{"id":357,"date":"2022-11-22T09:43:48","date_gmt":"2022-11-22T06:43:48","guid":{"rendered":"https:\/\/tofuac.com\/ja\/?p=357"},"modified":"2025-12-16T17:44:25","modified_gmt":"2025-12-16T14:44:25","slug":"csrd-esrs-1","status":"publish","type":"post","link":"https:\/\/tofuac.com\/ja\/news\/11\/2022\/csrd-esrs-1\/","title":{"rendered":"\u3010\u91cd\u8981\u3011\u6b27\u5ddeCSRD\/ESRS\u306e\u6982\u8981 – Part 1 – \u65e5\u672c\u4f01\u696d\u306e\u4e3b\u306a\u5bfe\u5fdc\u30dd\u30a4\u30f3\u30c8"},"content":{"rendered":"\n

\u203b2025\u5e742\u670826\u65e5\u306b\u516c\u958b\u3055\u308c\u305f\u30aa\u30e0\u30cb\u30d0\u30b9\u6cd5\u6848\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u306f\u3053\u3061\u3089<\/a>
\u203b2025\u5e7412\u67083\u65e5\u306b\u516c\u958b\u3055\u308c\u305fESRS\u7c21\u7d20\u5316\u7248<\/strong>\u306e\u6982\u8981\u306b\u3064\u3044\u3066\u306f\u3053\u3061\u3089<\/a>
\u203b2025\u5e7412\u670816\u65e5\u306b\u627f\u8a8d\u3055\u308c\u305f\u30aa\u30e0\u30cb\u30d0\u30b9\u7c21\u7d20\u5316\u30d1\u30c3\u30b1\u30fc\u30b8<\/strong>\u306e\u6982\u8981\u306b\u3064\u3044\u3066\u306f\u3053\u3061\u3089<\/a><\/p>\n\n\n\n

2022\u5e7411 \u6708 23 \u65e5\u3001EFRAG \u306f ESRS \u306e\u6700\u521d\u306e\u8349\u6848\u3092\u627f\u8a8d\u3057\uff0811\u670815\u65e5\uff09\u6b27\u5dde\u59d4\u54e1\u4f1a (EC) \u306b\u63d0\u51fa\u3057\u307e\u3057\u305f\u3002 \u3053\u306e\u8349\u6848\u306f \u30012023 \u5e74 6 \u6708\u306b EC \u306b\u3088\u3063\u3066\u63a1\u629e\u3055\u308c\u308b\u4e88\u5b9a\u3067\u3059\u3002\u3055\u3089\u306b11\u670828\u65e5\u306b\u306f\u3001\u6b27\u5dde\u8b70\u4f1a\u3068\u6b27\u5dde\u7406\u4e8b\u4f1a\u306fCSRD\u6848\u306e\u66ab\u5b9a\u7684\u306a\u5408\u610f\u306b\u9054\u3057\u307e\u3057\u305f\u3002<\/p>\n\n\n\n

\u4eca\u5f8c\u3001\u6b27\u5dde\u4f01\u696d\u3092\u306f\u3058\u3081\u4e00\u90e8\u306e\u975e\u6b27\u5dde\u4f01\u696d\u306b\u3082\u9069\u7528\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u65e9\u671f\u306b\u3053\u306e\u6982\u8981\u3092\u628a\u63e1\u3057\u5831\u544a\u66f8\u306e\u767a\u884c\u6e96\u5099\u306b\u53d6\u308a\u639b\u304b\u308b\u3053\u3068\u304c\u5fc5\u9808\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n

\u305d\u3053\u3067\u672c\u7a3f\u304b\u3089\u30b7\u30ea\u30fc\u30ba\u3067\u3001CSRD\/ESRS\u306e\u6982\u8981\u3092\u306f\u3058\u3081\u3001\u9069\u7528\u30dd\u30a4\u30f3\u30c8\u3084\u3001\u73fe\u5728\u3001\u5354\u50cd\u4f5c\u696d\u3092\u5b9f\u65bd\u3057\u3066\u3044\u308bGRI\u3068\u306e\u95a2\u9023\u6027\u3001\u3055\u3089\u306b\u306f\u8a72\u5f53\u3059\u308b\u3067\u3042\u308d\u3046\u65e5\u672c\u4f01\u696d\u306e\u5bfe\u5fdc\u30dd\u30a4\u30f3\u30c8\u3084\u4e00\u822c\u7684\u306aFAQ\u306a\u3069\u306b\u3064\u3044\u3066\u6982\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n

