{"id":469,"date":"2023-01-24T11:00:00","date_gmt":"2023-01-24T08:00:00","guid":{"rendered":"https:\/\/tofuac.com\/ja\/?p=469"},"modified":"2025-02-15T11:44:36","modified_gmt":"2025-02-15T08:44:36","slug":"dm-process","status":"publish","type":"post","link":"https:\/\/tofuac.com\/ja\/news\/01\/2023\/dm-process\/","title":{"rendered":"\u30c0\u30d6\u30eb\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u5206\u6790\u8a55\u4fa1\u30d7\u30ed\u30bb\u30b9\u30fc\uff15\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3068\u305d\u306e\u30dd\u30a4\u30f3\u30c8"},"content":{"rendered":"\n<p>\u30c0\u30d6\u30eb\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u5206\u6790\u304c\u524d\u63d0\u3067\u3042\u308b<a href=\"https:\/\/tofuac.com\/ja\/news\/11\/2022\/csrd-esrs-1\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u6b27\u5ddeCSRD\/ESRS<\/a>\u306e\u6cd5\u4ee4\u304c2023\u5e74\u306b\u63a1\u629e\u3055\u308c\u30012024\u5e74\u304b\u3089\u9069\u7528\u958b\u59cb\u4e88\u5b9a\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u3044\u3088\u3044\u30882024\u5e74\u30ec\u30dd\u30fc\u30c8\u3067\u306f\u30c0\u30d6\u30eb\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u5206\u6790\u3092\u5b9f\u65bd\u3057\u3066\u958b\u793a\u3059\u308b\u30ec\u30dd\u30fc\u30c8\u4f01\u696d\u3001\u307e\u305f\u306f\u6e96\u5099\u4f01\u696d\u304c\u7d9a\u3005\u3068\u51fa\u3066\u304f\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p><a href=\"https:\/\/tofuac.com\/ja\/news\/11\/2022\/double-materiality\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u524d\u56de\u306e\u8a18\u4e8b<\/a>\u3067\u306f\u3001\u30c0\u30d6\u30eb\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u306e\u6982\u8981\u3001\u305d\u3057\u3066\u5206\u6790\u8a55\u4fa1\u3092\u6210\u529f\u3055\u305b\u308b\u305f\u3081\u306e\uff13\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3092\u7d39\u4ecb\u3044\u305f\u3057\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u672c\u7a3f\u3067\u306f\u3001\u5f0a\u793e\u306e\u5b9f\u7e3e\u3084\u7d4c\u9a13\u5024\u3092\u3082\u3068\u306b\u5177\u4f53\u7684\u306a\u5206\u6790\u8a55\u4fa1\u30d7\u30ed\u30bb\u30b9\u3092\u7d39\u4ecb\u3057\u3001\u5b9f\u969b\u306e\u4f5c\u696d\u30dd\u30a4\u30f3\u30c8\u3092\u6982\u8aac\u3044\u305f\u3057\u307e\u3059\u3002\u306a\u304a\u3001\u3053\u306e\u30d7\u30ed\u30bb\u30b9\u306fCSRD\/ESRS\u306e\u9069\u7528\u4f01\u696d\u3092\u524d\u63d0\u306b\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"is-style-paragraph__download has-primary-green-light-color has-text-color has-background has-link-color has-normal-font-size wp-elements-c00f1d10d455a17ebb0555fa97bc31ee\" style=\"background-color:#617953\">\u4f01\u696d\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u3054\u62c5\u5f53\u8005\u3055\u307e\u3078\u3002\u672c\u7a3f\u3088\u308a\u3055\u3089\u306b\u8a73\u7d30\u306b\u307e\u3068\u3081\u305f<strong>\u300c\u30c0\u30d6\u30eb\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u5206\u6790\u8a55\u4fa1\u5b8c\u5168\u30ac\u30a4\u30c9\u300d<\/strong>\u3092\u9032\u5448\u3044\u305f\u3057\u307e\u3059\u3002\u3054\u5e0c\u671b\u306e\u65b9\u306f<a href=\"https:\/\/tofuac.com\/ja\/news\/request\/dm-guide\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong><span class=\"epb-underline\">\u3053\u3061\u3089<\/span><\/strong><\/a>\u304b\u3089\u3002<\/p>\n\n\n\n<p style=\"font-size:14px\">\u203b<strong>2024\u5e745\u670831\u65e5\u3001EFRAG\u3088\u308a\u300c\u30c0\u30d6\u30eb\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u5206\u6790\u8a55\u4fa1\u306e\u5b9f\u52d9\u30ac\u30a4\u30c0\u30f3\u30b9\u300d\u306e\u6700\u7d42\u7248\u304c<a href=\"https:\/\/www.efrag.org\/Assets\/Download?assetUrl=\/sites\/webpublishing\/SiteAssets\/IG+1+Materiality+Assessment_final.