{"id":435,"date":"2023-01-04T11:40:41","date_gmt":"2023-01-04T08:40:41","guid":{"rendered":"https:\/\/tofuac.com\/ja\/?p=435"},"modified":"2025-12-16T17:43:01","modified_gmt":"2025-12-16T14:43:01","slug":"csrd-esrs-3","status":"publish","type":"post","link":"https:\/\/tofuac.com\/ja\/news\/01\/2023\/csrd-esrs-3\/","title":{"rendered":"\u3010\u91cd\u8981\u3011\u6b27\u5ddeCSRD\/ESRS\u306e\u6982\u8981 – Part3 – \u5b9f\u8df5\u7684\u306a\u6e96\u5099\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

2023\u5e741\u6708\u73fe\u5728\u3001CSRD\u304c\u66ab\u5b9a\u7684\u306a\u5408\u610f\u306b\u81f3\u308a\u3001ESRS\u306f2023\u5e746\u6708\u3092\u76ee\u51e6\u306b\u63a1\u629e<\/a>\u3055\u308c\u308b\u4e88\u5b9a\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n\n\n\n

\u3053\u306e\u72b6\u6cc1\u3092\u53d7\u3051\u3066\u3001CSRD\/ESRS\u306e\u6982\u8981\u30b7\u30ea\u30fc\u30ba\u306e\u7b2c\uff11\u56de\u76ee\u3067CSRD\/ESRS\u306e\u6982\u8981<\/a>\u3092\u3001\u7b2c2\u56de\u76ee\u3067ESRS\u3068GRI\u3068\u306e\u95a2\u9023\u6027<\/a>\u3092\u6982\u8aac\u3044\u305f\u3057\u307e\u3057\u305f\u3002<\/p>\n\n\n\n

\u7b2c3\u56de\u76ee\u306f\u3001\u4eca\u304b\u3089\u5099\u3048\u308b\u4eca\u5f8c\u306e\u30ec\u30dd\u30fc\u30c6\u30a3\u30f3\u30b0\u696d\u52d9\u3068\u3057\u3066\u3001\u5b9f\u8df5\u7684\u306a\u6e96\u5099\u30dd\u30a4\u30f3\u30c8\u3092\u5bfe\u8c61\u7bc4\u56f2\u5225\u306b\u6982\u8aac\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n\n\n\n

\u203b\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

\u5e83\u7bc4\u56f2\u306b\u6e21\u308b\u5831\u544a\u8981\u4ef6\u3078\u306e\u5b9f\u8df5\u7684\u306a\u5099\u3048<\/h2>\n\n\n\n

ESRS\u306e\u8981\u8acb\u3055\u308c\u308b\u9805\u76ee\u304a\u3088\u3073\u7bc4\u56f2\u304c\u5e83\u304c\u308a\u3001\u4f01\u696d\u306f\u30d0\u30ea\u30e5\u30fc\u30c1\u30a7\u30fc\u30f3\u5168\u4f53\u3067\u6d3b\u52d5\u3068\u60c5\u5831\u3092\u628a\u63e1\u3057\u958b\u793a\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002\u3064\u307e\u308a\u4eca\u307e\u3067\u3068\u5831\u544a\u306e\u5883\u754c\u7dda\u304c\u6839\u672c\u7684\u306b\u7570\u306a\u308a\u307e\u3059\u3002\u307e\u305a\u306f\u3053\u308c\u3092\u5927\u524d\u63d0\u306b\uff14\u3064\u306e\u30dd\u30a4\u30f3\u30c8\u3067\u6e96\u5099\u3092\u884c\u3046\u3053\u3068\u3092\u63a8\u5968\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n\n\n\n

\u73fe\u72b6\u628a\u63e1\u304a\u3088\u3073\u30ae\u30e3\u30c3\u30d7\u5206\u6790<\/h3>\n\n\n\n

