{"id":410,"date":"2022-12-09T12:32:03","date_gmt":"2022-12-09T09:32:03","guid":{"rendered":"https:\/\/tofuac.com\/ja\/?p=410"},"modified":"2025-12-16T17:43:30","modified_gmt":"2025-12-16T14:43:30","slug":"csrd-esrs-2","status":"publish","type":"post","link":"https:\/\/tofuac.com\/ja\/news\/12\/2022\/csrd-esrs-2\/","title":{"rendered":"\u3010\u91cd\u8981\u3011\u6b27\u5ddeCSRD\/ESRS\u306e\u6982\u8981 – Part 2 – ESRS\u3068GRI\u306e\u95a2\u9023\u6027"},"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

\u73fe\u5728\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u57fa\u6e96\u306e\u57fa\u790e\u3068\u3057\u3066\u3001GRI \u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u304c\u4e16\u754c\u3067\u6700\u3082\u5e83\u304f\u4f7f\u7528\u3055\u308c\u3001\u4e16\u754c\u306e\u5927\u624b\u4f01\u696d\u306e\u3046\u3061\u4e0a\u4f4d 250 \u793e\u306e 73% \u3001\u3055\u3089\u306b\u306f\u4e16\u754c\u306e5800\u793e\u306e\u3046\u306168%\u3067\u63a1\u7528\u3055\u308c\u3066\u3044\u308b\u3068\u3044\u3046\u8abf\u67fb\u7d50\u679c<\/a>\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n

\u3053\u306e\u3088\u3046\u306a\u72b6\u6cc1\u306e\u4e2d\u3001ESRS\u306e\u6cd5\u5f8b\u5316\u3092\u8e0f\u307e\u3048\u3066\u3001\u73fe\u5728GRI\u3092\u4f7f\u7528\u3057\u3066\u5831\u544a\u3057\u3066\u3044\u308b\u4f01\u696d\u306b\u3068\u3063\u3066\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u6e96\u5099\u3092\u884c\u3048\u3070\u3088\u3044\u306e\u304b\u3001\u3069\u306e\u3050\u3089\u3044\u76f8\u9055\u70b9\u304c\u3042\u308b\u306e\u304b\u3001\u307e\u305f\u73fe\u5728\u3001\u958b\u793a\u696d\u52d9\u3092\u5b9f\u65bd\u3057\u3066\u3044\u306a\u3044\u4f01\u696d\u306b\u3068\u3063\u3066\u3082\u3055\u307e\u3056\u307e\u306a\u8ab2\u984c\u304c\u51fa\u3066\u304d\u307e\u3059\u3002<\/p>\n\n\n\n

\u672c\u7a3f\u306fCSRD\/ESRS\u306e\u9023\u7d9a\u30b7\u30ea\u30fc\u30ba\u306e2\u56de\u76ee\u3068\u3057\u3066\u3001ESRS\u3068GRI\u306e\u95a2\u9023\u6027\u3068\u3057\u3066\u6574\u5408\u70b9\u3084\u76f8\u9055\u70b9\u3001\u3055\u3089\u306b\u306f\u53cc\u65b9\u306e\u76f8\u4e92\u904b\u7528\u6027\u306e\u6d3b\u7528\u65b9\u6cd5\u3092\u6982\u8aac\u3044\u305f\u3057\u307e\u3059\uff08\u9023\u7d9a\u30b7\u30ea\u30fc\u30ba\u306e1\u56de\u76ee\u306f\u3053\u3061\u3089<\/a>\uff09\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

ESRS\u3068GRI\u306e\u95a2\u9023\u6027<\/h2>\n\n\n\n

GRI\u306f\u521d\u671f\u6bb5\u968e\u304b\u3089EFRAG\u3068\u5354\u529b\u3057\u3066ESRS\u306e\u958b\u767a\u306b\u7a4d\u6975\u7684\u306b\u95a2\u4e0e\u3057\u306a\u304c\u3089\u3001\u4e21\u57fa\u6e96\u306e\u76f8\u4e92\u904b\u7528\u6027\u3092\u78ba\u4fdd\u3057\u3001\u4f01\u696d\u306b\u304a\u3051\u308b\u5831\u544a\u8ca0\u62c5\u3068\u8ab2\u984c\u3092\u6700\u5c0f\u5316\u3059\u308b\u3053\u3068\u306b\u91cd\u70b9\u3092\u7f6e\u3044\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n\n\n\n

