{"id":266547,"date":"2024-11-21T10:12:40","date_gmt":"2024-11-21T01:12:40","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=266547"},"modified":"2024-11-20T18:31:25","modified_gmt":"2024-11-20T09:31:25","slug":"accounting-article-205","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-205\/","title":{"rendered":"\u3008\u7d4c\u7406\u90e8\u304c\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u3009\u70ad\u7d20\u3068\u4f1a\u8a08\u306e\u57fa\u790e\u77e5\u8b58\u3000\u3010\u7b2c\uff18\u56de\u3011\u300c\u70ad\u7d20\u3092\u8003\u616e\u3057\u3066\u610f\u601d\u6c7a\u5b9a\u3059\u308b\u306b\u306f\uff1f\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><strong><span style=\"font-size: 15px;\"><span style=\"color: #4d5156;\">\u3008<\/span><span style=\"color: #15722c;\">\u7d4c\u7406\u90e8<\/span><span style=\"color: #4d5156;\">\u304c\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u3009<\/span><\/span><\/strong><\/h5>\n<h3 style=\"text-align: center;\"><strong><span style=\"color: #004c97;\">\u70ad\u7d20<\/span><span style=\"font-size: 15px;\">\u3068<\/span><span style=\"color: #004c97;\">\u4f1a\u8a08<\/span><span style=\"font-size: 15px;\">\u306e<\/span><span style=\"font-size: 17px;\">\u57fa\u790e\u77e5\u8b58<\/span><\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff18\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u70ad\u7d20\u3092\u8003\u616e\u3057\u3066\u610f\u601d\u6c7a\u5b9a\u3059\u308b\u306b\u306f\uff1f\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u77f3\u738b\u4e38\u3000\u9999\u83dc\u5b50<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div style=\"padding: 10px; border: 1px solid #eb6100; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<p style=\"text-align: center;\"><span style=\"font-size: 16px; color: #4d5156;\"><strong>\u3014PN\u30d1\u30c3\u30b1\u30fc\u30b8\u793e\u306e\u767b\u5834\u4eba\u7269\u3015<\/strong><\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-264936\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/tanso1-3-2.png\" alt=\"\" width=\"225\" height=\"289\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/tanso1-3-2.png 1041w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/tanso1-3-2-233x300.png 233w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/tanso1-3-2-797x1024.png 797w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/tanso1-3-2-768x987.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/tanso1-3-2-600x771.png 600w\" sizes=\"(max-width: 225px) 100vw, 225px\" \/><\/p>\n<\/div>\n<div class=\"box_info box clear\" style=\"font-size:16px; line-height:26px;background-color:#dfecf9;color:#000000;border-color:#dfecf9;\">\n\t\t<p>PN\u30d1\u30c3\u30b1\u30fc\u30b8\u793e\u306f\u3001\u30d1\u30c3\u30b1\u30fc\u30b8\u3084\u5305\u88c5\u8cc7\u6750\u3092\u5c02\u9580\u306b\u6271\u3046\u4e2d\u5805\u4f01\u696d\u3067\u3059\u3002<br \/>\n\u7d4c\u7406\u90e8\u306e\u30b7\u30e9\u30c8\u30ea\u304f\u3093\u306f\u3001\u4f11\u6687\u4e2d\u306e\u30af\u30ed\u30b5\u30ef\u90e8\u9577\u306b\u4ee3\u308f\u308a\u3001\u8a2d\u5099\u306e\u66f4\u65b0\u3092\u691c\u8a0e\u3059\u308b\u305f\u3081\u306e\u4f1a\u8b70\u306b\u5411\u3051\u305f\u8cc7\u6599\u3092\u4f5c\u6210\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#C89916;\">\n\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-264948\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/aoi1-1.png\" alt=\"\" width=\"110\" height=\"112\" \/><span style=\"color: #c89916;\"><strong>\u3008\u30a2\u30aa\u30a4\u3061\u3083\u3093\u3009<\/strong><\/span><br \/>\n\u30af\u30ed\u30b5\u30ef\u90e8\u9577\u306f\u4e2d\u56fd\u3067\u89b3\u5149\u3092\u6e80\u55ab\u3057\u3066\u3044\u308b\u9803\u304b\u3057\u3089\u3002<br \/>\n\u4e2d\u56fd\u65c5\u884c\u306f\u521d\u3081\u3066\u3060\u305d\u3046\u3067\u3059\u304b\u3089\u3001\u30d7\u30e9\u30a4\u30b9\u30ec\u30b9\u306a\u4f53\u9a13\u306e\u76ee\u767d\u62bc\u3057\u3067\u3057\u3087\u3046\u306d\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#004c97;\">\n\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-264944\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/shiratori1-2.png\" alt=\"\" width=\"100\" height=\"121\" \/><span style=\"color: #004c97;\"><strong>\u3008\u30b7\u30e9\u30c8\u30ea\u304f\u3093\u3009<\/strong><\/span><br \/>\n\u697d\u3057\u3044\u4f53\u9a13\u306f\u304a\u30ab\u30cd\u306b\u63db\u7b97\u3067\u304d\u306a\u3044\u304b\u3089\u306a\u3041\u3002<br \/>\n\u5b9f\u306f\u3001\u4f5c\u6210\u4e2d\u306e\u8cc7\u6599\u306b\u3082\u304a\u30ab\u30cd\u306b\u63db\u7b97\u3067\u304d\u306a\u3044\u3082\u306e\u304c\u3042\u3063\u3066\u3001\u3069\u3046\u3059\u308b\u304b\u60a9\u3093\u3067\u3044\u308b\u3093\u3060\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#C89916;\">\n\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-264947\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/aoi1-2.png\" alt=\"\" width=\"110\" height=\"115\" \/><span style=\"color: #c89916;\"><strong>\u3008\u30a2\u30aa\u30a4\u3061\u3083\u3093\u3009<\/strong><\/span><br \/>\n\u4e8c\u9178\u5316\u70ad\u7d20\u3067\u3059\u304b\uff1f<br \/>\n\u3055\u3063\u304d\u3001\u8a2d\u5099\u306e\u4ed5\u69d8\u66f8\u3092\u78ba\u8a8d\u3057\u3066\u3044\u307e\u3057\u305f\u3088\u306d\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#004c97;\">\n\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-264949\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/shiratori1-1.png\" alt=\"\" width=\"105\" height=\"119\" \/><span style=\"color: #004c97;\"><strong>\u3008\u30b7\u30e9\u30c8\u30ea\u304f\u3093\u3009<\/strong><\/span><br \/>\n\u30a2\u30aa\u30a4\u3061\u3083\u3093\u3001\u92ed\u3044\u306d\uff01<br \/>\n\u3069\u3046\u3084\u3089\u300c<strong>\u30a4\u30f3\u30bf\u30fc\u30ca\u30eb\u30ab\u30fc\u30dc\u30f3\u30d7\u30e9\u30a4\u30b7\u30f3\u30b0<\/strong>\u300d\u306e\u8003\u3048\u65b9\u304c\u5f79\u7acb\u3061\u305d\u3046\u3060\u304b\u3089\u3001\u8abf\u3079\u3066\u3044\u308b\u3068\u3053\u308d\u3060\u3088\u3002<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #eb6100;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p><strong>\u30ab\u30fc\u30dc\u30f3\u30d7\u30e9\u30a4\u30b7\u30f3\u30b0<\/strong>\u306f\u3001\u4f01\u696d\u306a\u3069\u306e\u6392\u51fa\u3059\u308b\u4e8c\u9178\u5316\u70ad\u7d20\u306b\u4fa1\u683c\u3092\u4ed8\u3051\u3001\u3053\u308c\u306b\u3088\u3063\u3066\u6392\u51fa\u8005\u306e\u884c\u52d5\u3092\u5909\u5316\u3055\u305b\u3066\u3001\u6392\u51fa\u91cf\u306e\u524a\u6e1b\u3092\u4fc3\u3059\u624b\u6cd5\u3067\u3059\u3002\u653f\u5e9c\u306b\u3088\u308b\u65bd\u7b56\u3068\u3057\u3066\u306e\u30ab\u30fc\u30dc\u30f3\u30d7\u30e9\u30a4\u30b7\u30f3\u30b0\uff08<a title=\"\u3008\u7d4c\u7406\u90e8\u304c\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u3009\u70ad\u7d20\u3068\u4f1a\u8a08\u306e\u57fa\u790e\u77e5\u8b58\u3000\u3010\u7b2c\uff17\u56de\u3011\u300c\u70ad\u7d20\u306b\u4fa1\u683c\u3092\u4ed8\u3051\u308b\u3063\u3066\u3069\u3046\u3044\u3046\u3053\u3068\uff1f\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/accounting-article-201\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c\uff17\u56de\u3011<\/a>\u53c2\u7167\uff09\u306e\u307b\u304b\u3001\u8fd1\u5e74\u306f\u3001<strong>\u5404\u4f01\u696d\u304c\u3001\u81ea\u793e\u306e\u6392\u51fa\u3059\u308b\u4e8c\u9178\u5316\u70ad\u7d20\u306b\u793e\u5185\u3067\u72ec\u81ea\u306b\u4fa1\u683c\u3092\u4ed8\u3051\u308b\u30ab\u30fc\u30dc\u30f3\u30d7\u30e9\u30a4\u30b7\u30f3\u30b0<\/strong>\u3082\u6025\u901f\u306a\u5e83\u304c\u308a\u3092\u898b\u305b\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u304c\u300c<strong><span style=\"border-bottom: double 3px #b22222;\">\u30a4\u30f3\u30bf\u30fc\u30ca\u30eb\u30ab\u30fc\u30dc\u30f3\u30d7\u30e9\u30a4\u30b7\u30f3\u30b0<\/span>\uff08ICP\uff1aInternal Carbon Pricing\uff09<\/strong>\u300d\u3067\u3059\u3002<!