{"id":258439,"date":"2022-07-28T10:14:56","date_gmt":"2022-07-28T01:14:56","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=258439"},"modified":"2025-09-26T18:52:56","modified_gmt":"2025-09-26T09:52:56","slug":"release-article-21","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/release-article-21\/","title":{"rendered":"\u3014\u4eca\u3053\u305d\u78ba\u8a8d\u3057\u305f\u3044\u3015\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u53ca\u3073\u6c17\u5019\u95a2\u9023\u958b\u793a\u306e\u73fe\u72b6\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u958b\u793a\u306e\u73fe\u72b6\u3068\u53c2\u8003\u3068\u306a\u308b\u516c\u8868\u60c5\u5831\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><span style=\"color: #800000;\"><strong>\u3014\u4eca\u3053\u305d\u78ba\u8a8d\u3057\u305f\u3044\u3015<\/strong><\/span><\/h4>\n<h3 style=\"text-align: center;\"><strong>\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3<span style=\"font-size: 20px;\">\u53ca\u3073<\/span>\u6c17\u5019\u95a2\u9023\u958b\u793a<span style=\"font-size: 20px;\">\u306e<\/span>\u73fe\u72b6<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff11\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u958b\u793a\u306e\u73fe\u72b6\u3068\u53c2\u8003\u3068\u306a\u308b\u516c\u8868\u60c5\u5831\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u53f2\u5f69\u76e3\u67fb\u6cd5\u4eba\u3000\u30d1\u30fc\u30c8\u30ca\u30fc<br \/>\n\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u897f\u7530\u3000\u53cb\u6d0b<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u3010\u306f\u3058\u3081\u306b\u3011<\/strong><\/h4>\n<p>\u6628\u4eca\u3001\u975e\u8ca1\u52d9\u60c5\u5831\uff08\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u3001\u6c17\u5019\u95a2\u9023\u7b49\uff09\u306e\u958b\u793a\u3092\u91cd\u8996\u3059\u308b\u6a5f\u95a2\u6295\u8cc7\u5bb6\u304c\u5897\u3048\u3066\u3044\u308b\u305f\u3081\u3001\u4e16\u754c\u7684\u306b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u53ca\u3073\u6c17\u5019\u95a2\u9023\u306e\u958b\u793a\u304c\u9032\u3093\u3067\u3044\u308b\u3002<\/p>\n<p>\u307e\u305f\u30012021\u5e74\uff16\u6708\u306b\u6539\u8a02\u3055\u308c\u305f<a title=\"\u65e5\u672c\u53d6\u5f15\u6240\u30b0\u30eb\u30fc\u30d7\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.jpx.co.jp\/equities\/listing\/cg\/tvdivq0000008jdy-att\/nlsgeu000005lnul.pdf\" target=\"_blank\" rel=\"noopener\">\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u30fb\u30b3\u30fc\u30c9<\/a>\u306e<a title=\"\u65e5\u672c\u53d6\u5f15\u6240\u30b0\u30eb\u30fc\u30d7\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.jpx.co.jp\/equities\/listing\/cg\/tvdivq0000008jdy-att\/nlsgeu000005lnul.pdf#page=13\" target=\"_blank\" rel=\"noopener\">\u88dc\u5145\u539f\u5247\uff13\uff0d\uff11\u2462<\/a>\u3067\u306f\u3001\u30d7\u30e9\u30a4\u30e0\u5e02\u5834\u306e\u4e0a\u5834\u4f01\u696d\u306b\u5bfe\u3057\u3001\u6c17\u5019\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u958b\u793a\u30bf\u30b9\u30af\u30d5\u30a9\u30fc\u30b9\uff08TCFD\uff09\u53c8\u306f\u305d\u308c\u3068\u540c\u7b49\u306e\u56fd\u969b\u7684\u67a0\u7d44\u307f\u306b\u57fa\u3065\u304f\u6c17\u5019\u5909\u52d5\u958b\u793a\u306e\u8cea\u3068\u91cf\u306e\u5145\u5b9f\u3092\u6c42\u3081\u3066\u3044\u308b\u3002<\/p>\n<div style=\"padding: 10px; border: 1px dashed #000000; background-color: #ffffff; border-radius: 0px; margin-bottom: 20px;\">\n<p>\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u958b\u793a\u300d\u3068\u306f\u3001\u5730\u7403\u74b0\u5883\u7b49\u3078\u306e\u914d\u616e\u3084\u793e\u4f1a\u30b7\u30b9\u30c6\u30e0\u306e\u5909\u5316\u3092\u8e0f\u307e\u3048\u3001\u4e2d\u9577\u671f\u306b\u6e21\u3063\u3066\u826f\u597d\u306a\u7d4c\u6e08\u6d3b\u52d5\u3092\u7dad\u6301\u3057\u7d9a\u3051\u308b\u306b\u3042\u305f\u3063\u3066\u3001\u60f3\u5b9a\u3055\u308c\u308b\u30ea\u30b9\u30af\u53ca\u3073\u4f01\u696d\u306e\u5bfe\u5fdc\u7b49\u3092\u958b\u793a\u3059\u308b\u3053\u3068\u3092\u3044\u3046\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\u300c\u6c17\u5019\u95a2\u9023\u306e\u958b\u793a\u300d\u3068\u306f\u3001\u6c17\u5019\u95a2\u9023\u306b\u95a2\u3059\u308b\u30ea\u30b9\u30af\u53ca\u3073\u4f01\u696d\u306e\u5bfe\u5fdc\u7b49\u3092\u958b\u793a\u3059\u308b\u3053\u3068\u3092\u3044\u3046\u3002<\/p>\n<\/div>\n<p>\u3053\u306e\u3088\u3046\u306a\u4e2d\u30012022\u5e74\uff13\u670831\u65e5\u306b\u56fd\u969b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08ISSB\uff09\u304b\u3089\u3001IFRS S1\u53f7\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u958b\u793a\u306b\u95a2\u3059\u308b\u5168\u822c\u7684\u8981\u6c42\u4e8b\u9805\u300d\uff08\u4ee5\u4e0b\u3001\u300cS1\u53f7\u300d\u3068\u3044\u3046\uff09\u53ca\u3073IFRS