{"id":854,"date":"2025-01-21T09:51:00","date_gmt":"2025-01-21T06:51:00","guid":{"rendered":"https:\/\/tofuac.com\/ja\/?p=854"},"modified":"2026-06-05T09:05:32","modified_gmt":"2026-06-05T06:05:32","slug":"nesrs","status":"publish","type":"post","link":"https:\/\/tofuac.com\/ja\/news\/01\/2025\/nesrs\/","title":{"rendered":"\u30102027\u5e74\u4e2d\u9803\u306b\u63a1\u629e\u4e88\u5b9a\u3011NESRS\u30fc\u975eEU\u4f01\u696d\u5411\u3051\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u57fa\u6e96\u3068\u65e5\u672c\u4f01\u696d\u306e\u5bfe\u5fdc"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>\u30102026\u5e746\u67083\u65e5\u6700\u65b0\u60c5\u5831\u3011EFRAG\u306b\u3088\u308bNESRS\u306e\u6700\u65b0\u52d5\u5411\u304c<a href=\"https:\/\/www.efrag.org\/en\/news-and-calendar\/meetings-calendar\/efrag-srb-online-meeting-3-june-2026?utm_source=brevo&amp;utm_medium=email&amp;utm_campaign=JP%20Free_26NL6_0306_Updated%20NESRS\" target=\"_blank\" rel=\"noreferrer noopener\">\u767a\u8868<\/a>\u3055\u308c\u307e\u3057\u305f\u3002\u63a1\u629e\u6642\u671f\u306f2027\u5e74\u4e2d\u9803\u306e\u898b\u901a\u3057<\/strong>\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<br>\u30102025\u5e7410\u6708\u3011\u6b27\u5dde\u59d4\u54e1\u4f1a\u306f\u3001NESRS\uff08\u975eEU\u4f01\u696d\u5411\u3051\u6301\u7d9a\u53ef\u80fd\u6027\u5831\u544a\u57fa\u6e96\uff09\u306e\u63a1\u629e\u6642\u671f\u3092\u5c11\u306a\u304f\u3068\u30822027\u5e7410\u67081\u65e5\u307e\u3067\u5ef6\u671f\u3059\u308b\u3068<a href=\"https:\/\/finance.ec.europa.eu\/publications\/de-prioritisation-level-2-acts-financial-services-legislation_en\" target=\"_blank\" rel=\"noreferrer noopener\">\u767a\u8868<\/a>\u3057\u307e\u3057\u305f\u3002\u5f53\u521d\u306e\u63a1\u629e\u4e88\u5b9a\u3067\u3042\u3063\u305f2026\u5e746\u6708\u304b\u3089\u7d041\u5e74\u534a\u5ef6\u671f\u3068\u306a\u308a\u307e\u3057\u305f\u3002<br><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><br>\u203b<strong>\u6700\u65b0\u306e\u5be9\u8b70\u72b6\u6cc1\u30fb\u65e5\u7a0b\u306b\u3064\u3044\u3066\u306f\u3001<a href=\"https:\/\/tofuac.com\/ja\/news\/10\/2025\/omnibus-update\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u3010\u968f\u6642\u66f4\u65b0\u30da\u30fc\u30b8\u3011<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044<\/strong>\uff08\u6700\u7d42\u66f4\u65b0\uff1a2026\u5e746\u67083\u65e5\uff09\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u672c\u7a3f\u3067\u306f\u3001\u5ef6\u671f\u6c7a\u5b9a\u306e\u80cc\u666f\u3001NESRS\u6700\u65b0\u52d5\u5411\u3001\u5bfe\u8c61\u4f01\u696d\u8981\u4ef6\u306e\u5909\u66f4\u3001\u305d\u3057\u3066\u5ef6\u9577\u3055\u308c\u305f\u6e96\u5099\u671f\u9593\u3092\u6226\u7565\u7684\u306b\u6d3b\u7528\u3059\u308b\u65b9\u6cd5\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">NESRS\u63a1\u629e\u5ef6\u671f\u306e\u8a73\u7d30\u3068\u80cc\u666f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">2025\u5e7410\u67086\u65e5\u3001