\u7b2c\u4e00\u56de\u76ee\u306f\u3001CSRD\u306e\u9069\u7528\u7bc4\u56f2\u304a\u3088\u3073\u958b\u59cb\u6642\u671f\u306a\u3069\u3092\u542b\u3081\u305f\u5168\u4f53\u6982\u8981\u3068\u6700\u521d\u306e\u8349\u6848\u5185\u5bb9\u3001\uff14\u3064\u306e\u9069\u7528\u30dd\u30a4\u30f3\u30c8\u3001\u305d\u3057\u3066\u65e5\u672c\u4f01\u696d\u3068\u3057\u3066\u8003\u3048\u3089\u308c\u308b\u5bfe\u5fdc\u306b\u3064\u3044\u3066\u6982\u8aac\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n\n\n\n

\u306a\u304a\u30012023\u5e747\u670831\u65e5\u306bCSRD\u6307\u4ee4\u304a\u3088\u3073ESRS\u57fa\u6e96\u304c\u63a1\u629e<\/strong>\u3055\u308c\u307e\u3057\u305f\u3002\u305d\u3061\u3089\u306e\u5185\u5bb9\u306f\u3001\u3053\u3061\u3089<\/a>\u304b\u3089\u4e00\u8aad\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n

\u6b27\u5dde\u306b\u73fe\u5730\u6cd5\u4eba\u3001\u5b50\u4f1a\u793e\u3001\u652f\u793e\u3092\u304a\u6301\u3061\u306e\u65e5\u672c\u4f01\u696d\u3055\u307e\u3078\u3002\u672c\u30b7\u30ea\u30fc\u30ba\u8a18\u4e8b\u3092\u307e\u3068\u3081\u305f\u300cCSRD\/ESRS\u5bfe\u7b56 \u65e9\u308f\u304b\u308a\u30cf\u30f3\u30c9\u30d6\u30c3\u30af\u300d<\/strong>\u3092\u9032\u5448\u3044\u305f\u3057\u307e\u3059\u3002\u3054\u5e0c\u671b\u306e\u65b9\u306f\u3053\u3061\u3089<\/strong><\/a>\u304b\u3089\u3002<\/p>\n\n\n\n

NFRD\u304b\u3089CSRD\u3078<\/h2>\n\n\n\n

\u73fe\u5728\u3001\u6b27\u5dde\u306b\u306f\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306b\u95a2\u3059\u308b\u958b\u793a\u57fa\u6e96 NFRD (Non-Financial Reporting Directive\u300c\u975e\u8ca1\u52d9\u60c5\u5831\u958b\u793a\u6307\u4ee4\u300d\uff09\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u5f93\u696d\u54e1500\u4eba\u4ee5\u4e0a\u306e\u4e0a\u5834\u4f01\u696d\u304a\u3088\u3073\u9280\u884c\u3084\u4fdd\u967a\u4f1a\u793e\u306a\u3069\u306b\u9069\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n

\u6b27\u5dde\u306f\u30012050\u5e74\u307e\u3067\u306b\u6e29\u5ba4\u52b9\u679c\u30ac\u30b9\u3092\u5b9f\u8cea\u30bc\u30ed\u306b\u3059\u308b\u300c\u6c17\u5019\u4e2d\u7acb\u300d\u3092\u91ce\u671b\u3068\u3057\u305f\u300c\u30b0\u30ea\u30fc\u30f3\u30c7\u30a3\u30fc\u30eb\u300d\u3092\u63b2\u3052\u3066\u304a\u308a\u3001\u305d\u306e\u4e2d\u3067\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u3084SFRD\uff08Sustainable Finance Disclosure Regulation\uff1a\u30b5\u30b9\u30c6\u30ca\u30d6\u30eb\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u958b\u793a\u898f\u5247\uff09\u3068\u95a2\u9023\u3057\u3066\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u4f01\u696d\u958b\u793a\u3092\u5f37\u5316\u3059\u308b\u305f\u3081\u306b\u3053\u306eNFRD\u3092\u6539\u3081\u3001\u6cd5\u7684\u306a\u62d8\u675f\u529b\u3092\u6301\u305f\u305b\u305fCSRD\u3092\u5b9a\u3081\u307e\u3057\u305f\u3002<\/p>\n\n\n\n

CSRD:  Corporate Sustainability Reporting Directive \u4f01\u696d\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u6307\u4ee4<\/strong><\/div>
\n\n

