{"id":340,"date":"2022-11-01T13:59:18","date_gmt":"2022-11-01T10:59:18","guid":{"rendered":"https:\/\/tofuac.com\/ja\/?p=340"},"modified":"2025-02-15T11:46:00","modified_gmt":"2025-02-15T08:46:00","slug":"what-are-sustainability-reporting-standards-and-framework","status":"publish","type":"post","link":"https:\/\/tofuac.com\/ja\/news\/11\/2022\/what-are-sustainability-reporting-standards-and-framework\/","title":{"rendered":"\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u30fb\u30ec\u30dd\u30fc\u30c6\u30a3\u30f3\u30b0\u306e\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u304a\u3088\u3073\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3068\u306f\uff1f"},"content":{"rendered":"\n

\u3053\u3053\u6570\u5e74\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u754c\u9688\u3067\u7565\u8a9e\u6587\u5b57\u300cCSRD\u300d\u300cESRS\u300d\u300cSDGs\u300d\u300cESG\u300d\u300cGRI\u300d\u300cIIRC\u300d\u300cTCFD\u300d\u306a\u3069\u304c\u591a\u304f\u7528\u3044\u3089\u308c\u3001\u4f01\u696d\u306e\u62c5\u5f53\u8005\u306f\u3082\u3061\u308d\u3093\u3001\u4e00\u822c\u7684\u306b\u308f\u304b\u308a\u306b\u304f\u304f\u306a\u3063\u3066\u304d\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n

\u3053\u3046\u3057\u305f\u73fe\u8c61\u306f\u3001\u79c1\u305f\u3061\u304c\u672c\u6765\u6ce8\u529b\u3059\u3079\u304d\u3067\u3042\u308b\u793e\u4f1a\u7d4c\u6e08\u304a\u3088\u3073\u74b0\u5883\u8ab2\u984c\u306e\u89e3\u6c7a\u306b\u5371\u6a5f\u3092\u3082\u305f\u3089\u3059\u306e\u3067\u306f\u306a\u3044\u304b<\/strong>\u3068\u3044\u3046\u8003\u5bdf<\/a>\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n

\u4e00\u5ea6\u3053\u308c\u3089\u306e\u7565\u8a9e\u3001\u8a9e\u5f59\u3092\u6574\u7406\u3057\u3066\u672c\u6765\u306e\u89e3\u6c7a\u306b\u5411\u3051\u305f\u30a2\u30d7\u30ed\u30fc\u30c1\u3084\u76ee\u7684\u306b\u3064\u3044\u3066\u6574\u7406\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n

\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u30fb\u30ec\u30dd\u30fc\u30c6\u30a3\u30f3\u30b0\u306e\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u3068\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af<\/h2>\n\n\n\n

\u305d\u3053\u3067\u307e\u305a\u8a9e\u5f59\u304a\u3088\u3073\u7d44\u7e54\u3092\u5927\u304d\u304f\u5206\u3051\u3066\uff12\u3064\u306b\u5206\u985e\u3057\u3066\u307f\u307e\u3059\u3002<\/p>\n\n\n\n

\u5206\u985e<\/td>\u5185\u5bb9<\/td>\u5b9f\u614b\uff08\u4e00\u4f8b\uff09<\/td><\/tr>
\u57fa\u6e96\uff08\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\uff09<\/strong>\u3092\u767a\u884c\u3059\u308b\u7d44\u7e54<\/td>\u57fa\u6e96\uff1a\u5831\u544a\u4e3b\u4f53\u7d44\u7e54\u304c\u6e80\u305f\u3059\u3079\u304d\u54c1\u8cea\u306e\u8981\u8acb<\/strong>

\u5404\u9805\u76ee\u306b\u3064\u3044\u3066\u300c\u4f55\u3092\u300d\u5831\u544a\u3059\u3079\u304d\u304b\u3068\u3044\u3046\u5177\u4f53\u7684\u306a\u57fa\u6e96\u3084\u6307\u6a19\u304c\u6574\u7406\u3055\u308c\u3066\u3044\u308b<\/strong>
<\/td>		GRI, EFRAG(ESRS), 
IFRS(IIRC, SASB)……
<\/td><\/tr>
\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u304a\u3088\u3073\u6307\u91dd<\/strong>\u3092\u767a\u884c\u3059\u308b\u7d44\u7e54<\/td>\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\uff1a\u60c5\u5831\u3092\u6587\u8108\u5316\u3059\u308b\u305f\u3081\u306e\u300c\u67a0\u300d<\/strong>

\u660e\u78ba\u306a\u5b9a\u7fa9\u304c\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u5b9f\u8df5\u3055\u308c\u308b\u3002
\u305f\u3060\u3057\u5b9f\u8df5\u65b9\u6cd5\u305d\u306e\u3082\u306e\u3092\u5b9a\u7fa9\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3002