CSRD\u304a\u3088\u3073ESRS\u8981\u8acb\u9805\u76ee\u3092\u8aad\u307f\u3001\u73fe\u72b6\u3067\u958b\u793a\u3057\u3066\u3044\u308b\u9805\u76ee\u3068\u306e\u6bd4\u8f03\u3092\u884c\u3044\u30ae\u30e3\u30c3\u30d7\u3092\u628a\u63e1\u3057\u307e\u3059\u3002\u305d\u306e\u30ae\u30e3\u30c3\u30d7\u306e\u4e2d\u3067\u512a\u5148\u9806\u4f4d\u3092\u3064\u3051\u3001\u65e9\u671f\u304b\u3089\u6d3b\u52d5\u304a\u3088\u3073\u958b\u793a\u3067\u304d\u308b\u3082\u306e\u3092\u30ea\u30b9\u30c8\u30a2\u30c3\u30d7\u3057\u307e\u3059\u3002\u3053\u3053\u3067\u958b\u793a\u306e\u77ed\u4e2d\u9577\u671f\u8a08\u753b\u3092\u7b56\u5b9a\u3059\u308b\u3068\u3001\u5c06\u6765\u306b\u5411\u3051\u3066\u3088\u308a\u52b9\u679c\u7684\u3067\u3059\u3002<\/p>\n\n\n\n

\u30a4\u30f3\u30d1\u30af\u30c8\u5206\u6790<\/h3>\n\n\n\n

\u4f01\u696d\u304c\u74b0\u5883\u30fb\u793e\u4f1a\u306b\u4e0e\u3048\u308b\u30dd\u30b8\u30c6\u30a3\u30d6\u3068\u30cd\u30ac\u30c6\u30a3\u30d6\u306a\u30a4\u30f3\u30d1\u30af\u30c8\u3092\u9855\u5728\u7684\u30fb\u6f5c\u5728\u7684\u306b\u5206\u6790\u3057\u8a55\u4fa1\u3057\u307e\u3059\u3002\u5b9f\u969b\u306b\u3069\u306e\u3050\u3089\u3044\u306e\u5f71\u97ff\u3092\u4e0e\u3048\u3066\u3044\u308b\u306e\u304b\uff08\u4f8b\uff1a\u898f\u6a21\u3084\u7bc4\u56f2\uff09\u306a\u3069\u3001\u3088\u308a\u8a73\u3057\u304f\u5206\u6790\u3059\u308b\u3053\u3068\u304c\u8981\u8acb<\/a>\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n

\u30ac\u30d0\u30ca\u30f3\u30b9\u4f53\u5236<\/h3>\n\n\n\n

\u30ac\u30d0\u30ca\u30f3\u30b9\u306b\u304a\u3051\u308b\u53d6\u7de0\u5f79\u4f1a\u3084\u7d4c\u55b6\u9663\u306b\u3064\u3044\u3066\u306f\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306e\u539f\u5247\u306b\u6cbf\u3063\u305f\u69cb\u6210\u3078\u3068\u6607\u83ef\u3057\u307e\u3057\u3087\u3046\u3002\u4f8b\u3048\u3070\u7d4c\u55b6\u9663\u306e\u30b9\u30ad\u30eb\u3084\u591a\u69d8\u6027\u3001\u5831\u916c\u65b9\u91dd\u306a\u3069\u306e\u5c0e\u5165\u3002\u8ca1\u52d9\u3068\u30a4\u30f3\u30d1\u30af\u30c8\uff08\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\uff09\u305d\u308c\u305e\u308c\u306b\u304a\u3051\u308b\u30ea\u30b9\u30af\u3068\u6a5f\u4f1a\u3092\u540c\u3058\u30ec\u30d9\u30eb\u3067\u691c\u8a0e\u3067\u304d\u308b\u3088\u3046\u306a\u4ed5\u7d44\u307f\u3092\u691c\u8a0e\u3057\u5c0e\u5165\u3057\u307e\u3059\u3002<\/p>\n\n\n\n

\u30c7\u30fc\u30bf\u54c1\u8cea\u306e\u30c6\u30b9\u30c8\uff08\u4fdd\u8a3c\uff09<\/h3>\n\n\n\n