\u3064\u307e\u308a\u3001\u4ed6\u306e\u57fa\u6e96\u306b\u6bd4\u3079\u3066GRI\u3092\u4f7f\u7528\u3057\u3066\u5831\u544a\u3057\u3066\u3044\u308b\u4f01\u696d\u306f\u3001ESRS\u3078\u306e\u79fb\u884c\u304c\u5408\u7406\u7684\u306b\u884c\u308f\u308c\u3001\u304b\u3064\u5c06\u6765\u306eESRS\u8981\u4ef6\u306b\u8fc5\u901f\u306b\u5bfe\u5fdc\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002GRI\u306b\u5f93\u3063\u3066\u3044\u306a\u3044\u4f01\u696d\u306f\u3001GRI\u306b\u5f93\u3063\u3066\u3067\u304d\u308b\u3060\u3051\u65e9\u304f\u6e96\u5099\u3092\u958b\u59cb\u3059\u308b\u3053\u3068\u304c\u63a8\u5968\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n

GRI\u306f\u30012023\u5e7411\u670830\u65e5\u4ed8\u3067\u3001ESRS\u306e\u8981\u6c42\u4e8b\u9805\u3092\u6e80\u305f\u3059\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3001ESRS\u3068GRI\u306e\u30de\u30c3\u30d4\u30f3\u30b0<\/a><\/strong>\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n

ESRS\u3068GRI\u306e\u4e3b\u306a\u6574\u5408\u70b9<\/h3>\n\n\n\n

\u73fe\u5728GRI\u3092\u4f7f\u7528\u3057\u3066\u3044\u308b\u4f01\u696d\u306f\u3001\u65e2\u5b58\u306e\u5831\u544a\u30d7\u30ed\u30bb\u30b9\u3084\u958b\u793a\u696d\u52d9\u3092\u5229\u7528\u3057\u3066\u3001ESRS\u306e\u8981\u6c42\u4e8b\u9805\u3092\u7d71\u5408\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u4e3b\u306a\u6574\u5408\u70b9\u306f\u4ee5\u4e0b\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n

\u30c8\u30d4\u30c3\u30af\u3001\u30c6\u30fc\u30de\u304a\u3088\u3073\u4e00\u90e8\u306e\u6307\u6a19<\/strong><\/td>ESRS<\/strong>\u306f\u3001\u4e00\u822c\u539f\u5247\u3001\u74b0\u5883\u3001\u793e\u4f1a\u3001\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\uff14\u3064\u306e\u30c6\u30fc\u30de\u306712\u306e\u57fa\u6e96\u304b\u3089\u69cb\u6210\u3002
GRI<\/strong>\u3082\u3001\u4e00\u822c\u539f\u5247\uff08GRI1-3)\u3001\u74b0\u5883\u30fb\u7d4c\u6e08\u30fb\u793e\u4f1a\uff08200-400)\u306e\u30c6\u30fc\u30de\u3067\u69cb\u6210
<\/td><\/tr>
\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u5206\u6790<\/strong><\/td>\u4e21\u57fa\u6e96\u3068\u3082\u3001\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u7279\u5b9a\u5206\u6790\u3092\u524d\u63d0\u306b\u3057\u305f\u5831\u544a<\/td><\/tr>
\u958b\u793a\u306b\u5fc5\u8981\u306a\u30c7\u30fc\u30bf\u7ba1\u7406\u304a\u3088\u3073\u53ce\u96c6\u30d7\u30ed\u30bb\u30b9<\/strong><\/td>\u4e21\u57fa\u6e96\u3068\u3082\u3001\u57fa\u6e96\u306b\u6e96\u62e0\u3059\u308b\u305f\u3081\u306b\u8981\u8acb\u9805\u76ee\u306b\u95a2\u9023\u3059\u308b\u30c7\u30fc\u30bf\u306e\u7ba1\u7406\u3068\u53ce\u96c6\u30d7\u30ed\u30bb\u30b9\u304c\u5fc5\u9808<\/td><\/tr>
\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u30a8\u30f3\u30b2\u30fc\u30b8\u30e1\u30f3\u30c8\u306e\u30d7\u30ed\u30bb\u30b9<\/strong><\/td>\u4e21\u57fa\u6e96\u3068\u3082\u3001\u5f71\u97ff\u3092\u53d7\u3051\u308b\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u3068\u306e\u5bfe\u8a71\u306b\u3088\u3063\u3066\u3001\u91cd\u8981\u306a\u5f71\u97ff\u3001\u30ea\u30b9\u30af\u3001\u6a5f\u4f1a\u306b\u95a2\u3059\u308b\u7d50\u8ad6\u306b\u3064\u3044\u3066\u30a4\u30f3\u30d7\u30c3\u30c8\u307e\u305f\u306f\u30d5\u30a3\u30fc\u30c9\u30d0\u30c3\u30af\u3092\u63d0\u4f9b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

