{"id":1295,"date":"2025-12-04T14:44:39","date_gmt":"2025-12-04T11:44:39","guid":{"rendered":"https:\/\/tofuac.com\/ja\/?p=1295"},"modified":"2026-02-16T09:40:53","modified_gmt":"2026-02-16T06:40:53","slug":"esrs25november","status":"publish","type":"post","link":"https:\/\/tofuac.com\/ja\/news\/12\/2025\/esrs25november\/","title":{"rendered":"\u30102025\u5e7412\u6708\u3011ESRS\u7c21\u7d20\u5316\u7248\u516c\u958b\u3000\u30c7\u30fc\u30bf\u30dd\u30a4\u30f3\u30c861%\u524a\u6e1b\u3067 CSRD\u5bfe\u5fdc\u306e\u5b9f\u52d9\u8ca0\u62c5\u3092\u5927\u5e45\u8efd\u6e1b\u00a0"},"content":{"rendered":"\n<p>2025\u5e7412\u67083\u65e5\u3001\u6b27\u5dde\u8ca1\u52d9\u5831\u544a\u8aee\u554f\u30b0\u30eb\u30fc\u30d7(EFRAG)\u304c\u6b27\u5dde\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u57fa\u6e96(ESRS)\u306e\u6700\u7d42\u7c21\u7d20\u5316\u7248\u3092\u6b63\u5f0f<a href=\"https:\/\/www.efrag.org\/en\/news-and-calendar\/news\/efrag-provides-its-technical-advice-on-draft-simplified-esrs-to-the-european-commission\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>\u516c\u958b<\/strong><\/a>\u3057\u307e\u3057\u305f\u30022023\u5e74\u306b\u516c\u958b\u3055\u308c\u305f\u73fe\u884c\u57fa\u6e96\u3068\u6bd4\u8f03\u3057\u3066\u3001\u8981\u6c42\u30c7\u30fc\u30bf\u30dd\u30a4\u30f3\u30c8\u304c<strong>\u7d0461%\u524a\u6e1b<\/strong>\u3055\u308c\u3001CSRD\u5bfe\u5fdc\u4f01\u696d\u306e\u5b9f\u52d9\u8ca0\u62c5\u304c\u5927\u5e45\u306b\u8efd\u6e1b\u3055\u308c\u307e\u3059\u3002&nbsp;<\/p>\n\n\n\n<p>\u672c\u7a3f\u3067\u306f\u3001\u6700\u7d42\u7c21\u7d20\u5316\u7248\u306e8\u3064\u306e\u4e3b\u8981\u306a\u30dd\u30a4\u30f3\u30c8\u3068\u3001\u5404\u57fa\u6e96\u5225\u306e\u91cd\u8981\u306a\u5909\u66f4\u70b9\u3068\u3057\u3066\u306e\u6982\u8981\u3092\u304a\u4f1d\u3048\u3057\u307e\u3059\u3002&nbsp;<\/p>\n\n\n\n<div class=\"epb-advanced-headling epb-alignment-left epb-sub-text-hover-animation-none\" style=\"--epb-headling-position:absolute;--epb-headling-font-size-sp:26px;--epb-headling-font-size-tablet:26px;--epb-headling-font-size-pc:26px;--epb-headling-letter-spacing:0.05em;--epb-headling-line-height:1;--epb-headling-font-weight:bold;--epb-headling-padding-top:0em;--epb-headling-padding-right:0em;--epb-headling-padding-bottom:0em;--epb-headling-padding-left:0em;--epb-headling-color:#333333;--epb-headling-background-color:rgb(255 255 255 \/ 1);--epb-headling-icon-color:#333333;--epb-sub-text-font-size-sp:14px;--epb-sub-text-font-size-tablet:14px;--epb-sub-text-font-size-pc:14px;--epb-sub-text-letter-spacing:0.05em;--epb-sub-text-line-height:1;--epb-sub-text-font-weight:normal;--epb-sub-text-gap:12px;--epb-sub-text-padding-top:0.2em;--epb-sub-text-padding-right:0em;--epb-sub-text-padding-bottom:0.2em;--epb-sub-text-padding-left:0em;--epb-sub-text-align-items:center;--epb-sub-text-color:#333333;--epb-sub-text-hover-color:#e5e7e8;--epb-headling-margin-right-pc:0;--epb-headling-margin-left-pc:0;--epb-data-headling-position-top-pc:0px;--epb-data-headling-position-left-pc:0px;--epb-headling-margin-right-tablet:0;--epb-headling-margin-left-tablet:0;--epb-data-headling-position-top-tablet:0px;--epb-data-headling-position-left-tablet:0px;--epb-headling-margin-right-sp:0;--epb-headling-margin-left-sp:0;--epb-data-headling-position-top-sp:0px;--epb-data-headling-position-left-sp:0px;--epb-data-headling-transform:unset;--epb-data-headling-z-index:0;--epb-data-headling-font-size-sp:26px;--epb-data-headling-font-size-tablet:26px;--epb-data-headling-font-size-pc:26px;--epb-data-headling-letter-spacing:0.05em;--epb-data-headling-line-height:1;--epb-data-headling-font-weight:normal;--epb-data-headling-font-style:normal;--epb-data-headling-padding-top:0.2em;--epb-data-headling-padding-right:0em;--epb-data-headling-padding-bottom:0.2em;--epb-data-headling-padding-left:0em;--epb-data-headling-color:rgb(51 51 51 \/ 1);--epb-headling-style-size:2;--epb-sub-text-style-size:2;--epb-data-headling-style-size:2;--epb-headling-style-color:#e5e7e8;--epb-sub-text-style-color:#e5e7e8;--epb-sub-text-style-hover-color:#e5e7e8;--epb-data-headling-style-color:rgb(255 255 255 \/ 1)\"><div class=\"epb-advanced-headling__inner epb-has-sub-text-bottom is-style-epb-headling-default is-style-epb-sub-text-default\"><h2 class=\"epb-advanced-headling__text no-icon\">\u7c21\u7d20\u5316\u306e\uff18\u3064\u306e\u30dd\u30a4\u30f3\u30c8&nbsp;<\/h2><\/div><\/div>\n\n\n\n<div class=\"epb-advanced-headling epb-alignment-left epb-sub-text-hover-animation-none\" style=\"--epb-headling-position:absolute;--epb-headling-font-size-sp:26px;--epb-headling-font-size-tablet:26px;--epb-headling-font-size-pc:26px;--epb-headling-letter-spacing:0.05em;--epb-headling-line-height:1;--epb-headling-font-weight:bold;--epb-headling-padding-top:0em;--epb-headling-padding-right:0em;--epb-headling-padding-bottom:0em;--epb-headling-padding-left:0em;--epb-headling-color:#333333;--epb-headling-background-color:rgb(255 255 255 \/ 1);--epb-headling-icon-color:#333333;--epb-sub-text-font-size-sp:14px;--epb-sub-text-font-size-tablet:14px;--epb-sub-text-font-size-pc:14px;--epb-sub-text-letter-spacing:0.05em;--epb-sub-text-line-height:1;--epb-sub-text-font-weight:normal;--epb-sub-text-gap:12px;--epb-sub-text-padding-top:0.2em;--epb-sub-text-padding-right:0em;--epb-sub-text-padding-bottom:0.2em;--epb-sub-text-padding-left:0em;--epb-sub-text-align-items:center;--epb-sub-text-color:#333333;--epb-sub-text-hover-color:#e5e7e8;--epb-headling-margin-right-pc:0;--epb-headling-margin-left-pc:0;--epb-data-headling-position-top-pc:0px;--epb-data-headling-position-left-pc:0px;--epb-headling-margin-right-tablet:0;--epb-headling-margin-left-tablet:0;--epb-data-headling-position-top-tablet:0px;--epb-data-headling-position-left-tablet:0px;--epb-headling-margin-right-sp:0;--epb-headling-margin-left-sp:0;--epb-data-headling-position-top-sp:0px;--epb-data-headling-position-left-sp:0px;--epb-data-headling-transform:unset;--epb-data-headling-z-index:0;--epb-data-headling-font-size-sp:26px;--epb-data-headling-font-size-tablet:26px;--epb-data-headling-font-size-pc:26px;--epb-data-headling-letter-spacing:0.05em;--epb-data-headling-line-height:1;--epb-data-headling-font-weight:normal;--epb-data-headling-font-style:normal;--epb-data-headling-padding-top:0.2em;--epb-data-headling-padding-right:0em;--epb-data-headling-padding-bottom:0.2em;--epb-data-headling-padding-left:0em;--epb-data-headling-color:rgb(51 51 51 \/ 