\u6b27\u5dde\u59d4\u54e1\u4f1a\u306f\u6b27\u5dde\u7acb\u6cd5\u30d7\u30ed\u30bb\u30b9\u30ec\u30d9\u30eb2\u306e\u512a\u5148\u5ea6\u3092\u5f15\u304d\u4e0b\u3052\u3001<strong>NESRS\u306e\u63a1\u629e\u6642\u671f\u3092<\/strong>\u5f53\u521d\u306e2026\u5e746\u6708\u304b\u3089\u5c11\u306a\u304f\u3068\u30822027\u5e7410\u67081\u65e5\u307e\u3067\u5ef6\u671f\u3059\u308b\u3053\u3068\u3092\u767a\u8868\u3057\u307e\u3057\u305f\u2192<strong>2027\u5e74\u4e2d\u9803\u306e\u898b\u901a\u3057\uff082026\u5e746\u67083\u65e5\u6642\u70b9\uff09<\/strong>\u3002\u3053\u306e\u5ef6\u671f\u306f\u3001CSRD\u95a2\u9023\u306e\u30aa\u30e0\u30cb\u30d0\u30b9\u6cd5\u6848\u306b\u3088\u308b\u898f\u5236\u7c21\u7d20\u5316\u306e\u8b70\u8ad6\u304c\u7d9a\u3044\u3066\u3044\u308b\u3053\u3068\u304c\u80cc\u666f\u306b\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u63a1\u629e\u6642\u671f\u306f\u5ef6\u671f\u3055\u308c\u307e\u3057\u305f\u304c\u3001<strong>2028\u5e74\u5ea6\u30c7\u30fc\u30bf\u306b\u57fa\u3065\u304f2029\u5e741\u67081\u65e5\u304b\u3089\u306e\u958b\u793a\u7fa9\u52d9\u5316\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306f2025\u5e7410\u6708\u73fe\u5728\u3067\u5909\u66f4\u3055\u308c\u3066\u3044\u307e\u305b\u3093<\/strong>\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u5ef6\u671f\u306b\u3088\u308a\u3001\u5bfe\u8c61\u3068\u306a\u308b\u53ef\u80fd\u6027\u306e\u3042\u308b\u65e5\u672c\u4f01\u696d\u306b\u306f\u3001\u30c7\u30fc\u30bf\u53ce\u96c6\u30b7\u30b9\u30c6\u30e0\u6574\u5099\u306e\u6642\u9593\u7684\u4f59\u88d5\u3001\u30aa\u30e0\u30cb\u30d0\u30b9\u6cd5\u6848\u306e\u6700\u7d42\u5185\u5bb9\u3092\u898b\u6975\u3081\u305f\u5bfe\u5fdc\u3001\u9078\u629e\u7684\u958b\u793a\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u6226\u7565\u7684\u691c\u8a0e\u671f\u9593\u306e\u78ba\u4fdd\u3068\u3044\u3063\u305f\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">NESRS\u5bfe\u8c61\u4f01\u696d\u8981\u4ef6\uff1a\u30aa\u30e0\u30cb\u30d0\u30b9\u6cd5\u6848\u306b\u3088\u308b\u5927\u5e45\u5909\u66f4<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">NESRS\u5bfe\u8c61\u4f01\u696d\u306e\u8981\u4ef6\u306f\u3001\u30aa\u30e0\u30cb\u30d0\u30b9\u6cd5\u6848\u306b\u3088\u308bEU\u570f\u5185\u306e\u7d14\u58f2\u4e0a\u9ad8\u8981\u4ef6\u306e\u5f15\u304d\u4e0a\u3052\u3067\u3059\u3002<\/p>\n\n\n\n<div class=\"epb-grid epb-grid-layout-auto is-style-epb-shift-nomal\" style=\"--epb-grid-row-sp:1;--epb-grid-row-tablet:1;--epb-grid-row-pc:1;--epb-column-auto-repeat:auto-fit;--epb-column-min-width-sp:240px;--epb-column-min-width-tablet:240px;--epb-column-min-width-pc:240px;--epb-grid-column-sp:1;--epb-grid-column-tablet:3;--epb-grid-column-pc:3;--epb-grid-column-gap-sp:8px;--epb-grid-column-gap-tablet:8px;--epb-grid-column-gap-pc:8px;--epb-grid-row-gap-sp:8px;--epb-grid-row-gap-tablet:8px;--epb-grid-row-gap-pc:8px;--epb-grid-shift-position-sp:4px;--epb-grid-shift-position-tablet:4px;--epb-grid-shift-position-pc:4px\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-679ddeda