\u30cb\u30d0\u30b9\u6cd5\u6848 I \u6b27\u5dde\u7406\u4e8b\u4f1a\u306b\u3066<a href=\"https:\/\/www.consilium.europa.eu\/en\/press\/press-releases\/2026\/02\/24\/council-signs-off-simplification-of-sustainability-reporting-and-due-diligence-requirements-to-boost-eu-competitiveness\/?utm_source=brevo&amp;utm_campaign=AUTOMATED%20-%20Alert%20-%20Newsletter&amp;utm_medium=email&amp;utm_id=3318\" target=\"_blank\" rel=\"noreferrer noopener\">\u63a1\u629e<\/a><\/td><td>\u4e0b\u8a18\u306e\u66ab\u5b9a\u5408\u610f\u3092\u6b27\u5dde\u7406\u4e8b\u4f1a\u306b\u3066\u63a1\u629e<\/td><\/tr><tr><td>2025\u5e7412\u670816\u65e5<\/td><td>\u30aa\u30e0\u30cb\u30d0\u30b9\u6cd5\u6848 I\u3000\u66ab\u5b9a\u5408\u610f\u306e\u627f\u8a8d<\/td><td>\u8cdb\u6210428\u7968\u3001\u53cd\u5bfe218\u7968\u3001\u68c4\u6a2917\u7968\u3067\u63a1\u629e<br>\u5185\u5bb9\uff1a<br><strong>CSRD\uff1a\u5f93\u696d\u54e11,000\u4eba\u4ee5\u4e0a\u3001\u58f2\u4e0a4.5\u5104\u20ac\u8d85<br>\u57df\u5916\u9069\u7528\uff1a\u5f93\u696d\u54e11,000\u4eba\u4ee5\u4e0a\u3001EU\u57df\u5185\u3067\u58f2\u4e0a4.5\u5104\u20ac\u8d85<br><br>CSDDD\uff1a\u5f93\u696d\u54e15,000\u4eba\u4ee5\u4e0a\u3001\u58f2\u4e0a15\u5104\u20ac\u8d85<br>\u57df\u5916\u9069\u7528\uff1a\u540c\u57fa\u6e96\u9069\u7528<\/strong><br><\/td><\/tr><tr><td>2025\u5e7411\u670813\u65e5<\/td><td>\u6b27\u5dde\u8b70\u4f1a\u306e\u8b70\u4f1a\u6848\u63a1\u629e<\/td><td>\u6b27\u5dde\u8b70\u4f1a\u306f\u3001\u4fee\u6b63\u6848\u3092\u8cdb\u6210382\u7968\u3001\u53cd\u5bfe249\u7968\u3001\u68c4\u6a2913\u7968\u3067<a href=\"https:\/\/www.europarl.europa.eu\/news\/en\/press-room\/20251106IPR31296\/sustainability-reporting-and-due-diligence-meps-back-simplification-changes\" target=\"_blank\" rel=\"noreferrer noopener\">\u53ef\u6c7a<\/a>\u30022025\u5e7411\u670813\u65e5\uff09&nbsp;<br>CSRD\uff1a\u5f93\u696d\u54e11,750\u4eba\u4ee5\u4e0a\u3001\u58f2\u4e0a4.5\u5104\u20ac<br>CSDDD\uff1a\u5f93\u696d\u54e15,000\u4eba\u4ee5\u4e0a\u3001\u58f2\u4e0a15\u5104\u20ac<\/td><\/tr><tr><td>2025\u5e7410\u67086\u65e5&nbsp;<\/td><td>\u57df\u5916\u9069\u7528\u57fa\u6e96(NESRS\uff09\u306e\u63a1\u629e<strong><a href=\"https:\/\/finance.ec.europa.eu\/publications\/de-prioritisation-level-2-acts-financial-services-legislation_en\" target=\"_blank\" rel=\"noreferrer noopener\">\u5ef6\u671f<\/a>&nbsp;<\/strong><\/td><td>NESRS\u306e\u63a1\u629e\u6642\u671f\u3092\u5f53\u521d\u306e2026\u5e746\u6708\u304b\u3089\u5c11\u306a\u304f\u3068\u3082<strong>2027\u5e7410\u67081\u65e5\u307e\u3067\u5ef6\u671f&nbsp;<\/strong><\/td><\/tr><tr><td>2025\u5e746\u670823\u65e5&nbsp;<\/td><td>EU\u7406\u4e8b\u4f1a\u6b63\u5f0f<strong><a