1);--epb-headling-style-size:2;--epb-sub-text-style-size:2;--epb-data-headling-style-size:2;--epb-headling-style-color:#e5e7e8;--epb-sub-text-style-color:#e5e7e8;--epb-sub-text-style-hover-color:#e5e7e8;--epb-data-headling-style-color:rgb(255 255 255 \/ 1)\"><div class=\"epb-advanced-headling__inner epb-has-sub-text-bottom is-style-epb-headling-default is-style-epb-sub-text-default\"><h3 class=\"epb-advanced-headling__text no-icon\"><strong>1. \u6709\u7528\u306a\u60c5\u5831\u3078\u306e\u7126\u70b9\u3092\u5f37\u5316<\/strong><\/h3><\/div><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li>&nbsp;\u60c5\u5831\u306e\u95a2\u9023\u6027\u3068\u9069\u5207\u306a\u8868\u793a\u306b\u95a2\u3059\u308b\u53b3\u683c\u306a\u30d5\u30a3\u30eb\u30bf\u30ea\u30f3\u30b0\u3092\u5f37\u5316&nbsp;<\/li>\n\n\n\n<li>\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u91cd\u8996\u306e\u5f62\u5f0f\u7684\u306a\u5831\u544a\u304b\u3089\u3001\u5b9f\u8cea\u7684\u306b\u4fa1\u5024\u306e\u3042\u308b\u660e\u78ba\u306a\u5831\u544a\u3078\u3068\u8ee2\u63db&nbsp;<\/li>\n<\/ul>\n\n\n\n<div class=\"epb-advanced-headling epb-alignment-left epb-sub-text-hover-animation-none\" style=\"--epb-headling-position:absolute;--epb-headling-font-size-sp:26px;--epb-headling-font-size-tablet:26px;--epb-headling-font-size-pc:26px;--epb-headling-letter-spacing:0.05em;--epb-headling-line-height:1;--epb-headling-font-weight:bold;--epb-headling-padding-top:0em;--epb-headling-padding-right:0em;--epb-headling-padding-bottom:0em;--epb-headling-padding-left:0em;--epb-headling-color:#333333;--epb-headling-background-color:rgb(255 255 255 \/ 1);--epb-headling-icon-color:#333333;--epb-sub-text-font-size-sp:14px;--epb-sub-text-font-size-tablet:14px;--epb-sub-text-font-size-pc:14px;--epb-sub-text-letter-spacing:0.05em;--epb-sub-text-line-height:1;--epb-sub-text-font-weight:normal;--epb-sub-text-gap:12px;--epb-sub-text-padding-top:0.2em;--epb-sub-text-padding-right:0em;--epb-sub-text-padding-bottom:0.2em;--epb-sub-text-padding-left:0em;--epb-sub-text-align-items:center;--epb-sub-text-color:#333333;--epb-sub-text-hover-color:#e5e7e8;--epb-headling-margin-right-pc:0;--epb-headling-margin-left-pc:0;--epb-data-headling-position-top-pc:0px;--epb-data-headling-position-left-pc:0px;--epb-headling-margin-right-tablet:0;--epb-headling-margin-left-tablet:0;--epb-data-headling-position-top-tablet:0px;--epb-data-headling-position-left-tablet:0px;--epb-headling-margin-right-sp:0;--epb-headling-margin-left-sp:0;--epb-data-headling-position-top-sp:0px;--epb-data-headling-position-left-sp:0px;--epb-data-headling-transform:unset;--epb-data-headling-z-index:0;--epb-data-headling-font-size-sp:26px;--epb-data-headling-font-size-tablet:26px;--epb-data-headling-font-size-pc:26px;--epb-data-headling-letter-spacing:0.05em;--epb-data-headling-line-height:1;--epb-data-headling-font-weight:normal;--epb-data-headling-font-style:normal;--epb-data-headling-padding-top:0.2em;--epb-data-headling-padding-right:0em;--epb-data-headling-padding-bottom:0.2em;--epb-data-headling-padding-left:0em;--epb-data-headling-color:rgb(51 51 51 \/ 1);--epb-headling-style-size:2;--epb-sub-text-style-size:2;--epb-data-headling-style-size:2;--epb-headling-style-color:#e5e7e8;--epb-sub-text-style-color:#e5e7e8;--epb-sub-text-style-hover-color:#e5e7e8;--epb-data-headling-style-color:rgb(255 255 255 \/ 1)\"><div class=\"epb-advanced-headling__inner epb-has-sub-text-bottom is-style-epb-headling-default is-style-epb-sub-text-default\"><h3 class=\"epb-advanced-headling__text no-icon\"><strong>2. \u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u8a55\u4fa1\u306e\u7c21\u7d20\u5316<\/strong><\/h3><\/div><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u8a55\u4fa1\u30d7\u30ed\u30bb\u30b9\u3092\u7406\u89e3\u3057\u3084\u3059\u304f\u3059\u308b\u305f\u3081\u306e\u3001\u3088\u308a\u660e\u78ba\u306a\u30ac\u30a4\u30c0\u30f3\u30b9\u306e\u63d0\u4f9b&nbsp;<\/li>\n\n\n\n<li>\u4e0d\u8981\u306a\u6587\u66f8\u5316\u4f5c\u696d\u3092\u524a\u6e1b\u3057\u3001\u5b9f\u52d9\u8ca0\u62c5\u3092\u8efd\u6e1b&nbsp;<\/li>\n\n\n\n<li>\u76e3\u67fb\u5bfe\u5fdc\u3092\u660e\u78ba\u5316\u3057\u3001\u76e3\u67fb\u5074\u306e\u671f\u5f85\u3068\u306e\u6574\u5408\u6027\u3092\u9ad8\u3081\u308b&nbsp;<\/li>\n<\/ul>\n\n\n\n<div class=\"epb-advanced-headling epb-alignment-left epb-sub-text-hover-animation-none\" style=\"--epb-headling-position:absolute;--epb-headling-font-size-sp:26px;--epb-headling-font-size-tablet:26px;--epb-headling-font-size-pc:26px;--epb-headling-letter-spacing:0.05em;--epb-headling-line-height:1;--epb-headling-font-weight:bold;--epb-headling-padding-top:0em;--epb-headling-padding-right:0em;--epb-headling-padding-bottom:0em;--epb-headling-padding-left:0em;--epb-headling-color:#333333;--epb-headling-background-color:rgb(255 255 255 \/ 1);--epb-headling-icon-color:#333333;--epb-sub-text-font-size-sp:14px;--epb-sub-text-font-size-tablet:14px;--epb-sub-text-font-size-pc:14px;--epb-sub-text-letter-spacing:0.05em;--epb-sub-text-line-height:1;--epb-sub-text-font-weight:normal;--epb-sub-text-gap:12px;--epb-sub-text-padding-top:0.2em;--epb-sub-text-padding-right:0em;--epb-sub-text-padding-bottom:0.2em;--epb-sub-text-padding-left:0em;--epb-sub-text-align-items:center;--epb-sub-text-color:#333333;--epb-sub-text-hover-color:#e5e7e8;--epb-headling-margin-right-pc:0;--epb-headling-margin-left-pc:0;--epb-data-headling-position-top-pc:0px;--epb-data-headling-position-left-pc:0px;--epb-headling-margin-right-tablet:0;--epb-headling-margin-left-tablet:0;--epb-data-headling-position-top-tablet:0px;--epb-data-headling-position-left-tablet:0px;--epb-headling-margin-right-sp:0;--epb-headling-margin-left-sp:0;--epb-data-headling-position-top-sp:0px;--epb-data-headling-position-left-sp:0px;--epb-data-headling-transform:unset;--epb-data-headling-z-index:0;--epb-data-headling-font-size-sp:26px;--epb-data-headling-font-size-tablet:26px;--epb-data-headling-font-size-pc:26px;--epb-data-headling-letter-spacing:0.05em;--epb-data-headling-line-height:1;--epb-data-headling-font-weight:normal;--epb-data-headling-font-style:normal;--epb-data-headling-padding-top:0.2em;--epb-data-headling-padding-right:0em;--epb-data-headling-padding-bottom:0.2em;--epb-data-headling-padding-left:0em;--epb-data-headling-color:rgb(51 51 51 \/ 1);--epb-headling-style-size:2;--epb-sub-text-style-size:2;--epb-data-headling-style-size:2;--epb-headling-style-color:#e5e7e8;--epb-sub-text-style-color:#e5e7e8;--epb-sub-text-style-hover-color:#e5e7e8;--epb-data-headling-style-color:rgb(255 