{"id":967,"date":"2025-02-26T20:52:17","date_gmt":"2025-02-26T17:52:17","guid":{"rendered":"https:\/\/tofuac.com\/ja\/?p=967"},"modified":"2025-12-16T17:37:27","modified_gmt":"2025-12-16T14:37:27","slug":"omnibus25","status":"publish","type":"post","link":"https:\/\/tofuac.com\/ja\/news\/02\/2025\/omnibus25\/","title":{"rendered":"\u30102025\u5e74\u6700\u65b0\u3011EU\u306eCSRD\u304c\u5927\u5e45\u7c21\u7d20\u5316\u3078\uff5c\u30aa\u30e0\u30cb\u30d0\u30b9\u6cd5\u6848\u3067\u4f01\u696d\u8ca0\u62c5\u3092\u8efd\u6e1b"},"content":{"rendered":"\n<p><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\uff1a2025\u5e7410\u670822\u65e5\uff09\u3002<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>2025\u5e742\u670826\u65e5\u3001\u6b27\u5dde\u59d4\u54e1\u4f1a\u306f<a href=\"https:\/\/commission.europa.eu\/document\/download\/892fa84e-d027-439b-8527-72669cc42844_en?filename=COM_2025_81_EN.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u300c\u30aa\u30e0\u30cb\u30d0\u30b9\u7c21\u7d20\u5316\u30d1\u30c3\u30b1\u30fc\u30b8\u300d<\/a>\u306e\u63d0\u6848\u3092\u767a\u8868\u3057\u307e\u3057\u305f\u3002\u3053\u306e\u30d1\u30c3\u30b1\u30fc\u30b8\u306fEU\u306e\u7af6\u4e89\u529b\u5f37\u5316\u3068\u7d4c\u6e08\u7e41\u6804\u306e\u30d3\u30b8\u30e7\u30f3\u306b\u57fa\u3065\u304d\u3001<a href=\"https:\/\/tofuac.com\/ja\/news\/11\/2022\/csrd-esrs-1\/\" target=\"_blank\" rel=\"noreferrer noopener\">CSRD<\/a>\u3084<a href=\"https:\/\/tofuac.com\/ja\/news\/01\/2024\/csddd\/\" target=\"_blank\" rel=\"noreferrer noopener\">CSDDD<\/a>\u306a\u3069\u3092\u542b\u3080\u6301\u7d9a\u53ef\u80fd\u6027\u5831\u544a\u3068\u6295\u8cc7\u30d7\u30ed\u30b0\u30e9\u30e0\u306e\u5206\u91ce\u3067\u5927\u5e45\u306a\u898f\u5236\u7c21\u7d20\u5316\u3092\u56f3\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u672c\u7a3f\u3067\u306f\u305d\u306e\u6539\u6b63\u6848\u30dd\u30a4\u30f3\u30c8\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">1. \u30aa\u30e0\u30cb\u30d0\u30b9\u6cd5\u6848\u306e<a href=\"https:\/\/tofuac.com\/ja\/news\/12\/2024\/omnibus\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u63d0\u6848\u80cc\u666f<\/a>&nbsp;<\/h2>\n\n\n\n<p>\u6b27\u5dde\u59d4\u54e1\u4f1a\u306f\u3001<a href=\"https:\/\/commission.europa.eu\/topics\/eu-competitiveness\/draghi-report_en\" target=\"_blank\" rel=\"noreferrer noopener\">\u30c9\u30e9\u30ae\u30ec\u30dd\u30fc\u30c8<\/a>\u306b\u57fa\u3065\u304f<a href=\"https:\/\/commission.europa.eu\/topics\/eu-competitiveness_en\" target=\"_blank\" rel=\"noreferrer noopener\">\u300c\u7af6\u4e89\u529b\u30b3\u30f3\u30d1\u30b9\u300d<\/a>\u306b\u6cbf\u3063\u3066\u3001EU\u306e\u7af6\u4e89\u529b\u3068\u7d4c\u6e08\u7e41\u6804\u3092\u4fc3\u9032\u3059\u308b\u305f\u3081\u306e\u65b0\u305f\u306a\u53d6\u308a\u7d44\u307f\u3092\u9032\u3081\u3066\u3044\u307e\u3059\u3002&nbsp;<\/p>\n\n\n\n<p>\u4f01\u696d\u306e\u904e\u5ea6\u306a\u898f\u5236\u8ca0\u62c5\u3092\u8efd\u6e1b\u3057\u3001\u6210\u9577\u306b\u914d\u616e\u3057\u305f\u74b0\u5883\u3092\u6574\u5099\u3059\u308b\u3053\u3068\u3067\u3001\u96c7\u7528\u5275\u51fa\u3001\u6295\u8cc7\u8a98\u81f4\u3001\u6301\u7d9a\u53ef\u80fd\u306a\u7d4c\u6e08\u3078\u306e\u79fb\u884c\u3092\u52a0\u901f\u3055\u305b\u308b\u3053\u3068\u304c\u72d9\u3044\u3067\u3059\u3002\u59d4\u54e1\u4f1a\u306f\u898f\u5236\u8ca0\u62c5\u3092\u4e00\u822c\u4f01\u696d\u306725%\u4ee5\u4e0a\u3001\u4e2d\u5c0f\u4f01\u696d\u3067\u306f35%\u4ee5\u4e0a\u524a\u6e1b\u3059\u308b\u76ee\u6a19\u3092\u8a2d\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002&nbsp;<\/p>\n\n\n\n<p>&nbsp;2\u670811\u65e5\u306b\u767a\u8868\u3055\u308c\u305f\u4f5c\u696d\u30d7\u30ed\u30b0\u30e9\u30e0\u3067\u4e88\u544a\u3055\u308c\u305f\u300c\u30aa\u30e0\u