ESRS\u3068GRI\u306e\u4e3b\u306a\u76f8\u9055\u70b9<\/h3>\n\n\n\n

\u4e00\u65b9\u3067\u3001\u3044\u304f\u3064\u304b\u306e\u9055\u3044\u304c\u898b\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n

\u76f8\u9055\u70b9<\/strong><\/td>ESRS<\/strong><\/td>GRI<\/strong><\/td><\/tr>
\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u5206\u6790\u8a55\u4fa1<\/strong><\/td>\u30c0\u30d6\u30eb\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3<\/strong>\uff1a
\u8ca1\u52d9\u7684\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u3068\u30a4\u30f3\u30d1\u30af\u30c8\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u304c\u57fa\u6e96\u3002

\u3059\u3079\u3066\u306e\u30ec\u30d9\u30eb\uff08\u30c6\u30fc\u30de\u3001\u500b\u3005\u306e\u5f71\u97ff\u3001\u6307\u6a19\uff09\u3067\u5206\u6790\u3002

(ESRS 1 P7>3.3)(Link: Commission adoption>Annex \u2013 C(2023)5303>245pages<\/a>)<\/td>		\u30a4\u30f3\u30d1\u30af\u30c8\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3<\/strong>\uff1a
\u74b0\u5883\u30fb\u793e\u4f1a\u7684\u5f71\u97ff\u3067\u3042\u308b\u30a4\u30f3\u30d1\u30af\u30c8\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u304c\u57fa\u6e96\u3002

\u30c6\u30fc\u30de\u30ec\u30d9\u30eb\u3067\u306e\u5206\u6790\u3092\u63a8\u5968\uff08\u4f8b\uff1a\u6c17\u5019\u5909\u52d5\u3001\u52b4\u50cd\u5b89\u5168\u885b\u751f\uff09\u3002
<\/td><\/tr>
\u958b\u793a\u4e8b\u9805\u306b\u5bfe\u3059\u308b\u7701\u7565\u7406\u7531\u306e\u63d0\u793a<\/strong><\/td>\u4e8b\u696d\u4e0a\u306e\u5730\u4f4d\u3092\u640d\u306a\u3046\u5834\u5408\u306e\u307f\u3001\u958b\u793a\u3092\u63a7\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/strong>

\u30d0\u30ea\u30e5\u30fc\u30c1\u30a7\u30fc\u30f3\u306e\u4e0a\u4e0b\u6d41\u304b\u3089\u5fc5\u8981\u306a\u60c5\u5831\u3092\u53ce\u96c6\u3067\u304d\u306a\u3044\u5834\u5408\u3001\u305d\u306e\u30c7\u30fc\u30bf\u307e\u305f\u306f\u60c5\u5831\u306e\u63a8\u5b9a\u5024\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u3092\u63a8\u5968<\/strong>\uff08\u305f\u3060\u3057\u60c5\u5831\u306e\u8cea\u7684\u7279\u6027\u3092\u6e80\u305f\u3059\u3053\u3068\uff09\u3002

(ESRS 1 P12>5.2)(Link: Commission adoption>Annex \u2013 C(2023)5303>245pages<\/a><\/td>		\u300c\u8a72\u5f53\u305b\u305a\u300d
\u300c\u6cd5\u4ee4\u306b\u3088\u308b\u7981\u6b62\u300d
\u300c\u6a5f\u5bc6\u4fdd\u6301\u4e0a\u306e\u5236\u7d04\u300d
\u300c\u60c5\u5831\u304c\u5165\u624b\u4e0d\u53ef\u300d
\u306e\uff14\u3064\u306e\u3044\u305a\u308c\u304b\u3068\u8aac\u660e\u3092\u4ed8\u8a18<\/strong>\u3002