\u6b27\u5dde\u4f01\u696d\u306e\u6301\u7d9a\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u60c5\u5831\u958b\u793a\u3092\u5f37\u5316\u304a\u3088\u3073\u6a19\u6e96\u5316\u3057\u3001\u8ca1\u52d9\u60c5\u5831\u3068\u74b0\u5883\u7684\u30fb\u793e\u4f1a\u7684\uff08\u30a4\u30f3\u30d1\u30af\u30c8\uff09\u60c5\u5831\u3092\u7d71\u5408\u3057\u3066\u958b\u793a\u3059\u308b\u6b27\u5dde\u59d4\u54e1\u4f1a\u306e\u53d6\u308a\u7d44\u307f<\/p>\n\n<\/div><\/div>\n\n\n\n

NFRD\u304b\u3089\u306e\u4e3b\u306a\u5909\u66f4\u70b9\u306f\u4ee5\u4e0b\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n

<\/td>NFRD<\/strong><\/td>CSRD<\/strong><\/td><\/tr>
\u9069\u7528\u5bfe\u8c61\u7d44\u7e54<\/strong><\/td>\u9280\u884c\u3084\u4fdd\u967a\u4f1a\u793e\u3092\u542b\u3080\u3001\u5f93\u696d\u54e1500\u4eba\u4ee5\u4e0a\u306e\u6b27\u5dde\u57df\u5185\u306e\u5927\u4f01\u696d<\/td>1, \u6b27\u5dde\u57df\u5185\u4f01\u696d<\/strong>
\u6b21\u306e 3 \u3064\u306e\u57fa\u6e96\u306e\u3046\u3061\u5c11\u306a\u304f\u3068\u3082 2 \u3064\u3092\u6e80\u305f\u3059\u6b27\u5dde\u306e\u5927\u898f\u6a21\u4e8b\u696d
– 250\u4eba\u4ee5\u4e0a\u306e\u5f93\u696d\u54e1
– 5,000\u4e07\u30e6\u30fc\u30ed<\/strong>\u3092\u8d85\u3048\u308b\u7d14\u58f2\u4e0a\u9ad8
– 2,500 \u4e07\u30e6\u30fc\u30ed<\/strong>\u3092\u8d85\u3048\u308b\u7dcf\u8cc7\u7523
(2023\u5e7410\u670817\u65e5\u6539\u8a02\uff09<\/strong>