255 255 \/ 1)\"><div class=\"epb-advanced-headling__inner epb-has-sub-text-bottom is-style-epb-headling-default is-style-epb-sub-text-default\"><h3 class=\"epb-advanced-headling__text no-icon\"><strong>3. \u30d0\u30ea\u30e5\u30fc\u30c1\u30a7\u30fc\u30f3\u30c7\u30fc\u30bf\u3078\u306e\u8ca0\u62c5\u8efd\u6e1b<\/strong>&nbsp;<\/h3><\/div><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u76f4\u63a5\u30c7\u30fc\u30bf\u53ce\u96c6\u306e\u512a\u5148\u8981\u4ef6\u3092\u64a4\u5ec3\u3057\u3001\u30b5\u30d7\u30e9\u30a4\u30c1\u30a7\u30fc\u30f3\u5168\u4f53\u304b\u3089\u306e\u30c7\u30fc\u30bf\u53ce\u96c6\u8ca0\u62c5\u3092\u5927\u5e45\u306b\u8efd\u6e1b&nbsp;<\/li>\n\n\n\n<li>\u63a8\u8a08\u5024\u3084\u4ee3\u66ff\u624b\u6cd5\u306e\u6d3b\u7528\u3092\u3088\u308a\u67d4\u8edf\u306b\u8a8d\u3081\u308b\u3053\u3068\u3067\u3001\u5b9f\u52d9\u7684\u306a\u5bfe\u5fdc\u304c\u53ef\u80fd&nbsp;<\/li>\n<\/ul>\n\n\n\n<div class=\"epb-advanced-headling epb-alignment-left epb-sub-text-hover-animation-none\" style=\"--epb-headling-position:absolute;--epb-headling-font-size-sp:26px;--epb-headling-font-size-tablet:26px;--epb-headling-font-size-pc:26px;--epb-headling-letter-spacing:0.05em;--epb-headling-line-height:1;--epb-headling-font-weight:bold;--epb-headling-padding-top:0em;--epb-headling-padding-right:0em;--epb-headling-padding-bottom:0em;--epb-headling-padding-left:0em;--epb-headling-color:#333333;--epb-headling-background-color:rgb(255 255 255 \/ 1);--epb-headling-icon-color:#333333;--epb-sub-text-font-size-sp:14px;--epb-sub-text-font-size-tablet:14px;--epb-sub-text-font-size-pc:14px;--epb-sub-text-letter-spacing:0.05em;--epb-sub-text-line-height:1;--epb-sub-text-font-weight:normal;--epb-sub-text-gap:12px;--epb-sub-text-padding-top:0.2em;--epb-sub-text-padding-right:0em;--epb-sub-text-padding-bottom:0.2em;--epb-sub-text-padding-left:0em;--epb-sub-text-align-items:center;--epb-sub-text-color:#333333;--epb-sub-text-hover-color:#e5e7e8;--epb-headling-margin-right-pc:0;--epb-headling-margin-left-pc:0;--epb-data-headling-position-top-pc:0px;--epb-data-headling-position-left-pc:0px;--epb-headling-margin-right-tablet:0;--epb-headling-margin-left-tablet:0;--epb-data-headling-position-top-tablet:0px;--epb-data-headling-position-left-tablet:0px;--epb-headling-margin-right-sp:0;--epb-headling-margin-left-sp:0;--epb-data-headling-position-top-sp:0px;--epb-data-headling-position-left-sp:0px;--epb-data-headling-transform:unset;--epb-data-headling-z-index:0;--epb-data-headling-font-size-sp:26px;--epb-data-headling-font-size-tablet:26px;--epb-data-headling-font-size-pc:26px;--epb-data-headling-letter-spacing:0.05em;--epb-data-headling-line-height:1;--epb-data-headling-font-weight:normal;--epb-data-headling-font-style:normal;--epb-data-headling-padding-top:0.2em;--epb-data-headling-padding-right:0em;--epb-data-headling-padding-bottom:0.2em;--epb-data-headling-padding-left:0em;--epb-data-headling-color:rgb(51 51 51 \/ 1);--epb-headling-style-size:2;--epb-sub-text-style-size:2;--epb-data-headling-style-size:2;--epb-headling-style-color:#e5e7e8;--epb-sub-text-style-color:#e5e7e8;--epb-sub-text-style-hover-color:#e5e7e8;--epb-data-headling-style-color:rgb(255 255 255 \/ 1)\"><div class=\"epb-advanced-headling__inner epb-has-sub-text-bottom is-style-epb-headling-default is-style-epb-sub-text-default\"><h3 class=\"epb-advanced-headling__text no-icon\"><strong>4. \u5927\u5e45\u306a\u7de9\u548c\u63aa\u7f6e\u3068\u6bb5\u968e\u7684\u5c0e\u5165<\/strong>&nbsp;<\/h3><\/div><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u6bd4\u4f8b\u6027\u30e1\u30ab\u30cb\u30ba\u30e0\u3092\u5c0e\u5165\u3057\u3001\u4f01\u696d\u898f\u6a21\u3084\u4e8b\u696d\u7279\u6027\u306b\u5fdc\u3058\u305f\u67d4\u8edf\u306a\u5bfe\u5fdc\u304c\u53ef\u80fd&nbsp;<\/li>\n\n\n\n<li>\u56f0\u96e3\u306a\u958b\u793a\u9805\u76ee\u3078\u306e\u79fb\u884c\u671f\u9593\u3092\u8a2d\u5b9a\u3057\u3001\u6bb5\u968e\u7684\u306a\u6e96\u5099\u30d7\u30ed\u30bb\u30b9\u3092\u6574\u5099&nbsp;<\/li>\n\n\n\n<li>\u300c\u4e0d\u5f53\u306a\u30b3\u30b9\u30c8\u307e\u305f\u306f\u904e\u5ea6\u306a\u52aa\u529b\u300d\u539f\u5247\u3092\u660e\u78ba\u5316\u3057\u3001\u5b9f\u52d9\u4e0a\u306e\u8ca0\u62c5\u3092\u5408\u7406\u7684\u306b\u8efd\u6e1b&nbsp;<\/li>\n<\/ul>\n\n\n\n<div class=\"epb-advanced-headling epb-alignment-left epb-sub-text-hover-animation-none\" style=\"--epb-headling-position:absolute;--epb-headling-font-size-sp:26px;--epb-headling-font-size-tablet:26px;--epb-headling-font-size-pc:26px;--epb-headling-letter-spacing:0.05em;--epb-headling-line-height:1;--epb-headling-font-weight:bold;--epb-headling-padding-top:0em;--epb-headling-padding-right:0em;--epb-headling-padding-bottom:0em;--epb-headling-padding-left:0em;--epb-headling-color:#333333;--epb-headling-background-color:rgb(255 255 255 \/ 1);--epb-headling-icon-color:#333333;--epb-sub-text-font-size-sp:14px;--epb-sub-text-font-size-tablet:14px;--epb-sub-text-font-size-pc:14px;--epb-sub-text-letter-spacing:0.05em;--epb-sub-text-line-height:1;--epb-sub-text-font-weight:normal;--epb-sub-text-gap:12px;--epb-sub-text-padding-top:0.2em;--epb-sub-text-padding-right:0em;--epb-sub-text-padding-bottom:0.2em;--epb-sub-text-padding-left:0em;--epb-sub-text-align-items:center;--epb-sub-text-color:#333333;--epb-sub-text-hover-color:#e5e7e8;--epb-headling-margin-right-pc:0;--epb-headling-margin-left-pc:0;--epb-data-headling-position-top-pc:0px;--epb-data-headling-position-left-pc:0px;--epb-headling-margin-right-tablet:0;--epb-headling-margin-left-tablet:0;--epb-data-headling-position-top-tablet:0px;--epb-data-headling-position-left-tablet:0px;--epb-headling-margin-right-sp:0;--epb-headling-margin-left-sp:0;--epb-data-headling-position-top-sp:0px;--epb-data-headling-position-left-sp:0px;--epb-data-headling-transform:unset;--epb-data-headling-z-index:0;--epb-data-headling-font-size-sp:26px;--epb-data-headling-font-size-tablet:26px;--epb-data-headling-font-size-pc:26px;--epb-data-headling-letter-spacing:0.05em;--epb-data-headling-line-height:1;--epb-data-headling-font-weight:normal;--epb-data-headling-font-style:normal;--epb-data-headling-padding-top:0.2em;--epb-data-headling-padding-right:0em;--epb-data-headling-padding-bottom:0.2em;--epb-data-headling-padding-left:0em;--epb-data-headling-color:rgb(51 51 51 \/ 