\u4e0a\u8a18\u306e\u3088\u3046\u306a\u53d6\u308a\u7d44\u307f\u3092\u901a\u3058\u3066\u53ce\u96c6\u3055\u308c\u305f\u30c7\u30fc\u30bf\u3092\u3001\u4e00\u5ea6\u3001\u5916\u90e8\u4fdd\u8a3c\u306b\u5be9\u67fb\u3057\u3066\u3082\u3089\u3044\u307e\u3057\u3087\u3046\u3002\u4f8b\u3048\u3070Scope 1.2.3\u3092\u542b\u3080\u79fb\u884c\u8a08\u753b\u306a\u3069\u3001CSRD\u3067\u306f\u5c06\u6765\u7684\u306b\u5408\u7406\u7684\u4fdd\u8a3c\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u4eca\u304b\u3089\u4fdd\u8a3c\u3078\u306e\u5bfe\u5fdc\u3082\u6e96\u5099\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n

\u5bfe\u8c61\u7bc4\u56f2\u5225\u306e\u6e96\u5099\u30dd\u30a4\u30f3\u30c8<\/h2>\n\n\n\n

\u6b21\u306b\u5bfe\u8c61\u7bc4\u56f2\u5225\u306e\u6e96\u5099\u30dd\u30a4\u30f3\u30c8\u3092\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n

\u306a\u304a\u3001\u7b2c\u4e00\u5f3e\u306f2023\u5e747\u6708\u306b\u63a1\u629e\u3055\u308c\u307e\u3057\u305f\u304c\u3001\u5f15\u304d\u7d9a\u304d\u30bb\u30af\u30bf\u30fc\u5225\u3084\u57df\u5916\u9069\u7528\u306e\u57fa\u6e96\u306b\u3064\u3044\u3066\u306e\u66f4\u65b0\u304c\u4e88\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u6e96\u5099\u671f\u9593\u304a\u3088\u3073\u5185\u5bb9\u306b\u3064\u3044\u3066\u306f\u66ab\u5b9a\u7684\u3067\u3042\u308b\u3053\u3068\u3092\u3054\u627f\u77e5\u304a\u304d\u304f\u3060\u3055\u3044\u3002<\/strong><\/p>\n\n\n\n

500\u4eba\u4ee5\u4e0a\u306e\u4f01\u696d\uff08\u73fe\u5728NFRD\u9069\u7528\u4f01\u696d\uff09<\/h3>\n\n\n\n
FY<\/td>\u6e96\u5099\u5185\u5bb9<\/td>NFRD\/CSRD\u9069\u7528<\/td><\/tr>
2023<\/td>– NFRD\u9069\u7528
– \u4e0a\u8a18\u306e\uff14\u3064\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u5b9f\u65bd
– CSRD\u8981\u8acb\u9805\u76ee\u306b\u95a2\u9023\u3059\u308b\u30c7\u30fc\u30bf\u53ce\u96c6\u306e\u6e96\u5099
– \u30d0\u30ea\u30e5\u30fc\u30c1\u30a7\u30fc\u30f3\u5168\u4f53\u306e\u5206\u6790\u8a55\u4fa1\u3092\u958b\u59cb<\/td>		NFRD(24\u5e74\u767a\u884c)<\/td><\/tr>
2024<\/td>– CSRD\u9069\u7528\u958b\u59cb<\/strong>
– \u4e0a\u8a18\u306e\uff14\u3064\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u5b9f\u65bd
– CSRD\u8981\u8acb\u9805\u76ee\u306b\u95a2\u9023\u3059\u308b\u30c7\u30fc\u30bf\u53ce\u96c6\u306e\u6e96\u5099
– \u30d0\u30ea\u30e5\u30fc\u30c1\u30a7\u30fc\u30f3\u5168\u4f53\u306e\u5206\u6790\u8a55\u4fa1\u3092\u958b\u59cb
– \u6cd5\u898f\u5236\u306e\u66f4\u65b0\u3092\u30d5\u30a9\u30ed\u30fc<\/td>		CSRD(25\u5e74\u767a\u884c)<\/td><\/tr>
2025<\/td>\u4e0a\u8a18\u540c\u69d8<\/td>CSRD(26\u5e74\u767a\u884c)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