S2\u53f7\u300c\u6c17\u5019\u95a2\u9023\u958b\u793a\u300d\u306e\u516c\u958b\u8349\u6848\uff08\u4ee5\u4e0b\u3001\u300cS2\u53f7\u300d\u3068\u3044\u3046\uff09\u304c\u516c\u8868\u3055\u308c\u305f\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\">\u3010\u53c2\u8003\u3011\u3000IFRS\u8ca1\u56e3\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u300c<a title=\"IFRS\u8ca1\u56e3\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.ifrs.org\/content\/dam\/ifrs\/project\/general-sustainability-related-disclosures\/japanese\/jpn-exposure-draft-ifrs-s1-general-requirements.pdf\" target=\"_blank\" rel=\"noopener\">IFRS S1\u53f7\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u5168\u822c\u7684\u8981\u6c42\u4e8b\u9805\uff3b\u6848\uff3d\u300d<\/a>\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u300c<a title=\"IFRS\u8ca1\u56e3\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.ifrs.org\/content\/dam\/ifrs\/project\/climate-related-disclosures\/japanese\/jpn-exposure-draft-ifrs-s2-climate.pdf\" target=\"_blank\" rel=\"noopener\">IFRS S2\u53f7\u300c\u6c17\u5019\u95a2\u9023\u958b\u793a\uff3b\u6848\uff3d\u300d<\/a>\u300d<\/p>\n<\/div><\/div>\n<p>\u307e\u305f\u3001\u65e5\u672c\u3067\u3082S1\u53f7\u53ca\u3073S2\u53f7\u306e\u958b\u793a\u3092\u691c\u8a0e\u3059\u308b\u305f\u3081\u306b\u30012022\u5e74\uff17\u6708\uff11\u65e5\u306b\u516c\u76ca\u8ca1\u56e3\u6cd5\u4eba\u8ca1\u52d9\u4f1a\u8a08\u57fa\u6e96\u6a5f\u69cb\u5185\u306b\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u59d4\u54e1\u4f1a\uff08SSBJ\uff09\u304c\u8a2d\u7acb\u3055\u308c\u3066\u3044\u308b\u3002\u305d\u306e\u305f\u3081\u3001\u65e5\u672c\u3067\u3082\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u53ca\u3073\u6c17\u5019\u95a2\u9023\u306e\u958b\u793a\u304c\u4eca\u5f8c\u6c42\u3081\u3089\u308c\u308b\u3053\u3068\u304c\u60f3\u5b9a\u3055\u308c\u308b\u3002<\/p>\n<p>\u4eca\u3001\u5404\u793e\u304c\u884c\u3046\u5bfe\u5fdc\u3068\u3057\u3066\u306f\u3001\u60c5\u5831\u53ce\u96c6\u304c\u91cd\u8981\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002\u305d\u3053\u3067\u3001\u4eca\u56de\u304b\u3089\uff13\u56de\u306b\u308f\u305f\u3063\u3066\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u53ca\u3073\u6c17\u5019\u95a2\u9023\u958b\u793a\u306e\u6982\u8981\u3092\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#e0ffff;color:#000000;border-color:#4682b4;\">\n\t\t<p style=\"margin-left: 75px; text-indent: -75px; margin-bottom: 3px;\">\u3010\u7b2c\uff11\u56de\u3011\u3000\u958b\u793a\u306e\u73fe\u72b6\u3068\u53c2\u8003\u3068\u306a\u308b\u516c\u8868\u60c5\u5831\uff08\u672c\u7a3f\uff09<\/p>\n<p style=\"margin-left: 75px; text-indent: -75px; margin-bottom: 3px;\">\u3010\u7b2c\uff12\u56de\u3011\u3000IFRS S1\u53f7\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u958b\u793a\u306b\u95a2\u3059\u308b\u5168\u822c\u7684\u8981\u6c42\u4e8b\u9805\u300d\uff3b\u6848\uff3d\u306e\u6982\u8981<\/p>\n<p style=\"margin-left: 75px; text-indent: -75px; margin-bottom: 3px;\">\u3010\u7b2c\uff13\u56de\u3011\u3000IFRS S2\u53f7\u300c\u6c17\u5019\u95a2\u9023\u958b\u793a\u300d\uff3b\u6848\uff3d\u306e\u6982\u8981<\/p>\n<\/div><!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2160\u3000\u73fe\u72b6\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u53ca\u3073\u6c17\u5019\u95a2\u9023\u306e\u958b\u793a<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u958b\u793a<\/strong><\/h4>\n<p>\u73fe\u72b6\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u958b\u793a\u3068\u3057\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u57fa\u6e96\u306a\u3069\u3092\u53c2\u8003\u306b\u958b\u793a\u3057\u3066\u3044\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff11\uff09\u3000GRI\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9<\/strong><\/p>\n<p>\u300c<a title=\"\u65e5\u672c\u53d6\u5f15\u6240\u30b0\u30eb\u30fc\u30d7\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.jpx.co.jp\/corporate\/sustainability\/esgknowledgehub\/disclosure-framework\/05.html\" target=\"_blank\" rel=\"noopener\">\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30ec\u30dd\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30a4\u30cb\u30b7\u30a2\u30c6\u30a3\u30d6\uff08Global Reporting Initiative, GRI\uff09\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9<\/a>\u300d\uff08\u65e5\u672c\u53d6\u5f15\u6240\u30b0\u30eb\u30fc\u30d7\uff09<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff12\uff09\u3000\u56fd\u969b\u7d71\u5408\u5831\u544a\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af<\/strong><\/p>\n<p>\u300c<a title=\"\u65e5\u672c\u53d6\u5f15\u6240\u30b0\u30eb\u30fc\u30d7\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.jpx.co.jp\/corporate\/sustainability\/esgknowledgehub\/disclosure-framework\/04.html\" target=\"_blank\" rel=\"noopener\">\u56fd\u969b\u7d71\u5408\u5831\u544a\u8a55\u8b70\u4f1a\uff08International Integrated Reporting