1);--epb-headling-style-size:2;--epb-sub-text-style-size:2;--epb-data-headling-style-size:2;--epb-headling-style-color:#e5e7e8;--epb-sub-text-style-color:#e5e7e8;--epb-sub-text-style-hover-color:#e5e7e8;--epb-data-headling-style-color:rgb(255 255 255 \/ 1)\"><div class=\"epb-advanced-headling__inner epb-has-sub-text-bottom is-style-epb-headling-default is-style-epb-sub-text-default\"><h3 class=\"epb-advanced-headling__text no-icon\"><strong>5. \u539f\u5247\u30d9\u30fc\u30b9\u306e\u30ca\u30e9\u30c6\u30a3\u30d6\u5831\u544a\u306e\u5f37\u5316<\/strong>&nbsp;<\/h3><\/div><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u65b9\u91dd\u3001\u884c\u52d5\u3001\u76ee\u6a19\uff08PAT\u2019s\uff09\u306e\u958b\u793a\u9805\u76ee\u306b\u304a\u3044\u3066\u67d4\u8edf\u6027\u3092\u3082\u305f\u305b\u3001\u5f62\u5f0f\u7684\u306a\u5831\u544a\u304b\u3089\u5b9f\u8cea\u7684\u306b\u4fa1\u5024\u306e\u3042\u308b\u5831\u544a\u3078\u3068\u8ee2\u63db\uff08\u7d44\u7e54\u306bPAT\u2019s\u304c\u3042\u308b\u5834\u5408\u306e\u307f\u958b\u793a\uff09&nbsp;<\/li>\n\n\n\n<li>\u4f01\u696d\u304c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u8ab2\u984c\u3092\u3069\u306e\u3088\u3046\u306b\u7ba1\u7406\u3057\u3066\u3044\u308b\u304b\u306e\u8aac\u660e\u306b\u7126\u70b9\u3092\u5f53\u3066\u3001\u4f01\u696d\u306e\u5bfe\u5fdc\u72b6\u6cc1\u3092\u3088\u308a\u5206\u304b\u308a\u3084\u3059\u304f\u4f1d\u3048\u308b&nbsp;<\/li>\n<\/ul>\n\n\n\n<div class=\"epb-advanced-headling epb-alignment-left epb-sub-text-hover-animation-none\" style=\"--epb-headling-position:absolute;--epb-headling-font-size-sp:26px;--epb-headling-font-size-tablet:26px;--epb-headling-font-size-pc:26px;--epb-headling-letter-spacing:0.05em;--epb-headling-line-height:1;--epb-headling-font-weight:bold;--epb-headling-padding-top:0em;--epb-headling-padding-right:0em;--epb-headling-padding-bottom:0em;--epb-headling-padding-left:0em;--epb-headling-color:#333333;--epb-headling-background-color:rgb(255 255 255 \/ 1);--epb-headling-icon-color:#333333;--epb-sub-text-font-size-sp:14px;--epb-sub-text-font-size-tablet:14px;--epb-sub-text-font-size-pc:14px;--epb-sub-text-letter-spacing:0.05em;--epb-sub-text-line-height:1;--epb-sub-text-font-weight:normal;--epb-sub-text-gap:12px;--epb-sub-text-padding-top:0.2em;--epb-sub-text-padding-right:0em;--epb-sub-text-padding-bottom:0.2em;--epb-sub-text-padding-left:0em;--epb-sub-text-align-items:center;--epb-sub-text-color:#333333;--epb-sub-text-hover-color:#e5e7e8;--epb-headling-margin-right-pc:0;--epb-headling-margin-left-pc:0;--epb-data-headling-position-top-pc:0px;--epb-data-headling-position-left-pc:0px;--epb-headling-margin-right-tablet:0;--epb-headling-margin-left-tablet:0;--epb-data-headling-position-top-tablet:0px;--epb-data-headling-position-left-tablet:0px;--epb-headling-margin-right-sp:0;--epb-headling-margin-left-sp:0;--epb-data-headling-position-top-sp:0px;--epb-data-headling-position-left-sp:0px;--epb-data-headling-transform:unset;--epb-data-headling-z-index:0;--epb-data-headling-font-size-sp:26px;--epb-data-headling-font-size-tablet:26px;--epb-data-headling-font-size-pc:26px;--epb-data-headling-letter-spacing:0.05em;--epb-data-headling-line-height:1;--epb-data-headling-font-weight:normal;--epb-data-headling-font-style:normal;--epb-data-headling-padding-top:0.2em;--epb-data-headling-padding-right:0em;--epb-data-headling-padding-bottom:0.2em;--epb-data-headling-padding-left:0em;--epb-data-headling-color:rgb(51 51 51 \/ 1);--epb-headling-style-size:2;--epb-sub-text-style-size:2;--epb-data-headling-style-size:2;--epb-headling-style-color:#e5e7e8;--epb-sub-text-style-color:#e5e7e8;--epb-sub-text-style-hover-color:#e5e7e8;--epb-data-headling-style-color:rgb(255 255 255 \/ 1)\"><div class=\"epb-advanced-headling__inner epb-has-sub-text-bottom is-style-epb-headling-default is-style-epb-sub-text-default\"><h3 class=\"epb-advanced-headling__text no-icon\"><strong>6. \u3088\u308a\u77ed\u304f\u660e\u78ba\u306a\u57fa\u6e96<\/strong>&nbsp;<\/h3><\/div><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li>ESRS\u5168\u4f53\u3092\u5408\u7406\u5316\u3057\u3001\u5c02\u9580\u5bb6\u3067\u306a\u304f\u3066\u3082\u7406\u89e3\u3057\u3084\u3059\u3044\u8868\u73fe\u3078\u3068\u6539\u5584&nbsp;<\/li>\n\n\n\n<li>\u5b9f\u52d9\u3067\u306e\u5b9f\u65bd\u304c\u5bb9\u6613\u306b\u306a\u308b\u3088\u3046\u3001\u57fa\u6e96\u6587\u66f8\u305d\u306e\u3082\u306e\u3092\u7c21\u6f54\u5316\u3057\u3001\u52b9\u7387\u7684\u304b\u3064\u4e00\u8cab\u3057\u305f\u904b\u7528\u3092\u652f\u63f4&nbsp;<\/li>\n<\/ul>\n\n\n\n<div class=\"epb-advanced-headling epb-alignment-left epb-sub-text-hover-animation-none\" style=\"--epb-headling-position:absolute;--epb-headling-font-size-sp:26px;--epb-headling-font-size-tablet:26px;--epb-headling-font-size-pc:26px;--epb-headling-letter-spacing:0.05em;--epb-headling-line-height:1;--epb-headling-font-weight:bold;--epb-headling-padding-top:0em;--epb-headling-padding-right:0em;--epb-headling-padding-bottom:0em;--epb-headling-padding-left:0em;--epb-headling-color:#333333;--epb-headling-background-color:rgb(255 255 255 \/ 1);--epb-headling-icon-color:#333333;--epb-sub-text-font-size-sp:14px;--epb-sub-text-font-size-tablet:14px;--epb-sub-text-font-size-pc:14px;--epb-sub-text-letter-spacing:0.05em;--epb-sub-text-line-height:1;--epb-sub-text-font-weight:normal;--epb-sub-text-gap:12px;--epb-sub-text-padding-top:0.2em;--epb-sub-text-padding-right:0em;--epb-sub-text-padding-bottom:0.2em;--epb-sub-text-padding-left:0em;--epb-sub-text-align-items:center;--epb-sub-text-color:#333333;--epb-sub-text-hover-color:#e5e7e8;--epb-headling-margin-right-pc:0;--epb-headling-margin-left-pc:0;--epb-data-headling-position-top-pc:0px;--epb-data-headling-position-left-pc:0px;--epb-headling-margin-right-tablet:0;--epb-headling-margin-left-tablet:0;--epb-data-headling-position-top-tablet:0px;--epb-data-headling-position-left-tablet:0px;--epb-headling-margin-right-sp:0;--epb-headling-margin-left-sp:0;--epb-data-headling-position-top-sp:0px;--epb-data-headling-position-left-sp:0px;--epb-data-headling-transform:unset;--epb-data-headling-z-index:0;--epb-data-headling-font-size-sp:26px;--epb-data-headling-font-size-tablet:26px;--epb-data-headling-font-size-pc:26px;--epb-data-headling-letter-spacing:0.05em;--epb-data-headling-line-height:1;--epb-data-headling-font-weight:normal;--epb-data-headling-font-style:normal;--epb-data-headling-padding-top:0.2em;--epb-data-headling-padding-right:0em;--epb-data-headling-padding-bottom:0.2em;--epb-data-headling-padding-left:0em;--epb-data-headling-color:rgb(51 