\u6b27\u5dde\u306b\u304a\u3051\u308b200\u4eba\u4ee5\u4e0a\u306e\u4e0a\u5834\u4f01\u696d<\/h3>\n\n\n\n
FY<\/td>\u6e96\u5099\u5185\u5bb9<\/td>NFRD\/CSRD\u9069\u7528<\/td><\/tr>
2023<\/td>– \u6301\u7d9a\u53ef\u80fd\u6027\u5831\u544a\u66f8\u306e\u305f\u3081\u306e\u63aa\u7f6e\u3068\u30d7\u30ed\u30bb\u30b9\u306e\u5b9f\u65bd\u691c\u8a0e\u958b\u59cb
– \u4e0a\u8a18\u306e\uff14\u3064\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u5b9f\u65bd
– \u6cd5\u898f\u5236\u306e\u66f4\u65b0\u30d5\u30a9\u30ed\u30fc<\/td>		N\/A<\/td><\/tr>
2024<\/td>– \u6301\u7d9a\u53ef\u80fd\u6027\u5831\u544a\u66f8\u306e\u305f\u3081\u306e\u63aa\u7f6e\u3068\u30d7\u30ed\u30bb\u30b9\u306e\u5b9f\u65bd\u3092\u958b\u59cb
– CSRD\u8981\u8acb\u9805\u76ee\u306b\u95a2\u9023\u3059\u308b\u30c7\u30fc\u30bf\u53ce\u96c6\u306e\u6e96\u5099
– \u4e0a\u8a18\u306e\uff14\u3064\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u5b9f\u65bd
– \u6cd5\u898f\u5236\u306e\u66f4\u65b0\u30d5\u30a9\u30ed\u30fc
– \u30d0\u30ea\u30e5\u30fc\u30c1\u30a7\u30fc\u30f3\u5168\u4f53\u306e\u5206\u6790\u8a55\u4fa1\u3092\u958b\u59cb<\/td>		N\/A<\/td><\/tr>
2027\u203b1<\/sup><\/td>– CSRD\u9069\u7528\u958b\u59cb<\/strong>
– \u4e0a\u8a18\u306e\uff14\u3064\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u5b9f\u65bd
– CSRD\u8981\u8acb\u9805\u76ee\u306b\u95a2\u9023\u3059\u308b\u30c7\u30fc\u30bf\u53ce\u96c6\u306e\u6e96\u5099
– \u30d0\u30ea\u30e5\u30fc\u30c1\u30a7\u30fc\u30f3\u5168\u4f53\u306e\u5206\u6790\u8a55\u4fa1\u3092\u958b\u59cb
– \u6cd5\u898f\u5236\u306e\u66f4\u65b0\u3092\u30d5\u30a9\u30ed\u30fc<\/td>		CSRD(2028\u5e74\u767a\u884c)\u203b1<\/sup><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

\u203b1\uff1a2025\u5e742\u670826\u65e5\u306b\u63d0\u6848\u3055\u308c\u305f\u30aa\u30e0\u30cb\u30d0\u30b9\u6cd5\u6848\u306b\u3088\u308a\u3001Stop the clock\uff082\u5e74\u5ef6\u9577\uff09\u304c\u63a1\u629e\u3055\u308c\u3001\u5f53\u521d\u306e2025\u5e74\u5b9f\u7e3e\u30012026\u5e74\u767a\u884c\u304b\u3089\u5ef6\u671f\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n\n\n\n