wp-block-columns-is-layout-flex\" style=\"--epb-grid-justify-self:stretch;--epb-grid-align-self:stretch;--epb-grid-zindex:0;--epb-grid-column-start-pc:auto;--epb-grid-column-end-pc:auto;--epb-grid-row-start-pc:auto;--epb-grid-row-end-pc:auto;--epb-grid-column-start-tablet:auto;--epb-grid-column-end-tablet:auto;--epb-grid-row-start-tablet:auto;--epb-grid-row-end-tablet:auto;--epb-grid-column-start-sp:auto;--epb-grid-column-end-sp:auto;--epb-grid-row-start-sp:auto;--epb-grid-row-end-sp:auto;--epb-shift-position-step:0\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:100%\">\n<div class=\"epb-grid epb-grid-layout-auto is-style-epb-shift-nomal\" style=\"--epb-grid-row-sp:1;--epb-grid-row-tablet:1;--epb-grid-row-pc:1;--epb-column-auto-repeat:auto-fit;--epb-column-min-width-sp:240px;--epb-column-min-width-tablet:240px;--epb-column-min-width-pc:240px;--epb-grid-column-sp:1;--epb-grid-column-tablet:3;--epb-grid-column-pc:3;--epb-grid-column-gap-sp:8px;--epb-grid-column-gap-tablet:8px;--epb-grid-column-gap-pc:8px;--epb-grid-row-gap-sp:8px;--epb-grid-row-gap-tablet:8px;--epb-grid-row-gap-pc:8px;--epb-grid-shift-position-sp:4px;--epb-grid-shift-position-tablet:4px;--epb-grid-shift-position-pc:4px\">\n<figure class=\"wp-block-table\" style=\"--epb-grid-justify-self:stretch;--epb-grid-align-self:stretch;--epb-grid-zindex:0;--epb-grid-column-start-pc:auto;--epb-grid-column-end-pc:auto;--epb-grid-row-start-pc:auto;--epb-grid-row-end-pc:auto;--epb-grid-column-start-tablet:auto;--epb-grid-column-end-tablet:auto;--epb-grid-row-start-tablet:auto;--epb-grid-row-end-tablet:auto;--epb-grid-column-start-sp:auto;--epb-grid-column-end-sp:auto;--epb-grid-row-start-sp:auto;--epb-grid-row-end-sp:auto;--epb-shift-position-step:0\"><table class=\"has-fixed-layout\"><tbody><tr><td>\u8981\u4ef6\u9805\u76ee<\/td><td>\u73fe\u884c\u6cd5<\/td><td><strong>\u30aa\u30e0\u30cb\u30d0\u30b9\u6cd5\u6848<\/strong><\/td><\/tr><tr><td>EU\u570f\u5185\u7d14\u58f2\u4e0a\u9ad8<\/td><td>\u975eEU\u89aa\u4f1a\u793e\uff1aEU\u57df\u5185\u58f2\u4e0a\u9ad81\u51045000\u4e07\u30e6\u30fc\u30ed\u8d85<br>EU\u5b50\u4f1a\u793e\u30fb\u652f\u5e97\uff1aEU\u57df\u5185\u58f2\u4e0a\u9ad84000\u4e07\u30e6\u30fc\u30ed\u8d85<\/td><td><strong>\u975eEU\u89aa\u4f1a\u793e\uff1aEU\u57df\u5185\u58f2\u4e0a\u9ad84\u51045000\u4e07\u30e6\u30fc\u30ed\u8d85<\/strong>\uff082\u671f\u9023\u7d9a\uff09\u3001\u304b\u3064\u975e\u4e0a\u5834<br><strong>EU\u5b50\u4f1a\u793e\u30fb\u652f\u5e97\uff1aEU\u57df\u5185\u58f2\u4e0a\u9ad82\u5104\u30e6\u30fc\u30ed\u8d85<\/strong><\/td><\/tr><tr><td>\u9069\u7528\u958b\u59cb<\/td><td>2028\u5e741\u67081\u65e5<\/td><td>\u540c\u5de6<\/td><\/tr><tr><td>\u958b\u793a\u958b\u59cb<\/td><td>2029\u5e741\u67081\u65e5<\/td><td>\u540c\u5de6<\/td><\/tr><\/tbody><\/table><\/figure>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">\u58f2\u4e0a\u9ad8\u8981\u4ef6\u304c3\u500d\