51 51 \/ 1);--epb-headling-style-size:2;--epb-sub-text-style-size:2;--epb-data-headling-style-size:2;--epb-headling-style-color:#e5e7e8;--epb-sub-text-style-color:#e5e7e8;--epb-sub-text-style-hover-color:#e5e7e8;--epb-data-headling-style-color:rgb(255 255 255 \/ 1)\"><div class=\"epb-advanced-headling__inner epb-has-sub-text-bottom is-style-epb-headling-default is-style-epb-sub-text-default\"><h3 class=\"epb-advanced-headling__text no-icon\"><strong>7. \u30c7\u30fc\u30bf\u30dd\u30a4\u30f3\u30c8\u306e\u5927\u5e45\u524a\u6e1b<\/strong>&nbsp;<\/h3><\/div><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u30de\u30c6\u30ea\u30a2\u30eb\u3068\u5224\u65ad\u3055\u308c\u305f\u5834\u5408\u306b\u8981\u6c42\u3055\u308c\u308b\u30c7\u30fc\u30bf\u30dd\u30a4\u30f3\u30c8\u309261%\u524a\u6e1b&nbsp;<\/li>\n\n\n\n<li>\u3059\u3079\u3066\u306e\u4efb\u610f\u958b\u793a\u3092\u524a\u9664\u3057\u3001\u5831\u544a\u306b\u5fc5\u8981\u306a\u30c7\u30fc\u30bf\u30dd\u30a4\u30f3\u30c8\u3092\u5927\u5e45\u306b\u7c21\u7d20\u5316&nbsp;<\/li>\n<\/ul>\n\n\n\n<div class=\"epb-advanced-headling epb-alignment-left epb-sub-text-hover-animation-none\" style=\"--epb-headling-position:absolute;--epb-headling-font-size-sp:26px;--epb-headling-font-size-tablet:26px;--epb-headling-font-size-pc:26px;--epb-headling-letter-spacing:0.05em;--epb-headling-line-height:1;--epb-headling-font-weight:bold;--epb-headling-padding-top:0em;--epb-headling-padding-right:0em;--epb-headling-padding-bottom:0em;--epb-headling-padding-left:0em;--epb-headling-color:#333333;--epb-headling-background-color:rgb(255 255 255 \/ 1);--epb-headling-icon-color:#333333;--epb-sub-text-font-size-sp:14px;--epb-sub-text-font-size-tablet:14px;--epb-sub-text-font-size-pc:14px;--epb-sub-text-letter-spacing:0.05em;--epb-sub-text-line-height:1;--epb-sub-text-font-weight:normal;--epb-sub-text-gap:12px;--epb-sub-text-padding-top:0.2em;--epb-sub-text-padding-right:0em;--epb-sub-text-padding-bottom:0.2em;--epb-sub-text-padding-left:0em;--epb-sub-text-align-items:center;--epb-sub-text-color:#333333;--epb-sub-text-hover-color:#e5e7e8;--epb-headling-margin-right-pc:0;--epb-headling-margin-left-pc:0;--epb-data-headling-position-top-pc:0px;--epb-data-headling-position-left-pc:0px;--epb-headling-margin-right-tablet:0;--epb-headling-margin-left-tablet:0;--epb-data-headling-position-top-tablet:0px;--epb-data-headling-position-left-tablet:0px;--epb-headling-margin-right-sp:0;--epb-headling-margin-left-sp:0;--epb-data-headling-position-top-sp:0px;--epb-data-headling-position-left-sp:0px;--epb-data-headling-transform:unset;--epb-data-headling-z-index:0;--epb-data-headling-font-size-sp:26px;--epb-data-headling-font-size-tablet:26px;--epb-data-headling-font-size-pc:26px;--epb-data-headling-letter-spacing:0.05em;--epb-data-headling-line-height:1;--epb-data-headling-font-weight:normal;--epb-data-headling-font-style:normal;--epb-data-headling-padding-top:0.2em;--epb-data-headling-padding-right:0em;--epb-data-headling-padding-bottom:0.2em;--epb-data-headling-padding-left:0em;--epb-data-headling-color:rgb(51 51 51 \/ 1);--epb-headling-style-size:2;--epb-sub-text-style-size:2;--epb-data-headling-style-size:2;--epb-headling-style-color:#e5e7e8;--epb-sub-text-style-color:#e5e7e8;--epb-sub-text-style-hover-color:#e5e7e8;--epb-data-headling-style-color:rgb(255 255 255 \/ 1)\"><div class=\"epb-advanced-headling__inner epb-has-sub-text-bottom is-style-epb-headling-default is-style-epb-sub-text-default\"><h3 class=\"epb-advanced-headling__text no-icon\"><strong>8. ISSB\u3068\u306e\u76f8\u4e92\u904b\u7528\u6027\u306e\u5411\u4e0a<\/strong><\/h3><\/div><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li>&nbsp;\u5171\u901a\u958b\u793a\u9805\u76ee\u306b\u304a\u3051\u308b\u6574\u5408\u6027\u3092\u5411\u4e0a\u3055\u305b\u3001\u91cd\u8907\u958b\u793a\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b&nbsp;<\/li>\n\n\n\n<li>GHG\u6392\u51fa\u91cf\u306e\u5831\u544a\u5883\u754c\u3092\u6539\u5584\u3057\u3001IFRS S2\u3068\u306e\u6574\u5408\u6027\u3092\u5f37\u5316&nbsp;<\/li>\n\n\n\n<li>\u4e88\u60f3\u3055\u308c\u308b\u8ca1\u52d9\u5f71\u97ff\u306b\u95a2\u3059\u308b\u898f\u5b9a\u3092ISSB\u57fa\u6e96\u3068\u6574\u5408\u3055\u305b\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u5831\u544a\u306e\u4e00\u8cab\u6027\u3092\u5b9f\u73fe&nbsp;<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"epb-advanced-headling epb-alignment-left epb-sub-text-hover-animation-none\" style=\"--epb-headling-position:absolute;--epb-headling-font-size-sp:26px;--epb-headling-font-size-tablet:26px;--epb-headling-font-size-pc:26px;--epb-headling-letter-spacing:0.05em;--epb-headling-line-height:1;--epb-headling-font-weight:bold;--epb-headling-padding-top:0em;--epb-headling-padding-right:0em;--epb-headling-padding-bottom:0em;--epb-headling-padding-left:0em;--epb-headling-color:#333333;--epb-headling-background-color:rgb(255 255 255 \/ 1);--epb-headling-icon-color:#333333;--epb-sub-text-font-size-sp:14px;--epb-sub-text-font-size-tablet:14px;--epb-sub-text-font-size-pc:14px;--epb-sub-text-letter-spacing:0.05em;--epb-sub-text-line-height:1;--epb-sub-text-font-weight:normal;--epb-sub-text-gap:12px;--epb-sub-text-padding-top:0.2em;--epb-sub-text-padding-right:0em;--epb-sub-text-padding-bottom:0.2em;--epb-sub-text-padding-left:0em;--epb-sub-text-align-items:center;--epb-sub-text-color:#333333;--epb-sub-text-hover-color:#e5e7e8;--epb-headling-margin-right-pc:0;--epb-headling-margin-left-pc:0;--epb-data-headling-position-top-pc:0px;--epb-data-headling-position-left-pc:0px;--epb-headling-margin-right-tablet:0;--epb-headling-margin-left-tablet:0;--epb-data-headling-position-top-tablet:0px;--epb-data-headling-position-left-tablet:0px;--epb-headling-margin-right-sp:0;--epb-headling-margin-left-sp:0;--epb-data-headling-position-top-sp:0px;--epb-data-headling-position-left-sp:0px;--epb-data-headling-transform:unset;--epb-data-headling-z-index:0;--epb-data-headling-font-size-sp:26px;--epb-data-headling-font-size-tablet:26px;--epb-data-headling-font-size-pc:26px;--epb-data-headling-letter-spacing:0.05em;--epb-data-headling-line-height:1;--epb-data-headling-font-weight:normal;--epb-data-headling-font-style:normal;--epb-data-headling-padding-top:0.2em;--epb-data-headling-padding-right:0em;--epb-data-headling-padding-bottom:0.2em;--epb-data-headling-padding-left:0em;--epb-data-headling-color:rgb(51 51 51 \/ 