{"id":563,"date":"2023-07-07T11:42:22","date_gmt":"2023-07-07T08:42:22","guid":{"rendered":"https:\/\/tofuac.com\/ja\/?p=563"},"modified":"2025-12-04T14:47:52","modified_gmt":"2025-12-04T11:47:52","slug":"updated-esrs-draft","status":"publish","type":"post","link":"https:\/\/tofuac.com\/ja\/news\/07\/2023\/updated-esrs-draft\/","title":{"rendered":"ESRS\u516c\u958b\u8349\u6848\u306e\u4e3b\u306a\u5909\u66f4\u70b9"},"content":{"rendered":"\n<p>\u203b2025\u5e742\u670826\u65e5\u306b\u516c\u958b\u3055\u308c\u305f\u30aa\u30e0\u30cb\u30d0\u30b9\u6cd5\u6848\u306e\u5185\u5bb9\u304a\u3088\u3073ESRS\u6539\u8a02\u7248\u306e\u516c\u958b\u8349\u6848\u306b\u3064\u3044\u3066\u306f<a href=\"https:\/\/tofuac.com\/ja\/news\/02\/2025\/omnibus25\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u300cEU\u306eCSRD\u304c\u5927\u5e45\u7c21\u7d20\u5316\u3078\u30102025\u5e74\u6700\u65b0\u3011\u300d<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br>\u203b2025\u5e7412\u67083\u65e5\u306b\u516c\u958b\u3055\u308c\u305fESRS\u7c21\u7d20\u5316\u7248\u306e\u6982\u8981\u306b\u3064\u3044\u3066\u306f<a href=\"https:\/\/tofuac.com\/ja\/news\/12\/2025\/esrs25november\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u3053\u3061\u3089<\/a><\/p>\n\n\n\n<p>2023\u5e746\u6708\u3001ESRS\uff08\u6b27\u5dde\u6301\u7d9a\u53ef\u80fd\u5831\u544a\u57fa\u6e96\uff09\u306e\u516c\u958b\u8349\u6848\u306e<a href=\"https:\/\/ec.europa.eu\/info\/law\/better-regulation\/have-your-say\/initiatives\/13765-European-sustainability-reporting-standards-first-set_en\" target=\"_blank\" rel=\"noreferrer noopener\">\u66f4\u65b0\u7248<\/a>\u304c\u516c\u8868\u3055\u308c\u307e\u3057\u305f\u3002\u3053\u308c\u306b\u4f34\u3044\u30017\u67087\u65e5\u307e\u3067\u306e\u30d5\u30a3\u30fc\u30c9\u30d0\u30c3\u30af\u3092\u53d7\u3051\u4ed8\u3051\u308b\u516c\u958b\u5354\u8b70\u304c\u884c\u308f\u308c\u3001\u65e9\u3051\u308c\u3070\u4eca\u67087\u6708\u4e2d\u306b\u3053\u306e\u6700\u7d42\u7684\u306a\u59d4\u4efb\u6cd5\u304c\u516c\u8868\u3055\u308c\u308b\u4e88\u5b9a\u3067\u3059<a href=\"https:\/\/ec.europa.eu\/info\/law\/better-regulation\/have-your-say\/initiatives\/13765-European-sustainability-reporting-standards-first-set_en\">\uff082023\u5e747\u670831\u65e5\u306b\u63a1\u629e\u30fcCommission adoption\u30d1\u30e9\u30b0\u30e9\u30d5\uff09<\/a>\u3002<\/p>\n\n\n\n<p>\u672c\u7a3f\u3067\u306f\u3001\u66f4\u65b0\u7248\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u6982\u8aac\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">ESRS\u57fa\u6e96\u306e\u57fa\u672c\u69cb\u9020<\/h2>\n\n\n\n<p>\u66f4\u65b0\u7248\u306e\u5185\u5bb9\u3092\u304a\u4f1d\u3048\u3059\u308b\u524d\u306b\u3001\u518d\u5ea6ESRS\u57fa\u6e96\u306e\u69cb\u9020\u3092\u6291\u3048\u3066\u304a\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"539\" src=\"https:\/\/tofuac.com\/ja\/wp-content\/uploads\/sites\/2\/2023\/08\/ESRS-Cross-cutting-1-1024x539.jpg\" alt=\"\" class=\"wp-image-591\" srcset=\"https:\/\/tofuac.com\/ja\/wp-content\/uploads\/sites\/2\/2023\/08\/ESRS-Cross-cutting-1-1024x539.jpg 