Council,IIRC\uff09\u56fd\u969b\u7d71\u5408\u5831\u544a\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af<\/a>\u300d\uff08\u65e5\u672c\u53d6\u5f15\u6240\u30b0\u30eb\u30fc\u30d7\uff09<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff13\uff09\u3000SASB\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9<\/strong><\/p>\n<p>\u300c<a title=\"\u65e5\u672c\u53d6\u5f15\u6240\u30b0\u30eb\u30fc\u30d7\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.jpx.co.jp\/corporate\/sustainability\/esgknowledgehub\/disclosure-framework\/03.html\" target=\"_blank\" rel=\"noopener\">SASB\uff08Sustainability Accounting Standards Board, \u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3 \u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\uff09\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9<\/a>\u300d\uff08\u65e5\u672c\u53d6\u5f15\u6240\u30b0\u30eb\u30fc\u30d7\uff09<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\">\uff08\uff11\uff09\u3000GRI\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9<\/h4>\n<p>GRI\uff08\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30ec\u30dd\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30a4\u30cb\u30b7\u30a2\u30c6\u30a3\u30d6\uff09\u306f\u30011997\u5e74\u306b\u30dc\u30b9\u30c8\u30f3\u3067\u8a2d\u7acb\u3055\u308c\u305f\u56e3\u4f53\u3067\u3042\u308b\u3002GRI\u306f\u30012016\u5e74\u306bGRI\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u3092\u516c\u8868\u3057\u3066\u3044\u308b\u3002<\/p>\n<div style=\"padding: 10px; border: 1px dashed #000000; background-color: #ffffff; border-radius: 0px; margin-bottom: 20px;\">\u300cGRI\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u300d\u3068\u306f\u3001\u4f1a\u793e\u304c\u7d4c\u6e08\u3001\u74b0\u5883\u3001\u793e\u4f1a\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u3092\u5831\u544a\u3057\u3001\u6301\u7d9a\u53ef\u80fd\u306a\u767a\u5c55\u3078\u306e\u8ca2\u732e\u3092\u8aac\u660e\u3059\u308b\u305f\u3081\u306e\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3067\u3042\u308b\u3002<\/div>\n<p>\u305d\u3057\u3066\u3001GRI\u306f2021\u5e7410\u6708\uff15\u65e5\u3001\u5171\u901a\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u306e\u6539\u8a02\u7248\u3001\u53ca\u3073\u77f3\u6cb9\u30fb\u30ac\u30b9\u306e\u30bb\u30af\u30bf\u30fc\u5225\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u3092\u516c\u8868\u3057\u3066\u3044\u308b\u304c\u3001\u73fe\u6642\u70b9\u3067\u306f\u65e5\u672c\u8a9e\u8a33\u306f\u516c\u8868\u3055\u308c\u3066\u3044\u306a\u3044\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000GRI\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\" GRI\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.globalreporting.org\/how-to-use-the-gri-standards\/gri-standards-english-language\/\" target=\"_blank\" rel=\"noopener\">GRI Standards English Language <\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u306a\u304a\u3001GRI\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u306e\u958b\u793a\u4e8b\u9805\uff08\u65e5\u672c\u8a9e\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u4f1a\u793e\u306eWeb\u30da\u30fc\u30b8\u304c\u53c2\u8003\u3068\u306a\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\">\u3010\u53c2\u8003\u3011<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u300c<a title=\"\u30a8\u30fc\u30b6\u30a4\u682a\u5f0f\u4f1a\u793e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.eisai.co.jp\/sustainability\/management\/gri\/index.html\" target=\"_blank\" rel=\"noopener\">GRI\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u5bfe\u7167\u8868<\/a>\u300d\uff08\u30a8\u30fc\u30b6\u30a4\u682a\u5f0f\u4f1a\u793e\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u300c<a title=\"\uff3a\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u30b9\u682a\u5f0f\u4f1a\u793e\" href=\"https:\/\/www.z-holdings.co.jp\/sustainability\/stakeholder\/gri\/\" target=\"_blank\" rel=\"noopener\">\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u5bfe\u7167\u8868\uff08SASB\u3001GRI\uff09<\/a>\u300d\uff08\uff3a\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u30b9\u682a\u5f0f\u4f1a\u793e\uff09<\/p>\n<\/div><\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\">\uff08\uff12\uff09\u3000\u56fd\u969b\u7d71\u5408\u5831\u544a\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af<\/h4>\n<p>IIRC\uff08International Integrated Reporting Council\uff08\u56fd\u969b\u7d71\u5408\u5831\u544a\u8a55\u8b70\u4f1a\uff09\uff09\u306f\u30012010\u5e74\u306b\u8a2d\u7acb\u3055\u308c\u30012013\u5e74\u306b\u3001\u7d71\u5408\u5831\u544a\u66f8\u306e\u4f5c\u6210\u306b\u4fc2\u308b\u6307\u5c0e\u539f\u5247\u3084\u5185\u5bb9\u8981\u7d20\u3092\u307e\u3068\u3081\u305f\u300c\u56fd\u969b\u7d71\u5408\u5831\u544a\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\uff08The International\u3008IR\u3009Framework\uff09\u300d\u3092\u516c\u8868\u3057\u3066\u3044\u308b\u3002\u65e5\u672c\u8a9e\u8a33\u3082\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<br \/>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000IIRC\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\" IIRC\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.integratedreporting.org\/resource\/international-ir-framework\/\" target=\"_blank\" rel=\"noopener\">International\u3008IR\u3009Framework <\/a>\u300d<\/div><\/div>\n<p>\u56fd\u969b\u7d71\u5408\u5831\u544a\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306e\u7279\u5fb4\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#006400;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #006400;\">\u2460<\/span>\u3000\u7d71\u5408\u601d\u8003<\/strong><\/p>\n<p style=\"margin-bottom: 10px;\">\u69d8\u3005\u306a\u60c5\u5831\u304c\u7d71\u5408\u3057\u3066\u958b\u793a\u3055\u308c\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u5831\u544a\u66f8\u4f5c\u6210\u306e\u30d7\u30ed\u30bb\u30b9\u3092\u901a\u3058\u3066\u300c\u7d71\u5408\u601d\u8003\uff08\u7d44\u7e54\u5185\u306e\u69d8\u3005\u306a\u4e8b\u696d\u5358\u4f4d\u53ca\u3073\u6a5f\u80fd\u5358\u4f4d\u3068\u3001\u7d44\u7e54\u304c\u5229\u7528\u3057\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u8cc7\u672c\u3068\u306e\u9593\u306e\u95a2\u4fc2\u306b\u3064\u3044\u3066\u3001\u7d44\u7e54\u304c\u80fd\u52d5\u7684\u306b\u8003\u3048\u308b\u3053\u3068\uff09\u300d\u304c\u7d44\u7e54\u5185\u306b\u6d78\u900f\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306e\u884c\u52d5\u304c\u5909\u5316\u3057\u3001\u77ed\u4e2d\u9577\u671f\u306e\u4f01\u696d\u4fa1\u5024\u304c\u5411\u4e0a\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#006400;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -15px;\"><strong><span style=\"color: #006400;\">\u2461<\/span>\u3000\u6307\u5c0e\u539f\u5247<\/strong><\/p>\n<p style=\"margin-bottom: 10px;\">\u5831\u544a\u66f8\u4f5c\u6210\u3068\u8868\u793a\u306e\u57fa\u790e\u3068\u306a\u308b\u300c\u6307\u5c0e\u539f\u5247\u300d\uff08\u6226\u7565\u7684\u7126\u70b9\u3068\u5c06\u6765\u5fd7\u5411\u3001\u60c5\u5831\u306e\u7d50\u5408\u6027\u3001\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u3068\u306e\u95a2\u4fc2\u6027\u3001\u91cd\u8981\u6027\u3001\u7c21\u6f54\u6027\u3001\u4fe1\u983c\u6027\u3068\u5b8c\u5168\u6027\u3001\u9996\u5c3e\u4e00\u8cab\u6027\u3068\u6bd4\u8f03\u53ef\u80fd\u6027\uff09\u3092\u8a2d\u5b9a\u3057\u3066\u3044\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#006400;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -15px;\"><strong><span style=\"color: #006400;\">\u2462<\/span>\u3000\u5185\u5bb9\u8981\u7d20<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\">\u5831\u544a\u66f8\u306b\u542b\u307e\u308c\u308b\u3079\u304d\u60c5\u5831\u3092\u4ee5\u4e0b\u306e\u300c\u5185\u5bb9\u8981\u7d20\u300d\u3068\u3057\u3066\u793a\u3057\u3066\u3044\u308b\u3002\u5404\u5185\u5bb9\u8981\u7d20\u306f\u3001\u672c\u6765\u7684\u306b\u76f8\u4e92\u306b\u95a2\u9023\u3057\u3066\u304a\u308a\u3001\u76f8\u4e92\u6392\u4ed6\u7684\u306a\u3082\u306e\u3067\u306f\u306a\u3044\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 10px; background-color: #ffffff; color: #000000; border-color: #006400;\">\n<ul>\n<li>\u7d44\u7e54\u6982\u8981\u3068\u5916\u90e8\u74b0\u5883<\/li>\n<li>\u30ac\u30d0\u30ca\u30f3\u30b9<\/li>\n<li>\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb<\/li>\n<li>\u30ea\u30b9\u30af\u3068\u6a5f\u4f1a<\/li>\n<li>\u6226\u7565\u3068\u8cc7\u6e90\u914d\u5206<\/li>\n<li>\u5b9f\u7e3e<\/li>\n<li>\u898b\u901a\u3057<\/li>\n<li>\u4f5c\u6210\u3068\u8868\u793a\u306e\u57fa\u790e<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\">\uff08\uff13\uff09\u3000SASB\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9<\/h4>\n<p>SASB\uff08Sustainability Accounting Standards Board\uff08\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\uff09\uff09\u3068\u306f\u3001\u30b5\u30f3\u30d5\u30e9\u30f3\u30b7\u30b9\u30b3\u306b\u8a2d\u7acb\u3055\u308c\u305f\u56e3\u4f53\u3067\u3042\u308b\u30022018\u5e7411\u6708\u306b11\u30bb\u30af\u30bf\u30fc77\u696d\u7a2e\u306b\u3064\u3044\u3066\u60c5\u5831\u958b\u793a\u306b\u95a2\u3059\u308b\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u3092\u4f5c\u6210\u3057\u3001\u516c\u8868\u3057\u3066\u3044\u308b\u3002\u65e5\u672c\u8a9e\u8a33\u3082\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>SASB\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u3067\u306f\u3001\u4f01\u696d\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u3092\u5206\u6790\u3059\u308b\u8996\u70b9\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3001\uff15\u3064\u306e\u5c40\u9762\uff08Dimension\uff09\u3068\u3001\u305d\u308c\u306b\u95a2\u4fc2\u3059\u308b26\u306e\u8ab2\u984c\u30ab\u30c6\u30b4\u30ea\u30fc\uff08General Issue