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u516c\u958b<\/a><\/strong>\u3055\u308c\u307e\u3057\u305f\u3002<strong>\u3053\u306e\u30ac\u30a4\u30c0\u30f3\u30b9\u306f\u3001ESRS\u306b\u4ed8\u968f\u3059\u308b\u975e\u6a29\u5a01\u7684\u306a\u3082\u306e\u3067ESRS\u306e\u4e00\u90e8\u3092\u69cb\u6210\u3059\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/strong>\u307e\u305f\u3001\u30ac\u30a4\u30c0\u30f3\u30b9\u5185\u5bb9\u306b\u3088\u3063\u3066\u751f\u3058\u305f\u7d50\u679c\u3084\u640d\u5bb3\u306b\u3064\u3044\u3066EFRAG\u306f\u8cac\u4efb\u3092\u8ca0\u308f\u306a\u3044\u3053\u3068\u3001\u5229\u7528\u8005\u306f\u81ea\u5df1\u306e\u5224\u65ad\u3067ESRS\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u63a8\u5968\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u30c0\u30d6\u30eb\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u5206\u6790\u8a55\u4fa1\u30d7\u30ed\u30bb\u30b9<\/h2>\n\n\n\n<p>\u524d\u56de\u306e\u8a18\u4e8b\u3067\u3082\u7d39\u4ecb\u3057\u305f\u3088\u3046\u306b\u4eca\u5f8c\u306e\u7d44\u7e54\u904b\u55b6\u306b\u304a\u3044\u3066\u3001\u3053\u306e\u30c0\u30d6\u30eb\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u5206\u6790\u3092\u524d\u63d0\u3068\u3057\u305f\u7d4c\u55b6\u6226\u7565\u3084\u4e2d\u671f\u8a08\u753b\u304c\u6c42\u3081\u3089\u308c\u3066\u304f\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>2023\u5e741\u67081\u65e5\u4ee5\u964d\u306b\u767a\u884c\u3055\u308c\u305f\u5831\u544a\u66f8\u306b\u9069\u7528\u3055\u308c\u308bGRI2021\u306b\u306f\u3001<a href=\"https:\/\/www.globalreporting.org\/how-to-use-the-gri-standards\/gri-standards-japanese-translations\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u300cGRI3: \u30de\u30c6\u30ea\u30a2\u30eb\u306a\u9805\u76ee2021\u300d<\/a>\u306e\u4e2d\u3067\u30a4\u30f3\u30d1\u30af\u30c8\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u300c<strong>\u74b0\u5883\u3068\u4eba\u3005\u306b\u5bfe\u3059\u308b\u9855\u5728\u5316\u304a\u3088\u3073\u6f5c\u5728\u7684\u306a\u8ca0\u306e\u5f71\u97ff\u3092\u628a\u63e1\u3057\u3001\u305d\u306e\u7bc4\u56f2\u3001\u898f\u6a21\u3001\u4fee\u5fa9\u4e0d\u53ef\u80fd\u6027\u306b\u3088\u3063\u3066\u8ca0\u306e\u5f71\u97ff\u3092\u7279\u5b9a\u3059\u308b<\/strong>\u300d\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f2024\u5e741\u67081\u65e5\u4ee5\u964d\u306e\u5b9f\u8cea\u6d3b\u52d5\u304b\u3089\u9069\u7528\u3055\u308c\u3066\u3044\u308b\u6b27\u5dde\u300c\u4f01\u696d\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u57fa\u6e96\u300d\uff08ESRS\uff09\u3067\u306f\u3001\u30c0\u30d6\u30eb\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>GRI\u3068ESRS\u306e\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u7bc4\u56f2\u3084\u30a2\u30d7\u30ed\u30fc\u30c1\u306f\u9055\u3048\u3069\u3082\u3001\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u3092\u7279\u5b9a\u3059\u308b\u30d7\u30ed\u30bb\u30b9\u3067\u91cd\u8981\u306a\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u30fb\u30a8\u30f3\u30b2\u30fc\u30b8\u30e1\u30f3\u30c8\u306f\u3001\u4e21\u89b3\u70b9\u306b\u304a\u3044\u3066\u91cd\u8996\u3055\u308c\u3066\u3044\u307e\u3059\uff08ESRS\u3068GRI\u306e\u95a2\u9023\u6027\u306b\u3064\u3044\u3066\u306f<a href=\"https:\/\/tofuac.com\/ja\/news\/12\/2022\/csrd-esrs-2\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u3053\u3061\u3089<\/a>\u304b\u3089\uff09<\/p>\n\n\n\n<p>\u3053\u3046\u3057\u305f\u6cd5\u898f\u5236\u3084\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306e\u52d5\u5411\u3092\u80cc\u666f\u306b\u3001\u7279\u306b\u30b0\u30ed\u30fc\u30d0\u30eb\u4f01\u696d\u306b\u304a\u3044\u3066\u306f\u3001\u65e9\u3005\u306b\u30c0\u30d6\u30eb\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u5206\u6790\u8a55\u4fa1\u3092\u5b9f\u65bd\u3059\u308b\u3053\u3068\u304c\u63a8\u5968\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u3069\u306e\u3088\u3046\u306a\u30a2\u30d7\u30ed\u30fc\u30c1\u3067\u8a55\u4fa1\u3057\u3001\u5b9f\u65bd\u3059\u308b\u304b\u3092\u6c7a\u3081\u308b\u3053\u3068\u306f\u975e\u5e38\u306b\u96e3\u3057\u3044\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u3053\u3067\u306f\uff15\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u306b\u5206\u3051\u3066\u305d\u308c\u305e\u308c\u3092\u6982\u8aac\u3057\u3001\u91cd\u8981\u30dd\u30a4\u30f3\u30c8\u3092\u4ed8\u8a18\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading is-style-default\">\u30b9\u30c6\u30c3\u30d7\uff11\uff1a\u30d0\u30ea\u30e5\u30fc \u30c1\u30a7\u30fc\u30f3\u306e\u5f71\u97ff\u3068\u3001\u95a2\u9023\u3059\u308b\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u306e\u628a\u63e1\u3068\u7406\u89e3<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">1-1. \u30d0\u30ea\u30e5\u30fc \u30c1\u30a7\u30fc\u30f3\u3068\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u306e\u9078\u629e<\/h4>\n\n\n\n<p>\u30d0\u30ea\u30e5\u30fc \u30c1\u30a7\u30fc\u30f3\u5168\u4f53\u306e\u5f71\u97ff\u3068\u95a2\u9023\u3059\u308b\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u3092\u5206\u6790\u3057\u3001\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u306e\u5168\u4f53\u7684\u306a\u30b0\u30eb\u30fc\u30d7\u3092\u628a\u63e1\u3057\u307e\u3059\u3002 \u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u306e\u95a2\u4e0e\u304c\u9650\u3089\u308c\u3066\u3044\u308b\u3068\u3001\u30ae\u30e3\u30c3\u30d7\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002 \u4e00\u65b9\u3001\u5e83\u7bc4\u306a\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u306e\u95a2\u4e0e\u306f\u3001\u6642\u9593\u3068\u8cbb\u7528\u304c\u304b\u304b\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-group is-style-group__point has-border-color is-layout-constrained wp-block-group-is-layout-constrained\" style=\"border-color:#303d3a\">\n<ul class=\"is-style-item__checkmark wp-block-list\">\n<li>\u5185\u90e8\u304a\u3088\u3073\u5916\u90e8\u306e\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u3092\u7279\u5b9a\u3059\u308b<\/li>\n\n\n\n<li>\u9069\u5207\u306a\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u3092\u9078\u629e\u3059\u308b<\/li>\n<\/ul>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\">\u30b9\u30c6\u30c3\u30d7\uff12\uff1a\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u30fb\u30a8\u30f3\u30b2\u30fc\u30b8\u30e1\u30f3\u30c8\u3092\u901a\u3058\u3066\u3001\u6301\u7d9a\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u30c8\u30d4\u30c3\u30af\u3092\u62bd\u51fa<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">2-1. \u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u30fb\u30a8\u30f3\u30b2\u30fc\u30b8\u30e1\u30f3\u30c8\u539f\u5247<\/h4>\n\n\n\n<p>\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u5206\u6790\u8a55\u4fa1\u3092\u63a8\u9032\u3059\u308b\u305f\u3081\u306b\u306f\u3001<strong>\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u30fb\u30a8\u30f3\u30b2\u30fc\u30b8\u30e1\u30f3\u30c8\u306e\u539f\u5247\u3092\u8a2d\u5b9a\u3059\u308b\u3053\u3068<\/strong>\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u539f\u5247\u306b\u306f\u3001\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u53c2\u753b\u306e\u30c1\u30e3\u30cd\u30eb\u3001\u5404\u30c1\u30e3\u30cd\u30eb\u306e\u53c2\u52a0\u30ec\u30d9\u30eb\u3001\u8a55\u4fa1\u306e\u3069\u306e\u6bb5\u968e\u3067\u7279\u5b9a\u306e\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u30b0\u30eb\u30fc\u30d7\u3092\u53c2\u753b\u3055\u305b\u308b\u304b\u3001\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u53c2\u753b\u304b\u3089\u306e\u7d50\u679c\u306e\u691c\u8a3c\u65b9\u6cd5\u3001\u91cd\u8981\u30c8\u30d4\u30c3\u30af\u306e\u9805\u76ee\u3092\u62bd\u51fa\u3001\u30d7\u30ed\u30bb\u30b9\u306b\u95a2\u3059\u308b\u30ac\u30d0\u30ca\u30f3\u30b9\u3001\u7d50\u679c\u306e\u53ef\u8996\u5316\u306b\u95a2\u3059\u308b\u6c7a\u5b9a\u3001\u305d\u3057\u3066\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u5206\u6790\u8a55\u4fa1\u3092\u5b9f\u65bd\u3059\u308b\u76ee\u7684\u306a\u3069\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p><a href=\"https:\/\/www.efrag.org\/Assets\/Download?assetUrl=%2Fsites%2Fwebpublishing%2FSiteAssets%2F07.%2520Draft%2520ESRS%25202%2520General%2520disclsoures%2520November%25202022.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">ESRS<\/a>\u3067\u306f\u30012\u3064\u306e\u30bf\u30a4\u30d7\u306e\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\uff11\uff09\u4e8b\u696d\u6d3b\u52d5\u306e\u5f71\u97ff\u3092\u53d7\u3051\u308b\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc<\/strong><br>\u4e8b\u696d\u8005\u306e\u6d3b\u52d5\u304a\u3088\u3073\u30d0\u30ea\u30e5\u30fc\u30c1\u30a7\u30fc\u30f3\u306b\u304a\u3051\u308b\u76f4\u63a5\u30fb\u9593\u63a5\u306e\u53d6\u5f15\u95a2\u4fc2\u306b\u3088\u308a\u3001\u305d\u306e\u5229\u5bb3\u304c\u6b63\u8ca0\u306b\u304b\u304b\u308f\u3089\u305a\u5f71\u97ff\u3092\u53d7\u3051\u308b\u3001\u307e\u305f\u306f\u53d7\u3051\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u500b\u4eba\u307e\u305f\u306f\u30b0\u30eb\u30fc\u30d7<\/p>\n\n\n\n<p><strong>\uff12\uff09\