\u6b27\u5dde\u306b\u304a\u3051\u308b\u4e0a\u5834\u4e2d\u5c0f\u4f01\u696d\u3001\u5c0f\u898f\u6a21\u3067\u975e\u8907\u96d1\u306a\u4fe1\u7528\u6a5f\u95a2\u306a\u3069<\/h3>\n\n\n\n
FY<\/td>\u6e96\u5099\u5185\u5bb9<\/td>NFRD\/CSRD\u9069\u7528<\/td><\/tr>
2023-2025<\/td>\u6cd5\u898f\u5236\u306e\u66f4\u65b0\u3092\u30d5\u30a9\u30ed\u30fc\uff08\u4e2d\u5c0f\u4f01\u696d\u7279\u6709\u306e\u30bb\u30af\u30bf\u30fc\u3092\u554f\u308f\u306a\u3044\u57fa\u6e96\u3092\u7b56\u5b9a\u4e2d\uff09<\/td>N\/A<\/td><\/tr>
2026-2028<\/td>\u79fb\u884c\u671f\u9593\u4e2d\u306f\u4e2d\u5c0f\u4f01\u696d\u306e\u30aa\u30d7\u30c8\u30a2\u30a6\u30c8\u304c\u53ef\u80fd\u3067\u3042\u308a\u30012028\u5e74\u307e\u3067\u6307\u4ee4\u306e\u9069\u7528\u304c\u514d\u9664\u3055\u308c\u308b<\/td>N\/A<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

\u305f\u3060\u3057\u3001\u3053\u306e\u30aa\u30d7\u30c8\u30a2\u30a6\u30c8\u304c\u53ef\u80fd\u306a\u4f01\u696d\u306f\u3001\u81ea\u793e\u306e\u30d0\u30ea\u30e5\u30fc \u30c1\u30a7\u30fc\u30f3\u306e\u6301\u7d9a\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u53ce\u96c6\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308b\u3053\u3068\u3092\u899a\u3048\u3066\u304a\u304f\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002\u3053\u308c\u306fCSRD\u5bfe\u8c61\u306e\u5927\u4f01\u696d\u304c\u3001\u30b5\u30d7\u30e9\u30a4\u30c1\u30a7\u30fc\u30f3\u3092\u901a\u3058\u3066\u4e2d\u5c0f\u4f01\u696d\u306bESRS\u8981\u4ef6\uff08\u4f8b\uff1aScope3\u3084\u52b4\u50cd\u6761\u4ef6\u306a\u3069\uff09\u3092\u6c42\u3081\u3066\u304f\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n\n\n\n

\u307e\u305f\u672a\u4e0a\u5834\u306e\u4e2d\u5c0f\u4f01\u696d\u306fCSRD\u5bfe\u8c61\u5916\u3067\u3059\u304c\u3001\u81ea\u767a\u7684\u306b\u6301\u7d9a\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u6d3b\u52d5\u3084\u5831\u544a\u3092\u884c\u3046\u3053\u3068\u306f\u3001\u5c06\u6765\u7684\u306b\u306f\u540c\u3058\u672a\u4e0a\u5834\u306e\u4e2d\u5c0f\u4f01\u696d\u3084\u540c\u696d\u754c\u3078\u3001\u3055\u3089\u306b\u306f\u4e0a\u5834\u3078\u767a\u5c55\u3059\u308b\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u306b\u306a\u308a\u3046\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n

\u6b27\u5dde\u306b\u5b50\u4f1a\u793e\u3084\u652f\u793e\u3001\u73fe\u5730\u6cd5\u4eba\u3092\u6301\u3064\u975e\u6b27\u5dde\u4f01\u696d\uff08\u57df\u5916\u9069\u7528\uff09<\/h3>\n\n\n\n

\u975e\u6b27\u5dde\u4f01\u696d\u306b\u3064\u3044\u3066\u306f\u3001\u6b27\u5dde\u57df\u5185\u30671\u51045\u5343\u4e07\u30e6\u30fc\u30ed\u306e\u7d14\u58f2\u4e0a\u9ad8\u304c\u3042\u308b\u3001\u307e\u305f\u306f\u6b27\u5dde\u57df\u5185\u306b\u5c11\u306a\u304f\u3068\u30821\u3064\u306e\u5b50\u4f1a\u793e\u307e\u305f\u306f\u652f\u5e97\u3092\u6301\u3064\u4f01\u696d\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u57fa\u6e96\u306f\u30012024\u5e746\u670830\u65e5\u307e\u3067\u306b\u3001\u6b27\u5dde\u59d4\u54e1\u4f1a\u304c\u59d4\u4efb\u72b6\u3092\u901a\u3058\u3066\u63a1\u629e\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n