30cb\u30d0\u30b9\u300d\u30d1\u30c3\u30b1\u30fc\u30b8\u306f\u3001CSRD\u3001CSDDD\u3001\u70ad\u7d20\u56fd\u5883\u8abf\u6574\u30e1\u30ab\u30cb\u30ba\u30e0\uff08CBAM\uff09\u3001InvestEU\u898f\u5236\u306e\u7c21\u7d20\u5316\u3092\u542b\u307f\u3001\u6301\u7d9a\u53ef\u80fd\u6027\u3078\u306e\u79fb\u884c\u3068\u4f01\u696d\u7af6\u4e89\u529b\u306e\u5f37\u5316\u3092\u4e21\u7acb\u3055\u305b\u308b\u53d6\u308a\u7d44\u307f\u3067\u3059\u3002&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">2. <strong>CSRD\u4e3b\u8981\u6539\u6b63\u6848\u30dd\u30a4\u30f3\u30c8<\/strong>&nbsp;<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u5bfe\u8c61\u4f01\u696d\u306e\u5927\u5e45\u524a\u6e1b<\/strong>&nbsp;<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u65b0\u57fa\u6e96<\/strong>: <strong>\u5f93\u696d\u54e11,000\u4eba\u8d85\u304b\u3064\u58f2\u4e0a\u9ad85,000\u4e07\u30e6\u30fc\u30ed\u8d85\uff08\u307e\u305f\u306f\u8cb8\u501f\u5bfe\u7167\u88682,500\u4e07\u30e6\u30fc\u30ed\u8d85\uff09\u306e\u4f01\u696d\u306e\u307f&nbsp;<\/strong><\/li>\n\n\n\n<li><strong>\u52b9\u679c<\/strong>: \u5bfe\u8c61\u4f01\u696d\u657050,000\u793e\u304b\u3089\u304a\u3088\u305d<strong>7,000\u793e<\/strong>\u3078\u524a\u6e1b&nbsp;<\/li>\n\n\n\n<li><strong>\u4e00\u8cab\u6027<\/strong>: CSDDD\u306e\u57fa\u6e96\u3068\u6574\u5408&nbsp;<\/li>\n\n\n\n<li><strong>\u7b2c\u4e09\u56fd\u4f01\u696d\u306e\u57fa\u6e96\uff1a<\/strong>EU\u57df\u5185\u306e\u7d14\u58f2\u4e0a\u9ad81\u51045,000\u4e07\u30e6\u30fc\u30ed\u8d85\u304b\u3089<strong>4\u51045,000\u4e07\u30e6\u30fc\u30ed\u8d85\u3078<\/strong><\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u4e2d\u5c0f\u4f01\u696d\u306e\u4fdd\u8b77<\/strong>&nbsp;<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u4efb\u610f\u57fa\u6e96\u306e\u5c0e\u5165<\/strong>: <strong>\u5f93\u696d\u54e11,000\u4eba\u4ee5\u4e0b\u306e\u4f01\u696d\u5411\u3051\u306b\u7c21\u7d20\u5316\u3055\u308c\u305f\u4efb\u610f\u5831\u544a\u57fa\u6e96\u3092\u63a1\u7528\u4e88\u5b9a<\/strong><\/li>\n\n\n\n<li><strong>\u30d0\u30ea\u30e5\u30fc\u30c1\u30a7\u30fc\u30f3\u4fdd\u8b77<\/strong>: \u5927\u4f01\u696d\u304c\u5c0f\u898f\u6a21\u30d1\u30fc\u30c8\u30ca\u30fc\u4f01\u696d\u306b\u8981\u6c42\u3067\u304d\u308b\u60c5\u5831\u3092\u5236\u9650<\/li>\n\n\n\n<li><strong>\u8ca0\u62c5\u8efd\u6e1b\u52b9\u679c<\/strong>: \u904e\u5270\u306a\u6301\u7d9a\u53ef\u80fd\u6027\u60c5\u5831\u8981\u6c42\u304b\u3089\u306e\u4fdd\u8b77<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u5831\u544a\u5185\u5bb9\u306e\u7c21\u7d20\u5316<\/strong>&nbsp;<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>ESRS\u57fa\u6e96\u6539\u8a02<\/strong>: \u30c7\u30fc\u30bf\u30dd\u30a4\u30f3\u30c8\u6570\u306e\u5927\u5e45\u524a\u6e1b&nbsp;<\/li>\n\n\n\n<li><strong>\u898f\u5b9a\u306e\u660e\u78ba\u5316<\/strong>: \u4e0d\u660e\u77ad\u306a\u898f\u5b9a\u306e\u6574\u7406\u3068\u4ed6\u6cd5\u4ee4\u3068\u306e\u6574\u5408\u6027\u6539\u5584&nbsp;<\/li>\n\n\n\n<li><strong>\u30bb\u30af\u30bf\u30fc\u5225\u57fa\u6e96\u5ec3\u6b62<\/strong>: \u30bb\u30af\u30bf\u30fc\u5225\u306e\u8a73\u7d30\u5831\u544a\u57fa\u6e96\u306e\u63a1\u7528\u3092\u53d6\u308a\u3084\u3081&nbsp;<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u8981\u4ef6\u7de9\u548c\u3068\u79fb\u884c\u671f\u9593\u5ef6\u9577<\/strong>&nbsp;<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u5408\u7406\u7684\u4fdd\u8a3c\u306e\u5ec3\u6b62<\/strong>: \u3088\u308a\u53b3\u683c\u306a\u300c\u5408\u7406\u7684\u4fdd\u8a3c\u300d\u3078\u306e\u79fb\u884c\u3092\u53d6\u308a\u3084\u3081&nbsp;<\/li>\n\n\n\n<li><strong>\u9069\u7528\u5ef6\u671f<\/strong>: \u5927\u898f\u6a21\u30b0\u30eb\u30fc\u30d7\uff08\u5f93\u696d\u54e1250\u540d\u4ee5\u4e0a\u3001\u58f2\u4e0a5,000\u4e07\u30e6\u30fc\u30ed\u8d85\uff09\u3068\u4e2d\u898f\u6a21\u30b0\u30eb\u30fc\u30d7\uff08\u5f93\u696d\u54e1250\u540d\u4ee5\u4e0b\u3001\u58f2\u4e0a4,000\u4e07\u30e6\u30fc\u30ed\u4ee5\u4e0b\uff09\u306e\u5831\u544a\u7fa9\u52d9\u30922\u5e74\u5ef6\u671f&nbsp;<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">3. CSDDD<strong> \u4e3b\u8981\u6539\u6b63\u6848\u30dd\u30a4\u30f3\u30c8<\/strong>&nbsp;<\/h2>\n\n\n\n<p><strong>\u5831\u544a\u8981\u4ef6\u306e\u5ef6\u671f\uff1a CSDDD\u306e\u5b9f\u65bd\u671f\u9650\u30921\u5e74\u5ef6\u671f\u3057\u30012028\u5e747\u6708<\/strong>\u307e\u3067\u3068\u3057\u307e\u3059\u3002\u540c\u6642\u306b\u3001\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u30922026\u5e747\u6708\u306b\u524d\u5012\u3057\u3067\u63d0\u4f9b\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u6e96\u5099\u671f\u9593\u3092\u6709\u52b9\u6d3b\u7528\u3067\u304d\u3001\u6cd5\u5f8b\u76f8\u8ac7\u30b3\u30b9\u30c8\u3082\u524a\u6e1b\u3067\u304d\u307e\u3059\u3002&nbsp;<\/p>\n\n\n\n<p><strong>\u9069\u7528\u7bc4\u56f2\uff1a<\/strong>\u4f01\u696d\u306f\u30d0\u30ea\u30e5\u30fc\u30c1\u30a7\u30fc\u30f3\u5168\u4f53\u306e\u4f53\u7cfb\u7684\u8a55\u4fa1\u304c\u4e0d\u8981\u3068\u306a\u308a\u3001<strong>\u76f4\u63a5\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\uff08Tier1\uff09\u306e\u307f\u306e\u7bc4\u56f2<\/strong>\u3068\u306a\u308a\u307e\u3059\u3002\u76f4\u63a5\u53d6\u5f15\u5148\u3092\u8d85\u3048\u305f\u8abf\u67fb\u306f\u3001\u60aa\u5f71\u97ff\u306e\u60c5\u5831\u304c\u3042\u308b\u5834\u5408\u306e\u307f\u5b9f\u65bd\u3068\u306a\u308a\u307e\u3059\u3002&nbsp;\u3053\u306e\u63d0\u6848\u306f\u3001EU\u6cd5\u3092\u30c9\u30a4\u30c4\u306e\u30b5\u30d7\u30e9\u30a4\u30c1\u30a7\u30fc\u30f3\u6cd5\u306e\u898f\u5b9a\u3068\u6574\u5408\u3055\u305b\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u8a55\u4fa1\u983b\u5ea6\uff1a\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u8a55\u4fa1\u983b\u5ea6\u3092\u6bce\u5e74\u304b\u30895\u5e74\u3054\u3068\u306b\u5ef6\u9577<\/strong>\u3057\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u30ea\u30b9\u30af\u304c\u5224\u660e\u3057\u305f\u5834\u5408\u306f\u9069\u5b9c\u898b\u76f4\u3057\u304c\u5fc5\u8981\u3067\u3059\u3002\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u5bfe\u5fdc\u3092\u7c21\u7d20\u5316\u3057\u3001\u554f\u984c\u306e\u3042\u308b\u53d6\u5f15\u5148\u3068\u306e\u95a2\u4fc2\u3092\u5f37\u5236\u7684\u306b\u7d42\u4e86\u3059\u308b\u7fa9\u52d9\u3082\u64a4\u5ec3\u3057\u307e\u3059\u3002&nbsp;<\/p>\n\n\n\n<p><strong>\u6c11\u4e8b\u8cac\u4efb\u306e\u64a4\u56de\uff1a<\/strong>EU\u7d71\u4e00\u6761\u4ef6\u3092\u524a\u9664\u3057\u3001\u52b4\u50cd\u7d44\u5408\u3084NGO\u306b\u3088\u308b\u4ee3\u8868\u8a34\u8a1f\u306b\u95a2\u3059\u308b\u52a0\u76df\u56fd\u306e\u7fa9\u52d9\u3092\u64a4\u56de\u3059\u308b\u3053\u3068\u3067\u3001\u69d8\u3005\u306a\u56fd\u5185\u6c11\u4e8b\u8cac\u4efb\u5236\u5ea6\u306b\u59d4\u306d\u307e\u3059\u3002\u640d\u5bb3\u304c\u767a\u751f\u3059\u308b\u7b2c\u4e09\u56fd\u306e\u9069\u7528\u53ef\u80fd\u306a\u898f\u5247\u3088\u308a\u3082\u6c11\u4e8b\u8cac\u4efb\u6761\u9805\u304c\u512a\u5148\u3055\u308c\u308b\u304b\u3069\u3046\u304b\u3092\u5b9a\u7fa9\u3059\u308b\u3053\u3068\u3092\u56fd\u5185\u6cd5\u306b\u59d4\u306d\u307e\u3059\u3002\u3064\u307e\u308a\u52a0\u76df\u56fd\u304c\u4ee3\u308f\u308a\u306b\u7f70\u91d1\u7b49\u3092\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u6c17\u5019\u5909\u52d5\u7de9\u548c\u306e\u305f\u3081\u306e\u79fb\u884c\u8a08\u753b\uff1a<\/strong>\u3053\u306e\u8a08\u753b\u306e\u63a1\u7528\u306b\u95a2\u3059\u308b\u8981\u4ef6\u3092CSRD\u3068\u6574\u5408\u3055\u305b\u307e\u3059\u3002&nbsp;<\/p>\n\n\n\n<p><strong>\u91d1\u878d\u6a5f\u95a2