Category\uff09\u3092\u8a2d\u5b9a\u3057\u3066\u3044\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000SASB\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\" SASB\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.sasb.org\/standards\/download\/?lang=en-us\" target=\"_blank\" rel=\"noopener\">Download SASB Standards <\/a>\u300d<\/div><\/div>\n<p><a href=\"https:\/\/www.jpx.co.jp\/corporate\/sustainability\/esgknowledgehub\/disclosure-framework\/03.html\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-258464\" title=\"\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/07\/kikoukaiji1-1.png\" alt=\"\" width=\"914\" height=\"352\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/07\/kikoukaiji1-1.png 914w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/07\/kikoukaiji1-1-300x115.png 300w\" sizes=\"(max-width: 914px) 100vw, 914px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff1a\u65e5\u672c\u53d6\u5f15\u6240\u30b0\u30eb\u30fc\u30d7\u300c<a title=\"\u65e5\u672c\u53d6\u5f15\u6240\u30b0\u30eb\u30fc\u30d7\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.jpx.co.jp\/corporate\/sustainability\/esgknowledgehub\/disclosure-framework\/03.html\" target=\"_blank\" rel=\"noopener\">SASB\uff08Sustainability Accounting Standards Board, \u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3 \u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\uff09\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9<\/a>\u300d\uff09<\/span><\/p>\n<p>SASB\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u306e\u958b\u793a\u4e8b\u9805\uff08\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u30e1\u30c7\u30a3\u30a2\uff06\u30b5\u30fc\u30d3\u30b9\u696d\u754c\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u4f1a\u793e\u306eWeb\u30da\u30fc\u30b8\u304c\u53c2\u8003\u3068\u306a\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\uff3a\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u30b9\u682a\u5f0f\u4f1a\u793e\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\uff3a\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u30b9\u682a\u5f0f\u4f1a\u793e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.z-holdings.co.jp\/sustainability\/stakeholder\/gri\/\" target=\"_blank\" rel=\"noopener\">\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u5bfe\u7167\u8868\uff08SASB\u3001GRI\uff09<\/a>\u300d<\/div><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u6c17\u5019\u95a2\u9023\u958b\u793a<\/strong><\/h4>\n<p>\u91d1\u878d\u5b89\u5b9a\u7406\u4e8b\u4f1a\uff08FSB\uff09\u306f\u30012015\u5e7412\u6708\u306b\u6c11\u9593\u4e3b\u5c0e\u306e\u300c\u6c17\u5019\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u958b\u793a\u30bf\u30b9\u30af\u30d5\u30a9\u30fc\u30b9\uff08Task Force on Climate-related Financial Disclosures\uff1aTCFD\uff09\u300d\u3092\u8a2d\u7f6e\u3057\u30012017\u5e74\uff16\u6708\u306b\u3001\u5e74\u6b21\u306e\u8ca1\u52d9\u5831\u544a\u306b\u304a\u3044\u3066\u8ca1\u52d9\u306b\u5f71\u97ff\u306e\u3042\u308b\u6c17\u5019\u95a2\u9023\u60c5\u5831\u306e\u958b\u793a\u3092\u63a8\u5968\u3059\u308b\u5831\u544a\u66f8\u304c\u516c\u8868\u3055\u308c\u305f\u3002\u307e\u305f\u30012021\u5e7410\u6708\u306b\u4e00\u90e8\u6539\u8a02\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u65e5\u672c\u3067\u306f\u30012021\u5e74\uff16\u6708\u306b\u6539\u8a02\u3055\u308c\u305f\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u30fb\u30b3\u30fc\u30c9\u306b\u3088\u308a\u3001\u30d7\u30e9\u30a4\u30e0\u5e02\u5834\u306e\u4e0a\u5834\u4f01\u696d\u306b\u5bfe\u3057\u3001\u6c17\u5019\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u958b\u793a\u30bf\u30b9\u30af\u30d5\u30a9\u30fc\u30b9\uff08TCFD\uff09\u53c8\u306f\u305d\u308c\u3068\u540c\u7b49\u306e\u56fd\u969b\u7684\u67a0\u7d44\u307f\u306b\u57fa\u3065\u304f\u6c17\u5019\u5909\u52d5\u958b\u793a\u306e\u8cea\u3068\u91cf\u306e\u5145\u5b9f\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>TCFD\u3067\u306f\u3001\u6c17\u5019\u5909\u52d5\u95a2\u9023\u30ea\u30b9\u30af\u3001\u53ca\u3073\u6a5f\u4f1a\u306b\u95a2\u3059\u308b\u4e0b\u8a18\u306e\u9805\u76ee\u306b\u3064\u3044\u3066\u958b\u793a\u3059\u308b\u3053\u3068\u304c\u63a8\u5968\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#b22222;\">\n\t\t<ul>\n<li><span style=\"color: #b22222;\"><strong>\u30ac\u30d0\u30ca\u30f3\u30b9\uff08Governance\uff09\uff1a<\/strong><\/span><br \/>\n\u3069\u306e\u3088\u3046\u306a\u4f53\u5236\u3067\u691c\u8a0e\u3057\u3001\u305d\u308c\u3092\u4f01\u696d\u7d4c\u55b6\u306b\u53cd\u6620\u3057\u3066\u3044\u308b\u304b\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u6226\u7565\uff08Strategy\uff09\uff1a<\/strong><\/span><br \/>\n\u77ed\u671f\u30fb\u4e2d\u671f\u30fb\u9577\u671f\u306b\u308f\u305f\u308a\u3001\u4f01\u696d\u7d4c\u55b6\u306b\u3069\u306e\u3088\u3046\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u304b\u3002\u307e\u305f\u305d\u308c\u306b\u3064\u3044\u3066\u3069\u3046\u8003\u3048\u305f\u304b\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u30ea\u30b9\u30af\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\uff08Risk