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u305f\u3053\u3068\u3067\u3001\u5bfe\u8c61\u4f01\u696d\u6570\u306f\u30aa\u30e0\u30cb\u30d0\u30b9\u524d\u306e\u7d041\u4e07\u793e\u304b\u3089<strong>\u30aa\u30e0\u30cb\u30d0\u30b9\u5f8c\u306f\u7d041,200\u793e<\/strong>\u3078\u3068\u5927\u5e45\u306b\u7e2e\u5c0f\u3057\u307e\u3057\u305f\u3002\u305d\u306e\u4e2d\u3067<strong>\u65e5\u672c\u4f01\u696d\u306f100\u301c150\u793e<\/strong>\u3068\u63a8\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">1. NESRS\u958b\u793a\u5185\u5bb9\uff1a\u7fa9\u52d9\u958b\u793a\u9805\u76ee\u3000\u30a4\u30f3\u30d1\u30af\u30c8\u60c5\u5831\u306e\u307f\u958b\u793a<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">CSRD\u6307\u4ee4Article 40a\u306f\u3001Article 29a(2)\u306e\u4ee5\u4e0b\u306e\u9805\u76ee\u3092\u6e96\u7528\u3057\u307e\u3059<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"has-black-color has-text-color has-link-color wp-elements-87d66438d9db3278249e570ffb6b610e\"><strong>(a)(iii)\u301c(v)<\/strong> \u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u30fb\u6226\u7565\uff08\u79fb\u884c\u8a08\u753b\u3001\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u8003\u616e\u3001\u5b9f\u65bd\u72b6\u6cc1\uff09<\/li>\n\n\n\n<li class=\"has-warning-color has-text-color has-link-color wp-elements-f4ca75e970bf658aa97b1e332f34ea18\">\u203b(i)\u30ec\u30b8\u30ea\u30a8\u30f3\u30b9\u30fb(ii)\u6a5f\u4f1a\u306f<strong>\u9664\u5916<\/strong><\/li>\n\n\n\n<li><strong>(b)<\/strong> \u6642\u9650\u4ed8\u304d\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u76ee\u6a19\u30fbGHG\u524a\u6e1b\u76ee\u6a19\uff082030\/2050\uff09<\/li>\n\n\n\n<li><strong>(c)<\/strong> \u7d4c\u55b6\u30fb\u76e3\u7763\u6a5f\u95a2\u306e\u5f79\u5272\u3068\u5c02\u9580\u6027 <\/li>\n\n\n\n<li><strong>(d)<\/strong> \u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u65b9\u91dd <\/li>\n\n\n\n<li><strong>(e)<\/strong> \u5831\u916c\u5236\u5ea6\u3068\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306e\u9023\u52d5 <\/li>\n\n\n\n<li><strong>(f)<\/strong> \u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u30d7\u30ed\u30bb\u30b9\u3001\u4e3b\u8981\u306a\u9855\u5728\u7684\u30fb\u6f5c\u5728\u7684\u306a\u30de\u30a4\u30ca\u30b9\u30a4\u30f3\u30d1\u30af\u30c8\u3001\u5bfe\u5fdc\u63aa\u7f6e<\/li>\n\n\n\n<li class=\"has-warning-color has-text-color has-link-color wp-elements-2c62b8c41f948b17acd8d17394b493bf\"><del><strong>(g)<\/strong> \u4e3b\u8981\u306a\u30ea\u30b9\u30af\u3068\u4f9d\u5b58\u95a2\u4fc2<\/del> \u2192 <strong>N-ESRS\u3067\u306f\u9664\u5916<\/strong><\/li>\n\n\n\n<li><strong>(h)<\/strong> (a)\u301c(g)\u306b\u95a2\u9023\u3059\u308b\u6307\u6a19<\/li>\n<\/ul>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-edcf26baf143a4882c7d41f5ceb859cc