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u30ec\u30dd\u30fc\u30c8\u3092\u5229\u7528\u3059\u308b\u4e3b\u8981\u30b0\u30eb\u30fc\u30d7<\/strong><br>\u8ca1\u52d9\u5831\u544a\u306e\u4e3b\u8981\u5229\u7528\u8005\uff08\u65e2\u5b58\u304a\u3088\u3073\u6f5c\u5728\u7684\u306a\u6295\u8cc7\u5bb6\u3001\u8cb8\u3057\u624b\u3001\u8cc7\u7523\u904b\u7528\u4f1a\u793e\u3001\u4fe1\u7528\u6a5f\u95a2\u3001\u4fdd\u967a\u4f1a\u793e\u3092\u542b\u3080\u305d\u306e\u4ed6\u306e\u50b5\u6a29\u8005\uff09\u3001\u304a\u3088\u3073\u30d3\u30b8\u30cd\u30b9\u30d1\u30fc\u30c8\u30ca\u30fc\u3001\u52b4\u50cd\u7d44\u5408\u304a\u3088\u3073\u30bd\u30fc\u30b7\u30e3\u30eb\u30d1\u30fc\u30c8\u30ca\u30fc\u3001\u5e02\u6c11\u793e\u4f1a\u304a\u3088\u3073\u975e\u653f\u5e9c\u7d44\u7e54\u3001\u653f\u5e9c\u3001\u30a2\u30ca\u30ea\u30b9\u30c8\u304a\u3088\u3073\u5b66\u8005\u3092\u542b\u3080\u305d\u306e\u4ed6\u306e\u5229\u7528\u8005<\/p>\n\n\n\n<p><strong>\u5f71\u97ff\u3092\u53d7\u3051\u308b\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u3068\u306e\u95a2\u308f\u308a\u306f\u3001\u4e8b\u696d\u8005\u306e\u7d99\u7d9a\u7684\u306a\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u30d7\u30ed\u30bb\u30b9\u304a\u3088\u3073\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u8a55\u4fa1\u306e\u4e2d\u6838\u3068\u4f4d\u7f6e\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306b\u306f\u3001\u5b9f\u969b\u306e\u5f71\u97ff\u3068\u6f5c\u5728\u7684\u306a\u8ca0\u306e\u5f71\u97ff\u3092\u7279\u5b9a\u3057\u8a55\u4fa1\u3059\u308b\u30d7\u30ed\u30bb\u30b9\u304c\u542b\u307e\u308c\u3001\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u3092\u7279\u5b9a\u3059\u308b\u8a55\u4fa1\u30d7\u30ed\u30bb\u30b9\u3068\u3057\u3066\u5831\u544a\u3059\u308b\u3053\u3068<\/strong>\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">2-2. \u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u9805\u76ee\u306e\u7c92\u5ea6<\/h4>\n\n\n\n<p>\u30c8\u30d4\u30c3\u30af\uff08\u8ab2\u984c\uff09\u304c\u4e00\u822c\u7684\u306b\u306a\u308a\u3059\u304e\u305f\u308a (\u4f8b: \u74b0\u5883)\u3001\u8a73\u7d30\u306b\u306a\u308a\u3059\u304e\u305f\u308a (\u4f8b: CO2\u6392\u51fa\u91cf) \u3057\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u306b\u306f\u3001\u9069\u5207\u306a\u7c92\u5ea6\u306e\u30d0\u30e9\u30f3\u30b9\u3092\u53d6\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002 \u8ca1\u52d9\u3068\u30a4\u30f3\u30d1\u30af\u30c8\u306e\u4e21\u8996\u70b9\u304b\u3089\u5404\u30c8\u30d4\u30c3\u30af\u3092\u5b9a\u7fa9\u3059\u308b\u3053\u3068\u306f\u3001\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u304c\u5404\u30c8\u30d4\u30c3\u30af\u306b\u3064\u3044\u3066\u5171\u901a\u306e\u7406\u89e3\u3092\u5f97\u308b\u305f\u3081\u306b\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">2-3. \u516c\u6b63\u306a\u30b9\u30b3\u30a2\u30ea\u30f3\u30b0<\/h4>\n\n\n\n<p>\u7d44\u7e54\u306e\u4e3b\u89b3\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u305f\u3081\u3001\u5f37\u56fa\u306a\u63a1\u70b9\u65b9\u6cd5\u3092\u5c0e\u5165\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u5b9a\u6027\u7684\u306a\u30a4\u30f3\u30bf\u30d3\u30e5\u30fc\u7d50\u679c\u306f\u3001\u5b9a\u91cf\u7684\u306a\u7d50\u679c\u306e\u89e3\u91c8\u3092\u30b5\u30dd\u30fc\u30c8\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u5916\u90e8\u6709\u8b58\u8005\u306a\u3069\u3068\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u30fb\u30c0\u30a4\u30a2\u30ed\u30b0\u306a\u3069\u3092\u5b9f\u65bd\u3059\u308b\u3053\u3068\u3082\u52b9\u679c\u7684\u3067\u3059\u3002<\/p>\n\n\n\n<p>CSRD\u3067\u306f\u3001\u5b9f\u65bd\u5f8c3\u5e74\u4ee5\u5185\u306b\u9650\u5b9a\u7684\u4fdd\u8a3c\u30016\u5e74\u4ee5\u5185\u306b\u5408\u7406\u7684\u4fdd\u8a3c\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u7279\u306bCSRD\u9069\u7528\u4f01\u696d\u306b\u3068\u3063\u3066\u306f\u3053\u306e\u30b9\u30b3\u30a2\u30ea\u30f3\u30b0\u3067\u4e3b\u89b3\u3092\u6700\u5c0f\u9650\u306b\u3057\u3066\u30d0\u30e9\u30f3\u30b9\u3088\u304f\u30c8\u30d4\u30c3\u30af\u3092\u6c7a\u3081\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-group is-style-group__point has-border-color is-layout-constrained wp-block-group-is-layout-constrained\" style=\"border-color:#303d3a\">\n<ul class=\"is-style-item__checkmark