2, \u975e\u6b27\u5dde\u4f01\u696d\uff08\u6b27\u5dde\u57df\u5916\u4f01\u696d<\/strong>\uff09\u2734\ufe0e1<\/strong><\/sup>
\u6b27\u5dde\u306b\u5b50\u4f1a\u793e\u3084\u652f\u5e97\u3092\u6301\u3064\u65e5\u672c\u4f01\u696d\u306b\u3064\u3044\u3066\u306f\u3001\u5b9f\u8cea\u7684\u306a\u4e8b\u696d\u6d3b\u52d5\u304c\u3042\u308b\u3053\u3068\u3092\u524d\u63d0\u306b\u3001\u6b21\u306e\u3046\u3061\uff11\u3064\u4ee5\u4e0a\u3092\u6e80\u305f\u3059\u5834\u5408\u306b\u9069\u7528
– \u6b27\u5dde\u57df\u5185\u306b\u304a\u3044\u30661\u51045000\u4e07\u30e6\u30fc\u30ed\u3092\u8d85\u3048\u308b\u7d14\u58f2\u4e0a\u9ad8
– \u5b50\u4f1a\u793e\uff08\u5927\u4f01\u696d\u307e\u305f\u306f\u4e0a\u5834\u4f01\u696d\uff09\u307e\u305f\u306f\u652f\u5e97\uff084000\u4e07\u30e6\u30fc\u30ed\u3092\u8d85\u3048\u308b\u7d14\u58f2\u4e0a\u9ad8\uff09\u3092\uff11\u3064\u4ee5\u4e0a\u6301\u3064<\/td><\/tr>
\u9069\u7528\u958b\u59cb\u6642\u671f<\/strong><\/td>2018\u5e74\u5ea6<\/td>a, NFRD\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u6b27\u5dde\u306e\u5927\u4f01\u696d<\/strong>:
2024\u5e74\u5ea6\u5b9f\u7e3e\/2025\u5e74\u5831\u544a
b, NFRD\u9069\u7528\u5916\u3060\u304c\u3001\u4e0a\u8a18\u306e\u57fa\u6e96\u306e\u3046\u3061\uff12\u3064\u3092\u6e80\u305f\u3059\u6b27\u5dde\u4f01\u696d<\/strong>:
2025\u5e74\u5ea6\u5b9f\u7e3e\/2026\u5e74\u5831\u544a
c, \u4e0a\u5834\u3057\u3066\u3044\u308b\u6b27\u5dde\u306e\u4e2d\u5c0f\u4f01\u696d<\/strong>:
2026\u5e74\u5ea6\u5b9f\u7e3e\/2027\u5e74\u5831\u544a
d, \u975e\u6b27\u5dde\u4f01\u696d\uff08\u8a72\u5f53\u3059\u308b\u65e5\u672c\u306e\u5927\u4f01\u696d\uff09<\/strong>\uff1a
2028\u5e74\u5ea6\u5b9f\u7e3e\/2029\u5e74\u5831\u544a<\/td><\/tr>
\u9069\u7528\u4f1a\u793e\u6570<\/strong><\/td>11,600\u793e<\/td>\u304a\u3088\u305d49,000-50,000\u793e<\/td><\/tr>
\u72ec\u7acb\u4fdd\u8a3c\u5236\u5ea6<\/strong><\/td>\u4efb\u610f<\/td>\u5fc5\u9808<\/strong>
\u9650\u5b9a\u7684\u4fdd\u8a3c\uff1aCSRD\u5b9f\u65bd\u5f8c3\u5e74\u4ee5\u5185
\u5408\u7406\u7684\u4fdd\u8a3c\uff1aCSRD\u5b9f\u65bd\u5f8c6\u5e74\u4ee5\u5185<\/td><\/tr>
\u5831\u544a\u66f8\u30d5\u30a9\u30fc\u30de\u30c3\u30c8<\/strong><\/td>\u30aa\u30f3\u30e9\u30a4\u30f3\u307e\u305f\u306fPDF<\/td>\u30c7\u30b8\u30bf\u30eb\u30a2\u30af\u30bb\u30b9\uff08XHTML\u5f62\u5f0f\uff09\u3067\u767a\u884c<\/strong>\u3057\u3001\u6b27\u5dde\u5358\u4e00\u30a2\u30af\u30bb\u30b9\u30dd\u30a4\u30f3\u30c8\uff08ESAP\uff09\u30e2\u30c7\u30eb\u3092\u7528\u3044\u3066\u3001\u30c7\u30b8\u30bf\u30eb\u5206\u985e\u306b\u5f93\u3063\u3066\u300c\u30bf\u30b0\u4ed8\u3051\u300d\u3092\u4fdd\u8a3c<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

\uff0a1\uff1aCSRD\u304c\u6b27\u5dde\u306e\u30ed\u30fc\u30ab\u30eb\u30eb\u30fc\u30eb\u3067\u3042\u308b\u305f\u3081\u3001\u6b27\u5dde\u57df\u5185\u306e\u65e5\u672c\u4f01\u696d100%\u51fa\u8cc7\u5b50\u4f1a\u793e\u306b\u3064\u3044\u3066\u306f\u30011\u756a\u76ee\u306e\u6b27\u5dde\u57df\u5185\u4f01\u696d\u3068\u3057\u3066\uff12\u3064\u306e\u57fa\u6e96\u3092\u6e80\u305f\u3059\u5834\u5408\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n

\u89aa\u4f1a\u793e\u3068\u3057\u3066\u65e5\u672c\u4f01\u696d\u304c\u6b27\u5dde\u57df\u5916\u306b\u3042\u308a\u3001\u305d\u306e\u89aa\u4f1a\u793e\u304cCSRD\u306b\u57fa\u3065\u3044\u305f\u60c5\u5831\u958b\u793a\u3092\u5b9f\u65bd\u3057\u3001\u7b2c\u4e09\u8005\u4fdd\u8a3c\u3092\u53d7\u3051\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u3053\u306e\u65e5\u672c\u4f01\u696d100%\u51fa\u8cc7\u5b50\u4f1a\u793e\u306f\u3001\u60c5\u5831\u958b\u793a\u306e\u5831\u544a\u304c\u514d\u9664\u3055\u308c\u307e\u3059\u3002\u305d\u306e\u5834\u5408\u306b\u5b50\u4f1a\u793e\u306f\u3001\u89aa\u4f1a\u793e\u306e\u540d\u79f0\u3068\u767b\u8a18\u4e0a\u306e\u4e8b\u52d9\u6240\u306a\u3089\u3073\u306b\u514d\u9664\u63aa\u7f6e\u3092\u9069\u7528\u3057\u305f\u65e8\u3092\u958b\u793a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n