1);--epb-headling-style-size:2;--epb-sub-text-style-size:2;--epb-data-headling-style-size:2;--epb-headling-style-color:#e5e7e8;--epb-sub-text-style-color:#e5e7e8;--epb-sub-text-style-hover-color:#e5e7e8;--epb-data-headling-style-color:rgb(255 255 255 \/ 1)\"><div class=\"epb-advanced-headling__inner epb-has-sub-text-bottom is-style-epb-headling-default is-style-epb-sub-text-default\"><h2 class=\"epb-advanced-headling__text no-icon\">\u30c8\u30d4\u30c3\u30af\u57fa\u6e96\u5225\u306e\u5909\u66f4\u70b9\u306e\u6982\u8981<\/h2><\/div><\/div>\n\n\n\n<figure class=\"wp-block-table is-style-table__side\"><table class=\"has-fixed-layout\"><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u57fa\u6e96<\/strong><\/td><td class=\"has-text-align-left\" data-align=\"left\"><strong>\u4fee\u6b63\u9805\u76ee<\/strong>&nbsp;<\/td><td><strong>\u65b0\u898f\u9805\u76ee&nbsp;<\/strong><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>ESRS 1&nbsp;<\/strong><\/td><td class=\"has-text-align-left\" data-align=\"left\">\u30fb\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u8a55\u4fa1\u306e\u7c21\u7d20\u5316\uff08\u7bc4\u56f2\u5916\u306e\u30c7\u30fc\u30bf\u30dd\u30a4\u30f3\u30c8\u306f\u958b\u793a\u4e0d\u8981\uff09&nbsp;<br>\u30fb\u3088\u308a\u660e\u78ba\u306a\u5831\u544a\u5883\u754c\u3068\u300c\u81ea\u793e\u4e8b\u696d\u300d\u3068\u300c\u30d0\u30ea\u30e5\u30fc\u30c1\u30a7\u30fc\u30f3\u300d\u306e\u533a\u5225&nbsp;<br>\u30fb\u5831\u544a\u306e\u7c92\u5ea6\u306e\u67d4\u8edf\u6027&nbsp;<br>\u30fb\u6bb5\u968e\u7684\u5c0e\u5165\u63aa\u7f6e\u306e\u898b\u76f4\u3057\uff08\u305f\u3060\u3057\u3001\u9069\u7528\u72b6\u6cc1\u306e\u958b\u793a\u3068\u6bb5\u968e\u7684\u306a\u6539\u5584\u304c\u671f\u5f85\u3055\u308c\u308b\uff09&nbsp;<\/td><td>\u30fb\u300c\u516c\u6b63\u306a\u8868\u793a\u300d\u306e\u660e\u793a\u7684\u5f37\u8abf<br>\u30fbIFRS S1\u3068\u306e\u6574\u5408&nbsp;<br>\u30fb\u5f71\u97ff\u306e\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u3092\u8a55\u4fa1\u3059\u308b\u969b\u306e\u4e88\u9632\u3001\u8efd\u6e1b\u3001\u662f\u6b63\u63aa\u7f6e\u306e\u8003\u616e\u65b9\u6cd5\u306b\u95a2\u3059\u308b\u539f\u5247\u30d9\u30fc\u30b9\u306e\u30ac\u30a4\u30c0\u30f3\u30b9&nbsp;<br>\u30fb\u30d0\u30ea\u30e5\u30fc\u30c1\u30a7\u30fc\u30f3\u6307\u6a19\u306b\u304a\u3051\u308b\u76f4\u63a5\u30c7\u30fc\u30bf\u306e\u4f53\u7cfb\u7684\u306a\u512a\u5148\u524a\u9664&nbsp;<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>ESRS 2&nbsp;<\/strong><\/td><td class=\"has-text-align-left\" data-align=\"left\">\u30fb \uff08BP\uff09ESRS 1\u53c2\u7167\u306b\u3088\u308b\u7c21\u7d20\u5316\u3068\u6bb5\u968e\u7684\u5c0e\u5165\u63aa\u7f6e\u306e\u53cd\u6620&nbsp;<br>\u30fb\uff08GOV\uff09\u30ca\u30e9\u30c6\u30a3\u30d6\u8981\u4ef6\u306e\u7c92\u5ea6\u524a\u6e1b\u3001GOV-1\u3068GOV-2\u306e\u7d71\u5408&nbsp;<br>\u30fb\uff08SBM\uff09\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u3068\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u60c5\u5831\u3092\u7c21\u7d20\u5316\u3001\u4e88\u60f3\u8ca1\u52d9\u5f71\u97ff\u306f2029\u5e74\u307e\u3067\u6bb5\u968e\u7684\u5c0e\u5165\u3067IFRS S1\u3068\u6574\u5408&nbsp;<br>\u30fb\uff08IRO\uff09\u7c92\u5ea6\u3092\u524a\u6e1b\u3057\u3064\u3064DMA\u30d7\u30ed\u30bb\u30b9\u306e\u6838\u5fc3\u306f\u7dad\u6301\u3001SBM-3\u304b\u3089\u60c5\u5831\u3092\u518d\u914d\u7f6e&nbsp;<\/td><td><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>ESRS E1<\/strong><\/td><td class=\"has-text-align-left\" data-align=\"left\">\u30fb\uff08\u6226\u7565\uff09\u79fb\u884c\u8a08\u753b\u3092IFRS S2\u3068\u6574\u5408\u3057\u7c21\u7d20\u5316\u3001\u30b7\u30ca\u30ea\u30aa\u5206\u6790\u306f\u4efb\u610f\u3068\u660e\u78ba\u5316&nbsp;<br>\u30fb\uff08PATs\uff09ESRS 2\u3068\u306e\u91cd\u8907\u524a\u6e1b\u3001\u91d1\u878d\u6a5f\u95a2\u306eScope 3\u63db\u7b97\u7fa9\u52d9\u514d\u9664\u3001\u57fa\u6e96\u5e74\u306e\u67d4\u8edf\u5316\u30011.5\u00b0C\u6574\u5408\u6027\u306f\u7dad\u6301&nbsp;<br>\u30fb\uff08\u6307\u6a19\uff09\u30a8\u30cd\u30eb\u30ae\u30fc\u539f\u5358\u4f4d\u524a\u9664\u3001GHG\u5831\u544a\u5883\u754c\u306e\u660e\u78ba\u5316&nbsp;<\/td><td><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>ESRS E2<\/strong><\/td><td class=\"has-text-align-left\" data-align=\"left\">\u30fb\u30de\u30c6\u30ea\u30a2\u30eb\u306a\u6c5a\u67d3\u7269\u8cea\u306e\u7279\u5b9a\u3092\u30ac\u30a4\u30c9&nbsp;<br>\u30fb\u30de\u30a4\u30af\u30ed\u30d7\u30e9\u30b9\u30c1\u30c3\u30af\u3092\u4e00\u6b21\u30fb\u4e8c\u6b21\u306b\u5206\u5272\uff08\u4e8c\u6b21\u306f\u5b9a\u6027\u958b\u793a\u53ef\uff09&nbsp;<br>\u30fb\u61f8\u5ff5\u7269\u8cea\u6307\u6a19\u3092\u7cbe\u7dfb\u5316\u3057\u5185\u8a33\u660e\u793a\u3001\u975e\u5316\u5b66\u4f01\u696d\u306fSVHC\uff08\u6975\u3081\u3066\u61f8\u5ff5\u5ea6\u306e\u9ad8\u3044\u7269\u8cea\uff09\u306e\u307f\u3001\u5316\u5b66\u4f01\u696d\u306eSoC\uff08\u61f8\u5ff5\u7269\u8cea\uff09\u8981\u4ef6\u306f\u6bb5\u968e\u5c0e\u5165&nbsp;<\/td><td><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>ESRS E3<\/strong><\/td><td class=\"has-text-align-left\" data-align=\"left\">\u30fb\u6c34\u6982\u5ff5\u3068\u8a55\u4fa1\u65b9\u6cd5\u3092\u660e\u78ba\u5316&nbsp;<br>\u30fb\u53d6\u6c34\u30fb\u6392\u6c34\u91cf\u3092\u7fa9\u52d9\u5316&nbsp;<br>\u30fb\u6c34\u539f\u5358\u4f4d\u306e\u524a\u9664&nbsp;<br>\u30fb\u65b9\u6cd5\u8ad6\u30ac\u30a4\u30c0\u30f3\u30b9\u8ffd\u52a0&nbsp;<\/td><td><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>ESRS E4<\/strong><\/td><td class=\"has-text-align-left\" data-align=\"left\">\u30fb\u79fb\u884c\u8a08\u753b\u3092\u6761\u4ef6\u4ed8\u304d\u3067\u7fa9\u52d9\u5316&nbsp;<br>\u30fb\u65b9\u91dd\u30fb\u884c\u52d5\u30fb\u76ee\u6a19\u3092\u7c21\u7d20\u5316\u3057\u3064\u3064\u30aa\u30d5\u30bb\u30c3\u30c8\u4ed5\u69d8\u306f\u7dad\u6301&nbsp;<br>\u30fb\u5834\u6240\u56fa\u6709\u958b\u793a\u3092\u7d71\u5408&nbsp;<\/td><td><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>ESRS E5<\/strong><\/td><td class=\"has-text-align-left\" data-align=\"left\">\u30fb\u300c\u4e3b\u8981\u6750\u6599\u300d\u3092\u5b9a\u7fa9\uff08\u9644\u5c5e\u66f8II\uff09&nbsp;<br>\u30fb\u751f\u7269\u5b66\u7684\/\u6280\u8853\u7684\u6750\u6599\u5225\u306e\u5185\u8a33\u524a\u9664&nbsp;<br>\u30fb\u4e8c\u6b21\u8cc7\u6e90\u306f\u91cd\u91cf\u307e\u305f\u306f\u5272\u5408\u3092\u8868\u793a&nbsp;<\/td><td>\u30fb\uff08E5-5\uff09\u65b0\u30c7\u30fc\u30bf\u30dd\u30a4\u30f3\u30c8\u3068\u3057\u3066\u6700\u7d42\u51e6\u5206\u5148\u306e\u4e0d\u660e\u306a\u5ec3\u68c4\u7269\u306e\u5272\u5408&nbsp;<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>ESRS