FY<\/td>\u6e96\u5099\u5185\u5bb9<\/td>NFRD\/CSRD\u9069\u7528<\/td><\/tr>
2023-2025<\/td>– \u6cd5\u898f\u5236\u306e\u66f4\u65b0\u3092\u30d5\u30a9\u30ed\u30fc
– \u4e0a\u8a18\u306e\uff14\u3064\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u5b9f\u65bd
– \u73fe\u5730\u306e\u7d44\u7e54\u4f53\u5236\u3001\u62c5\u5f53\u8005\u306e\u77e5\u898b\u3001\u4fdd\u8a3c\u3078\u306e\u30b3\u30b9\u30c8\u306a\u3069\u306e\u691c\u8a0e\u3092\u958b\u59cb<\/td>		N\/A<\/td><\/tr>
2026-2027<\/td>– \u6cd5\u898f\u5236\u306e\u66f4\u65b0\u3092\u30d5\u30a9\u30ed\u30fc
– \u4e0a\u8a18\u306e\uff14\u3064\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u5b9f\u65bd
– \u5f15\u304d\u7d9a\u304d\u73fe\u5730\u306e\u7d44\u7e54\u4f53\u5236\u3001\u62c5\u5f53\u8005\u306e\u77e5\u898b\u3001\u4fdd\u8a3c\u3078\u306e\u30b3\u30b9\u30c8\u306a\u3069\u306e\u691c\u8a0e\u304a\u3088\u3073\u6c7a\u5b9a
– CSRD\u8981\u8acb\u9805\u76ee\u306b\u95a2\u9023\u3059\u308b\u30c7\u30fc\u30bf\u53ce\u96c6\u306e\u6e96\u5099
– \u30d0\u30ea\u30e5\u30fc\u30c1\u30a7\u30fc\u30f3\u5168\u4f53\u306e\u5206\u6790\u8a55\u4fa1\u3092\u958b\u59cb<\/td>		N\/A<\/td><\/tr>
2028<\/td>– CSRD\u9069\u7528\u958b\u59cb<\/strong>
– \u4e0a\u8a18\u306e\uff14\u3064\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u5b9f\u65bd
– CSRD\u8981\u8acb\u9805\u76ee\u306b\u95a2\u9023\u3059\u308b\u30c7\u30fc\u30bf\u53ce\u96c6\u306e\u958b\u59cb
– \u30d0\u30ea\u30e5\u30fc\u30c1\u30a7\u30fc\u30f3\u5168\u4f53\u306e\u5206\u6790\u8a55\u4fa1\u3092\u5b9f\u65bd
– \u6cd5\u898f\u5236\u306e\u66f4\u65b0\u3092\u30d5\u30a9\u30ed\u30fc<\/td>		CSRD(29\u5e74\u767a\u884c)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

\u65b0\u3057\u3044\u30ec\u30dd\u30fc\u30c6\u30a3\u30f3\u30b0\u306e\u6642\u4ee3\u306b\u5411\u3051\u3066<\/h2>\n\n\n\n