\u306e\u7fa9\u52d9\uff1a<\/strong>\u9069\u7528\u7bc4\u56f2\u306b\u91d1\u878d\u6a5f\u95a2\u3092\u542b\u3081\u308b\u3053\u3068\u306b\u95a2\u3059\u308b\u898b\u76f4\u3057\u6761\u9805\u3092\u524a\u9664\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u76f4\u63a5\u306e\u30d3\u30b8\u30cd\u30b9\u30d1\u30fc\u30c8\u30ca\u30fc\u3092\u8d85\u3048\u305f\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u7fa9\u52d9\u306e\u524a\u6e1b\u3084\u3001\u63aa\u7f6e\u306e\u6709\u52b9\u6027\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u306e\u983b\u5ea6\u3092\u6bce\u5e74\u306e\u8a55\u4fa1\u304b\u30895\u5e74\u3054\u3068\u306e\u8a55\u4fa1\u306b\u6e1b\u3089\u3059\u3053\u3068\u306a\u3069\u3001\u30d0\u30ea\u30e5\u30fc\u30c1\u30a7\u30fc\u30f3\u5185\u306e\u5c0f\u898f\u6a21\u30d3\u30b8\u30cd\u30b9\u30d1\u30fc\u30c8\u30ca\u30fc\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3057\u307e\u3059\u3002&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">4. CSRD\u304a\u3088\u3073CSDDD\u3078\u306e\u63d0\u6848\u4fee\u6b63\u304c\u4f01\u696d\u306b\u3082\u305f\u3089\u3059\u671f\u5f85\u3055\u308c\u308b\u5229\u76ca\u306f\u4f55\u304b\uff1f&nbsp;<\/h2>\n\n\n\n<p>CSRD\u306e\u9069\u7528\u7bc4\u56f2\u7e2e\u5c0f\u3068\u5831\u544a\u8981\u4ef6\u306e\u7c21\u7d20\u5316\u306f\u3001\u4f01\u696d\u306b\u5927\u304d\u306a\u7d4c\u6e08\u7684\u30e1\u30ea\u30c3\u30c8\u3092\u3082\u305f\u3089\u3057\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\uff1a&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5e74\u9593\u7dcf\u30b3\u30b9\u30c8\u524a\u6e1b\u984d\uff1a\u7d0444\u5104\u30e6\u30fc\u30ed &nbsp;\n<ul class=\"wp-block-list\">\n<li>\u3046\u3061\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u5831\u544a\u7bc4\u56f2\u7e2e\u5c0f\u306b\u3088\u308b\u524a\u6e1b\uff1a8\u5104\u30e6\u30fc\u30ed&nbsp;<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>\u4e00\u56de\u9650\u308a\u306e\u5c0e\u5165\u30b3\u30b9\u30c8\u7bc0\u7d04\uff1a &nbsp;\n<ul class=\"wp-block-list\">\n<li>CSRD\/ESRS\u95a2\u9023\uff1a\u7d0416\u5104\u30e6\u30fc\u30ed&nbsp;<\/li>\n\n\n\n<li>\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u95a2\u9023\uff1a9\u5104\u30e6\u30fc\u30ed&nbsp;<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p>CSDDD\u306e\u4fee\u6b63\u6848\u306b\u3064\u3044\u3066\u306f\u3001\u6301\u7d9a\u53ef\u80fd\u6027\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u67a0\u7d44\u307f\u3092\u3088\u308a\u30b7\u30f3\u30d7\u30eb\u3067\u8abf\u548c\u306e\u3068\u308c\u305f\u3082\u306e\u306b\u3057\u3001\u4ee5\u4e0b\u306e\u5229\u76ca\u3092\u3082\u305f\u3089\u3057\u307e\u3059\uff1a&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u9593\u63a5\u7684\u30d3\u30b8\u30cd\u30b9\u30d1\u30fc\u30c8\u30ca\u30fc\u306b\u95a2\u3059\u308b\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u7fa9\u52d9\u306e\u7c21\u7d20\u5316&nbsp;<\/li>\n\n\n\n<li>\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u983b\u5ea6\u306e\u524a\u6e1b\uff08\u6bce\u5e74\u304b\u30895\u5e74\u3054\u3068\u3078\uff09&nbsp;<\/li>\n\n\n\n<li>\u5c0f\u898f\u6a21\u4f01\u696d\u3078\u306e\u904e\u5ea6\u306a\u60c5\u5831\u8981\u6c42\u304b\u3089\u306e\u4fdd\u8b77&nbsp;<\/li>\n\n\n\n<li>\u63a8\u5b9a\u5e74\u9593\u30b3\u30b9\u30c8\u524a\u6e1b\u984d\uff1a\u7d043\u51042,000\u4e07\u30e6\u30fc\u30ed&nbsp;<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">5. CSRD\u306e\u30c0\u30d6\u30eb\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u306e\u539f\u5247\u3092\u5909\u66f4\u3057\u3066\u3044\u308b\u304b\uff1f&nbsp;<\/h2>\n\n\n\n<p>\u3053\u306e\u63d0\u6848\u3067\u306f<strong>\u300c\u30c0\u30d6\u30eb\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u306e\u8996\u70b9\u300d\u3092\u5909\u66f4\u3057\u3066