{"id":1345,"date":"2025-12-16T17:28:14","date_gmt":"2025-12-16T14:28:14","guid":{"rendered":"https:\/\/tofuac.com\/ja\/?p=1345"},"modified":"2026-02-03T10:57:30","modified_gmt":"2026-02-03T07:57:30","slug":"omnibus-fixed","status":"publish","type":"post","link":"https:\/\/tofuac.com\/ja\/news\/12\/2025\/omnibus-fixed\/","title":{"rendered":"\u30102025\u5e7412\u6708\u627f\u8a8d\u3011\u6b27\u5dde\u30aa\u30e0\u30cb\u30d0\u30b9\u7c21\u7d20\u5316\u30d1\u30c3\u30b1\u30fc\u30b8\u6982\u8aac\uff5cCSRD\u30fbCSDDD\u7fa9\u52d9\u7de9\u548c\u304c\u65e5\u672c\u4f01\u696d\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u00a0"},"content":{"rendered":"\n<p>2025\u5e7412\u670816\u65e5\u3001\u6b27\u5dde\u59d4\u54e1\u4f1a\u306f1\u5e74\u9593\u306e\u96c6\u4e2d\u7684\u306a\u653f\u6cbb\u4ea4\u6e09\u3092\u7d4c\u3066\u3001<a href=\"https:\/\/www.europarl.europa.eu\/news\/en\/press-room\/20251211IPR32164\/simplified-sustainability-reporting-and-due-diligence-rules-for-businesses\" target=\"_blank\" rel=\"noreferrer noopener\">\u30aa\u30e0\u30cb\u30d0\u30b9\u7c21\u7d20\u5316\u30d1\u30c3\u30b1\u30fc\u30b8<\/a>\u306e\u66ab\u5b9a\u5408\u610f\u3092\u627f\u8a8d\u3057\u307e\u3057\u305f\u3002\u3053\u306e\u627f\u8a8d\u306b\u3088\u308a\u3001CSRD\uff08\u4f01\u696d\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u6307\u4ee4\uff09\u304a\u3088\u3073CSDDD\uff08\u4f01\u696d\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u30fb\u30c7\u30e5\u30fc\u30fb\u30c7\u30a3\u30ea\u30b8\u30a7\u30f3\u30b9\u6307\u4ee4\uff09\u306e\u9069\u7528\u5bfe\u8c61\u304c\u5927\u5e45\u306b\u7e2e\u5c0f\u3055\u308c\u3001\u4f01\u696d\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u7fa9\u52d9\u304c\u6839\u672c\u7684\u306b\u898b\u76f4\u3055\u308c\u307e\u3057\u305f\u3002\u00a0<\/p>\n\n\n\n<p>\u4eca\u56de\u627f\u8a8d\u3055\u308c\u305f\u30aa\u30e0\u30cb\u30d0\u30b9\u7c21\u7d20\u5316\u30d1\u30c3\u30b1\u30fc\u30b8\u306f\u3001CSRD \u304a\u3088\u3073CSDDD\u306e\u9069\u7528\u5bfe\u8c61\u4f01\u696d\u306e\u7bc4\u56f2\u3092\u7e2e\u5c0f\u3057\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u30b5\u30d7\u30e9\u30a4\u30c1\u30a7\u30fc\u30f3\u9818\u57df\u306b\u304a\u3051\u308b\u3055\u3089\u306a\u308b\u5236\u9650\u3092\u5c0e\u5165\u3057\u3001\u4e00\u90e8\u306e\u91cd\u8981\u8981\u4ef6\u3092\u524a\u9664\u3057\u3001\u65b0\u305f\u306a\u898b\u76f4\u3057\u6761\u9805\u3092\u5c0e\u5165\u3057\u3066\u3044\u307e\u3059\u3002&nbsp;<\/p>\n\n\n\n<p>\u672c\u7a3f\u3067\u306f\u3001\u4e3b\u306a\u5909\u66f4\u70b9\u3068\u4f01\u696d\u3078\u306e\u5f71\u97ff\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u30aa\u30e0\u30cb\u30d0\u30b9\u6cd5\u6848\u304c\u63d0\u6848\u3055\u308c\u305f\u80cc\u666f\u306a\u3069\u306f\u3001<a