S1\u301cS4&nbsp;<\/strong><\/td><td class=\"has-text-align-left\" data-align=\"left\">\u30fb\u4eba\u6a29\u65b9\u91dd\u3092ESRS 2\u306b\u96c6\u7d04&nbsp;<br>\u30fb\u30a8\u30f3\u30b2\u30fc\u30b8\u30e1\u30f3\u30c8\u95a2\u9023\u306eDR\u3092\u7d71\u5408&nbsp;<br>\u30fb\u4e3b\u8981\u306a\u6307\u6a19\uff08\u7537\u5973\u9593\u306e\u8cc3\u91d1\u683c\u5dee\u3001\u5831\u916c\u6bd4\u7387\u3001\u5065\u5eb7\u3068\u5b89\u5168\u306a\u3069\uff09\u3092\u4fdd\u6301&nbsp;<br>\u30fb\u4eba\u6a29\u30a4\u30f3\u30b7\u30c7\u30f3\u30c8\u7bc4\u56f2\u3092\u660e\u78ba\u5316&nbsp;<br>\u30fb \uff08S1-9\uff09ILO\u306e\u539f\u5247\u306b\u57fa\u3065\u3044\u3066\u3001EU\u570f\u5916\u3067\u300c\u9069\u5207\u306a\u8cc3\u91d1\u300d\u3092\u5b9a\u7fa9\u3059\u308b\u305f\u3081\u306e\u65b0\u3057\u3044\u57fa\u76e4\u3092\u5c0e\u5165&nbsp;<\/td><td>\u30fb\uff08S1-15\uff09\u8abf\u6574\u6e08\u307f\u8cc3\u91d1\u683c\u5dee\u306e\u8aac\u660e\u3092AR\u306b\u8ffd\u52a0&nbsp;<br>\u30fb\uff08S1-16\uff09\u4eba\u6a29\u30a4\u30f3\u30b7\u30c7\u30f3\u30c8\u3092\u300c\u5b9f\u8a3c\u6e08\u300d\u300c\u56fd\u969b\u7684\u306b\u8a8d\u3081\u3089\u308c\u305f\u4eba\u6a29\u300d\u300c\u91cd\u5927\u6027\u8a55\u4fa1\u300d\u306b\u53b3\u683c\u5316&nbsp;<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>ESRS G1<\/strong><\/td><td class=\"has-text-align-left\" data-align=\"left\">\u30fb\uff08G1-1\u301c3\uff09 PAT\u69cb\u9020\u306b\u518d\u69cb\u6210\u3057\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u30fb\u6c5a\u8077\u30fb\u5185\u90e8\u544a\u767a\u306b\u7126\u70b9&nbsp;<br>\u30fb\uff08G1-4\uff09\u30a4\u30f3\u30b7\u30c7\u30f3\u30c8\u7bc4\u56f2\u306e\u660e\u78ba\u5316&nbsp;<br>\u30fb\uff08G1-5&amp;6\uff09\u4e2d\u5c0f\u4f01\u696d\u306b\u7126\u70b9\u3092\u5f53\u3066\u3066\u30c7\u30fc\u30bf\u30dd\u30a4\u30f3\u30c8\u7c21\u7d20\u5316&nbsp;<\/td><td><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<div class=\"epb-advanced-headling epb-alignment-left epb-sub-text-hover-animation-none\" style=\"--epb-headling-position:absolute;--epb-headling-font-size-sp:26px;--epb-headling-font-size-tablet:26px;--epb-headling-font-size-pc:26px;--epb-headling-letter-spacing:0.05em;--epb-headling-line-height:1;--epb-headling-font-weight:bold;--epb-headling-padding-top:0em;--epb-headling-padding-right:0em;--epb-headling-padding-bottom:0em;--epb-headling-padding-left:0em;--epb-headling-color:#333333;--epb-headling-background-color:rgb(255 255 255 \/ 1);--epb-headling-icon-color:#333333;--epb-sub-text-font-size-sp:14px;--epb-sub-text-font-size-tablet:14px;--epb-sub-text-font-size-pc:14px;--epb-sub-text-letter-spacing:0.05em;--epb-sub-text-line-height:1;--epb-sub-text-font-weight:normal;--epb-sub-text-gap:12px;--epb-sub-text-padding-top:0.2em;--epb-sub-text-padding-right:0em;--epb-sub-text-padding-bottom:0.2em;--epb-sub-text-padding-left:0em;--epb-sub-text-align-items:center;--epb-sub-text-color:#333333;--epb-sub-text-hover-color:#e5e7e8;--epb-headling-margin-right-pc:0;--epb-headling-margin-left-pc:0;--epb-data-headling-position-top-pc:0px;--epb-data-headling-position-left-pc:0px;--epb-headling-margin-right-tablet:0;--epb-headling-margin-left-tablet:0;--epb-data-headling-position-top-tablet:0px;--epb-data-headling-position-left-tablet:0px;--epb-headling-margin-right-sp:0;--epb-headling-margin-left-sp:0;--epb-data-headling-position-top-sp:0px;--epb-data-headling-position-left-sp:0px;--epb-data-headling-transform:unset;--epb-data-headling-z-index:0;--epb-data-headling-font-size-sp:26px;--epb-data-headling-font-size-tablet:26px;--epb-data-headling-font-size-pc:26px;--epb-data-headling-letter-spacing:0.05em;--epb-data-headling-line-height:1;--epb-data-headling-font-weight:normal;--epb-data-headling-font-style:normal;--epb-data-headling-padding-top:0.2em;--epb-data-headling-padding-right:0em;--epb-data-headling-padding-bottom:0.2em;--epb-data-headling-padding-left:0em;--epb-data-headling-color:rgb(51 51 51 \/ 1);--epb-headling-style-size:2;--epb-sub-text-style-size:2;--epb-data-headling-style-size:2;--epb-headling-style-color:#e5e7e8;--epb-sub-text-style-color:#e5e7e8;--epb-sub-text-style-hover-color:#e5e7e8;--epb-data-headling-style-color:rgb(255 255 255 \/ 1)\"><div class=\"epb-advanced-headling__inner epb-has-sub-text-bottom is-style-epb-headling-default is-style-epb-sub-text-default\"><h2 class=\"epb-advanced-headling__text no-icon\"><strong>\u6b21\u306e\u30b9\u30c6\u30c3\u30d7\u3068\u65e5\u672c\u4f01\u696d\u3078\u306e\u5f71\u97ff<\/strong><\/h2><\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u6b27\u5dde\u59d4\u54e1\u4f1a\u306b\u3088\u308b\u6cd5\u5236\u5316\u30d7\u30ed\u30bb\u30b9<\/strong>&nbsp;<\/h3>\n\n\n\n<p>\u6b27\u5dde\u59d4\u54e1\u4f1a\u306f\u3001EFRAG\u304c\u63d0\u4f9b\u3057\u305f\u6280\u8853\u7684\u52a9\u8a00\u306b\u57fa\u3065\u304d\u3001\u73fe\u884c\u306eESRS\u7b2c\u4e00\u30bb\u30c3\u30c8\u3092\u6539\u8a02\u3059\u308b\u59d4\u4efb\u6cd5\u4ee4\uff08Delegated Act\uff09\u3092\u7b56\u5b9a\u3057\u307e\u3059\u3002\u3053\u306e\u59d4\u4efb\u6cd5\u4ee4\u306b\u3088\u308a\u3001\u7c21\u7d20\u5316\u7248ESRS\u304c\u6b63\u5f0f\u306b\u6cd5\u5236\u5316\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002&nbsp;<\/p>\n\n\n\n<div class=\"epb-advanced-headling epb-alignment-left epb-sub-text-hover-animation-none\" style=\"--epb-headling-position:absolute;--epb-headling-font-size-sp:26px;--epb-headling-font-size-tablet:26px;--epb-headling-font-size-pc:26px;--epb-headling-letter-spacing:0.05em;--epb-headling-line-height:1;--epb-headling-font-weight:bold;--epb-headling-padding-top:0em;--epb-headling-padding-right:0em;--epb-headling-padding-bottom:0em;--epb-headling-padding-left:0em;--epb-headling-color:#333333;--epb-headling-background-color:rgb(255 255 255 \/ 