\u3044\u307e\u305b\u3093\u3002<\/strong>\u3064\u307e\u308a\u3001\u9069\u7528\u7bc4\u56f2\u5185\u306b\u6b8b\u308b\u4f01\u696d\u306f\u3001\u8ca1\u52d9\u3068\u30a4\u30f3\u30d1\u30af\u30c8\u306b\u3064\u3044\u3066\u5831\u544a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">6. EU\u30bf\u30af\u30bd\u30ce\u30df<strong>\u4e3b\u8981\u6539\u6b63\u6848\u30dd\u30a4\u30f3\u30c8<\/strong>&nbsp;<\/h2>\n\n\n\n<p><strong>\u5831\u544a\u7fa9\u52d9\u306e\u7de9\u548c\uff1a<\/strong>\u5f93\u696d\u54e11,000\u4eba\u4ee5\u4e0b\u3001\u58f2\u4e0a\u9ad84\u51045,000\u4e07\u30e6\u30fc\u30ed\u4ee5\u4e0b\u306e\u5927\u4f01\u696d\u306f\u3001\u30bf\u30af\u30bd\u30ce\u30df\u5831\u544a\u304c\u4efb\u610f\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u5831\u544a\u7fa9\u52d9\u306e\u3042\u308b\u4f01\u696d\u6570\u304c\u5927\u5e45\u306b\u6e1b\u5c11\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u90e8\u5206\u9069\u5408\u306e\u8a8d\u8b58\uff1a<\/strong>\u5b8c\u5168\u3067\u306f\u306a\u304f\u90e8\u5206\u7684\u306b\u30bf\u30af\u30bd\u30ce\u30df\u8981\u4ef6\u3092\u6e80\u305f\u3059\u4f01\u696d\u3082\u3001\u305d\u306e\u9032\u6357\u3092\u5831\u544a\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u3001\u4f01\u696d\u306e\u6301\u7d9a\u53ef\u80fd\u6027\u3078\u306e\u53d6\u308a\u7d44\u307f\u3092\u3088\u308a\u67d4\u8edf\u306b\u8a55\u4fa1\u30fb\u8a8d\u8b58\u3059\u308b\u4ed5\u7d44\u307f\u3068\u306a\u308a\u307e\u3059\u3002&nbsp;<\/p>\n\n\n\n<p><strong>\u5831\u544a\u306e\u7c21\u7d20\u5316\uff1a<\/strong>\u5831\u544a\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u3092\u7c21\u7d20\u5316\u3057\u3001\u30c7\u30fc\u30bf\u30dd\u30a4\u30f3\u30c8\u3092\u7d0470%\u524a\u6e1b\u3002\u8ca1\u52d9\u7684\u306b\u91cd\u8981\u3067\u306a\u3044\u6d3b\u52d5\uff08\u7dcf\u58f2\u4e0a\u30fb\u8cc7\u672c\u652f\u51fa\u30fb\u7dcf\u8cc7\u7523\u306e10%\u4ee5\u4e0b\uff09\u306e\u8a55\u4fa1\u3092\u514d\u9664\u3057\u307e\u3059\u3002&nbsp;<\/p>\n\n\n\n<p><strong>\u9280\u884c\u5411\u3051\u6307\u6a19\u306e\u6539\u5584\uff1a<\/strong>\u9280\u884c\u306e\u30b0\u30ea\u30fc\u30f3\u30a2\u30bb\u30c3\u30c8\u6bd4\u7387\uff08GAR\uff09\u8a08\u7b97\u65b9\u6cd5\u3092\u6539\u5584\u3057\u3001\u5f93\u696d\u54e11,000\u4eba\u672a\u6e80\u306e\u4f01\u696d\u3078\u306e\u30a8\u30af\u30b9\u30dd\u30fc\u30b8\u30e3\u30fc\u3092\u5206\u6bcd\u304b\u3089\u9664\u5916\u53ef\u80fd\u306b\u3057\u307e\u3059\u3002&nbsp;<\/p>\n\n\n\n<p><strong>DNSH\u300c\u91cd\u5927\u306a\u5bb3\u3092\u4e0e\u3048\u306a\u3044\u300d\u57fa\u6e96\u306e\u7c21\u7d20\u5316\uff1a<\/strong>\u5316\u5b66\u7269\u8cea\u95a2\u9023\u306e\u8907\u96d1\u306a\u57fa\u6e96\u306b\u3064\u3044\u3066\u30012\u3064\u306e\u4ee3\u66ff\u6848\u3092\u63d0\u793a\u3057\u30d1\u30d6\u30ea\u30c3\u30af\u30b3\u30f3\u30b5\u30eb\u30c6\u30fc\u30b7\u30e7\u30f3\u3092\u5b9f\u65bd\u4e2d\u3002&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">7. CBAM<strong> \u4e3b\u8981\u6539\u6b63\u6848\u30dd\u30a4\u30f3\u30c8<\/strong>&nbsp;<\/h2>\n\n\n\n<p><strong>\u5c0f\u898f\u6a21\u8f38\u5165\u696d\u8005\u306e\u514d\u9664\uff1a<\/strong>\u5e74\u959350\u30c8\u30f3\u672a\u6e80\u306eCBAM\u5bfe\u8c61\u5546\u54c1\u3092\u8f38\u5165\u3059\u308b\u696d\u8005\uff08\u4e3b\u306b\u4e2d\u5c0f\u4f01\u696d\u3084\u500b\u4eba\uff09\u306f\u5b8c\u5168\u306b\u514d\u9664\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u95be\u5024\u306f\u8f38\u5165\u696d\u80051\u793e\u3042\u305f\u308a\u5e73\u5747\u7d0480\u30c8\u30f3\u306eCO2\u76f8\u5f53\u91cf\u306b\u5bfe\u5fdc\u3002\u3053\u308c\u306b\u3088\u308a\u7d0490%\u306e\u8f38\u5165\u696d\u8005\u304c\u514d\u9664\u3055\u308c\u308b\u4e00\u65b9\u3001\u5bfe\u8c61\u6392\u51fa\u91cf\u306e99%\u4ee5\u4e0a\u306f\u30ab\u30d0\u30fc\u3055\u308c\u305f\u307e\