{"id":582,"date":"2023-08-03T15:58:12","date_gmt":"2023-08-03T12:58:12","guid":{"rendered":"https:\/\/tofuac.com\/ja\/?p=582"},"modified":"2025-12-16T17:42:09","modified_gmt":"2025-12-16T14:42:09","slug":"esrs-delegated-act","status":"publish","type":"post","link":"https:\/\/tofuac.com\/ja\/news\/08\/2023\/esrs-delegated-act\/","title":{"rendered":"\u6b27\u5dde\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u6307\u4ee4\uff08CSRD\uff09\u30fb\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u57fa\u6e96\uff08ESRS\uff09\u306e\u63a1\u629e"},"content":{"rendered":"\n<p>\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<a href=\"https:\/\/tofuac.com\/ja\/news\/02\/2025\/omnibus25\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u3053\u3061\u3089<\/a><br><strong>\u203b2025\u5e7412\u67083\u65e5\u306b\u516c\u958b\u3055\u308c\u305fESRS\u7c21\u7d20\u5316\u7248<\/strong>\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><br><strong>\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<a href=\"https:\/\/tofuac.com\/ja\/news\/12\/2025\/omnibus-fixed\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u3053\u3061\u3089<\/a><\/p>\n\n\n\n<p>2023\u5e747\u670831\u65e5\u3001\u6b27\u5dde\u59d4\u54e1\u4f1a\u306f\u300c\u4f01\u696d\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u6307\u4ee4\uff08CSRD\uff09\u300d\u304a\u3088\u3073\u300c\u6b27\u5dde\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u57fa\u6e96\uff08ESRS\uff09\u300d\u3092\u6b63\u5f0f\u306b<a href=\"https:\/\/ec.europa.eu\/info\/law\/better-regulation\/have-your-say\/initiatives\/13765-European-sustainability-reporting-standards-first-set_en\">\u63a1\u629e\uff08Commission adoption\u30d1\u30e9\u30b0\u30e9\u30d5\uff09<\/a>\u3057\u307e\u3057\u305f\u30026\u6708\u306e\u4fee\u6b63\u6848\u304b\u3089\u306e\u5909\u66f4\u306f\u307b\u307c\u306a\u304f\u3001\u6bb5\u968e\u7684\u5c0e\u5165\u6761\u9805\u304c\u52a0\u308f\u308a\u3001\u3053\u308c\u307e\u3067\u5fc5\u9808\u3067\u3042\u3063\u305f\u958b\u793a\u8981\u4ef6\u306e\u3044\u304f\u3064\u304b\u306f\u4efb\u610f\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u307e\u305fESRS2\u306e\u4e00\u822c\u7684\u306a\u8981\u6c42\u4e8b\u9805\u306e\u307f\u304c\u3001\u5168\u3066\u306e\u4f01\u696d\u306b\u5bfe\u3057\u3066\u5f15\u304d\u7d9a\u304d\u7fa9\u52d9\u5831\u544a\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>6\u6708\u306e\u4fee\u6b63\u6848\u306b\u3064\u3044\u3066\u306f\u3001<a rel=\"noreferrer noopener\" href=\"https:\/\/tofuac.com\/ja\/news\/07\/2023\/updated-esrs-draft\/\" target=\"_blank\">\u3053\u3061\u3089\u304b\u3089<\/a>\u3002<\/p>\n\n\n\n<p class=\"is-style-paragraph__download has-ep-white-color has-text-color has-background\" style=\"background-color:#617953\">\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\u4eca\u304b\u3089\u6e96\u5099\u3092\u59cb\u3081\u308b\u305f\u3081\u306e<strong>\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<a rel=\"noreferrer