href=\"https:\/\/www.consilium.europa.eu\/en\/press\/press-releases\/2025\/06\/23\/simplification-council-agrees-position-on-sustainability-reporting-and-due-diligence-requirements-to-boost-eu-competitiveness\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u5408\u610f<\/a><\/strong>&nbsp;<\/td><td>CSRD\uff1a\u5f93\u696d\u54e11,000\u4eba\u4ee5\u4e0a\u3001<br>\u58f2\u4e0a4.5\u5104\u20ac&nbsp;<br>CSDDD\uff1a\u5f93\u696d\u54e15,000\u4eba\u4ee5\u4e0a\u3001\u58f2\u4e0a15\u5104\u20ac&nbsp;<br>\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\uff1a\u30ea\u30b9\u30af\u30d9\u30fc\u30b9\u3078<\/td><\/tr><tr><td>2025\u5e744\u670814\u65e5&nbsp;<\/td><td>2\u5e74\u5ef6\u671f\u63aa\u7f6e\uff08Stop the Clock\uff09<br><strong><a href=\"https:\/\/www.consilium.europa.eu\/en\/press\/press-releases\/2025\/04\/14\/simplification-council-gives-final-green-light-on-the-stop-the-clock-mechanism-to-boost-eu-competitiveness-and-provide-legal-certainty-to-businesses\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u627f\u8a8d<\/a><\/strong>&nbsp;<\/td><td>\u7b2c2\u30b0\u30eb\u30fc\u30d7\uff1a27\u5e74\u5b9f\u7e3e\u219228\u5e74\u958b\u793a&nbsp;<br>\u7b2c3\u30b0\u30eb\u30fc\u30d7\uff1a28\u5e74\u5b9f\u7e3e\u219229\u5e74\u958b\u793a&nbsp;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u91cd\u8981\u306a\u6ce8\u610f\u4e8b\u9805<\/h2>\n\n\n\n<p>\u3053\u306e\u6cd5\u6848\u306f\u73fe\u884c\u898f\u5236\u3092\u4e00\u6642\u505c\u6b62\u3059\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u6539\u6b63\u6848\u304c\u5be9\u8b70\u3055\u308c\u3066\u3044\u308b\u9593\u3082\u3001\u4f01\u696d\u306f\u73fe\u884c\u306eCSRD\u30fbCSDDD\u306a\u3069\u306e\u6cd5\u898f\u5236\u306b\u5f93\u3044\u7d9a\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 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Parliament<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>2025\u5e742\u6708\u306b\u6b27\u5dde\u59d4\u54e1\u4f1a\u304c\u63d0\u6848\u3057\u305f\u300c\u30aa\u30e0\u30cb\u30d0\u30b9\u7c21\u7d20\u5316\u30d1\u30c3\u30b1\u30fc\u30b8\u300d\u306f\u3001CSRD\u3084CSDDD\u306e\u5927\u5e45\u306a\u7c21\u7d20\u5316\u3092\u542b\u3080\u3001EU\u4f01\u696d\u306b\u3068\u3063\u3066\u6975\u3081\u3066\u91cd\u8981\u306a\u6cd5\u6539\u6b63\u3067\u3059\u30022025\u5e7412\u670816\u65e5\u306b\u3053\u306e\u30d1\u30c3\u30b1\u30fc\u30b8\u306e\u6539\u6b63\u6848\u304c\u627f\u8a8d\u3055\u308c\u30012026\u5e74 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