href=\"https:\/\/tofuac.com\/ja\/news\/12\/2024\/omnibus\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u3053\u3061\u3089<\/a>\u304b\u3089\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u30aa\u30e0\u30cb\u30d0\u30b9\u30d1\u30c3\u30b1\u30fc\u30b8\u306e\u4e3b\u8981\u5909\u66f4\u70b9\u3068\u4f01\u696d\u3078\u306e\u5f71\u97ff<\/strong><\/h2>\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>CSRD\u6307\u4ee4<\/strong>&nbsp;<\/h3><\/div><\/div>\n\n\n\n<p><strong>\u5909\u66f4\u5185\u5bb9\uff1a<\/strong><br><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u65b0\u5bfe\u8c61\u4f01\u696d\uff1a<\/strong> <strong>\u5f93\u696d\u54e11,000\u4eba\u8d85\u304b\u3064\u58f2\u4e0a\u9ad84\u51045,000\u4e07\u30e6\u30fc\u30ed\u8d85&nbsp;<\/strong><\/li>\n\n\n\n<li><strong>\u975eEU\u4f01\u696d\uff1a<\/strong> <strong>EU\u57df\u5185\u306e\u7d14\u58f2\u4e0a\u9ad84\u51045,000\u4e07\u30e6\u30fc\u30ed\u8d85<\/strong>\u3001<strong>\u304a\u3088\u3073EU\u57df\u5185\u30672\u5104\u30e6\u30fc\u30ed\u8d85\u306e\u58f2\u4e0a\u9ad8\u3092\u751f\u307f\u51fa\u3059\u5b50\u4f1a\u793e\u30fb\u652f\u5e97\u306b\u3082\u9069\u7528<\/strong><\/li>\n\n\n\n<li>\u898b\u76f4\u3057\u6761\u9805\u3092\u8ffd\u52a0&nbsp;<\/li>\n<\/ul>\n\n\n\n<p><strong>\u4f01\u696d\u3078\u306e\u5f71\u97ff\uff1a<\/strong>&nbsp;<br>\u5f53\u521d\u306e\u60f3\u5b9a\u3088\u308a\u591a\u304f\u306e\u65e5\u672c\u4f01\u696d\u306e\u6b27\u5dde\u5b50\u4f1a\u793e\u306f\u9069\u7528\u5bfe\u8c61\u5916\u3068\u306a\u308b\u898b\u8fbc\u307f\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u4e0a\u5834\u5b50\u4f1a\u793e\u306f\u898f\u6a21\u306b\u304b\u304b\u308f\u3089\u305a\u5f15\u304d\u7d9a\u304d\u5bfe\u8c61\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u3001\u9069\u7528\u5bfe\u8c61\u306e\u518d\u78ba\u8a8d\u3068\u3001\u4efb\u610f\u958b\u793a\u306e\u8981\u5426\u5224\u65ad\u304c\u5fc5\u8981\u3068\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\"><strong>CSDDD<\/strong>&nbsp;<\/h3><\/div><\/div>\n\n\n\n<p><strong>\u5909\u66f4\u5185\u5bb9\uff1a<\/strong>&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u65b0\u5bfe\u8c61\u4f01\u696d\uff1a<\/strong> <strong>\u5f93\u696d\u54e15,000\u4eba\u8d85\u304b\u3064\u7d14\u58f2\u4e0a\u9ad815\u5104\u30e6\u30fc\u30ed\u8d85&nbsp;<\/strong><\/li>\n\n\n\n<li><strong>\u975eEU\u4f01\u696d\uff1a<\/strong> <strong>\u540c\u57fa\u6e96\u304c\u9069\u7528<\/strong><\/li>\n\n\n\n<li><strong>\u56fd\u5185\u6cd5\u5316\u671f\u9650\uff1a2028\u5e747\u670826\u65e5<\/strong><\/li>\n\n\n\n<li>\u898b\u76f4\u3057\u6761\u9805\u3092\u8ffd\u52a0&nbsp;<\/li>\n<\/ul>\n\n\n\n<p><strong>\u4f01\u696d\u3078\u306e\u5f71\u97ff\uff1a<\/strong>&nbsp;<br>\u6b27\u5dde\u5b50\u4f1a\u793e\u3092\u6301\u3064\u65e5\u672c\u4f01\u696d\u306e\u5927\u534a\u306f\u3001\u3053\u306e\u57fa\u6e96\u3092\u4e0b\u56de\u308b\u305f\u3081\u7fa9\u52d9\u5bfe\u8c61\u5916\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u898b\u76f4\u3057\u6761\u9805\u306