wp-block-list\">\n<li>\u9078\u629e\u3057\u305f\u9069\u5207\u306a\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u3078\u30a2\u30a6\u30c8\u30ea\u30fc\u30c1\u3059\u308b<\/li>\n\n\n\n<li>\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u3078\u9069\u5207\u306a\u8cea\u554f\u3092\u3059\u308b\uff08\u4f8b\uff1a\u4f55\u304c\u4f01\u696d\u306b\u3068\u3063\u3066\u91cd\u8981\u304b\u3001\u3042\u308b\u3044\u306f\u91cd\u8981\u3067\u3042\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u304b\u3001\u306a\u3069\uff09<\/li>\n\n\n\n<li>\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u306e\u6d1e\u5bdf\u3092\u53ce\u96c6\u3059\u308b<\/li>\n<\/ul>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\">\u30b9\u30c6\u30c3\u30d7\uff13\uff1a\u6700\u3082\u91cd\u8981\u306a\u30c8\u30d4\u30c3\u30af\u306e\u7279\u5b9a\u8a55\u4fa1<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">3-1. \u30a4\u30f3\u30d1\u30af\u30c8\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u306e\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u8a55\u4fa1<\/h4>\n\n\n\n<p>\u30b9\u30c6\u30c3\u30d72\u306e\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u30a8\u30f3\u30b2\u30fc\u30b8\u30e1\u30f3\u30c8\u3067\u5f97\u3089\u308c\u305f\u91cd\u8981\u30c8\u30d4\u30c3\u30af\u3092\u306f\u3058\u3081\u3001ESG\u8a55\u4fa1\u6a5f\u95a2\u3084\u56fd\u969b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3001\u696d\u754c\u306b\u304a\u3051\u308b\u91cd\u8981\u5ea6\u306e\u691c\u8a3c\u3001\u5e83\u7bc4\u306a\u793e\u4f1a\u8ab2\u984c\u306a\u3069\u95a2\u9023\u3059\u308b\u5bfe\u5916\u7684\u306a\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u3092\u8abf\u67fb\u5206\u6790\u3057\u307e\u3059\u3002\u305d\u306e\u5f8c\u3001\u4e2d\u671f\u7d4c\u55b6\u6226\u7565\u30fb\u8a08\u753b\u3084\u4e8b\u696d\u8a08\u753b\u306a\u3069\u306e\u5bfe\u5185\u7684\u306a\u8981\u7d20\u3092\u8abf\u67fb\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3055\u3089\u306b\u5148\u8ff0\u306e\u901a\u308a\u3001GRI2021\u3067\u306f\u3053\u306e<strong>\u30a4\u30f3\u30d1\u30af\u30c8\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u306e\u7279\u5b9a\u65b9\u6cd5\u3068\u3057\u3066\u3001\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u306e\u898f\u6a21\u3001\u7bc4\u56f2\u3001\u662f\u6b63\u56f0\u96e3\u5ea6\u30fb\u4fee\u5fa9\u4e0d\u53ef\u80fd\u6027\u306b\u3088\u3063\u3066<strong>\u6df1\u523b\u5ea6\u304c<\/strong>\u7279\u5b9a\u3055\u308c\u308b<\/strong>\u3068\u306e\u89e3\u8aac\u304c\u3042\u308a\u307e\u3059\u3002GRI\u3068ESRS\u304c\u76f8\u4e92\u904b\u7528\u6027\u304c\u3042\u308b\u3053\u3068\u3092\u524d\u63d0\u306b\u3001\u3053\u306eGRI2021\u306e<strong><a href=\"https:\/\/www.globalreporting.org\/how-to-use-the-gri-standards\/gri-standards-japanese-translations\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u300cGRI3: \u30de\u30c6\u30ea\u30a2\u30eb\u306a\u9805\u76ee2021\u300d<\/a>\u3092\u4f7f\u7528\u3057\u3066\u5206\u6790\u8a55\u4fa1\u3092\u5b9f\u65bd\u3059\u308b<\/strong>\u3053\u3068\u304c\u6709\u7528\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">3-2. \u8ca1\u52d9\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u306e\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u8a55\u4fa1<\/h4>\n\n\n\n<p>\u7d44\u7e54\u306e\u30ea\u30b9\u30af\u304c\u8ca1\u52d9\u7684\u306b\u3069\u306e\u7a0b\u5ea6\u5f71\u97ff\u3092\u53d7\u3051\u308b\u304b\uff1f\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u306f\u3069\u306e\u7a0b\u5ea6\u304b\uff1f\u30c0\u30d6\u30eb\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u5206\u6790\u306e\u4e00\u3064\u306e\u7279\u5fb4\u3068\u3057\u3066\u30013-1\u306e\u5916\u90e8\u306e\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u306e\u8a55\u4fa1\u7d50\u679c\u3067\u51fa\u3066\u304f\u308b\u3067\u3042\u308d\u3046\u3001\u4f8b\u3048\u3070\u6c17\u5019\u5909\u52d5\u3084\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u306e\u5f37\u5236\u52b4\u50cd\u306a\u3069\u306e\u9805\u76ee\u306b\u5bfe\u3057\u3066\u3001\u8ca1\u52d9\u7684\u306a\u5f71\u97ff\u306f\u3069\u306e\u3050\u3089\u3044\u306a\u306e\u304b\uff1f<\/p>\n\n\n\n<p>\u8ca1\u52d9\u7684\u306a\u5f71\u97ff\u306f\u6f5c\u5728\u7684\u306b\u5927\u304d\u304f\u3001\u4e8b\u696d\u8ee2\u63db\u305b\u3056\u308b\u3092\u5f97\u306a\u3044\u72b6\u6cc1\u306b\u306a\