\u307e\u305f\u3001\u3042\u308b\u30c6\u30fc\u30de\u30fb\u30c8\u30d4\u30c3\u30af\u306b\u3064\u3044\u3066\u3069\u306e\u3088\u3046\u306b\u8003\u3048\u308b\u304b\u306b\u3064\u3044\u3066\u306e\u30ac\u30a4\u30c0\u30f3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u3002
\u3057\u304b\u3057\u5b9a\u7fa9\u3055\u308c\u305f\u5831\u544a\u7fa9\u52d9\u306f\u306a\u3044<\/td>		TCFD, TNFD, UNGC, CDP, SDGs, WBCSD, PRI, UNEP FI, NFRD\/CSRD\u2026\u2026..<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

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\u57fa\u6e96\u3082\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3082\u3001\u6cd5\u5f8b\u3067\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u304b\u3001\u307e\u305f\u306f\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u306e\u5927\u591a\u6570\u306b\u3088\u3063\u3066\u627f\u8a8d\u3055\u308c\u3066\u3044\u308b\u304b\u3001\u540c\u696d\u754c\u304a\u3088\u3073\u6295\u8cc7\u5bb6\u304b\u3089\u306e\u8981\u6c42\u306b\u3088\u3063\u3066\u6a29\u5a01\u3092\u5f97\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n

\u57fa\u6e96\u306f\u300c\u8981\u8acb\u9805\u76ee\u306b\u5bfe\u3057\u3066\u7d44\u7e54\u306e\u30ac\u30d0\u30ca\u30f3\u30b9\u3084\u4fdd\u8a3c\u3001\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u3001\u305d\u3057\u3066\u5f93\u696d\u54e1\u30c8\u30ec\u30fc\u30cb\u30f3\u30b0\u306a\u3069\u3068\u5171\u306b\u4e16\u754c\u4e2d\u3067\u3042\u3089\u3086\u308b\u898f\u5236\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u3002\u3064\u307e\u308a\u898f\u5236\u306e\u5b9f\u65bd\u80fd\u529b\u3053\u305d\u304c\u57fa\u6e96\u306e\u7279\u5fb4\u3067\u3042\u308b\u300d\u3068\u3001Deloitte\u793e\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u4f01\u696d\u5831\u544a\u30ea\u30fc\u30c0\u30fc<\/a>\u304c\u8ff0\u3079\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n

\u57fa\u6e96\u3068\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3092\u6bd4\u8f03\u3059\u308b\u3068\u3001\u57fa\u6e96\u306f\u3088\u308a\u53b3\u683c\u3067\u5fb9\u5e95\u3057\u305f\u3082\u306e<\/strong>\u3067\u3042\u308b\u3068\u8a00\u3048\u307e\u3059\u3002<\/p>\n\n\n\n

\u73fe\u5728\u3001\u4e16\u754c\u898f\u6a21\u3067\u306e\u5831\u544a\u57fa\u6e96\u306f\u3001GRI\u3068SASB\u3067\u3001\u305d\u308c\u305e\u308c\u7570\u306a\u308b\u8aad\u8005\u3068\u5831\u544a\u7bc4\u56f2\u3067\u69cb\u6210\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n

\u6b27\u5dde\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u57fa\u6e96\u3068ISSB\u306e\u8ca1\u52d9\u60c5\u5831\u306e\u958b\u793a\u57fa\u6e96<\/h2>\n\n\n\n

\u305d\u3093\u306a\u4e2d\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u30ec\u30dd\u30fc\u30c8\u306e\u57fa\u6e96\u304c\u3053\u3053\u6570\u5e74\u3067\u5927\u304d\u306a\u5909\u5316\u3092\u8fce\u3048\u3088\u3046\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n

\u6b27\u5dde\u59d4\u54e1\u4f1a\u306f\u30012021\u5e744\u6708\u306b\u4f01\u696d\u306e\u6301\u7d9a\u53ef\u80fd\u6027\u5831\u544a\u6307\u4ee4\uff08CSRD=Corporate Sustainability Reporting Directive)\u3092\u63a1\u629e\u3057\u3001\u73fe\u5728\u9069\u7528\u3057\u3066\u3044\u308b\u975e\u8ca1\u52d9\u5831\u544a\u6307\u4ee4\uff08NFRD=Non-Financial Reporting Directive\uff09\u3092\u6539\u6b63\u3057\u307e\u3057\u305f\u3002<\/p>\n\n\n\n

\u4eca\u5f8c\u3001\u6b27\u5dde\u8ca1\u52d9\u5831\u544a\u8aee\u554f\u30b0\u30eb\u30fc\u30d7\uff08EFRAG=European Financial Reporting Advisory Group\uff09\u304c\u7b56\u5b9a\u3057\u3066\u3044\u308b\u6b27\u5dde\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u57fa\u6e96\uff08ESRS=European Sustainability Reporting Directive\uff09\u304c\u63a1\u629e\u3055\u308c\u308c\u3070\u3001\u6b27\u5dde\u4f01\u696d\u53ca\u3073\u6b27\u5dde\u306b\u652f\u793e\u306a\u3069\u3092\u6301\u3064\u975eEU\u4f01\u696d\u306f\u3001\u3053\u306e\u57fa\u6e96\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\uff08\u30c9\u30e9\u30d5\u30c8\u6848\u304c2022\u5e7411\u6708\u4e2d\u306b\u767a\u884c\u4e88\u5b9a\uff09\u3002<\/strong><\/p>\n\n\n\n