\u305f\u3060\u3057\u3053\u306e\u5834\u5408\u306f\u3001\u300c\u7b2c\u4e09\u56fd\u306e\u57fa\u6e96\u3068\u540c\u7b49\u6027\u304c\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u514d\u9664\u3055\u308c\u308b\u300d\u3068\u3042\u308a\u3001\u65e5\u672c\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u57fa\u6e96\u304c\u3053\u306eCSRD\/ESRS\u3068\u540c\u7b49\u306a\u57fa\u6e96\u3067\u3042\u308b\u3068\u6b27\u5dde\u59d4\u54e1\u4f1a\u304c\u8a8d\u3081\u3089\u308c\u305f\u5834\u5408\u306b\u514d\u9664<\/strong>\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n

<\/p>\n\n\n\n

ESRS\u306e\u6982\u8981<\/h2>\n\n\n\n
ESRS: European Sustainability Reporting Standards \u6b27\u5dde\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u57fa\u6e96<\/strong><\/div>
\n\n

CSRD\u3092\u57fa\u306b\u3001EFRAG\uff08EFRAG=European Financial Reporting Advisory Group\u300c\u6b27\u5dde\u8ca1\u52d9\u5831\u544a\u8aee\u554f\u30b0\u30eb\u30fc\u30d7\u300d\uff09\u304c\u7b56\u5b9a\u3057\u3066\u3044\u308b\u6b27\u5dde\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u57fa\u6e96<\/p>\n\n<\/div><\/div>\n\n\n\n

\u6b21\u306bCSRD\u306b\u57fa\u3065\u3044\u305f\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u57fa\u6e96\u3067\u3042\u308bESRS\u306e\u6982\u8981\u3068\u3057\u3066\u3001\u958b\u793a\u306e\u69cb\u6210\u3092\u307f\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n

    \n
  1. Sector agnostic: \u30bb\u30af\u30bf\u30fc\u5171\u901a\u9805\u76ee<\/li>\n\n\n\n
  2. Sector specific: \u30bb\u30af\u30bf\u30fc\u500b\u5225\u9805\u76ee<\/li>\n\n\n\n
  3. Entity specific: \u5404\u4f01\u696d\u306e\u56fa\u6709\u9805\u76ee<\/li>\n\n\n\n
  4. Article 8 of Regulations 2020\/852: EU\u30bf\u30af\u30bd\u30ce\u30df\u30fc<\/li>\n<\/ol>\n\n\n\n

    \u4eca\u56de\u306e\u8349\u6848\u306f\u30011\u756a\u76ee\u306e\u30bb\u30af\u30bf\u30fc\u5171\u901a\u9805\u76ee\u306e\u57fa\u6e96\u6848\u3068\u306a\u308a\u3001\u6b27\u5dde\u59d4\u54e1\u4f1a\u306f2023\u5e746\u6708\u307e\u3067\u306b\u63a1\u629e<\/a>\u3059\u308b\u4e88\u5b9a\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u30022\u756a\u76ee\u306b\u3064\u3044\u3066\u306f\u30012024\u5e746\u6708\u307e\u3067\u306b\u63a1\u629e\u4e88\u5b9a\u3067\u3059\u3002<\/p>\n\n\n\n

    \u5b9f\u969b\u306b11\u670823\u65e5\u306b\u5408\u610f\u3055\u308c\u305f\u6700\u65b0\u306e\u8349\u6848\u3092\u307f\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n

    ESRS\u306f\u3001\u74b0\u5883\u3001\u793e\u4f1a\u3001\u30ac\u30d0\u30ca\u30f3\u30b9\u3092\u5305\u62ec\u7684\u306b\u30ab\u30d0\u30fc\u3059\u308b12\u306e\u57fa\u6e96\u3067\u30c0\u30d6\u30eb\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u306e\u6982\u5ff5\u306b\u57fa\u3065\u3044\u3066\u6301\u7d9a\u53ef\u80fd\u6027\u5831\u544a\u306e\u6cd5\u4f53\u7cfb\u306e\u57fa\u790e\u3092\u63d0\u4f9b\u3059\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\n\n\n\n

    \u7d44\u7e54\u306f\u81ea\u793e\u304c\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u3068\u7279\u5b9a\u3057\u305f\u9805\u76ee\u306b\u3064\u3044\u3066\u306f\u3001\u3059\u3079\u3066\u958b\u793a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n