Management\uff09\uff1a<\/strong><\/span><br \/>\n\u6c17\u5019\u5909\u52d5\u306e\u30ea\u30b9\u30af\u306b\u3064\u3044\u3066\u3001\u3069\u306e\u3088\u3046\u306b\u7279\u5b9a\u3001\u8a55\u4fa1\u3057\u3001\u307e\u305f\u305d\u308c\u3092\u4f4e\u6e1b\u3057\u3088\u3046\u3068\u3057\u3066\u3044\u308b\u304b\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u6307\u6a19\u3068\u76ee\u6a19\uff08Metrics and Targets\uff09\uff1a<\/strong><\/span><br \/>\n\u30ea\u30b9\u30af\u3068\u6a5f\u4f1a\u306e\u8a55\u4fa1\u306b\u3064\u3044\u3066\u3001\u3069\u306e\u3088\u3046\u306a\u6307\u6a19\u3092\u7528\u3044\u3066\u5224\u65ad\u3057\u3001\u76ee\u6a19\u3078\u306e\u9032\u6357\u5ea6\u3092\u8a55\u4fa1\u3057\u3066\u3044\u308b\u304b\u3002<\/li>\n<\/ul>\n<\/div>\n<p style=\"margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff1a\u65e5\u672c\u53d6\u5f15\u6240\u30b0\u30eb\u30fc\u30d7\u300c<a title=\"\u65e5\u672c\u53d6\u5f15\u6240\u30b0\u30eb\u30fc\u30d7\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.jpx.co.jp\/corporate\/sustainability\/esgknowledgehub\/disclosure-framework\/02.html\" target=\"_blank\" rel=\"noopener\">\u6c17\u5019\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u958b\u793a\u30bf\u30b9\u30af\u30d5\u30a9\u30fc\u30b9\uff08Task Force on Climate-related Financial Disclosures,TCFD\uff09\u63d0\u8a00<\/a>\u300d\uff09<\/span><\/p>\n<p>TCFD\u306e\u958b\u793a\u4e8b\u9805\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u4f1a\u793e\u306eWeb\u30da\u30fc\u30b8\u304c\u53c2\u8003\u3068\u306a\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\">\u3010\u53c2\u8003\u3011<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u300c<a title=\"\u30c8\u30e8\u30bf\u81ea\u52d5\u8eca\u682a\u5f0f\u4f1a\u793e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/global.toyota\/jp\/sustainability\/tcfd\/\" target=\"_blank\" rel=\"noopener\">TCFD\u5bfe\u7167\u8868<\/a>\u300d\uff08\u30c8\u30e8\u30bf\u81ea\u52d5\u8eca\u682a\u5f0f\u4f1a\u793e\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u300c<a title=\"\uff2a.\u30d5\u30ed\u30f3\u30c8 \u30ea\u30c6\u30a4\u30ea\u30f3\u30b0\u682a\u5f0f\u4f1a\u793e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.j-front-retailing.com\/sustainability\/low-carbon\/low-carbon06.html\" target=\"_blank\" rel=\"noopener\">TCFD\u63d0\u8a00\u306b\u6cbf\u3063\u305f\u60c5\u5831\u958b\u793a<\/a>\u300d\uff08\uff2a.\u30d5\u30ed\u30f3\u30c8 \u30ea\u30c6\u30a4\u30ea\u30f3\u30b0\u682a\u5f0f\u4f1a\u793e\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u300c<a title=\"\u30bb\u30a4\u30b3\u30fc\u30a8\u30d7\u30bd\u30f3\u682a\u5f0f\u4f1a\u793e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.epson.jp\/SR\/tcfd\/\" target=\"_blank\" rel=\"noopener\">TCFD\u63d0\u8a00\u3078\u306e\u5bfe\u5fdc<\/a>\u300d\uff08\u30bb\u30a4\u30b3\u30fc\u30a8\u30d7\u30bd\u30f3\u682a\u5f0f\u4f1a\u793e\uff09<\/p>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u60c5\u5831<\/strong><\/h4>\n<p>\u4e0a\u8a18<strong>\u2160<\/strong>\u3067\u8a18\u8f09\u3057\u305f\u60c5\u5831\u4ee5\u5916\u306b\u3082\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u53ca\u3073\u6c17\u5019\u95a2\u9023\u958b\u793a\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u69d8\u3005\u306a\u60c5\u5831\u304c\u958b\u793a\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u53c2\u8003\u306b\u3055\u308c\u305f\u3044\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u25c6\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u4e3b\u306a\u60c5\u5831\u25c6<\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#d9e9f9;color:#000000;border-color:#4682b4;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\uff08\uff11\uff09\u3000SSBJ\uff08\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u59d4\u54e1\u4f1a\uff09<\/strong><\/span><\/p>\n<ul>\n<li>\u300c<a title=\" SSBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/ifrs\/exposure_draft_ssbj.html\" target=\"_blank\" rel=\"noopener\">ISSB\u57fa\u6e96\u30fb\u516c\u958b\u8349\u6848\u7b49\u306e\u6982\u8981<\/a>\u300d<\/li>\n<li>\u300c<a title=\" SSBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/ifrs\/proceedings-ssbj_2.html\" target=\"_blank\" rel=\"noopener\">\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u59d4\u54e1\u4f1a\u8b70\u4e8b<\/a>\u300d<\/li>\n<li>\u300c<a