wp-block-paragraph\">\u8ca1\u52d9\u60c5\u5831\u306f\u539f\u5247\u9664\u5916\u3067\u3059\u304c\u3001<strong>\u30a4\u30f3\u30d1\u30af\u30c8\u3092\u7406\u89e3\u3059\u308b\u305f\u3081\u306e\u6587\u8108\u7684\u306a\u8ca1\u52d9\u60c5\u5831\u306f\u5f15\u304d\u7d9a\u304d\u5fc5\u8981<\/strong>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">2. \u5831\u544a\u7bc4\u56f2\u306e\u9078\u629e\u80a2<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">CSRD\u6307\u4ee4Article 40a\u5bfe\u8c61\u4f01\u696d\u306b\u306f\u4ee5\u4e0b\uff13\u3064\u306e\u5831\u544a\u30aa\u30d7\u30b7\u30e7\u30f3\u304c\u691c\u8a0e\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u30aa\u30d7\u30b7\u30e7\u30f3<\/th><th>\u5185\u5bb9<\/th><\/tr><\/thead><tbody><tr><td><strong>1. \u30b0\u30ed\u30fc\u30d0\u30eb\u30a2\u30d7\u30ed\u30fc\u30c1<\/strong><\/td><td>\u5168\u30c8\u30d4\u30c3\u30af\u3092\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\uff08\u30b0\u30ed\u30fc\u30d0\u30eb\uff09\u30ec\u30d9\u30eb\u3067\u5831\u544a<\/td><\/tr><tr><td><strong>2. \u6df7\u5408\u30a2\u30d7\u30ed\u30fc\u30c1<\/strong><\/td><td><strong>\u6c17\u5019\u306f\u30b0\u30ed\u30fc\u30d0\u30eb\u30ec\u30d9\u30eb<\/strong>\u3067\u5831\u544a\u3002\u305d\u308c\u4ee5\u5916\u306e\u30c8\u30d4\u30c3\u30af\u306f<strong>EU\u95a2\u9023\u30a4\u30f3\u30d1\u30af\u30c8\u306b\u9650\u5b9a<\/strong>\u3059\u308b\u30aa\u30d7\u30b7\u30e7\u30f3\u3042\u308a\uff08\u6761\u4ef6\uff1a\u30a4\u30f3\u30d1\u30af\u30c8\u304c\u5225\u30bb\u30b0\u30e1\u30f3\u30c8\u30fb\u88fd\u54c1\u7b49\u3067\u500b\u5225\u7ba1\u7406\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3002\u30c8\u30d4\u30c3\u30af\u3054\u3068\u306b\u67d4\u8edf\u306b\u9078\u629e\u53ef\uff09<\/td><\/tr><tr><td><strong>3. \u30d5\u30ebESRS\uff08\u4efb\u610f\uff09<\/strong><\/td><td>ESRS\u3092\u5b8c\u5168\u9069\u7528\u3002\u975eEU\u89aa\u4f1a\u793e\u304c\u30d5\u30ebESRS\u3092\u9069\u7528\u3057\u305f\u5834\u5408\u3001Article 19a\/29a\u5bfe\u8c61\u306eEU\u5b50\u4f1a\u793e\u306f<strong>\u5b50\u4f1a\u793e\u514d\u9664<\/strong>\u3092\u4eab\u53d7\u53ef\u80fd\uff08\u305f\u3060\u3057\u89aa\u4f1a\u793e\u306e\u30d5\u30ebESRS\u9069\u7528\u304c\u6761\u4ef6\uff09<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u6df7\u5408\u30a2\u30d7\u30ed\u30fc\u30c1\u306b\u304a\u3051\u308bEU\u95a2\u9023\u30a4\u30f3\u30d1\u30af\u30c8<\/strong>\u306f\u3001\u4ee5\u4e0b\u306e\u4e21\u65b9\u3092\u542b\u3080\u3068\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br><strong>\u9867\u5ba2\u30d9\u30fc\u30b9\uff1aEU\u5e02\u5834\u5411\u3051\u88fd\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u304b\u3089\u751f\u3058\u308b\u30a4\u30f3\u30d1\u30af\u30c8<br>\u5e02\u5834\u30d9\u30fc\u30b9\uff1aEU\u57df\u5185\u3067\u306e\u4e8b\u696d\u6d3b\u52d5\u306b\u3088\u308b\u30a4\u30f3\u30d1\u30af\u30c8<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u6df7\u5408\u30a2\u30d7\u30ed\u30fc\u30c1\u306b\u3064\u3044\u3066\u306f\u3001\u30d5\u30a3\u30fc\u30eb\u30c9\u30c6\u30b9\u30c8\u304a\u3088\u3073\u30d1\u30d6\u30ea\u30c3\u30af\u30b3\u30f3\u30b5\u30eb\u30c6\u30fc\u30b7\u30e7\u30f3\u306e\u4e3b\u8981\u691c\u8a0e\u30c8