\u6cd5\u898f\u5236\u306b\u3088\u3063\u3066\u4f01\u696d\u3078\u6c42\u3081\u3089\u308c\u308b\u8981\u8acb\u4e8b\u9805\u3084\u5831\u544a\u7bc4\u56f2\u304c\u5e83\u304c\u308b\u3053\u3068\u306f\u3001\u4f01\u696d\u306b\u3068\u3063\u3066\u30c1\u30e3\u30f3\u30b9\u3067\u3042\u308a\u307e\u3059\u3002\u6c42\u3081\u3089\u308c\u308b\u8981\u4ef6\u3092\u8ef8\u306b\u8003\u3048\u30c7\u30fc\u30bf\u53ce\u96c6\u3060\u3051\u306b\u8ffd\u308f\u308c\u308b\u3053\u3068\u306a\u304f\u3001\u7d44\u7e54\u81ea\u8eab\u304c\u305d\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u7d44\u7e54\u3092\u6301\u7d9a\u53ef\u80fd\u6027\u3078\u3068\u767a\u5c55\u3055\u305b\u3066\u3044\u304f\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u3067\u3059\u3002\u767a\u5c55\u30dd\u30a4\u30f3\u30c8\u3068\u3057\u3066\u3001<\/p>\n\n\n\n

\u4f01\u696d\u306e\u6301\u7d9a\u53ef\u80fd\u6027\u3092\u518d\u5b9a\u7fa9\u3059\u308b<\/h3>\n\n\n\n

\u30b7\u30f3\u30b0\u30eb\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u304b\u3089\u30c0\u30d6\u30eb\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u3078\u3068\u79fb\u884c\u3057\u3001\u7d44\u7e54\u306b\u304a\u3051\u308b\u771f\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u3068\u306f\u4f55\u304b\u3092\u518d\u8003\u3057\u307e\u3059\u3002<\/p>\n\n\n\n

\u8ca1\u52d9\u3068\u6301\u7d9a\u53ef\u80fd\u6027\u3092\u5e38\u306b\u30bb\u30c3\u30c8\u3067\u8003\u3048\u884c\u52d5\u3059\u308b<\/h3>\n\n\n\n

\u4f01\u696d\u5185\u306e\u90e8\u9580\u3092\u8d85\u3048\u3066\u6301\u7d9a\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u90e8\u7f72\u3092\u5dfb\u304d\u8fbc\u3093\u3067\u8b70\u8ad6\u3057\u307e\u3059\u3002CFO\u3068CSO\u304c\u5e38\u306b\u30bf\u30c3\u30b0\u3092\u7d44\u3093\u3067\u8b70\u8ad6\u3057\u3001\u4eca\u307e\u3067\u5225\u3005\u3067\u3042\u3063\u305f\u6226\u7565\u3084\u8a08\u753b\u3001\u8ab2\u984c\u306a\u3069\u3092\u4e00\u7dd2\u306b\u53d6\u308a\u7d44\u307f\u307e\u3059\u3002<\/p>\n\n\n\n

\u6d3b\u52d5\u304b\u3089\u5831\u544a\u307e\u3067\u4e00\u9023\u306e\u30d7\u30ed\u30bb\u30b9\u3092\u69cb\u7bc9\u3059\u308b<\/h3>\n\n\n\n

\u7d76\u3048\u305a\u5909\u5316\u3059\u308b\u73fe\u4ee3\u793e\u4f1a\u306e\u4e2d\u3067\u4f01\u696d\u304c\u3042\u3089\u3086\u308b\u30ea\u30b9\u30af\u3092\u8efd\u6e1b\u3057\u3001\u7d44\u7e54\u306e\u56de\u5fa9\u529b\u3092\u751f\u307f\u51fa\u3059\u305f\u3081\u306b\u306f\u3001\u4f53\u7cfb\u7684\u306a\u6d3b\u52d5\u304a\u3088\u3073\u958b\u793a\u30d7\u30ed\u30bb\u30b9\u3092\u69cb\u7bc9\u3057\u307e\u3059\u3002<\/p>\n\n\n\n

\u3053\u3046\u3057\u305f\u53d6\u308a\u7d44\u307f\u3092\u901a\u3058\u3066\u60f3\u5b9a\u3055\u308c\u308b\u30a2\u30a6\u30c8\u30ab\u30e0\u306f\u3001<\/p>\n\n\n\n