u307e\u3068\u306a\u308a\u307e\u3059\u3002&nbsp;<\/p>\n\n\n\n<p><strong>\u6b8b\u308a\u306e\u5bfe\u8c61\u4f01\u696d\u3078\u306e\u7c21\u7d20\u5316\uff1a<\/strong>\u7533\u544a\u8005\u306e\u8a8d\u53ef\u30d7\u30ed\u30bb\u30b9\u3084\u6392\u51fa\u91cf\u8a08\u7b97\u65b9\u6cd5\u3001\u305d\u3057\u3066\u8ca1\u52d9\u8cac\u4efb\u5c65\u884c\u306e\u7c21\u7d20\u5316\u3092\u306f\u3058\u3081\u3001\u5831\u544a\u8981\u4ef6\u306e\u7de9\u548c\u306b\u53d6\u308a\u7d44\u307f\u307e\u3059\u3002&nbsp;<\/p>\n\n\n\n<p><strong>\u52b9\u679c\u5f37\u5316\u306e\u53d6\u308a\u7d44\u307f\uff1a<\/strong>\u4e0d\u6b63\u884c\u70ba\u9632\u6b62\u6761\u9805\u306e\u5f37\u5316\u3001\u56fd\u5185\u5f53\u5c40\u3068\u9023\u643a\u3057\u305f\u8fc2\u56de\u9632\u6b62\u6226\u7565\u306e\u958b\u767a\u3092\u5b9f\u65bd\u3057\u307e\u3059\u3002&nbsp;<\/p>\n\n\n\n<p><strong>\u6539\u6b63CBAM\u898f\u5247\u306f2025\u5e7410\u670817\u65e5\u306b<a href=\"https:\/\/eur-lex.europa.eu\/eli\/reg\/2025\/2083\/oj\/eng\/pdf\">\u5b98\u5831\u306b\u63b2\u8f09<\/a>\u3055\u308c\u307e\u3057\u305f\uff082025\u5e7410\u670817\u65e5\uff09<\/strong><\/p>\n\n\n\n<p><strong>\u4e3b\u306a\u5909\u66f4\u70b9:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u30c7\u30df\u30cb\u30df\u30b9\u514d\u9664:<\/strong> \u5e74\u959350\u30c8\u30f3\u306e\u95be\u5024(\u6c34\u7d20\u3068\u96fb\u529b\u3092\u9664\u304f)<\/li>\n\n\n\n<li><strong>\u70ad\u7d20\u4fa1\u683c\u63a7\u9664:<\/strong> \u8f38\u5165\u8005\u306f\u7b2c\u4e09\u56fd\u3067\u652f\u6255\u3063\u305f\u70ad\u7d20\u30b3\u30b9\u30c8\u3092\u63a7\u9664\u53ef\u80fd<\/li>\n\n\n\n<li><strong>\u5831\u544a\u306e\u59d4\u4efb:<\/strong> \u7533\u544a\u8005\u306f\u5831\u544a\u306e\u305f\u3081\u306b\u300cCBAM\u4ee3\u7406\u4eba\u300d\u3092\u4efb\u547d\u53ef\u80fd<\/li>\n\n\n\n<li><strong>\u5831\u544a\u671f\u9650:<\/strong> \u6bce\u5e749\u670830\u65e5\u307e\u3067\u5ef6\u9577<\/li>\n\n\n\n<li><strong>\u691c\u8a3c:<\/strong> \u5b9f\u969b\u306e\u6392\u51fa\u91cf\u306e\u307f\u691c\u8a3c\u304c\u5fc5\u8981\u3002\u30c7\u30d5\u30a9\u30eb\u30c8\u5024\u306f\u514d\u9664<\/li>\n\n\n\n<li><strong>\u30c7\u30d5\u30a9\u30eb\u30c8\u5024:<\/strong> \u73fe\u5728\u4f7f\u7528\u53ef\u80fd<\/li>\n\n\n\n<li><strong>\u8a3c\u660e\u66f8\u8cfc\u5165:<\/strong> 2026\u5e74\u306e\u6392\u51fa\u91cf\u306b\u3064\u3044\u3066\u306f\u30012027\u5e742\u6708\u304b\u3089\u958b\u59cb<\/li>\n\n\n\n<li><strong>\u8a3c\u660e\u66f8\u6bd4\u7387:<\/strong> \u56db\u534a\u671f\u30ab\u30d0\u30ec\u30c3\u30b8\u304c50%\u306b\u524a\u6e1b\u3002EU ETS\u7121\u511f\u5272\u5f53\u304c\u7d71\u5408<\/li>\n\n\n\n<li><strong>\u8cb7\u623b\u3057\u671f\u9650:<\/strong> \u6bce\u5e7410\u670831\u65e5<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">8. ESRS\u4e3b\u8981\u6539\u8a02\u6848\u30dd\u30a4\u30f3\u30c8\uff082025\u5e747\u670831\u65e5\uff09<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><\/h2>\n\n\n\n<p><strong>ESRS\u6539\u8a02\u306b\u3064\u3044\u3066\u306f\u3001\u6b27\u5dde\u59d4\u54e1\u4f1a\u304c\u6b63\u5f0f\u306bEFRAG\uff08\u6b27\u5dde\u8ca1\u52d9\u5831\u544a\u8aee\u554f\u30b0\u30eb\u30fc\u30d7\uff09\u3078\u6539\u8a02\u696d\u52d9\u3092<a href=\"https:\/\/www.efrag.org\/sites\/default\/files\/media\/document\/2025-03\/Commissioner%20Albuquerque%20Letter%20to%20EFRAG%20March%202025.pdf?utm_source=brevo&amp;utm_campaign=NL7_25_EU&amp;utm_medium=email\" target=\"_blank\" rel=\"noreferrer noopener\">\u59d4\u8a17<\/a>\u3002\u671f\u9650\u306f2025\u5e7411\u670830\u65e5\u3078<a href=\"https:\/\/www.efrag.org\/en\/news-and-calendar\/news\/extended-duration-of-efrags-public-consultation-on-esrs-simplification\" target=\"_blank\" rel=\"noreferrer noopener\">\u5ef6\u671f<\/a><\/strong>\u3055\u308c\u3066\u3044\u307e\u3059\u3002&nbsp;<br><strong>2025\u5e747\u670831\u65e5\u3001 