\u3053\u306eESRS\u306f\u3001\u6295\u8cc7\u5bb6\u3092\u542b\u3080\u30de\u30eb\u30c1\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u3092\u5bfe\u8c61\u306b\u3001\u30c0\u30d6\u30eb\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3<\/a>\u306b\u57fa\u3065\u3044\u305f\u69cb\u6210\u3068\u306a\u308b\u4e88\u5b9a\u3067\u3059\u3002\u73fe\u5728GRI\u3068EFRAG\u304c\u5171\u540c\u4f5c\u696d\u3092\u4e3b\u5c0e\u3057\u3066\u3044\u307e\u3059\u30022023\u5e746\u670830\u65e5\u307e\u3067\u306b\u306f\u7b2c\u4e00\u7248\u3092\u63a1\u629e\u3059\u308b\u3053\u3068\u3092\u76ee\u6a19\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n

\u307e\u305fIFRS\u8ca1\u56e3\u306f\u3001\u65b0\u305f\u306b\u8a2d\u7acb\u3055\u308c\u305f\u56fd\u969b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u59d4\u54e1\u4f1a(ISSB\uff09\u306b\u304a\u3044\u3066\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u306e\u958b\u793a\u57fa\u6e96\u3092\u8d77\u8349\u4e2d\u3067\u3042\u308a\u3001\u6295\u8cc7\u5bb6\u306e\u307f\u3092\u5bfe\u8c61\u3068\u3057\u305f\u8ca1\u52d9\u4e0a\u306e\u91cd\u8981\u6027\u306b\u57fa\u3065\u304f\u3082\u306e\u3068\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n

IFRS\u3068EU\u306eESRS\u306e\u30a2\u30d7\u30ed\u30fc\u30c1\u306f\u7af6\u5408\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u88dc\u5b8c\u3057\u5408\u3046\u3082\u306e\u3067\u3042\u308b\u3068\u8003\u3048\u3066\u3044\u307e\u3059\u3002\u7570\u306a\u308b\u57fa\u6e96\u306f\u3001\u7570\u306a\u308b\u5bfe\u8c61\u8005\u306e\u305f\u3081\u306b\u3001\u7570\u306a\u308b\u76ee\u7684\u3092\u6301\u3063\u3066\u3044\u308b\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n

\u5f93\u6765\u306e\u3088\u3046\u306b\u6295\u8cc7\u5bb6\u306b\u60c5\u5831\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u306e\u307f\u3092\u76ee\u7684\u3068\u3057\u305f\u57fa\u6e96\u306f\u3001\u3088\u308a\u5e83\u7bc4\u306a\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u306b\u60c5\u5831\u3092\u63d0\u4f9b\u3059\u308b\u30a4\u30f3\u30d1\u30af\u30c8\u57fa\u6e96\u3068\u306f\u3001\u7570\u306a\u308b\u6982\u5ff5\u306b\u57fa\u3065\u3044\u3066\u69cb\u7bc9\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n

\u5f93\u3063\u3066\u3001\u30de\u30eb\u30c1\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u3092\u5bfe\u8c61\u3068\u3057\u305f\u4f01\u696d\u306e\u30a4\u30f3\u30d1\u30af\u30c8\u5831\u544a\u306b\u7279\u5316\u3057\u305f\u552f\u4e00\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u57fa\u6e96\u3067\u3042\u308bGRI\u3068ESRS\u304a\u3088\u3073ISSB\u306e\u5354\u50cd\u306f\u3001\u8ca1\u52d9\u3068\u975e\u8ca1\u52d9\uff08\u6301\u7d9a\u53ef\u80fd\u6027\uff09\u306e\u57fa\u6e96\u306b\u3064\u3044\u3066\u3001\u5171\u901a\u306e\u30b3\u30a2\u3068\u306a\u308b\u30c0\u30d6\u30eb\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u306e\u69cb\u9020\u3092\u4f5c\u308a\u4e0a\u3052\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3059\u3002<\/p>\n\n\n\n

\u3053\u3046\u3057\u305f\u6982\u5ff5\u69cb\u9020\u306b\u5f93\u3063\u3066\u958b\u793a\u5831\u544a\u3092\u9032\u3081\u3066\u3044\u304f\u3068\u3001\u5c06\u6765\u306e\u30ec\u30dd\u30fc\u30c6\u30a3\u30f3\u30b0\u306e\u3042\u308a\u65b9\u3084\u7d4c\u55b6\u305d\u306e\u3082\u306e\u306e\u3042\u308a\u65b9\u3092\u554f\u3046\u5fc5\u8981\u6027\u3082\u4eca\u5f8c\u51fa\u3066\u304f\u308b\u53ef\u80fd\u6027<\/strong>\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n

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