1024w, https:\/\/tofuac.com\/ja\/wp-content\/uploads\/sites\/2\/2023\/08\/ESRS-Cross-cutting-1-300x158.jpg 300w, https:\/\/tofuac.com\/ja\/wp-content\/uploads\/sites\/2\/2023\/08\/ESRS-Cross-cutting-1-768x404.jpg 768w, https:\/\/tofuac.com\/ja\/wp-content\/uploads\/sites\/2\/2023\/08\/ESRS-Cross-cutting-1-1536x808.jpg 1536w, https:\/\/tofuac.com\/ja\/wp-content\/uploads\/sites\/2\/2023\/08\/ESRS-Cross-cutting-1.jpg 1900w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>ESRS1\u30682\u306f\u4e00\u822c\u539f\u5247\u3068\u3057\u3066\u3001\u3059\u3079\u3066\u306e\u4f01\u696d\u306b\u5bfe\u3057\u3066\u5831\u544a\u7fa9\u52d9\u3068\u306a\u308a\u307e\u3059\u3002<br>ESRS2\u306f\u3001\u300c\u30ac\u30d0\u30ca\u30f3\u30b9\u300d\u300c\u6226\u7565\u300d\u300c\u5f71\u97ff\u30fb\u30ea\u30b9\u30af\u30fb\u6a5f\u4f1a\u300d\u300c\u76ee\u6a19\u30fb\u6307\u6a19\u300d\u306e4\u3064\u306e\u958b\u793a\u8981\u4ef6\u304b\u3089\u69cb\u6210\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u306e\uff14\u3064\u306e\u8981\u4ef6\u306b\u5bfe\u3057\u3066\u300c\u74b0\u5883\u300d\u300c\u793e\u4f1a\u300d\u300c\u30ac\u30d0\u30ca\u30f3\u30b9\u300d\u306e\uff13\u3064\u306e\u30c8\u30d4\u30c3\u30af\u3054\u3068\u306e\u958b\u793a\u8981\u4ef6\u3092\u8a2d\u5b9a\u3057\u3066\u958b\u793a\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\uff08\u6a2a\u65ad\u7684\u306a\u57fa\u6e96\uff09\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">ESRS\u57fa\u6e96\u306e\u66f4\u65b0\u5185\u5bb9<\/h2>\n\n\n\n<p>\u4eca\u56de\u5927\u304d\u304f\u5206\u3051\u3066\u3001\u4ee5\u4e0b\u306e\uff15\u3064\u306e\u5185\u5bb9\u304c\u66f4\u65b0\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\uff11\u3001\u91cd\u8981\u6027\uff08\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\uff09<\/h2>\n\n\n\n<p>\u958b\u793a\u8981\u6c42\u4e8b\u9805\u3059\u3079\u3066\u304c\u91cd\u8981\u6027\uff08\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\uff09\u306e\u8a55\u4fa1\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u3001\u6c17\u5019\u5909\u52d5\u304c\u91cd\u8981\u306a\u30c8\u30d4\u30c3\u30af\u3067\u306f\u306a\u3044\u3068\u5224\u65ad\u3057\u305f\u5834\u5408\u3001\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u7279\u5b9a\u8a55\u4fa1\u306e\u7d50\u679c\u306b\u95a2\u3059\u308b\u8a73\u7d30\u306a\u8aac\u660e\u3092\u958b\u793a\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u307e\u305fEU\u306e\u6cd5\u4ee4\u306b\u7531\u6765\u3059\u308b\u5168\u3066\u306e\u30c7\u30fc\u30bf\u30dd\u30a4\u30f3\u30c8\u306e\u8868\u3092\u958b\u793a\u3059\u308b\u3053\u3068\u3092\u8981\u6c42\u3057\u3066\u304a\u308a\u3001\u305d\u306e\u30c7\u30fc\u30bf\u30dd\u30a4\u30f3\u30c8\u304c\u3069\u3053\u306b\u3042\u308b\u304b\u3092\u8a3c\u660e\u3057\u3001\u30c7\u30fc\u30bf\u30dd\u30a4\u30f3\u30c8\u304c\u306a\u3044\u5834\u5408\u306f\u300c\u91cd\u8981\u3067\u306a\u3044\u300d\u65e8\u3092\u793a\u3059\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\uff12\u3001\u6bb5\u968e\u7684\u306a\u5c0e\u5165<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">2-1 \u3059\u3079\u3066\u306e\u4f01\u696d<\/h3>\n\n\n\n<p>\u521d\u5e74\u5ea6\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u60c5\u5831\u3092\u7701\u7565\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u6c17\u5019\u5909\u52d5\u4ee5\u5916\u306e\u74b0\u5883\u554f\u984c\uff08ESRS E2\/E3\/E4\/E5\uff09\u306b\u95a2\u9023\u3059\u308b\u3001\u4e88\u60f3\u3055\u308c\u308b\u8ca1\u52d9\u7684\u5f71\u97ff<\/li>\n\n\n\n<li>ESRS S1\u300c\u81ea\u793e\u5f93\u696d\u54e1\u300d\u306b\u95a2\u9023\u3059\u308b\u7279\u5b9a\u306e\u30c7\u30fc\u30bf\u30dd\u30a4\u30f3\u30c8\uff08\u793e\u4f1a\u7684\u4fdd\u8b77\u3001\u969c\u304c\u3044\u8005\u3001\u696d\u52d9\u4e0a\u306e\u4e0d\u5065\u5eb7\u3001\u30ef\u30fc\u30af\u30e9\u30a4\u30d5\u30d0\u30e9\u30f3\u30b9\uff09<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">2-2 \u5f93\u696d\u54e1750\u540d\u672a\u6e80\u306e\u4f01\u696d<\/h3>\n\n\n\n<p>\u4ee5\u4e0b\u306e\u9805\u76ee\u3092\u6bb5\u968e\u7684\u306b\u5c0e\u5165\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u57fa\u6e96\u9069\u7528\u521d\u5e74\u5ea6\u306f\u514d\u9664\n<ul class=\"wp-block-list\">\n<li>\u30b9\u30b3\u30fc\u30d73\u306eGHG\u6392\u51fa\u91cf\u30c7\u30fc\u30bf<\/li>\n\n\n\n<li>ESRS S1\u300c\u81ea\u793e\u5f93\u696d\u54e1\u300d\u306e\u958b\u793a\u8981\u6c42\u4e8b\u9805<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u57fa\u6e96\u9069\u7528\u521d\u5e74\u5ea6\u304b\u30892\u5e74\u9593\u306f\u514d\u9664\n<ul class=\"wp-block-list\">\n<li>ESRS E4\u300c\u751f\u7269\u591a\u69d8\u6027\u3068\u751f\u614b\u7cfb\u300d\u306e\u958b\u793a\u8981\u6c42\u4e8b\u9805<\/li>\n\n\n\n<li>\u81ea\u793e\u5f93\u696d\u54e1\u4ee5\u5916\u306e\u5168\u3066\u306e\u57fa\u6e96\uff08ESRS S2\/S3\/S4\uff09<\/li>\n\n\n\n<li>\u751f\u7269\u591a\u69d8\u6027\u306b\u95a2\u3059\u308b\u57fa\u6e96\u304a\u3088\u3073\u30d0\u30ea\u30e5\u30fc\u30c1\u30a7\u30fc\u30f3\u3067\u50cd\u304f\u52b4\u50cd\u8005<\/li>\n\n\n\n<li>\u5f71\u97ff\u3092\u53d7\u3051\u308b\u5730\u57df\u793e\u4f1a<\/li>\n\n\n\n<li>\u6d88\u8cbb\u8005\u30fb\u30a8\u30f3\u30c9\u30e6\u30fc\u30b6\u30fc\u306b\u95a2\u3059\u308b\u57fa\u6e96\u3067\u898f\u5b9a\u3055\u308c\u305f\u958b\u793a\u8981\u6c42\u4e8b\u9805<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p>\u958b\u793a\u8981\u4ef6\u3078\u306e\u9069\u5fdc\u306b\u6642\u9593\u3092\u304b\u3051\u308b\u305f\u3081\u3001\u7279\u306b\u8907\u96d1\u306a\u958b\u793a\uff08\u30b5\u30d7\u30e9\u30a4\u30c1\u30a7\u30fc\u30f3\u3001\u8ca1\u52d9\u7684\u5f71\u97ff\u306a\u3069\u306b\u95a2\u3059\u308b\u9593\u63a5\u7684\u306a\u60c5\u5831\u306e\u53ce\u96c6\u306a\u3069\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u4e0a\u8a18\u306e\u3088\u3046\u306b\u6bb5\u968e\u7684\u5c0e\u5165\u304c\u5b9f\u65bd\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\uff13\u3001\u5fc5\u9808\u958b\u793a\u304b\u3089\u4efb\u610f\u958b\u793a\u3078\u5909\u66f4<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u751f\u7269\u591a\u69d8\u6027\u79fb\u884c\u8a08\u753b\u304a\u3088\u3073