1);--epb-headling-icon-color:#333333;--epb-sub-text-font-size-sp:14px;--epb-sub-text-font-size-tablet:14px;--epb-sub-text-font-size-pc:14px;--epb-sub-text-letter-spacing:0.05em;--epb-sub-text-line-height:1;--epb-sub-text-font-weight:normal;--epb-sub-text-gap:12px;--epb-sub-text-padding-top:0.2em;--epb-sub-text-padding-right:0em;--epb-sub-text-padding-bottom:0.2em;--epb-sub-text-padding-left:0em;--epb-sub-text-align-items:center;--epb-sub-text-color:#333333;--epb-sub-text-hover-color:#e5e7e8;--epb-headling-margin-right-pc:0;--epb-headling-margin-left-pc:0;--epb-data-headling-position-top-pc:0px;--epb-data-headling-position-left-pc:0px;--epb-headling-margin-right-tablet:0;--epb-headling-margin-left-tablet:0;--epb-data-headling-position-top-tablet:0px;--epb-data-headling-position-left-tablet:0px;--epb-headling-margin-right-sp:0;--epb-headling-margin-left-sp:0;--epb-data-headling-position-top-sp:0px;--epb-data-headling-position-left-sp:0px;--epb-data-headling-transform:unset;--epb-data-headling-z-index:0;--epb-data-headling-font-size-sp:26px;--epb-data-headling-font-size-tablet:26px;--epb-data-headling-font-size-pc:26px;--epb-data-headling-letter-spacing:0.05em;--epb-data-headling-line-height:1;--epb-data-headling-font-weight:normal;--epb-data-headling-font-style:normal;--epb-data-headling-padding-top:0.2em;--epb-data-headling-padding-right:0em;--epb-data-headling-padding-bottom:0.2em;--epb-data-headling-padding-left:0em;--epb-data-headling-color:rgb(51 51 51 \/ 1);--epb-headling-style-size:2;--epb-sub-text-style-size:2;--epb-data-headling-style-size:2;--epb-headling-style-color:#e5e7e8;--epb-sub-text-style-color:#e5e7e8;--epb-sub-text-style-hover-color:#e5e7e8;--epb-data-headling-style-color:rgb(255 255 255 \/ 1)\"><div class=\"epb-advanced-headling__inner epb-has-sub-text-bottom is-style-epb-headling-default is-style-epb-sub-text-default\"><h3 class=\"epb-advanced-headling__text no-icon\">EFRAG\u306b\u3088\u308b\u5b9f\u52d9\u652f\u63f4&nbsp;<\/h3><\/div><\/div>\n\n\n\n<p>EFRAG\u306f\u3001\u4eca\u56de\u306e\u7c21\u7d20\u5316\u7248ESRS\u306e\u6b63\u78ba\u306a\u7406\u89e3\u3068\u9069\u5207\u306a\u9069\u7528\u3092\u4fc3\u9032\u3059\u308b\u305f\u3081\u3001\u5b9f\u52d9\u30ac\u30a4\u30c0\u30f3\u30b9<a href=\"https:\/\/knowledgehub.efrag.org\/eng\" target=\"_blank\" rel=\"noreferrer noopener\">\u300cESRS Knowledge HUB\u300d<\/a>\u3092\u958b\u8a2d\u3057\u307e\u3057\u305f\u3002\u3088\u304f\u3042\u308b\u8cea\u554f\uff08Q&amp;A\uff09\u3078\u306e\u56de\u7b54\u3001\u6559\u80b2\u30fb\u7814\u4fee\u8cc7\u6599\u306a\u3069\u3092\u7d99\u7d9a\u7684\u306b\u63d0\u4f9b\u3057\u3001\u4f01\u696d\u306e\u5186\u6ed1\u306a\u5b9f\u65bd\u5bfe\u5fdc\u3092\u652f\u63f4\u3057\u3066\u3044\u304d\u307e\u3059\u3002&nbsp;<\/p>\n\n\n\n<div class=\"epb-advanced-headling epb-alignment-left epb-sub-text-hover-animation-none\" style=\"--epb-headling-position:absolute;--epb-headling-font-size-sp:26px;--epb-headling-font-size-tablet:26px;--epb-headling-font-size-pc:26px;--epb-headling-letter-spacing:0.05em;--epb-headling-line-height:1;--epb-headling-font-weight:bold;--epb-headling-padding-top:0em;--epb-headling-padding-right:0em;--epb-headling-padding-bottom:0em;--epb-headling-padding-left:0em;--epb-headling-color:#333333;--epb-headling-background-color:rgb(255 255 255 \/ 1);--epb-headling-icon-color:#333333;--epb-sub-text-font-size-sp:14px;--epb-sub-text-font-size-tablet:14px;--epb-sub-text-font-size-pc:14px;--epb-sub-text-letter-spacing:0.05em;--epb-sub-text-line-height:1;--epb-sub-text-font-weight:normal;--epb-sub-text-gap:12px;--epb-sub-text-padding-top:0.2em;--epb-sub-text-padding-right:0em;--epb-sub-text-padding-bottom:0.2em;--epb-sub-text-padding-left:0em;--epb-sub-text-align-items:center;--epb-sub-text-color:#333333;--epb-sub-text-hover-color:#e5e7e8;--epb-headling-margin-right-pc:0;--epb-headling-margin-left-pc:0;--epb-data-headling-position-top-pc:0px;--epb-data-headling-position-left-pc:0px;--epb-headling-margin-right-tablet:0;--epb-headling-margin-left-tablet:0;--epb-data-headling-position-top-tablet:0px;--epb-data-headling-position-left-tablet:0px;--epb-headling-margin-right-sp:0;--epb-headling-margin-left-sp:0;--epb-data-headling-position-top-sp:0px;--epb-data-headling-position-left-sp:0px;--epb-data-headling-transform:unset;--epb-data-headling-z-index:0;--epb-data-headling-font-size-sp:26px;--epb-data-headling-font-size-tablet:26px;--epb-data-headling-font-size-pc:26px;--epb-data-headling-letter-spacing:0.05em;--epb-data-headling-line-height:1;--epb-data-headling-font-weight:normal;--epb-data-headling-font-style:normal;--epb-data-headling-padding-top:0.2em;--epb-data-headling-padding-right:0em;--epb-data-headling-padding-bottom:0.2em;--epb-data-headling-padding-left:0em;--epb-data-headling-color:rgb(51 51 51 \/ 1);--epb-headling-style-size:2;--epb-sub-text-style-size:2;--epb-data-headling-style-size:2;--epb-headling-style-color:#e5e7e8;--epb-sub-text-style-color:#e5e7e8;--epb-sub-text-style-hover-color:#e5e7e8;--epb-data-headling-style-color:rgb(255 255 255 \/ 1)\"><div class=\"epb-advanced-headling__inner epb-has-sub-text-bottom is-style-epb-headling-default is-style-epb-sub-text-default\"><h3 class=\"epb-advanced-headling__text no-icon\"><strong>\u65e5\u672c\u4f01\u696d\u304c\u6ce8\u8996\u3059\u3079\u304d\u30dd\u30a4\u30f3\u30c8\uff5cCSRD\u57df\u5916\u9069\u7528\u306eNESRS<\/strong>\u5bfe\u5fdc&nbsp;<\/h3><\/div><\/div>\n\n\n\n<p>\u3053\u306e\u7c21\u7d20\u5316\u7248ESRS\u3092\u30d9\u30fc\u30b9\u306b\u3001\u57df\u5916\u9069\u7528\u4f01\u696d\u5411\u3051\u306e\u57fa\u6e96\uff08NESRS: Non-EU ESRS\uff09\u304c\u5225\u9014\u7b56\u5b9a\u3055\u308c\u308b\u4e88\u5b9a\u3067\u3059\u3002&nbsp;2028\u5e74\u5ea6\uff082029\u5e74\u5831\u544a\u958b\u59cb\uff09\u304b\u3089CSRD\u57df\u5916\u9069\u7528\u306e\u5bfe\u8c61\u3068\u306a\u308b\u65e5\u672c\u4f01\u696d\u306b\u3068\u3063\u3066\u3001\u4ee5\u4e0b\u306e\u52d5\u5411\u3092\u6ce8\u8996\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>NESRS\uff08\u57df\u5916\u9069\u7528\u57fa\u6e96\uff09\u306e\u7b56\u5b9a\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\uff082027\u5e7410\u67081\u65e5\u307e\u3067\u63a1\u629e\u5ef6\u671f\uff09\u3068\u5177\u4f53\u7684\u5185\u5bb9&nbsp;<\/li>\n\n\n\n<li>\u6b27\u5dde\u59d4\u54e1\u4f1a\u306b\u3088\u308b\u59d4\u4efb\u6cd5\u4ee4\u306e\u6b63\u5f0f\u63a1\u629e\u6642\u671f\uff082026\u5e74\u7b2c2\u56db\u534a\u671f\u306e\u4e88\u5b9a\uff09&nbsp;<\/li>\n\n\n\n<li>EFRAG\u304c\u63d0\u4f9b\u3059\u308b\u5b9f\u52d9\u30ac\u30a4\u30c0\u30f3\u30b9\u306e\u5185\u5bb9&nbsp;<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>2025\u5e7412\u67083\u65e5\u3001\u6b27\u5dde\u8ca1\u52d9\u5831\u544a\u8aee\u554f\u30b0\u30eb\u30fc\u30d7(EFRAG)\u304c\u6b27\u5dde\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u57fa\u6e96(ESRS)\u306e\u6700\u7d42\u7c21\u7d20\u5316\u7248\u3092\u6b63\u5f0f\u516c\u958b\u3057\u307e\u3057\u305f\u30022023\u5e74\u306b\u516c\u958b\u3055\u308c\u305f\u73fe\u884c\u57fa\u6e96\u3068\u6bd4\u8f03\u3057\u3066\u3001\u8981\u6c42\u30c7\u30fc\u30bf\u30dd\u30a4\u30f3\u30c8\u304c\u7d0461%\u524a\u6e1b\u3055\u308c\u3001CS 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