title=\" SSBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/ifrs\/proceedings-ssbj.html\" target=\"_blank\" rel=\"noopener\">SSBJ\u8a2d\u7acb\u6e96\u5099\u59d4\u54e1\u4f1a\u8b70\u4e8b<\/a>\u300d<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\uff08\uff12\uff09\u3000\u91d1\u878d\u5e81<\/strong><\/span><\/p>\n<ul>\n<li>\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/singi\/singi_kinyu\/base_gijiroku.html\" target=\"_blank\" rel=\"noopener\">\u91d1\u878d\u5be9\u8b70\u4f1a\u300c\u30c7\u30a3\u30b9\u30af\u30ed\u30fc\u30b8\u30e3\u2015\u30ef\u30fc\u30ad\u30f3\u30b0\u30fb\u30b0\u30eb\u30fc\u30d7\u300d\u8b70\u4e8b\u9332\u30fb\u8cc7\u6599\u7b49<\/a>\u300d<\/li>\n<li>\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/singi\/singi_kinyu\/tosin\/20220613.html\" target=\"_blank\" rel=\"noopener\">\u91d1\u878d\u5be9\u8b70\u4f1a\u300c\u30c7\u30a3\u30b9\u30af\u30ed\u30fc\u30b8\u30e3\u30fc\u30ef\u30fc\u30ad\u30f3\u30b0\u30fb\u30b0\u30eb\u30fc\u30d7\u300d\u5831\u544a\u306e\u516c\u8868\u306b\u3064\u3044\u3066\uff082022\u5e74\uff16\u670813\u65e5\uff09<\/a>\u300d<\/li>\n<li>\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/r3\/singi\/20220518.html\" target=\"_blank\" rel=\"noopener\">\u300c\u8a18\u8ff0\u60c5\u5831\u306e\u958b\u793a\u306e\u5145\u5b9f\u306b\u5411\u3051\u305f\u89e3\u8aac\u52d5\u753b\u300d\u306e\u914d\u4fe1\u306b\u3064\u3044\u3066\uff082022\u5e74\uff15\u670818\u65e5\uff09<\/a>\u300d<\/li>\n<li>\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/common\/about\/research\/20220412\/20220412.html\" target=\"_blank\" rel=\"noopener\">\u6c17\u5019\u5909\u52d5\u95a2\u9023\u30ea\u30b9\u30af\u306b\u4fc2\u308b\u30b7\u30ca\u30ea\u30aa\u5206\u6790\u306b\u95a2\u3059\u308b\u8abf\u67fb\u300d\u5831\u544a\u66f8\u306e\u516c\u8868\u306b\u3064\u3044\u3066\uff082022\u5e74\uff14\u670812\u65e5\uff09<\/a>\u300d<\/li>\n<li>\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/r3\/singi\/20220204.html\" target=\"_blank\" rel=\"noopener\">\u300c\u8a18\u8ff0\u60c5\u5831\u306e\u958b\u793a\u306e\u597d\u4e8b\u4f8b\u96c62021\u300d\u306e\u66f4\u65b0\uff082022\u5e74\uff12\u6708\uff14\u65e5\uff09<\/a>\u300d<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\uff08\uff13\uff09\u3000\u65e5\u672c\u53d6\u5f15\u6240\u30b0\u30eb\u30fc\u30d7<\/strong><\/span><\/p>\n<ul>\n<li>\u300c<a title=\"\u65e5\u672c\u53d6\u5f15\u6240\u30b0\u30eb\u30fc\u30d7\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.jpx.co.jp\/corporate\/sustainability\/esgknowledgehub\/disclosure-framework\/index.html\" target=\"_blank\" rel=\"noopener\">ESG\u60c5\u5831\u958b\u793a\u67a0\u7d44\u307f\u306e\u7d39\u4ecb<\/a>\u300d<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\uff08\uff14\uff09\u3000\u7d4c\u6e08\u7523\u696d\u7701<\/strong><\/span><\/p>\n<ul>\n<li>\u300c<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/policy\/energy_environment\/global_warming\/disclosure.html\" target=\"_blank\" rel=\"noopener\">\u6c17\u5019\u5909\u52d5\u306b\u95a2\u9023\u3057\u305f\u60c5\u5831\u958b\u793a\u306e\u52d5\u5411\uff08TCFD\uff09<\/a>\u300d<\/li>\n<li>\u300c<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/policy\/economy\/keiei_innovation\/kigyoukaikei\/ESGguidance.html\" target=\"_blank\" rel=\"noopener\">\u4f01\u696d\u3068\u6295\u8cc7\u5bb6\u306e\u5bfe\u8a71\u306e\u305f\u3081\u306e\u300c\u4fa1\u5024\u5354\u5275\u30ac\u30a4\u30c0\u30f3\u30b9\u300d\uff08\u4fa1\u5024\u5354\u5275\u306e\u305f\u3081\u306e\u7d71\u5408\u7684\u958b\u793a\u30fb\u5bfe\u8a71\u30ac\u30a4\u30c0\u30f3\u30b9\uff0dESG\u30fb\u975e\u8ca1\u52d9\u60c5\u5831\u3068\u7121\u5f62\u8cc7\u7523\u6295\u8cc7\uff0d\uff09<\/a>\u300d<\/li>\n<li>\u300c<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/press\/2021\/11\/20211112003\/20211112003.html\" target=\"_blank\" rel=\"noopener\">\u300c\u975e\u8ca1\u52d9\u60c5\u5831\u306e\u958b\u793a\u6307\u91dd\u7814\u7a76\u4f1a\u300d\u4e2d\u9593\u5831\u544a\u3092\u53d6\u308a\u307e\u3068\u3081\u307e\u3057\u305f\uff5e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u60c5\u5831\u958b\u793a\u3068\u4f01\u696d\u4fa1\u5024\u5275\u9020\u306e\u597d\u5faa\u74b0\u306b\u5411\u3051\u3066\uff5e\uff082021\u5e7411\u670812\u65e5\uff09<\/a>\u300d<\/li>\n<li>\u300c<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/press\/2019\/05\/20190531003\/20190531003.html\" target=\"_blank\" rel=\"noopener\">\u300cSDGs\u7d4c\u55b6\u30ac\u30a4\u30c9\u300d\u3092\u53d6\u308a\u307e\u3068\u3081\u307e\u3057\u305f\u3000\u4f01\u696d\u306e\u300cSDGs\u7d4c\u55b6\u300d\u306b\u3088\u308bESG\u6295\u8cc7\u306e\u547c\u3073\u8fbc\u307f\u3092\u5f8c\u62bc\u3057\u3057\u307e\u3059\uff082019\u5e74\uff15\u670831\u65e5\uff09<\/a>\u300d<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\uff08\uff15\uff09\u3000\u74b0\u5883\u7701<\/strong><\/span><\/p>\n<ul>\n<li>\u300c<a title=\"\u74b0\u5883\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.env.go.jp\/policy\/tcfd.html\" target=\"_blank\" rel=\"noopener\">\u6c17\u5019\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u958b\u793a\u30bf\u30b9\u30af\u30d5\u30a9\u30fc\u30b9\uff08TCFD\uff09<\/a>\u300d<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\uff08\uff16\uff09\u3000\u8fb2\u6797\u6c34\u7523\u7701<\/strong><\/span><\/p>\n<ul>\n<li>\u300c<a