noopener\" href=\"https:\/\/tofuac.com\/ja\/news\/request\/csrd-esrs-guidebook\" target=\"_blank\"><strong>\u3053\u3061\u3089<\/strong><\/a>\u304b\u3089\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u4eca\u5f8c\u306e\u52d5\u5411<\/h2>\n\n\n\n<p>EFRAG\u304b\u3089\u4ee5\u4e0b\u306e\u60c5\u5831\u304c\u516c\u8868\u3055\u308c\u308b\u4e88\u5b9a\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u30c0\u30d6\u30eb\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u8a55\u4fa1\u306e\u5b9f\u52b9\u30ac\u30a4\u30c0\u30f3\u30b9<\/li>\n\n\n\n<li>\u30d0\u30ea\u30e5\u30fc\u30c1\u30a7\u30fc\u30f3\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c0\u30f3\u30b9<\/li>\n\n\n\n<li>ESRS\u30c7\u30fc\u30bf\u30dd\u30a4\u30f3\u30c8\u8868<\/li>\n<\/ul>\n\n\n\n<p>\u307e\u305f8\u6708\u4e2d\u306b\u306f\u3001IFRS\u3068\u306e\u76f8\u4e92\u904b\u7528\u6027\u306b\u95a2\u3059\u308b\u5354\u8b70\u3092\u958b\u304d\u3001\u53cc\u65b9\u306e\u5177\u4f53\u7684\u306a\u30de\u30c3\u30d4\u30f3\u30b0\u8868\u3092\u516c\u958b\u3059\u308b\u4e88\u5b9a\u3067\u3059\u3002<\/p>\n\n\n\n<p>IFRS\/ISSB\u3068ESRS\u306e\u76f8\u4e92\u904b\u7528\u6027\u306b\u3064\u3044\u3066\u306f\u3001<a rel=\"noreferrer noopener\" href=\"https:\/\/tofuac.com\/ja\/news\/03\/2023\/issb-esrs\/\" target=\"_blank\">\u3053\u3061\u3089\u304b\u3089<\/a>\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u6b27\u5dde\u306b\u304a\u3051\u308b\u4e0a\u5834\u30fb\u975e\u4e0a\u5834\u4e2d\u5c0f\u4f01\u696d\u306b\u3064\u3044\u3066<\/h2>\n\n\n\n<p>\u4eca\u56de\u306e\u7b2c\u4e00\u5f3e\u57fa\u6e96\u306e\u63a1\u629e\u3092\u53d7\u3051\u3066\u3001\u6b27\u5dde\u306b\u304a\u3051\u308b\u4e0a\u5834\u304a\u3088\u3073\u975e\u4e0a\u5834\u4e2d\u5c0f\u4f01\u696d\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u65b9\u5411\u6027\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305a\u4e0a\u5834\u4e2d\u5c0f\u4f01\u696d\u306f\u30012026\u5e74\u4f1a\u8a08\u5e74\u5ea6\u307e\u3067\u306f\u5831\u544a\u7fa9\u52d9\u304c\u306a\u304f\u3001\u305d\u306e\u5f8c2\u5e74\u9593\u306e\u30aa\u30d7\u30c8\u30a2\u30a6\u30c8\u306e\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\uff08\u5bfe\u8c61\u7bc4\u56f2\u306b\u3064\u3044\u3066\u306f\u3001<a rel=\"noreferrer noopener\" href=\"https:\/\/tofuac.com\/ja\/news\/11\/2022\/csrd-esrs-1\/\" target=\"_blank\">\u3053\u3061\u3089\u304b\u3089<\/a>\uff09\u3002\u73fe\u5728EFRAG\u306f\u3001\u4eca\u56de\u306eESRS\u7b2c\u4e00\u5f3e\u30d5\u30eb\u30bb\u30c3\u30c8\u3088\u308a\u3082\u8981\u6c42\u306e\u7de9\u3084\u304b\u306a\u3001\u4e0a\u5834\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u306e\u57fa\u6e96\u306e\u8349\u6848\u3092\u4f5c\u6210\u4e2d\u3067\u3059\u3002&nbsp;<\/p>\n\n\n\n<p>\u307e\u305f\u975e\u4e0a\u5834\u4e2d\u5c0f\u4f01\u696d\u306e\u4e2d\u306b\u306f\u3001CSRD\u306e\u5bfe\u8c61\u306b\u306f\u306a\u3063\u3066\u3044\u306a\u3044\u3082\u306e\u306e\u3001\u9867\u5ba2\u3084\u6295\u8cc7\u5bb6\u3001\u305d\u306e\u4ed6\u306e\u5229\u5bb3\u95a2\u4fc2\u8005\u304b\u3089\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u306e\u8981\u8acb\u3092\u53d7\u3051\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u3053\u3067EFRAG\u306f\u3001\u975e\u4e0a\u5834\u4e2d\u5c0f\u4f01\u696d\u304c\u4f7f\u7528\u3067\u304d\u308b\u3001\u3088\u308a\u7c21\u7d20\u306a\u81ea\u4e3b\u57fa\u6e96\u3082\u958b\u767a\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u81ea\u4e3b\u57fa\u6e96\u306f\u3001\u975e\u4e0a\u5834\u4e2d\u5c0f\u4f01\u696d\u304c\u52b9\u7387\u7684\u304b\u3064\u9069\u5207\u306a\u65b9\u6cd5\u3067\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u8981\u8acb\u306b\u5fdc\u3048\u308b\u3053\u3068\u3092\u53ef\u80fd\u3068\u3057\u3001\u6301\u7d9a\u53ef\u80fd\u306a\u7d4c\u6e08\u3078\u306e\u79fb\u884c\u3078\u306e\u53c2\u52a0\u3092\u4fc3\u9032\u3059\u308b\u3082\u306e\u3067\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3001\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u59d4\u4efb\u6cd5\u306e\u89e3\u91c8\u3084\u5177\u4f53\u7684\u306a\u30c7\u30fc\u30bf\u30dd\u30a4\u30f3\u30c8\u306b\u3064\u3044\u3066\u306f\u3053\u308c\u304b\u3089\u516c\u8868\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u516c\u958b\u3055\u308c\u305fESRS\u306e\u5185\u5bb9\u3068\u73fe\u6642\u70b9\u306e\u958b\u793a\u30c7\u30fc\u30bf\u3068\u6bd4\u8f03\u3057\u305f\u308a\u3001\u30c0\u30d6\u30eb\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u8a55\u4fa1\u306e\u6e96\u5099\u3092\u884c\u3046\u306a\u3069\u306e\u53d6\u308a\u7d44\u307f\u3092\u5c11\u3057\u305a\u3064\u59cb\u3081\u308b\u3053\u3068\u3092\u304a\u52e7\u3081\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5f15\u304d\u7d9a\u304dESRS\u57fa\u6e96\u306e\u52d5\u5411\u306b\u6ce8\u76ee\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p class=\"has-dark-gray-color has-text-color\">Photo by Giammarco Boscaro on Unsplash<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\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 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":583,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7,1],"tags":[15,22,18,26],"class_list":["post-582","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sustainability-report","category-news","tag-csrd","tag-esrs","tag-sustainability-report","tag-26"],"_links":{"self":[{"href":"https:\/\/tofuac.com\/ja\/wp-json\/wp\/v2\/posts\/582","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=582"}],"version-history":[{"count":13,"href":"https:\/\/tofuac.com\/ja\/wp-json\/wp\/v2\/posts\/582\/revisions"}],"predecessor-version":[{"id":1369,"href":"https:\/\/tofuac.com\/ja\/wp-json\/wp\/v2\/posts\/582\/revisions\/1369"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tofuac.com\/ja\/wp-json\/wp\/v2\/media\/583"}],"wp:attachment":[{"href":"https:\/\/tofuac.com\/ja\/wp-json\/wp\/v2\/media?parent=582"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tofuac.com\/ja\/wp-json\/wp\/v2\/categories?post=582"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tofuac.com\/ja\/wp-json\/wp\/v2\/tags?post=582"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}