\u30d0\u30ea\u30e5\u30fc\u30c1\u30a7\u30fc\u30f3\u306e\u4e0a\u4e0b\u6d41\u304b\u3089\u5fc5\u8981\u306a\u60c5\u5831\u3092\u53ce\u96c6\u3067\u304d\u306a\u3044\u5834\u5408\u306f\u3001\u8a31\u5bb9\u3059\u308b\u3002<\/strong>
<\/td><\/tr>
\u5831\u544a\u5bfe\u8c61\u671f\u9593\u306e\u7d42\u4e86\u6642\u70b9\u306b\u304a\u3051\u308b\u77ed\u4e2d\u9577\u671f\u306e\u8a08\u753b\u3092\u958b\u793a<\/strong><\/td>\u5831\u544a\u671f\u9593\u306e\u7d42\u4e86\u6642\u70b9\u3067\u3001
\u77ed\u671f<\/strong>\uff08\u8ca1\u52d9\u8af8\u8868\u3067\u5831\u544a\u671f\u9593\u3068\u3057\u3066\u63a1\u7528\u3057\u305f\u671f\u9593\uff09\u3001
\u4e2d\u671f<\/strong>\uff08\u77ed\u671f\u306e\u7d42\u4e86\u304b\u30895\u5e74\u307e\u3067\uff09\u3001
\u9577\u671f<\/strong>\uff085\u5e74\u4ee5\u4e0a\uff09\u3092\u958b\u793a

(ESRS 1 P13>6.4)(Link: Commission adoption>Annex \u2013 C(2023)5303>245pages<\/a><\/td>		\u7279\u306b\u306a\u3057<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

\u3053\u306e\u3088\u3046\u306bESRS\u3068GRI\u57fa\u6e96\u306e\u9055\u3044\u306f\u3001\u8a73\u7d30\u306a\u6307\u6a19\u3068\u3044\u3046\u3088\u308a\u306f\u3001\u3080\u3057\u308d\u5831\u544a\u306e\u30a2\u30d7\u30ed\u30fc\u30c1\u3068\u8003\u3048\u65b9\u306b\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n

\u4e00\u822c\u7684\u306bESRS\u306f\u3001\u4f01\u696d\u3092\u6cd5\u7684\u306b\u62d8\u675f\u3059\u308b\u305f\u3081GRI\u3088\u308a\u3082\u8a73\u7d30\u3067\u53b3\u3057\u3044\u8981\u8acb\u5185\u5bb9\u3068\u306a\u3063\u3066\u304a\u308a\u3001GRI\u3067\u306f\u4efb\u610f\u3068\u306a\u3063\u3066\u3044\u308b\u8981\u8acb\u5185\u5bb9\u306e\u591a\u304f\u304c\u3001ESRS\u3067\u306f\u5fc5\u9808\u9805\u76ee\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n

GRI\u672a\u5229\u7528\u3084\u53c2\u7167\u30ec\u30d9\u30eb\u306e\u4f01\u696d\u3055\u307e\u3078\u30fcGRI\u3068ESRS\u306e\u76f8\u4e92\u904b\u7528\u6027\u306e\u6d3b\u7528\u65b9\u6cd5<\/h2>\n\n\n\n

\u73fe\u5728\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u3092\u5b9f\u65bd\u3057\u3066\u3044\u306a\u3044\u4e3b\u306a\u4e0a\u5834\u4e2d\u5c0f\u4f01\u696d\u306b\u3068\u3063\u3066\u306f\u3001\u4eca\u304b\u3089GRI\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068\u3067\u3001ESRS\u3092\u898b\u8d8a\u3057\u305f\u6709\u7528\u6027\u3092\u8a55\u4fa1\u3059\u308b\u3053\u3068\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/p>\n\n\n\n

\u307e\u305fGRI\u3092\u53c2\u7167\u3057\u3066\u3044\u308b\u5927\u4f01\u696d\u306b\u3068\u3063\u3066\u306f\u3001\u65e2\u5b58\u306e\u958b\u793a\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u3078\u30b7\u30fc\u30e0\u30ec\u30b9\u306b\u7d71\u5408\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n

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\u524d\u8ff0\u306eESRS\u3068GRI\u30de\u30c3\u30d4\u30f3\u30b0\u8868\u3092\u5229\u7528\u3057\u306a\u304c\u3089\u3001\u5177\u4f53\u7684\u306b\u4ee5\u4e0b\u306e\u30dd\u30a4\u30f3\u30c8\u3067GRI\u3068ESRS\u306e\u76f8\u4e92\u904b\u7528\u6027\u3092\u6d3b\u7528\u3057\u307e\u3059\u3002<\/p>\n\n\n\n