    \u8981\u8acb\u30ab\u30c6\u30b4\u30ea\u30fc<\/strong><\/td>\u30c6\u30fc\u30de<\/strong><\/td>\u5185\u5bb9<\/strong><\/td>\u8981\u8acb\u30ec\u30d9\u30eb<\/strong><\/td><\/tr>
    ESRS 1 & ESRS 2<\/strong>
    \uff08\u6a2a\u65ad\u7684\u306a\u57fa\u6e96\uff09<\/td>    		\u4e00\u822c\u539f\u5247<\/td>\u6226\u7565\u3001\u30ac\u30d0\u30ca\u30f3\u30b9\u3001\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3<\/td>\u5fc5\u9808<\/td><\/tr>
    ESRS E1 – E5<\/strong><\/td>\u74b0\u5883<\/td>E1 \u6c17\u5019\u5909\u52d5
    E2 \u5927\u6c17\u6c5a\u67d3
    E3 \u6c34\u30fb\u6d77\u6d0b\u8cc7\u6e90
    E4 \u751f\u7269\u591a\u69d8\u6027\u30fb\u751f\u614b\u7cfb
    E5 \u8cc7\u6e90\u5229\u7528\u30fb\u30b5\u30fc\u30ad\u30e5\u30e9\u30fc\u30a8\u30b3\u30ce\u30df\u30fc<\/td>    		\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u9805\u76ee\u306b\u3088\u308b\uff08\u4f46\u3057E1\u304c\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u3067\u306a\u3044\u3068\u7d50\u8ad6\u4ed8\u3051\u3001ESRS E1 \u6c17\u5019\u5909\u52d5\u306b\u304a\u3051\u308b\u958b\u793a\u8981\u6c42\u4e8b\u9805\u306e\u5168\u3066\u3092\u7701\u7565\u3059\u308b\u5834\u5408\u3001\u4e8b\u696d\u8005\u306f\u3001\u6c17\u5019\u5909\u52d5\u306b\u95a2\u3059\u308b\u91cd\u8981\u6027\u8a55\u4fa1\u306e\u7d50\u8ad6\u306e\u8a73\u7d30\u306a\u8aac\u660e\u3092\u958b\u793a\uff09

    \uff08ESRS 1 P6>32\uff09(Link: Commission adoption>Annex – C(2023)5303>245pages<\/a><\/td><\/tr>
    ESRS S1 – S4<\/strong><\/td>\u793e\u4f1a<\/td>S1 \u5f93\u696d\u54e1
    S2 \u30d0\u30ea\u30e5\u30fc\u30c1\u30a7\u30fc\u30f3\u306b\u304a\u3051\u308b\u52b4\u50cd\u8005
    S3 \u5730\u57df\u793e\u4f1a
    S4 \u6d88\u8cbb\u8005\u3068\u30a8\u30f3\u30c9\u30e6\u30fc\u30b6\u30fc<\/td>    		\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u9805\u76ee\u306b\u3088\u308b<\/td><\/tr>
    ESRS G1<\/strong><\/td>\u30ac\u30d0\u30ca\u30f3\u30b9<\/td>G1 \u4e8b\u696d\u6d3b\u52d5<\/td>\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u9805\u76ee\u306b\u3088\u308b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

    \u524d\u56de\u304b\u3089\u6539\u8a02\u3055\u308c\u305f\u4e3b\u306a\u70b9\u3068\u3057\u3066\u306f\u3001\u7528\u8a9e\u304a\u3088\u3073\u69cb\u9020\u306e\u8abf\u548c\u3001\u56fd\u969b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08ISSB\uff09\u304a\u3088\u3073\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30ec\u30dd\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30a4\u30cb\u30b7\u30a2\u30c1\u30d6\uff08GRI\uff09\u3068\u306e\u76f8\u4e92\u904b\u7528\u6027\u3001\u958b\u793a\u8981\u4ef6\u3092\u539f\u6848\u304b\u308940\uff05\u524a\u6e1b\uff08\u4f8b\uff1aG2\uff09\u3001\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u306b\u95a2\u4fc2\u306a\u304f\u5831\u544a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u9805\u76ee\uff08\u4f8b\uff1aE1\uff09\u3092\u542b\u3080\u3001\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u3078\u306e\u30a2\u30d7\u30ed\u30fc\u30c1\u306e\u660e\u78ba\u5316\u306a\u3069\u304c\u6319\u3052\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n

    ESRS\u306b\u9069\u7528\u3059\u308b\u4e3b\u306a\uff14\u3064\u306e\u30dd\u30a4\u30f3\u30c8<\/h2>\n\n\n\n