title=\"\u8fb2\u6797\u6c34\u7523\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.maff.go.jp\/j\/press\/kanbo\/b_kankyo\/220603.html\" target=\"_blank\" rel=\"noopener\">\u300cTCFD\u63d0\u8a00\u306b\u57fa\u3065\u304f\u6c17\u5019\u95a2\u9023\u30ea\u30b9\u30af\u306e\u60c5\u5831\u958b\u793a\u306e\u624b\u5f15\u66f8\uff08\u5b9f\u8df5\u7de8\uff09\u300d\u306e\u516c\u8868\u306b\u3064\u3044\u3066\uff082022\u5e74\uff16\u6708\uff13\u65e5\uff09<\/a>\u300d<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\uff08\uff17\uff09\u3000\u56fd\u571f\u4ea4\u901a\u7701<\/strong><\/span><\/p>\n<ul>\n<li>\u300c<a title=\"\u56fd\u571f\u4ea4\u901a\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mlit.go.jp\/totikensangyo\/totikensangyo_tk5_000215.html\" target=\"_blank\" rel=\"noopener\">\u4e0d\u52d5\u7523\u5206\u91ce\u306b\u304a\u3051\u308bESG-TCFD\u5b9f\u52d9\u8005WG <\/a>\u300d<\/li>\n<li>\u300c<a title=\"\u56fd\u571f\u4ea4\u901a\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mlit.go.jp\/report\/press\/tochi_fudousan_kensetsugyo05_hh_000001_00024.html\" target=\"_blank\" rel=\"noopener\">\u4e0d\u52d5\u7523\u5206\u91ce\u306b\u304a\u3051\u308b\u300c\u6c17\u5019\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u958b\u793a\u30bf\u30b9\u30af\u30d5\u30a9\u30fc\u30b9\u306e\u63d0\u8a00\u300d\u5bfe\u5fdc\u306e\u305f\u3081\u306e\u30ac\u30a4\u30c0\u30f3\u30b9\u3092\u7b56\u5b9a\uff5e\u4e0d\u52d5\u7523\u5206\u91ce\u306b\u304a\u3051\u308b\u6c17\u5019\u5909\u52d5\u5bfe\u5fdc\u306e\u60c5\u5831\u958b\u793a\u3092\u4fc3\u9032\uff5e\uff082021\u5e74\uff13\u670830\u65e5\uff09<\/a>\u300d<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\uff08\uff18\uff09\u3000\u6c17\u5019\u5909\u52d5\u9069\u5fdc\u60c5\u5831\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\uff08A-PLAT\uff09<\/strong><\/span><\/p>\n<ul>\n<li>\u300c<a title=\"A-PLAT\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/adaptation-platform.nies.go.jp\/\" target=\"_blank\" rel=\"noopener\">\u30c8\u30c3\u30d7\u30da\u30fc\u30b8<\/a>\u300d<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\uff08\uff19\uff09\u3000TCFD\u30b3\u30f3\u30bd\u30fc\u30b7\u30a2\u30e0<\/strong><\/span><\/p>\n<ul>\n<li>\u300c<a title=\" TCFD\u30b3\u30f3\u30bd\u30fc\u30b7\u30a2\u30e0\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/tcfd-consortium.jp\/\" target=\"_blank\" rel=\"noopener\">\u30c8\u30c3\u30d7\u30da\u30fc\u30b8<\/a>\u300d<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u6ce8\uff09\u3000\u4e0a\u8a18\u306f\u4e3b\u306a\u60c5\u5831\u3092\u8a18\u8f09\u3057\u3066\u304a\u308a\u3001\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u60c5\u5831\u3092\u7db2\u7f85\u3057\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u3002<\/span><\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<\/p><\/p><\/div>","protected":false},"excerpt":{"rendered":"<p>\u6628\u4eca\u3001\u975e\u8ca1\u52d9\u60c5\u5831\uff08\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u3001\u6c17\u5019\u95a2\u9023\u7b49\uff09\u306e\u958b\u793a\u3092\u91cd\u8996\u3059\u308b\u6a5f\u95a2\u6295\u8cc7\u5bb6\u304c\u5897\u3048\u3066\u3044\u308b\u305f\u3081\u3001\u4e16\u754c\u7684\u306b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u53ca\u3073\u6c17\u5019\u95a2\u9023\u306e\u958b\u793a\u304c\u9032\u3093\u3067\u3044\u308b\u3002<br \/>\n\u307e\u305f\u30012021\u5e74\uff16\u6708\u306b\u6539\u8a02\u3055\u308c\u305f\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u30fb\u30b3\u30fc\u30c9\u306e\u88dc\u5145\u539f\u5247\uff13\uff0d\uff11\u2462\u3067\u306f\u3001\u30d7\u30e9\u30a4\u30e0\u5e02\u5834\u306e\u4e0a\u5834\u4f01\u696d\u306b\u5bfe\u3057\u3001\u6c17\u5019\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u958b\u793a\u30bf\u30b9\u30af\u30d5\u30a9\u30fc\u30b9\uff08TCFD\uff09\u53c8\u306f\u305d\u308c\u3068\u540c\u7b49\u306e\u56fd\u969b\u7684\u67a0\u7d44\u307f\u306b\u57fa\u3065\u304f\u6c17\u5019\u5909\u52d5\u958b\u793a\u306e\u8cea\u3068\u91cf\u306e\u5145\u5b9f\u3092\u6c42\u3081\u3066\u3044\u308b\u3002<\/p>\n","protected":false},"author":10656,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,167,182,290,232,269],"tags":[654,723,159],"backnumber":[2148],"series":[727],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 08:26:55","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/258439"}],"collection":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/users\/10656"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=258439"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/258439\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=258439"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=258439"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=258439"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=258439"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=258439"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}