\u30d4\u30c3\u30af\u306e\u4e00\u3064\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u4e0a\u8a18\u306e\u5185\u5bb9\u306f\u672a\u78ba\u5b9a\u3067\u5354\u8b70\u4e2d<\/strong>\u3067\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">3. IFRS\u3068\u306e\u76f8\u4e92\u904b\u7528\u6027<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">IFRS\u3068ESRS\u9593\u3067\u306f\u76f8\u4e92\u904b\u7528\u6027\u306f\u7dad\u6301\u3055\u308c\u307e\u3059\u304c\u3001NESRS\u3067\u306f\u30a4\u30f3\u30d1\u30af\u30c8\u306e\u958b\u793a\u306e\u307f\u3068\u306a\u308b\u305f\u3081\u3001IFRS\u306e\u30ea\u30b9\u30af\u6a5f\u4f1a\u95a2\u9023\u306e\u9805\u76ee\u304c\u9664\u5916\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u5171\u901a\u9805\u76ee<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>ESRS 2\/IFRS S1<\/strong>\uff08\u4e00\u822c\u958b\u793a\uff09\uff1a\u30ac\u30d0\u30ca\u30f3\u30b9\u3001\u30ea\u30b9\u30af\u7ba1\u7406\u3001\u76ee\u6a19<\/li>\n\n\n\n<li><strong>ESRS E1 \/ IFRS S2<\/strong>\uff08\u6c17\u5019\u958b\u793a\uff09\uff1a\u79fb\u884c\u8a08\u753b\u3001\u30ab\u30fc\u30dc\u30f3\u30af\u30ec\u30b8\u30c3\u30c8\u3001GHG\u6392\u51fa\u91cf\u30fb\u524a\u6e1b\u76ee\u6a19<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u76f8\u9055\u9805\u76ee<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>IFRS\u5831\u544a\u306e\u307f<\/strong>\uff1a<strong>E1-2\u3001E1-3\u3001IRO-1<\/strong>\uff08\u30ea\u30b9\u30af\u3068\u6a5f\u4f1a\u95a2\u9023\uff09<strong>\u2192 N-ESRS\u3067\u306f\u9664\u5916<\/strong>\uff08\u30a4\u30f3\u30d1\u30af\u30c8\u958b\u793a\u306e\u307f\u306e\u305f\u3081\uff09<\/li>\n\n\n\n<li><strong>N-ESRS\u306e\u307f\uff1a\u8ffd\u52a0\u958b\u793a<\/strong>\u3068\u3057\u3066\u3001\u30a8\u30cd\u30eb\u30ae\u30fc\u6d88\u8cbb\u30fb\u30df\u30c3\u30af\u30b9\u3001\u30ed\u30c3\u30af\u30a4\u30f3\u6392\u51fa\u91cf\u30011.5\u2103\u9069\u5408\u6027\u3001\u30d0\u30a4\u30aa\u30b8\u30a7\u30cb\u30c3\u30af\u6392\u51fa\u91cf\u3001GHG\u9664\u53bb\u3001\u5316\u77f3\u71c3\u6599\u30bb\u30af\u30bf\u30fc\u3078\u306e\u95a2\u4e0e \u7b49<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e<strong>\u76f8\u4e92\u904b\u7528\u6027\u306b\u3064\u3044\u3066\u3082\u30b3\u30f3\u30b5\u30eb\u30c6\u30fc\u30b7\u30e7\u30f3\u306e\u4e3b\u8981\u691c\u8a0e\u30c8\u30d4\u30c3\u30af<\/strong>\u3068\u3057\u3066\u6319\u3052\u3089\u308c\u3066\u304a\u308a\u3001\u30c0\u30d6\u30eb\u5831\u544a\u56de\u907f\u306e\u9078\u629e\u80a2\u3068\u3057\u3066\u3001IFRS\u30ec\u30dd\u30fc\u30c8\u3078\u306e\u7d44\u307f\u8fbc\u307f\u304c\u9078\u629e\u80a2\u306e\u4e00\u3064\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u73fe\u5728\u5354\u8b70\u4e2d\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u65e5\u672c\u4f01\u696d\u304c\u5ef6\u671f\u671f\u9593\u4e2d\u306b\u53d6\u308b\u3079\u304d\u6226\u7565\u7684\u5bfe\u5fdc<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">1. \u6e96\u5099\u671f\u9593\u3092\u6d3b\u7528\u3057\u305f\