u3063\u305f\u6642\u306e\u8cfc\u8cb7\u30b3\u30b9\u30c8\u306e\u4e0a\u6607\u3084\u30b5\u30d7\u30e9\u30a4\u30c1\u30a7\u30fc\u30f3\u5168\u4f53\u3067\u306e\u8a55\u5224\u4f4e\u4e0b\u3084\u30aa\u30da\u30ec\u30fc\u30b7\u30e7\u30f3\u56de\u8ee2\u7387\u306e\u4f4e\u4e0b\u306a\u3069\u3092\u5206\u6790\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">3-3. \u6642\u9593\u8ef8\u3068\u5730\u7406\u7684\u306a\u8996\u70b9<\/h4>\n\n\n\n<p>CSRD\u3067\u306f\u3001\u6c17\u5019\u5909\u52d5\u306a\u3069\u306e\u8ca1\u52d9\u7684\u30a4\u30f3\u30d1\u30af\u30c8\u306f\u5e74\u3005\u5897\u52a0\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u77ed\u4e2d\u9577\u671f\u306e\u8ca1\u52d9\u7684\u306a\u30a4\u30f3\u30d1\u30af\u30c8\u3092\u8a55\u4fa1\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\uff08\u77ed\u4e2d\u9577\u671f\u306e\u8a08\u753b\u3092\u63d0\u793a\uff09\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u4f01\u696d\u306f\u8907\u773c\u8996\u70b9\uff08\u30b0\u30ed\u30fc\u30d0\u30eb\u3068\u30ed\u30fc\u30ab\u30eb\uff09\u3067\u5f71\u97ff\u5ea6\u3092\u56f3\u308b\u3053\u3068\u3067\u3001\u305d\u306e\u4f01\u696d\u306e\u6301\u7d9a\u53ef\u80fd\u6027\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u3092\u3069\u306e\u3088\u3046\u306b\u8003\u616e\u3057\u3066\u3044\u308b\u304b\u304c\u308f\u304b\u308a\u307e\u3059\uff08\u5730\u7406\u7684\u306b\u7570\u306a\u308b\u6c17\u5019\u5bfe\u7b56\u3084\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u3068\u306e\u95a2\u4e0e\u306a\u3069\uff09\u3002<\/p>\n\n\n\n<div class=\"wp-block-group is-style-group__point has-border-color is-layout-constrained wp-block-group-is-layout-constrained\" style=\"border-color:#303d3a\">\n<ul class=\"is-style-item__checkmark wp-block-list\">\n<li>\u30a4\u30f3\u30d1\u30af\u30c8\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u306e\u30de\u30a4\u30ca\u30b9\u5074\u9762\u306f\u898f\u6a21\u30fb\u7bc4\u56f2\u30fb\u4fee\u5fa9\u53ef\u5426\u306e\u8996\u70b9\u3092\u542b\u3093\u3067\u7279\u5b9a\u3059\u308b<\/li>\n\n\n\n<li>\u5bfe\u5185\u7684\u30fb\u5bfe\u5916\u7684\u306a\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u306e\u5dee\u7570\u3092\u691c\u8a3c\u3059\u308b<\/li>\n\n\n\n<li>\u6642\u9593\u8ef8\uff08\u77ed\u4e2d\u9577\u671f\uff09\u3068\u5730\u7406\u7684\u306a\u8996\u70b9\u3067\u5206\u6790\u3059\u308b<\/li>\n<\/ul>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\">\u30b9\u30c6\u30c3\u30d7\uff14\uff1a\u6226\u7565\u3068\u30ec\u30dd\u30fc\u30c8\u3078\u7d71\u5408<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">4-1. \u7d4c\u55b6\u5c64\u306e\u95a2\u4e0e<\/h4>\n\n\n\n<p>\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u8a55\u4fa1\u306e\u969b\u306b\u306f\u3001\u7d4c\u55b6\u5c64\u304c\u95a2\u4e0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u7d4c\u55b6\u5c64\u306f\u3001\u30d7\u30ed\u30bb\u30b9\u306e\u7d50\u679c\u3092\u8a8d\u8b58\u3057\u3001\u3069\u306e\u30c8\u30d4\u30c3\u30af\u304c\u8ca1\u52d9\u3068\u30a4\u30f3\u30d1\u30af\u30c8\u306e\u4e21\u89b3\u70b9\u304b\u3089\u91cd\u8981\u3067\u3042\u308b\u304b\u3092\u7406\u89e3\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u7406\u89e3\u3057\u305f\u5f8c\u306f\u3001\u691c\u8a3c\u6bb5\u968e\u306b\u3082\u7a4d\u6975\u7684\u306b\u95a2\u4e0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>CSRD\u4fdd\u8a3c\u304c\u7fa9\u52d9\u5316\u3055\u308c\u305f\u3068\u3044\u3046\u3053\u3068\u306f\u3001<strong>\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u9805\u76ee\u3060\u3051\u3092\u958b\u793a\u3059\u308b\u3060\u3051\u3067\u306f\u3001\u3082\u306f\u3084\u5341\u5206\u3068\u306f\u8a00\u3048\u307e\u305b\u3093\u3002<\/strong><a rel=\"noreferrer noopener\" href=\"https:\/\/www.efrag.org\/Assets\/Download?assetUrl=%2Fsites%2Fwebpublishing%2FSiteAssets%2F06%2520Draft%2520ESRS%25201%2520General%2520requirements%2520November%25202022.pdf\" target=\"_blank\">ESRS 1 (3-3. Double materiality)<\/a>\u3067\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u306e\u306f\u3001\u201cThe undertaking shall explain how it applies criteria set under sections 3.4 and 3.5 in this [draft] Standard, using appropriate thresholds.