EFRAG\u304c\u6539\u8a02\u7248ESRS\u516c\u958b\u8349\u6848\u3092<a href=\"https:\/\/www.efrag.org\/en\/amended-esrs-0\" target=\"_blank\" rel=\"noreferrer noopener\">\u767a\u8868<\/a>\u3057\u307e\u3057\u305f\u3002&nbsp;<\/strong><\/p>\n\n\n\n<p><strong>\u5831\u544a\u8981\u4ef6\u306e\u5927\u5e45\u524a\u6e1b\uff1a<\/strong>&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u7fa9\u52d9\u7684\u30c7\u30fc\u30bf\u30dd\u30a4\u30f3\u30c8\uff08\u91cd\u8981\u306a\u5834\u5408\u306b\u5831\u544a\uff09\uff1a57%\u524a\u6e1b<\/strong>&nbsp;<\/li>\n\n\n\n<li><strong>\u7dcf\u958b\u793a\u9805\u76ee\uff08\u7fa9\u52d9\u7684+\u4efb\u610f\u7684\uff09\uff1a68%\u524a\u6e1b<\/strong>&nbsp;<\/li>\n\n\n\n<li><strong>\u57fa\u6e96\u306e\u9577\u3055\uff1a55%\u524a\u6e1b<\/strong>&nbsp;<\/li>\n\n\n\n<li><strong>DMA\u306e\u5408\u7406\u5316<\/strong>&nbsp;<\/li>\n\n\n\n<li><strong>\u4efb\u610f\u958b\u793a\u306e\u524a\u9664<\/strong>&nbsp;<\/li>\n\n\n\n<li><strong>\u8a00\u8a9e\u3068\u69cb\u9020\u306e\u660e\u78ba\u5316<\/strong>&nbsp;<\/li>\n\n\n\n<li><strong>\u57fa\u6e96\u9593\u306e\u91cd\u8907\u524a\u6e1b<\/strong>&nbsp;<\/li>\n\n\n\n<li><strong>\u904e\u5ea6\u306a\u30b3\u30b9\u30c8\u30fb\u52b4\u529b\u306e\u514d\u9664\u3092\u542b\u3080\u8efd\u6e1b\u63aa\u7f6e\u306e\u5c0e\u5165<\/strong><\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">9. \u4eca\u5f8c\u306e\u6cd5\u6848\u6210\u7acb\u30d7\u30ed\u30bb\u30b9&nbsp;<\/h2>\n\n\n\n<p>\u30aa\u30e0\u30cb\u30d0\u30b9\u7c21\u7d20\u5316\u30d1\u30c3\u30b1\u30fc\u30b8\u306f\u3001\u4ee5\u4e0b\u306e\u30d7\u30ed\u30bb\u30b9\u3092\u7d4c\u3066\u6210\u7acb\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u4e3b\u8981\u306a\u30b9\u30c6\u30c3\u30d7\uff1a<\/strong> <\/p>\n\n\n\n<p>1. \u6b27\u5dde\u59d4\u54e1\u4f1a\u63d0\u6848\uff082025\u5e742\u670826\u65e5\uff09 <br>2. \u6b27\u5dde\u7406\u4e8b\u4f1a\u6b63\u5f0f\u5408\u610f\uff082025\u5e746\u670823\u65e5\uff09 <br>3. \u6b27\u5dde\u8b70\u4f1a\u63a1\u6c7a\uff082025\u5e7411\u670813\u65e5\u4e88\u5b9a\uff09 <br>4. \u4e09\u8005\u5354\u8b70\uff082025\u5e74\u5f8c\u534a\u301c2026\u5e74\u521d\u982d\u4e88\u5b9a\uff09 <br>5. \u6700\u7d42\u6cd5\u6587\u6210\u7acb\uff082026\u5e74\u7b2c2\u56db\u534a\u671f\u4e88\u5b9a\uff09 <br><br><strong>\u5be9\u8b70\u72b6\u6cc1\u3068\u6700\u65b0\u306e\u65e5\u7a0b\u306b\u3064\u3044\u3066\u306f\u3001<a href=\"https:\/\/tofuac.com\/ja\/news\/10\/2025\/omnibus-update\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u5c02\u7528\u30da\u30fc\u30b8<\/a>\u3067\u968f\u6642\u66f4\u65b0\u3057\u3066\u3044\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u6b27\u5dde\u8b70\u4f1a\u3067\u306e\u63a1\u6c7a<\/strong>&nbsp;<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u63a1\u629e\u306b\u306f\u300c\u7d76\u5bfe\u591a\u6570\u300d\u304c\u5fc5\u8981&nbsp;<\/li>\n\n\n\n<li>\u51fa\u5e2d\u8b70\u54e1\u3060\u3051\u3067\u306a\u304f\u3001\u5168\u6b27\u5dde\u8b70\u4f1a\u8b70\u54e1\uff08MEP\uff09\u306e\u534a\u6570\u4ee5\u4e0a\u306e\u8cdb\u6210\u304c\u5fc5\u9808&nbsp;<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u6b27\u5dde\u7406\u4e8b\u4f1a\u3067\u306e\u63a1\u6c7a<\/strong>&nbsp;<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u63a1\u629e\u306b\u306f\u300c\u7279\u5b9a\u591a\u6570\u6c7a\u300d\u304c\u5fc5\u8981&nbsp;<\/li>\n\n\n\n<li>\u5c11\u306a\u304f\u3068\u3082\u52a0\u76df\u56fd\u306e55%\uff0827\u304b\u56fd\u4e2d15\u304b\u56fd\u4ee5\u4e0a\uff09\u306e\u8cdb\u6210&nbsp;<\/li>\n\n\n\n<li>\u3055\u3089\u306b\u8cdb\u6210\u56fd\u306fEU\u7dcf\u4eba\u53e3\u306e65%\u4ee5\u4e0a\u3092\u4ee3\u8868\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u6761\u4ef6&nbsp;<\/li>