u30c7\u30fc\u30bf\u57fa\u76e4\u6574\u5099<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">28\u5e74\u5ea6\u306b\u5411\u3051\u3066\u4eca\u304b\u3089\u30c7\u30fc\u30bf\u53ce\u96c6\u30fb\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u306e\u57fa\u76e4\u6574\u5099\u306b\u5145\u3066\u308b\u3053\u3068\u304c\u6700\u512a\u5148\u3067\u3059\u3002\u74b0\u5883\u30c7\u30fc\u30bf\uff08CO2\u6392\u51fa\u91cf\u3001\u30a8\u30cd\u30eb\u30ae\u30fc\u4f7f\u7528\u91cf\u3001\u5ec3\u68c4\u7269\u306a\u3069\uff09\u306e\u53ce\u96c6\u4f53\u5236\u3092\u69cb\u7bc9\u3057\u3001\u30c7\u30fc\u30bf\u306e\u6b63\u78ba\u6027\u3068\u8ffd\u8de1\u53ef\u80fd\u6027\u3092\u78ba\u4fdd\u3057\u307e\u3059\u3002\u7279\u306bScope3\u30c7\u30fc\u30bf\u306e\u53ce\u96c6\u306b\u306f\u6642\u9593\u304c\u304b\u304b\u308b\u305f\u3081\u3001\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u3068\u306e\u5354\u529b\u4f53\u5236\u3092\u65e9\u671f\u306b\u69cb\u7bc9\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2. \u30aa\u30e0\u30cb\u30d0\u30b9\u6cd5\u6848\u78ba\u5b9a\u3092\u898b\u636e\u3048\u305f\u4f53\u5236\u69cb\u7bc9<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u30aa\u30e0\u30cb\u30d0\u30b9\u6cd5\u6848\u306e\u6700\u7d42\u5185\u5bb9\u304c\u78ba\u5b9a\u3059\u308b\u307e\u3067\u3001\u67d4\u8edf\u306b\u5bfe\u5fdc\u3067\u304d\u308b\u793e\u5185\u4f53\u5236\u3092\u69cb\u7bc9\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u306e\u8cac\u4efb\u90e8\u7f72\u3001\u627f\u8a8d\u30d7\u30ed\u30bb\u30b9\u3001\u5185\u90e8\u7d71\u5236\u306e\u67a0\u7d44\u307f\u3092\u660e\u78ba\u5316\u3057\u3001\u898f\u5236\u78ba\u5b9a\u5f8c\u306b\u8fc5\u901f\u306b\u5bfe\u5fdc\u3067\u304d\u308b\u6e96\u5099\u3092\u6574\u3048\u307e\u3059\u3002\u307e\u305f\u3001<strong>EU\u73fe\u5730\u5b50\u4f1a\u793e\u3068\u306e\u9023\u643a\u4f53\u5236\u3092\u5f37\u5316\u3057\u3001\u73fe\u5730\u7279\u6709\u306e\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u4e8b\u9805\u3092\u4e8b\u524d\u306b\u628a\u63e1<\/strong>\u3057\u3066\u304a\u304f\u3053\u3068\u3082\u52b9\u679c\u7684\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3. \u9078\u629e\u7684\u958b\u793a\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u6226\u7565\u7684\u691c\u8a0e<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">EU\u5411\u3051\u8ca9\u58f2\u4ee5\u5916\u306e\u5f71\u97ff\u3092\u9664\u5916\u3059\u308b\u9078\u629e\u80a2\u306b\u3064\u3044\u3066\u3001\u81ea\u793e\u306b\u3068\u3063\u3066\u6700\u9069\u306a\u6226\u7565\u3092\u691c\u8a0e\u3059\u308b\u6642\u9593\u304c\u5f97\u3089\u308c\u307e\u3057\u305f\u3002\u3053\u306e\u9078\u629e\u80a2\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u958b\u793a\u8ca0\u62c5\u306f\u8efd\u6e1b\u3055\u308c\u307e\u3059\u304c\u3001<strong>\u30b0\u30ea\u30fc\u30f3\u30a6\u30a9\u30c3\u30b7\u30f3\u30b0\u3068\u307f\u306a\u3055\u308c\u308b\u30ea\u30b9\u30af\u3084\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u6295\u8cc7\u5bb6\u304b\u3089\