\u201d (\u610f\u8a33\u300c\u4e8b\u696d\u8005\u306f\u3001\u3053\u306e\uff3b\u57fa\u6e96\u6848\uff3d\u306e3.4\u9805\u53ca\u30733.5\u9805\u3067\u8a2d\u5b9a\u3057\u305f\u57fa\u6e96\u3092\u3001\u9069\u5207\u306a\u3057\u304d\u3044\u5024\u3092\u7528\u3044\u3066\u3069\u306e\u3088\u3046\u306b\u9069\u7528\u3059\u308b\u304b\u3092\u8aac\u660e\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u300d\u3002\uff09<\/p>\n\n\n\n<p>\u307e\u305fGRI2021\u3067\u3082<a href=\"https:\/\/www.globalreporting.org\/how-to-use-the-gri-standards\/gri-standards-japanese-translations\/\" target=\"_blank\" rel=\"noreferrer noopener\">GRI&nbsp;3-1 \u30de\u30c6\u30ea\u30a2\u30eb\u306a\u9805\u76ee\u306e\u6c7a\u5b9a\u30d7\u30ed\u30bb\u30b9\u306b\u3066<\/a>\u3001<strong>\u7279\u5b9a\u30d7\u30ed\u30bb\u30b9\u5168\u4f53\u3092\u6587\u66f8\u5316\u3059\u308b\u3053\u3068<\/strong>\u304c\u671f\u5f85\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u8a3c\u62e0\u3084\u60c5\u5831\u304c\u3069\u306e\u3088\u3046\u306b\u8d77\u7528\u3055\u308c\u305f\u306e\u304b\u3001\u9069\u7528\u3055\u308c\u305f\u3057\u304d\u3044\u5024\u3001\u305d\u308c\u306f\u8ab0\u304c\u3001\u306a\u305c\u3001\u8ca1\u52d9\u304a\u3088\u3073\u30a4\u30f3\u30d1\u30af\u30c8\u3001\u307e\u305f\u306f\u305d\u306e\u4e21\u65b9\u306e\u89b3\u70b9\u304b\u3089\u7279\u5b9a\u3057\u305f\u306e\u304b\u3001\u306a\u3069\u3002\u305d\u306e\u9375\u3068\u306a\u308b\u306e\u304c\u3001\u7d4c\u55b6\u5c64\u306e\u95a2\u4e0e\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">4-2. \u7d44\u7e54\u6a2a\u65ad\u7684\u306b\u7d71\u5408\u3057\u5b9f\u8df5<\/h4>\n\n\n\n<p>\u7d44\u7e54\u306e\u30a4\u30f3\u30d1\u30af\u30c8\u304c\u3082\u305f\u3089\u3059\u8ca1\u52d9\u7684\u5f71\u97ff\u304c\u660e\u3089\u304b\u306b\u306a\u308a\u3064\u3064\u3042\u308b\u4e2d\u3001\u8907\u6570\u306e\u90e8\u9580\u304c\u95a2\u4e0e\u3059\u308b\u3053\u3068\u3067\u3001\u7d4c\u55b6\u5224\u65ad\u306e\u305f\u3081\u306e\u8235\u53d6\u308a\u304c\u3067\u304d\u308b\u306a\u3069\u3001\u30d3\u30b8\u30cd\u30b9\u5168\u4f53\u306b\u660e\u78ba\u306a\u5229\u76ca\u3092\u3082\u305f\u3089\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">4-3. \u76ee\u7684\u306e\u660e\u78ba\u5316<\/h4>\n\n\n\n<p>\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u4e3b\u5c0e\u306e\u30a2\u30d7\u30ed\u30fc\u30c1\u3068\u3001\u30ea\u30b9\u30af\u3084\u6a5f\u4f1a\u3092\u8a55\u4fa1\u3057\u3001\u4f01\u696d\u306eESG\u6226\u7565\u3092\u3055\u3089\u306b\u767a\u5c55\u3055\u305b\u305f\u308a\u518d\u69cb\u7bc9\u3059\u308b\u305f\u3081\u306e\u6226\u7565\u7684\u30a2\u30d7\u30ed\u30fc\u30c1\u3068\u3067\u306f\u3001\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u8a55\u4fa1\u306e\u76ee\u7684\u304c\u5927\u304d\u304f\u7570\u306a\u308b\u305f\u3081\u3001\u4e8b\u524d\u306b\u5b9a\u7fa9\u3092\u660e\u78ba\u306b\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4e3b\u8981\u306a\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u3068\u4e8b\u524d\u306b\u76ee\u7684\u3092\u6c7a\u5b9a\u3059\u308b\u3053\u3068\u306f\u3001\u975e\u5e38\u306b\u91cd\u8981\u3067\u3059\uff082-1\u3068\u95a2\u9023\uff09\u3002<\/p>\n\n\n\n<div class=\"wp-block-group is-style-group__point has-border-color is-layout-constrained wp-block-group-is-layout-constrained\" style=\"border-color:#303d3a\">\n<ul class=\"is-style-item__checkmark wp-block-list\">\n<li>\u660e\u78ba\u306a\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u5f79\u5272\u3068\u8cac\u4efb\u3001\u304a\u3088\u3073\u5206\u62c5\u3092\u78ba\u4fdd\u3059\u308b<\/li>\n\n\n\n<li>\u7279\u5b9a\u30d7\u30ed\u30bb\u30b9\u5168\u4f53\u306b\u308f\u305f\u3063\u3066\u7d4c\u55b6\u5c64\u304c\u95a2\u4e0e\u3059\u308b<\/li>\n<\/ul>\n<\/div>\n\n\n\n<h4 class=\"wp-block-heading\">\u30b9\u30c6\u30c3\u30d7\uff15\uff1a\u7d99\u7d9a\u7684\u306a\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u8a55\u4fa1\u306e\u5b9f\u65bd<\/h4>\n\n\n\n<p>\u5916\u90e8\u91cd\u8981\u6027\u306f\u3082\u3068\u3088\u308a\u3001\u5185\u90e8\u91cd\u8981\u6027\u306b\u3064\u3044\u3066\u3082\u5927\u304d\u304f\u5909\u5316\u3057\u3066\u3044\u304d\u307e\u3059\u3002\u3059\u3067\u306b\u7279\u5b9a\u3057\u305f\u6f5c\u5728\u7684\u306a\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306e\u8ab2\u984c\u304c\u30de\u30c6\u30ea\u30a2\u30eb\u3068\u306a\u308b\u3057\u304d\u3044\u5024\u306b\u9054\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3001\u3042\u308b\u3044\u306f\u65b0\u3057\u3044\u5916\u90e8\u8ab2\u984c\u304c\u767a\u751f\u3057\u3001\u65b0\u3057\u3044\u6f5c\u5728\u7684\u306a\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306e\u8ab2\u984c\u304c\u7279\u5b9a\u3055\u308c\u308b\u304b\u3069\u3046\u304b\u3001\u306a\u3069\u3092\u660e\u3089\u304b\u306b\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u306f\u4e00\u5ea6\u7279\u5b9a\u8a55\u4fa1\u3092\u5b9f\u65bd\u3057\u305f\u3089\u7d42\u4e86\u3067\u306f\u306a\u304f\u3001\u5b9a\u671f\u7684\u306b\u691c\u8a3c\u3092\u884c\u3046\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-group