\n<\/ul>\n\n\n\n<p>\u4e21\u6a5f\u95a2\u3067\u627f\u8a8d\u3055\u308c\u308c\u3070\u6cd5\u6848\u304c\u6210\u7acb\u3057\u3001\u65b0\u305f\u306a\u7c21\u7d20\u5316\u3055\u308c\u305f\u6301\u7d9a\u53ef\u80fd\u6027\u898f\u5236\u304c\u65bd\u884c\u3055\u308c\u307e\u3059\u3002&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u4eca\u5f8c\u306e\u5c55\u671b<\/h3>\n\n\n\n<p>\u4f01\u696d\u3068\u3057\u3066\u306f\u3001\u3053\u306e\u7c21\u7d20\u5316\u306e\u6d41\u308c\u3092\u5358\u306b\u300c\u5831\u544a\u8ca0\u62c5\u306e\u8efd\u6e1b\u300d\u3068\u6349\u3048\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u6301\u7d9a\u53ef\u80fd\u6027\u3078\u306e\u53d6\u308a\u7d44\u307f\u3092\u7af6\u4e89\u512a\u4f4d\u6027\u306b\u5909\u3048\u308b\u6226\u7565\u7684\u6a5f\u4f1a\u3068\u3057\u3066\u6d3b\u7528\u3059\u3079\u304d\u3067\u3057\u3087\u3046\u3002\u3053\u306e\u3088\u3046\u306a\u898f\u5236\u74b0\u5883\u306e\u5909\u5316\u3092\u5358\u306a\u308b\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u554f\u984c\u3067\u306f\u306a\u304f\u3001\u7d4c\u55b6\u6226\u7565\u4e0a\u306e\u91cd\u8981\u8ab2\u984c\u3068\u3057\u3066\u4f4d\u7f6e\u3065\u3051\u3001\u5b9f\u52d9\u7684\u306a\u5bfe\u5fdc\u7b56\u3068\u5c06\u6765\u3092\u898b\u636e\u3048\u305f\u6226\u7565\u3092\u69cb\u7bc9\u3059\u308b\u3053\u3068\u3082\u91cd\u8981\u3067\u3057\u3087\u3046\u3002\u4eca\u5f8c\u306e\u6700\u65b0\u52d5\u5411\u306b\u3064\u3044\u3066\u306f\u3001\u6b27\u5dde\u30d5\u30a3\u30f3\u30e9\u30f3\u30c9\u73fe\u5730\u304b\u3089\u5b9a\u671f\u7684\u306a\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\u3092\u901a\u3058\u3066\u304a\u4f1d\u3048\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p>Photo by <a href=\"http:\/\/Photo by &lt;a href=&quot;https:\/\/unsplash.com\/@varpap?utm_content=creditCopyText&amp;utm_medium=referral&amp;utm_source=unsplash&quot;&gt;Vardan Papikyan&lt;\/a&gt; on &lt;a href=&quot;https:\/\/unsplash.com\/photos\/a-person-holding-a-piece-of-a-puzzle-in-their-hands-DnXqvmS0eXM?utm_content=creditCopyText&amp;utm_medium=referral&amp;utm_source=unsplash&quot;&gt;Unsplash&lt;\/a&gt;\" target=\"_blank\" rel=\"noreferrer noopener\">Vardan Papikyan on Unsplash<\/a><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u6700\u65b0\u306e\u5be9\u8b70\u72b6\u6cc1\u30fb\u65e5\u7a0b\u306b\u3064\u3044\u3066\u306f\u3001\u3010\u968f\u6642\u66f4\u65b0\u30da\u30fc\u30b8\u3011\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\uff08\u6700\u7d42\u66f4\u65b0\uff1a2025\u5e7410\u670822\u65e5\uff09\u3002\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 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":971,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7],"tags":[33,15,22,37,18],"class_list":["post-967","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sustainability-report","tag-csddd","tag-csrd","tag-esrs","tag-37","tag-sustainability-report"],"_links":{"self":[{"href":"https:\/\/tofuac.com\/ja\/wp-json\/wp\/v2\/posts\/967","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=967"}],"version-history":[{"count":79,"href":"https:\/\/tofuac.com\/ja\/wp-json\/wp\/v2\/posts\/967\/revisions"}],"predecessor-version":[{"id":1365,"href":"https:\/\/tofuac.com\/ja\/wp-json\/wp\/v2\/posts\/967\/revisions\/1365"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tofuac.com\/ja\/wp-json\/wp\/v2\/media\/971"}],"wp:attachment":[{"href":"https:\/\/tofuac.com\/ja\/wp-json\/wp\/v2\/media?parent=967"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tofuac.com\/ja\/wp-json\/wp\/v2\/categories?post=967"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tofuac.com\/ja\/wp-json\/wp\/v2\/tags?post=967"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}