u306e\u8a55\u4fa1\u3078\u306e\u5f71\u97ff\u3082\u8003\u616e\u3059\u308b\u5fc5\u8981<\/strong>\u304c\u3042\u308a\u307e\u3059\u3002\u5358\u306a\u308b\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u5bfe\u5fdc\u3067\u306f\u306a\u304f\u3001<strong>\u4f01\u696d\u306e\u900f\u660e\u6027\u3068\u4fe1\u983c\u6027\u3092\u78ba\u4fdd\u3059\u308b\u89b3\u70b9\u304b\u3089\u3001\u3069\u306e\u7bc4\u56f2\u307e\u3067\u958b\u793a\u3059\u308b\u304b\u3092\u6226\u7565\u7684\u306b\u5224\u65ad\u3059\u308b\u3053\u3068\u304c\u91cd\u8981<\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">4. \u5224\u65ad\u30d7\u30ed\u30bb\u30b9\u306e\u6587\u66f8\u5316\u3092\u4eca\u304b\u3089\u7fd2\u6163\u5316\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">NESRS\u304a\u3088\u3073CSRD\u5bfe\u5fdc\u3067\u898b\u843d\u3068\u3055\u308c\u304c\u3061\u306a\u306e\u304c\u3001<strong>\u958b\u793a\u5185\u5bb9\u305d\u306e\u3082\u306e\u3088\u308a\u5224\u65ad\u306b\u81f3\u3063\u305f\u7d4c\u7def\u306e\u6587\u66f8\u5316<\/strong>\u3067\u3059\u3002\u5236\u5ea6\u78ba\u5b9a\u5f8c\u306b\u9061\u53ca\u7684\u306b\u518d\u69cb\u7bc9\u3057\u3088\u3046\u3068\u3059\u308b\u3068\u3001\u904e\u53bb\u306e\u5224\u65ad\u3092\u8a3c\u660e\u3067\u304d\u305a\u5927\u304d\u306a\u8ca0\u62c5\u304c\u751f\u3058\u307e\u3059\u3002<strong>\u5c06\u6765\u306e\u7b2c\u4e09\u8005\u4fdd\u8a3c\u3067\u306f\u300c\u4f55\u3092\u958b\u793a\u3057\u305f\u304b\u300d\u3060\u3051\u3067\u306a\u304f\u300c\u306a\u305c\u305d\u3046\u5224\u65ad\u3057\u305f\u304b\u300d\u304c\u554f\u308f\u308c\u307e\u3059<\/strong>\u3002\u4eca\u304b\u3089\u610f\u601d\u6c7a\u5b9a\u306e\u8a18\u9332\u30fb\u627f\u8a8d\u30d5\u30ed\u30fc\u30fb\u5224\u65ad\u6839\u62e0\u306e\u4fdd\u5b58\u3092\u793e\u5185\u30d7\u30ed\u30bb\u30b9\u3068\u3057\u3066\u5b9a\u7740\u3055\u305b\u308b\u3053\u3068\u304c\u3001\u4fdd\u8a3c\u5bfe\u5fdc\u3092\u6700\u3082\u30b3\u30b9\u30c8\u52b9\u7387\u3088\u304f\u6e96\u5099\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"has-dark-gray-color has-text-color has-link-color wp-elements-4d2937440e5f58f0187ae026dd8a8a40 wp-block-paragraph\">Photo by Pixabay(<a href=\"https:\/\/pixabay.com\/ja\/users\/alexas_fotos-686414\/?utm_source=link-attribution&amp;utm_medium=referral&amp;utm_campaign=image&amp;utm_content=5619343\" target=\"_blank\" rel=\"noreferrer noopener\">Alexa)<\/a>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u30102026\u5e746\u67083\u65e5\u6700\u65b0\u60c5\u5831\u3011EFRAG\u306b\u3088\u308bNESRS\u306e\u6700\u65b0\u52d5\u5411\u304c\u767a\u8868\u3055\u308c\u307e\u3057\u305f\u3002\u63a1\u629e\u6642\u671f\u306f2027\u5e74\u4e2d\u9803\u306e\u898b\u901a\u3057\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u30102025\u5e7410\u6708\u3011\u6b27\u5dde\u59d4\u54e1\u4f1a\u306f\u3001NESRS\uff08\u975eEU\u4f01\u696d\u5411\u3051\u6301\u7d9a\u53ef\u80fd\u6027\u5831\u544a\u57fa\u6e96\uff09\u306e\u63a1\u629e\u6642 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