b\u3088\u308a\u5c06\u6765\u7684\u306b\u57fa\u6e96\u304c\u5909\u66f4\u3055\u308c\u308b\u30ea\u30b9\u30af\u306f\u6b8b\u308a\u307e\u3059\u3002\u81ea\u4e3b\u7684\u306a\u5bfe\u5fdc\u7d99\u7d9a\u304b\u3001\u6700\u4f4e\u9650\u306e\u5bfe\u5fdc\u306b\u7559\u3081\u308b\u304b\u306e\u6226\u7565\u5224\u65ad\u304c\u5fc5\u8981\u3067\u3059\u3002\u5bfe\u8c61\u4f01\u696d\u306f\u30012029\u5e747\u6708\u307e\u3067\u306b\u9075\u5b88\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002&nbsp;<\/p>\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\"><h3 class=\"epb-advanced-headling__text no-icon\"><strong>\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u60c5\u5831\u306e\u5236\u9650<\/strong>&nbsp;<\/h3><\/div><\/div>\n\n\n\n<p><strong>\u5909\u66f4\u5185\u5bb9\uff1a<\/strong>&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u30d0\u30ea\u30e5\u30fc\u30c1\u30a7\u30fc\u30f3\u306b\u304a\u3051\u308b\u5f71\u97ff\u7279\u5b9a\u306b<strong>\u30ea\u30b9\u30af\u30d9\u30fc\u30b9\u30fb\u30a2\u30d7\u30ed\u30fc\u30c1<\/strong>\u3092\u5c0e\u5165&nbsp;<\/li>\n\n\n\n<li>\u5f93\u696d\u54e15,000\u4eba\u672a\u6e80\u306e\u30d1\u30fc\u30c8\u30ca\u30fc\u3078\u306e\u60c5\u5831\u8981\u8acb\u306b\u53b3\u683c\u306a\u5236\u9650&nbsp;<\/li>\n\n\n\n<li>\u5c0f\u898f\u6a21\u4f01\u696d\u306f\u904e\u5ea6\u306a\u60c5\u5831\u63d0\u4f9b\u3092\u62d2\u5426\u3059\u308b\u6a29\u5229\u3092\u6709\u3059\u308b&nbsp;<\/li>\n<\/ul>\n\n\n\n<p><strong>\u4f01\u696d\u3078\u306e\u5f71\u97ff\uff1a<\/strong>&nbsp;<br>\u4f01\u696d\u306e\u6cd5\u7684\u30ea\u30b9\u30af\u306f\u4f4e\u4e0b\u3057\u307e\u3059\u304c\u3001\u88ab\u5bb3\u8005\u4fdd\u8b77\u3082\u5f31\u4f53\u5316\u3057\u307e\u3059\u3002\u4eba\u6a29\u3068\u74b0\u5883\u4fb5\u5bb3\u306b\u95a2\u3059\u308b\u8a34\u8a1f\u30ea\u30b9\u30af\u306f\u5f53\u9762\u4f4e\u4e0b\u3057\u307e\u3059\u304c\u3001\u30ec\u30d4\u30e5\u30c6\u30fc\u30b7\u30e7\u30f3\u30ea\u30b9\u30af\u306f\u5225\u554f\u984c\u3068\u3057\u3066\u6b8b\u308a\u307e\u3059\u3002\u81ea\u4e3b\u7684\u306a\u30c7\u30e5\u30fc\u30fb\u30c7\u30a3\u30ea\u30b8\u30a7\u30f3\u30b9\u4f53\u5236\u306e\u69cb\u7bc9\u306f\u3001\u30ea\u30b9\u30af\u7ba1\u7406\u3068\u3057\u3066\u4f9d\u7136\u6709\u52b9\u3067\u3059\u3002&nbsp;<\/p>\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\"><h3 class=\"epb-advanced-headling__text no-icon\"><strong>\u6c17\u5019\u79fb\u884c\u8a08\u753b<\/strong>&nbsp;<\/h3><\/div><\/div>\n\n\n\n<p><strong>\u5909\u66f4\u5185\u5bb9\uff1a<\/strong>&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>CSDDD\uff1a<\/strong> \u6c17\u5019\u8a08\u753b\u7b56\u5b9a\u7fa9\u52d9\u3092<strong>\u5b8c\u5168\u306b\u524a\u9664<\/strong>&nbsp;<\/li>\n\n\n\n<li><strong>CSRD\u6307\u4ee4\uff1a<\/strong> \u6c17\u5019\u8a08\u753b\u306b\u95a2\u3059\u308b\u60c5\u5831\u958b\u793a\u7fa9\u52d9\u306f\u5b58\u7d9a\u3002<\/li>\n<\/ul>\n\n\n\n<p><strong>\u4f01\u696d\u3078\u306e\u5f71\u97ff\uff1a<\/strong>&nbsp;<br>CSRD\u5bfe\u8c61\u5916\u4f01\u696d\u306f\u6c17\u5019\u6226\u7565\u306b\u5bfe\u5fdc\u4e0d\u8981\u3067\u3059\u304c\u3001\u5bfe\u8c61\u3068\u306a\u308b\u5927\u4f01\u696d\u306f\u5f15\u304d\u7d9a\u304d\u5bfe\u5fdc\u304c\u5fc5\u9808\u3067\u3059\u3002&nbsp;<\/p>\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\"><h3 