is-style-group__point has-border-color is-layout-constrained wp-block-group-is-layout-constrained\" style=\"border-color:#303d3a\">\n<ul class=\"is-style-item__checkmark wp-block-list\">\n<li>\u7d4c\u5e74\u8a55\u4fa1\u3092\u5b9f\u65bd\u3057\u5916\u90e8\u6709\u8b58\u8005\u306a\u3069\u3068\u5bfe\u8a71\u3092\u884c\u3044\u3001\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u306e\u5f71\u97ff\u5ea6\u3092\u5206\u6790\u3059\u308b<\/li>\n<\/ul>\n<\/div>\n\n\n\n<p>\u3053\u306e\u3088\u3046\u306a\u30b9\u30c6\u30c3\u30d7\u3067\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306b\u95a2\u308f\u308b\u4e8b\u9805\u304c\u3001<strong>\u30a4\u30f3\u30d1\u30af\u30c8\u306e\u89b3\u70b9\u3001\u8ca1\u52d9\u306e\u89b3\u70b9\u306e\u3044\u305a\u308c\u304b\u3001\u3042\u308b\u3044\u306f\u4e21\u65b9\u306e\u89b3\u70b9\u304b\u3089\u91cd\u8981\u3067\u3042\u308b\u5834\u5408\u3001\u30c0\u30d6\u30eb\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u306e\u57fa\u6e96\u3092\u6e80\u305f\u3059<\/strong>\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u30c0\u30d6\u30eb\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u5206\u6790\u8a55\u4fa1\u3092\u5b9f\u65bd\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u7d44\u7e54\u306b\u3068\u3063\u3066\u4f55\u304c\u91cd\u8981\u3067\u3042\u308b\u304b\u306b\u8d77\u56e0\u3059\u308b\u30ea\u30b9\u30af\u3068\u6a5f\u4f1a\u306b\u95a2\u3059\u308b\u6d1e\u5bdf\u3092\u5f97\u308b\u3053\u3068<\/strong>\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4f55\u3088\u308a\u3082\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u3068\u7d4c\u55b6\u304a\u3088\u3073\u4e8b\u696d\u6226\u7565\u3068\u306e\u95a2\u9023\u6027\u3092\u3088\u308a\u6df1\u304f\u7406\u89e3\u3059\u308b\u3053\u3068\u3067\u3001\u9577\u671f\u7684\u306a\u4f01\u696d\u4fa1\u5024\u3092\u5275\u9020\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p class=\"has-dark-gray-color has-text-color has-normal-font-size\">Photo by iStock<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u30c0\u30d6\u30eb\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u5206\u6790\u304c\u524d\u63d0\u3067\u3042\u308b\u6b27\u5ddeCSRD\/ESRS\u306e\u6cd5\u4ee4\u304c2023\u5e74\u306b\u63a1\u629e\u3055\u308c\u30012024\u5e74\u304b\u3089\u9069\u7528\u958b\u59cb\u4e88\u5b9a\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u3044\u3088\u3044\u30882024\u5e74\u30ec\u30dd\u30fc\u30c8\u3067\u306f\u30c0\u30d6\u30eb\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u5206\u6790\u3092\u5b9f\u65bd\u3057\u3066\u958b\u793a\u3059\u308b\u30ec\u30dd\u30fc\u30c8\u4f01\u696d\u3001\u307e\u305f [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":480,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7],"tags":[15,22,16,18,28,26],"class_list":["post-469","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","tag-26"],"_links":{"self":[{"href":"https:\/\/tofuac.com\/ja\/wp-json\/wp\/v2\/posts\/469","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=469"}],"version-history":[{"count":35,"href":"https:\/\/tofuac.com\/ja\/wp-json\/wp\/v2\/posts\/469\/revisions"}],"predecessor-version":[{"id":793,"href":"https:\/\/tofuac.com\/ja\/wp-json\/wp\/v2\/posts\/469\/revisions\/793"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tofuac.com\/ja\/wp-json\/wp\/v2\/media\/480"}],"wp:attachment":[{"href":"https:\/\/tofuac.com\/ja\/wp-json\/wp\/v2\/media?parent=469"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tofuac.com\/ja\/wp-json\/wp\/v2\/categories?post=469"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tofuac.com\/ja\/wp-json\/wp\/v2\/tags?post=469"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}