    \u8349\u6848\u306e\u6cd5\u5f8b\u5316\u3092\u8e0f\u307e\u3048\u3066\u4eca\u5f8c\u7a4d\u6975\u7684\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306b\u30014\u3064\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n\n\n\n

    1. \u7d71\u5408\u5831\u544a\u306e\u6982\u5ff5<\/h3>\n\n\n\n

    ESRS\u306f\u4f01\u696d\u306e\u5831\u544a\u66f8\u3068\u3057\u3066\u3001\u8ca1\u52d9\u3068\u30a4\u30f3\u30d1\u30af\u30c8\uff08\u74b0\u5883\u7684\u30fb\u793e\u4f1a\u7684\u5f71\u97ff\uff09\u60c5\u5831\u3092\u958b\u793a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3001\u7d71\u5408\u5831\u544a\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3092\u53d6\u308a\u5165\u308c\u308b\u3053\u3068\u304c\u5f37\u304f\u63a8\u5968<\/a>\u3055\u308c\u307e\u3059\u3002\u305d\u3053\u3067\u306f\u7121\u5f62\u8cc7\u7523\u306e\u8981\u7d20\u3092\u542b\u3081\u305f\u958b\u793a\u304c\u6c42\u3081\u3089\u308c\u3066\u304f\u308b\u305f\u3081\u3001\u7d71\u5408\u7684\u306a\u30a4\u30f3\u30d1\u30af\u30c8\u3092\u6e2c\u5b9a\u3059\u308b\u6e96\u5099\u3092\u59cb\u3081\u308b\u3053\u3068\u304c\u63a8\u5968\u3055\u308c\u3066\u304d\u307e\u3059\u3002<\/p>\n\n\n\n

    2. \u30c0\u30d6\u30eb\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u306e\u5b9f\u65bd<\/h3>\n\n\n\n

    \u30c0\u30d6\u30eb\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u306f\u3001\u3059\u3079\u3066\u306e\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u3092\u5341\u5206\u306b\u8003\u616e\u3057\u305f\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u6226\u7565\u3092\u69cb\u7bc9\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u8db3\u304c\u304b\u308a\u3068\u306a\u308b\u3082\u306e\u3067\u3059\u3002\u30c0\u30d6\u30eb\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u306e\u539f\u5247<\/a>\u306b\u3088\u308a\u3001\u7d44\u7e54\u306e\u5bfe\u5185\u5916\u7684\u5f71\u97ff\u3092\u533a\u5225\u3067\u304d\u4e21\u8996\u70b9\u3092\u958b\u793a\u3059\u308b\u3053\u3068\u3067\u900f\u660e\u6027\u3092\u9ad8\u3081\u3001\u30b0\u30ea\u30fc\u30f3\u30a6\u30a9\u30c3\u30b7\u30e5\u306e\u9632\u6b62\u306b\u3064\u306a\u304c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n

    3. \u30b5\u30d7\u30e9\u30a4\u30c1\u30a7\u30fc\u30f3\u306b\u304a\u3051\u308b\u30c7\u30e5\u30fc\u30c7\u30a3\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u30d7\u30ed\u30bb\u30b9\u5316<\/h3>\n\n\n\n