class=\"epb-advanced-headling__text no-icon\"><strong>\u30d0\u30ea\u30e5\u30fc\u30c1\u30a7\u30fc\u30f3\u3068VSME(\u4e2d\u5c0f\u898f\u6a21\u4f01\u696d)<\/strong>&nbsp;<\/h3><\/div><\/div>\n\n\n\n<p><strong>\u5909\u66f4\u5185\u5bb9\uff1a<\/strong>&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u60c5\u5831\u8981\u8acb\u306e\u5236\u9650\uff1a \u4f01\u696d\u306fVSME\u57fa\u6e96(\u5143\u3005\u306f\u5f93\u696d\u54e1250\u4eba\u4ee5\u4e0b\u306eSME\u5411\u3051)\u306b\u5f93\u3063\u305f\u30c7\u30fc\u30bf\u306e\u307f\u8981\u8acb\u53ef\u80fd&nbsp;<\/li>\n\n\n\n<li>VSME\u306e\u7bc4\u56f2\u3092\u8d85\u3048\u308b\u8981\u4ef6\u306e\u5834\u5408\u3001\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u306f\u62d2\u5426\u3059\u308b\u6a29\u5229\u3092\u6709\u3059\u308b&nbsp;<\/li>\n<\/ul>\n\n\n\n<p><strong>\u4f01\u696d\u3078\u306e\u5f71\u97ff\uff1a<\/strong><br>\u5c0f\u898f\u6a21\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u304b\u3089\u8a73\u7d30\u306aESG\u30c7\u30fc\u30bf\u3092\u6c42\u3081\u308b\u4f01\u696d\u306b\u3068\u3063\u3066\u8907\u96d1\u5316\u3057\u307e\u3059\u3002\u6b27\u5dde\u306e\u5c0f\u898f\u6a21\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u304b\u3089\u3001\u65e5\u672c\u672c\u793e\u304c\u6c42\u3081\u308b\u8a73\u7d30\u306aESG\u30c7\u30fc\u30bf\u3092\u5f97\u308b\u3053\u3068\u306f\u6975\u3081\u3066\u56f0\u96e3\u3068\u306a\u308a\u3001Scope 3\u6392\u51fa\u91cf\u7b97\u5b9a\u306a\u3069\u3001\u5fc5\u8981\u306a\u958b\u793a\u9805\u76ee\u3078\u306e\u5bfe\u5fdc\u304c\u8907\u96d1\u5316\u3057\u307e\u3059\u3002\u63a8\u8a08\u65b9\u6cd5\u306e\u6d3b\u7528\u3084\u3001\u30c7\u30fc\u30bf\u53d6\u5f97\u5bfe\u8c61\u306e\u91cd\u70b9\u5316\u304c\u4e0d\u53ef\u6b20\u3067\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>\u30bb\u30af\u30bf\u30fc\u57fa\u6e96<\/strong>&nbsp;<\/h3><\/div><\/div>\n\n\n\n<p><strong>\u5909\u66f4\u5185\u5bb9\uff1a<\/strong>&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u7fa9\u52d9\u7684\u306a\u30bb\u30af\u30bf\u30fc\u5225\u57fa\u6e96\u306e<strong>\u5ec3\u6b62<\/strong>&nbsp;<\/li>\n\n\n\n<li>\u30bb\u30af\u30bf\u30fc\u5225\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306e\u8003\u616e\u3092\u63a8\u5968\u3059\u308b\u306e\u307f\u3001\u767a\u884c\u671f\u9650\u306a\u3057&nbsp;<\/li>\n<\/ul>\n\n\n\n<p><strong>\u4f01\u696d\u3078\u306e\u5f71\u97ff\uff1a<\/strong>&nbsp;<br>\u9ad8\u30ea\u30b9\u30af\u30bb\u30af\u30bf\u30fc(\u30a8\u30cd\u30eb