\u4e8b\u696d\u4f1a\u793e\u306e\u300c\u975e\u5f93\u696d\u54e1\u300d\u306b\u95a2\u3059\u308b\u7279\u5b9a\u306e\u6307\u6a19<\/li>\n\n\n\n<li>\u4e8b\u696d\u4f1a\u793e\u304c\u7279\u5b9a\u306e\u6301\u7d9a\u53ef\u80fd\u6027\u30c8\u30d4\u30c3\u30af\u3092\u91cd\u8981\u3067\u306a\u3044\u3068\u8003\u3048\u308b\u7406\u7531\u306e\u8aac\u660e<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\uff14\u3001\u7279\u5b9a\u306e\u958b\u793a\u306b\u304a\u3051\u308b\u8ffd\u52a0\u7684\u306a\u67d4\u8edf\u6027<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u6301\u7d9a\u53ef\u80fd\u6027\u30ea\u30b9\u30af\u304b\u3089\u751f\u3058\u308b\u8ca1\u52d9\u7684\u5f71\u97ff\u304a\u3088\u3073\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u3068\u306e\u30a8\u30f3\u30b2\u30fc\u30b8\u30e1\u30f3\u30c8\u306b\u95a2\u3059\u308b\u8981\u6c42\u4e8b\u9805<\/li>\n\n\n\n<li>\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u30d7\u30ed\u30bb\u30b9\u306b\u4f7f\u7528\u3059\u308b\u65b9\u6cd5\u8ad6\u306b\u304a\u3051\u308b\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u3068\u306e\u304b\u304b\u308f\u308a\u306b\u95a2\u3059\u308b\u958b\u793a\u8981\u6c42\u4e8b\u9805&nbsp;<\/li>\n\n\n\n<li>ESRS G1\u300c\u4e8b\u696d\u884c\u52d5\u300d\u306e\u3046\u3061\u3001\u6c5a\u8077\u30fb\u8d08\u53ce\u8cc4\u306b\u95a2\u3059\u308b\u30c7\u30fc\u30bf\u30dd\u30a4\u30f3\u30c8\u306e\u4fee\u6b63\u3001\u81ea\u5df1\u72af\u7f6a\u3092\u884c\u308f\u306a\u3044\u6a29\u5229\u3092\u4fb5\u5bb3\u3057\u3066\u3044\u308b\u3068\u307f\u306a\u3055\u308c\u308b\u53ef\u80fd\u6027\u306e\u3042\u308b\u5185\u90e8\u544a\u767a\u8005\u306e\u4fdd\u8b77\u306b\u95a2\u3059\u308b\u30c7\u30fc\u30bf\u30dd\u30a4\u30f3\u30c8\u3092\u4fee\u6b63<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\uff15\u3001\u305d\u306e\u4ed6<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>EU\u306e\u6cd5\u7684\u67a0\u7d44\u307f\u3068\u306e\u6574\u5408\u6027<\/li>\n\n\n\n<li>GRI \u3084 ISSB \u3092\u542b\u3080\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u57fa\u6e96\u8a2d\u5b9a\u30a4\u30cb\u30b7\u30a2\u30c6\u30a3\u30d6\u3068\u306e\u76f8\u4e92\u904b\u7528\u6027\u306e\u5411\u4e0a<\/li>\n\n\n\n<li>\u7de8\u96c6\u4e0a\u306e\u5909\u66f4<\/li>\n<\/ul>\n\n\n\n<p>\u4eca\u56de\u306e\u66f4\u65b0\u7248\u306b\u304a\u3051\u308b\u6700\u5927\u306e\u5909\u66f4\u70b9\u306f\u3001\u6bb5\u968e\u7684\u5c0e\u5165\u3067\u3059\u3002\u6b27\u5dde\u59d4\u54e1\u4f1a\u306e\u7406\u60f3\u4e3b\u7fa9\u7684\u306a\u57fa\u6e96\u304b\u3089\u73fe\u5b9f\u7684\u306a\u57fa\u6e96\u3078\u3068\u5909\u66f4\u3055\u308c\u305f\u3053\u3068\u306f\u3001\u6b27\u5dde\u3092\u542b\u3080\u5831\u544a\u5bfe\u8c61\u3068\u306a\u308b\u4f01\u696d\u306b\u3068\u3063\u3066\u5927\u304d\u306a\u6551\u3044\u3068\u306a\u308b\u3053\u3068\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u5192\u982d\u306b\u304a\u4f1d\u3048\u3057\u305f\u3068\u304a\u308a\u3001\u65e9\u3051\u308c\u30707\u6708\u4e2d\u306b\u306f\u6700\u7d42\u7684\u306a\u59d4\u4efb\u6cd5\u304c<a 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