    NFRD\u304b\u3089CSRD\u3078\u3068\u6539\u6b63\u3055\u308c\u3001\u9069\u7528\u5bfe\u8c61\u7bc4\u56f2\u304c\u62e1\u5927\u3055\u308c\u30b5\u30d7\u30e9\u30a4\u30c1\u30a7\u30fc\u30f3\u306e\u7bc4\u56f2\u304c\u5e83\u304c\u308a\u3001\u3055\u3089\u306b\u306f\u300cESRS S2 \u30d0\u30ea\u30e5\u30fc\u30c1\u30a7\u30fc\u30f3\u306b\u304a\u3051\u308b\u52b4\u50cd\u8005\u300d\u306e\u8981\u8acb\u3092\u901a\u3058\u3066\u3001\u30b5\u30d7\u30e9\u30a4\u30c1\u30a7\u30fc\u30f3\u306b\u304a\u3051\u308b\u30c7\u30e5\u30fc\u30c7\u30a3\u30ea\u30b8\u30a7\u30f3\u30b9\u3092\u5b9f\u65bd\u3059\u308b\u3053\u3068\u304c\u3088\u308a\u6c42\u3081\u3089\u308c\u3066\u304d\u307e\u3059\u3002\u307e\u305fCSRD\u3068\u540c\u69d8\u306b\u6b27\u5dde\u306e\u30b0\u30ea\u30fc\u30f3\u30c7\u30a3\u30fc\u30eb\u653f\u7b56\u306e\u4e00\u3064\u3068\u3057\u3066\u3001\u73fe\u5728\u3001\u300c\u4f01\u696d\u6301\u7d9a\u53ef\u80fd\u6027\u30c7\u30e5\u30fc\u30c7\u30a3\u30ea\u30b8\u30a7\u30f3\u30b9\u6307\u4ee4\u300d\uff08The Corporate Sustainability Due Diligence Directive = CSDDD\uff09<\/a>\u306e\u767a\u52b9\u6e96\u5099\u304c\u9032\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306a\u80cc\u666f\u3082\u4f34\u3063\u3066\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u30d0\u30ea\u30e5\u30fc\u30c1\u30a7\u30fc\u30f3\u5168\u4f53\u306b\u304a\u3051\u308b\u6301\u7d9a\u53ef\u80fd\u3067\u8cac\u4efb\u3042\u308b\u4f01\u696d\u884c\u52d5\u304c\u3001\u3088\u308a\u6c42\u3081\u3089\u308c\u3066\u304d\u307e\u3059\u3002<\/p>\n\n\n\n

    4. \u4fdd\u8a3c\u5236\u5ea6\u304a\u3088\u3073\u30c7\u30b8\u30bf\u30eb\u30a2\u30af\u30bb\u30b9\u306e\u5c0e\u5165<\/h3>\n\n\n\n

    \u4e0a\u8a18\u306eNFRD\u3068CSRD\u306e\u9055\u3044\u306e\u8868\u306b\u3082\u3042\u308b\u3088\u3046\u306b\u3001\u4f01\u696d\u304c\u4fe1\u983c\u3067\u304d\u308b\u60c5\u5831\u3092\u63d0\u4f9b\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u975e\u8ca1\u52d9\u60c5\u5831\u306e\u72ec\u7acb\u3057\u305f\u76e3\u67fb\u3068\u8a8d\u8a3c\u306e\u7fa9\u52d9\u304c\u5fc5\u9808\u3068\u306a\u308a\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306fCSRD\u5b9f\u65bd\u5f8c3\u5e74\u4ee5\u5185\u306b\u9650\u5b9a\u7684\u4fdd\u8a3c\u3001\u5b9f\u65bd\u5f8c6\u5e74\u4ee5\u5185\u306b\u5408\u7406\u7684\u306a\u4fdd\u8a3c\u3092\u5f97\u308b\u3053\u3068\u3092\u691c\u8a0e\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n

    \u3055\u3089\u306b\u4f01\u696d\u306f\u3001\u5831\u544a\u66f8\u3092\u30c7\u30b8\u30bf\u30eb\u30a2\u30af\u30bb\u30b9\uff08XHTML\u5f62\u5f0f\uff09\u3067\u767a\u884c\u3057\u3001\u6b27\u5dde\u5358\u4e00\u30a2\u30af\u30bb\u30b9\u30dd\u30a4\u30f3\u30c8\uff08ESAP\uff09\u30e2\u30c7\u30eb\u3092\u7528\u3044\u3066\u3001\u30c7\u30b8\u30bf\u30eb\u5206\u985e\u306b\u5f93\u3063\u3066\u300c\u30bf\u30b0\u4ed8\u3051\u300d\u3092\u4fdd\u8a3c\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n

    \u4eca\u5f8c\u306b\u5411\u3051\u305f\u6e96\u5099 -\u65e5\u672c\u4f01\u696d\u306b\u3068\u3063\u3066\u60f3\u5b9a\u3055\u308c\u308b\u30b1\u30fc\u30b9\u304a\u3088\u3073\u9078\u5b9a\u30dd\u30a4\u30f3\u30c8<\/h2>\n\n\n\n

    \u4e0a\u8ff0\u306e\u901a\u308a\u3001\u65e9\u3051\u308c\u3070\u65e5\u672c\u4f01\u696d\u306e\u6b27\u5dde\u73fe\u5730\u6cd5\u4eba\u304c\u9069\u7528\u5bfe\u8c61\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u5099\u3048\u3066\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3092\u60f3\u5b9a\u3057\u3001\u305d\u308c\u305e\u308c\u306e\u9078\u5b9a\u30dd\u30a4\u30f3\u30c8\u3092\u6291\u3048\u3066\u304a\u304f\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n

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