\u30ae\u30fc\u3001\u8fb2\u696d\u306a\u3069)\u306e\u4f01\u696d\u306f\u660e\u78ba\u306a\u65b9\u6cd5\u8ad6\u7684\u306a\u6307\u91dd\u3092\u5931\u3046\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u7af6\u5408\u4ed6\u793e\u306e\u958b\u793a\u4e8b\u4f8b\u3092\u53c2\u7167\u3057\u305f\u5b9f\u52d9\u7684\u306a\u5bfe\u5fdc\u304c\u3088\u308a\u91cd\u8981\u306b\u306a\u308a\u3001\u540c\u6642\u306b\u696d\u754c\u56e3\u4f53\u306b\u3088\u308b\u81ea\u4e3b\u7684\u306a\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u7b56\u5b9a\u304c\u9032\u3080\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002&nbsp;<\/p>\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 \/ 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no-icon\">\u307e\u3068\u3081<\/h2><\/div><\/div>\n\n\n\n<p>2025\u5e74\u306e\u30aa\u30e0\u30cb\u30d0\u30b9\u7c21\u7d20\u5316\u30d1\u30c3\u30b1\u30fc\u30b8\u306f\u3001CSRD\u6307\u4ee4\u3068CSDDD\u306e\u9069\u7528\u5bfe\u8c61\u3092\u5927\u5e45\u306b\u7e2e\u5c0f\u3057\u3001\u4f01\u696d\u306e\u5831\u544a\u8ca0\u62c5\u3092\u8efd\u6e1b\u3057\u305f\u6539\u6b63\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u591a\u304f\u306e\u6b27\u5dde\u5b50\u4f1a\u793e\u304c\u9069\u7528\u5bfe\u8c61\u5916\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u4e00\u65b9\u3001\u30b5\u30d7\u30e9\u30a4\u30c1\u30a7\u30fc\u30f3\u30c7\u30fc\u30bf\u53ce\u96c6\u306e\u5236\u7d04\u3084\u3001\u30bb\u30af\u30bf\u30fc\u5225\u30ac\u30a4\u30c0\u30f3\u30b9\u306e\u55aa\u5931\u3068\u3044\u3063\u305f\u65b0\u305f\u306a\u8ab2\u984c\u3082\u751f\u3058\u3066\u3044\u307e\u3059\u3002&nbsp;<\/p>\n\n\n\n<p>\u898b\u76f4\u3057\u6761\u9805\u306b\u3088\u308b\u5c06\u6765\u7684\u306a\u898f\u5236\u5f37\u5316\u30ea\u30b9\u30af\u3084\u3001\u6295\u8cc7\u5bb6\u3084\u9867\u5ba2\u304b\u3089\u306e\u7d99\u7d9a\u7684\u306a\u958b\u793a\u8981\u8acb\u306b\u3082\u8003\u616e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u6cd5\u7684\u7fa9\u52d9\u306e\u7de9\u548c\u3092\u6a5f\u306b\u3001\u81ea\u793e\u306eESG\u5bfe\u5fdc\u6226\u7565\u3092\u6839\u672c\u304b\u3089\u898b\u76f4\u3057\u3001\u30b3\u30b9\u30c8\u3068\u30d9\u30cd\u30d5\u30a3\u30c3\u30c8\u306e\u30d0\u30e9\u30f3\u30b9\u3092\u6700\u9069\u5316\u3059\u308b\u3053\u3068\u304c\u3001\u4eca\u5f8c\u306e\u7af6\u4e89\u529b\u7dad\u6301\u306e\u9375\u3068\u306a\u308a\u307e\u3059\u3002&nbsp;<\/p>\n\n\n\n<p>\u4eca\u56de\u306e\u898f\u5236\u7de9\u548c\u306f\u300c\u8ca0\u62c5\u8efd\u6e1b\u300d\u3067\u3042\u308b\u3068\u540c\u6642\u306b\u3001\u6226\u7565\u7684\u306aESG\u5bfe\u5fdc\u3092\u518d\u8003\u3059\u308b\u7d76\u597d\u306e\u6a5f\u4f1a\u3067\u3082\u3042\u308a\u307e\u3059\u3002\u81ea\u793e\u306b\u3068\u3063\u3066\u672c\u5f53\u306b\u5fc5\u8981\u306a\u958b\u793a\u306f\u4f55\u304b\u3001\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u304c\u6c42\u3081\u308b\u60c5\u5831\u306f\u4f55\u304b\u3092\u6539\u3081\u3066\u898b\u6975\u3081\u3001\u52b9\u679c\u7684\u306a\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u6226\u7565\u3084\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u6226\u7565\u3092\u69cb\u7bc9\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002&nbsp;<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p>Photo