\u5f93\u696d\u54e1\u306e\u6301\u7d9a\u53ef\u80fd\u6027\u306e\u91b8\u6210<\/td>\u65b0\u305f\u306a\u53d6\u308a\u7d44\u307f\u306b\u3064\u3044\u3066\u306e\u8b70\u8ad6\u304b\u3089\u30c7\u30fc\u30bf\u53ce\u96c6\u307e\u3067\u3001\u793e\u5185\u306e\u5354\u529b\u95a2\u4fc2\u3092\u7bc9\u304d\u306a\u304c\u3089\u76f8\u4e92\u7406\u89e3\u3092\u6df1\u3081\u3066\u3044\u304f\u3068\u3001\u5f93\u696d\u54e1\u4e00\u4eba\u3072\u3068\u308a\u306e\u6301\u7d9a\u53ef\u80fd\u6027\u306e\u6df1\u5316\u306b\u3064\u306a\u304c\u308a\u307e\u3059<\/td><\/tr>
\u78ba\u56fa\u305f\u308b\u6bd4\u8f03\u53ef\u80fd\u6027\u3068\u900f\u660e\u6027\u306e\u751f\u6210<\/td>\u7279\u306b\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u306b\u3064\u3044\u3066\u306f\u3001\u8cac\u4efb\u306e\u6240\u5728\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u8aa0\u5b9f\u306b\u958b\u793a\u3057\u3066\u3044\u308b\u4f01\u696d\u306f\u3001\u7f70\u91d1\u5236\u88c1\u3001\u304a\u3088\u3073\u305d\u308c\u306b\u4f34\u3046\u98a8\u8a55\u88ab\u5bb3\u306a\u3069\u3092\u56de\u907f\u3067\u304d\u307e\u3059<\/td><\/tr>
\u6301\u7d9a\u53ef\u80fd\u306a\u6295\u8cc7\u306e\u5897\u52a0<\/td>\u6b63\u3057\u3044\u30c7\u30fc\u30bf\u3092\u6574\u5099\u3057\u7a4d\u6975\u7684\u306b\u958b\u793a\u3092\u884c\u3048\u3070\u3001\u3088\u308a\u591a\u304f\u306e\u8cc7\u672c\u304c\u4f01\u696d\u306b\u6295\u8cc7\u3055\u308c\u307e\u3059<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Photo by Brett Jordan on Pexels<\/p>\n","protected":false},"excerpt":{"rendered":"

\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\u203b2025\u5e7412\u67083\u65e5\u306b\u516c\u958b\u3055\u308c\u305fESRS\u7c21\u7d20\u5316\u7248\u306e\u6982\u8981\u306b\u3064\u3044\u3066\u306f\u3053\u3061\u3089\u203b2025\u5e7412\u670816\u65e5\u306b\u627f\u8a8d\u3055\u308c\u305f\u30aa\u30e0\u30cb\u30d0\u30b9\u7c21\u7d20\u5316\u30d1\u30c3\u30b1\u30fc\u30b8\u306e\u6982\u8981\u306b\u3064\u3044\u3066\u306f […]<\/p>\n","protected":false},"author":1,"featured_media":444,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7],"tags":[15,22,16,18,28],"class_list":["post-435","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sustainability-report","tag-csrd","tag-esrs","tag-gri","tag-sustainability-report","tag-28"],"_links":{"self":[{"href":"https:\/\/tofuac.com\/ja\/wp-json\/wp\/v2\/posts\/435","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=435"}],"version-history":[{"count":18,"href":"https:\/\/tofuac.com\/ja\/wp-json\/wp\/v2\/posts\/435\/revisions"}],"predecessor-version":[{"id":1370,"href":"https:\/\/tofuac.com\/ja\/wp-json\/wp\/v2\/posts\/435\/revisions\/1370"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tofuac.com\/ja\/wp-json\/wp\/v2\/media\/444"}],"wp:attachment":[{"href":"https:\/\/tofuac.com\/ja\/wp-json\/wp\/v2\/media?parent=435"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tofuac.com\/ja\/wp-json\/wp\/v2\/categories?post=435"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tofuac.com\/ja\/wp-json\/wp\/v2\/tags?post=435"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}