by&nbsp;<a href=\"https:\/\/pixabay.com\/users\/geralt-9301\/?utm_source=link-attribution&amp;utm_medium=referral&amp;utm_campaign=image&amp;utm_content=6564526\" target=\"_blank\" rel=\"noreferrer noopener\">Gerd Altmann<\/a>&nbsp;from&nbsp;<a href=\"https:\/\/pixabay.com\/\/?utm_source=link-attribution&amp;utm_medium=referral&amp;utm_campaign=image&amp;utm_content=6564526\" target=\"_blank\" rel=\"noreferrer noopener\">Pixabay<\/a>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>2025\u5e7412\u670816\u65e5\u3001\u6b27\u5dde\u59d4\u54e1\u4f1a\u306f1\u5e74\u9593\u306e\u96c6\u4e2d\u7684\u306a\u653f\u6cbb\u4ea4\u6e09\u3092\u7d4c\u3066\u3001\u30aa\u30e0\u30cb\u30d0\u30b9\u7c21\u7d20\u5316\u30d1\u30c3\u30b1\u30fc\u30b8\u306e\u66ab\u5b9a\u5408\u610f\u3092\u627f\u8a8d\u3057\u307e\u3057\u305f\u3002\u3053\u306e\u627f\u8a8d\u306b\u3088\u308a\u3001CSRD\uff08\u4f01\u696d\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u6307\u4ee4\uff09\u304a\u3088\u3073CSDDD\uff08\u4f01\u696d\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u30fb\u30c7\u30e5 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1346,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7],"tags":[33,15,37,18],"class_list":["post-1345","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sustainability-report","tag-csddd","tag-csrd","tag-37","tag-sustainability-report"],"_links":{"self":[{"href":"https:\/\/tofuac.com\/ja\/wp-json\/wp\/v2\/posts\/1345","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tofuac.com\/ja\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tofuac.com\/ja\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tofuac.com\/ja\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tofuac.com\/ja\/wp-json\/wp\/v2\/comments?post=1345"}],"version-history":[{"count":15,"href":"https:\/\/tofuac.com\/ja\/wp-json\/wp\/v2\/posts\/1345\/revisions"}],"predecessor-version":[{"id":1395,"href":"https:\/\/tofuac.com\/ja\/wp-json\/wp\/v2\/posts\/1345\/revisions\/1395"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tofuac.com\/ja\/wp-json\/wp\/v2\/media\/1346"}],"wp:attachment":[{"href":"https:\/\/tofuac.com\/ja\/wp-json\/wp\/v2\/media?parent=1345"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tofuac.com\/ja\/wp-json\/wp\/v2\/categories?post=1345"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tofuac.com\/ja\/wp-json\/wp\/v2\/tags?post=1345"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}