--more--><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/tanso8-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-266550\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/tanso8-1.png\" alt=\"\" width=\"550\" height=\"285\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/tanso8-1.png 1440w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/tanso8-1-300x155.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/tanso8-1-1024x530.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/tanso8-1-768x397.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/tanso8-1-600x310.png 600w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #eb6100;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#C89916;\">\n\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-264947\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/aoi1-2.png\" alt=\"\" width=\"110\" height=\"115\" \/><span style=\"color: #c89916;\"><strong>\u3008\u30a2\u30aa\u30a4\u3061\u3083\u3093\u3009<\/strong><\/span><br \/>\n\u6295\u8cc7\u3092\u884c\u304a\u3046\u3068\u3059\u308b\u3068\u304d\u3001\u5f93\u6765\u306f\u304a\u30ab\u30cd\u3068\u3044\u3046\u8ef8\u3060\u3051\u3067\u6295\u8cc7\u3059\u308b\u304b\u5426\u304b\u3092\u5224\u65ad\u3057\u3066\u304d\u307e\u3057\u305f\u3088\u306d\u3002<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #eb6100;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u305f\u3068\u3048\u3070\u3001\u6295\u8cc7\u3092\u884c\u3046\u304b\u5426\u304b\u3092\u7ba1\u7406\u4f1a\u8a08\u306e\u8003\u3048\u65b9\u306b\u57fa\u3065\u3044\u3066\u5224\u65ad\u3057\u305f\u3044\u5834\u5408\u3001\u6b63\u5473\u73fe\u5728\u4fa1\u5024\u6cd5\u3084\u5185\u90e8\u53ce\u76ca\u7387\u6cd5\u3001\u56de\u53ce\u671f\u9593\u6cd5\u306a\u3069\u306e\u65b9\u6cd5\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u3053\u308c\u3089\u306f\u3001\u8a08\u7b97\u65b9\u6cd5\u306b\u9055\u3044\u306f\u3042\u308b\u3082\u306e\u306e\u3001\u3044\u305a\u308c\u3082\u6295\u8cc7\u306b\u95a2\u9023\u3059\u308b\u300c\u91d1\u984d\u300d\u306b\u57fa\u3065\u3044\u3066\u6295\u8cc7\u306e\u7d4c\u6e08\u6027\u3092\u8003\u3048\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #eb6100;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#004c97;\">\n\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-264949\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/shiratori1-1.png\" alt=\"\" width=\"105\" height=\"119\" \/><span style=\"color: #004c97;\"><strong>\u3008\u30b7\u30e9\u30c8\u30ea\u304f\u3093\u3009<\/strong><\/span><br \/>\n\u3067\u3082\u3001\u8131\u70ad\u7d20\u7d4c\u55b6\u306b\u53d6\u308a\u7d44\u3080\u306a\u3089\u3001\u6295\u8cc7\u306e\u5224\u65ad\u306b\u304a\u3044\u3066\u3082\u3001\u8131\u70ad\u7d20\u306e\u8996\u70b9\u3092\u52a0\u5473\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u601d\u3046\u3093\u3060\u3002<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #eb6100;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u3054\u304f\u7c21\u5358\u306a\u4f8b\u3067\u8003\u3048\u3066\u307f\u307e\u3057\u3087\u3046\u3002\u8a2d\u5099\u3092\u65b0\u3057\u3044\u3082\u306e\u306b\u66f4\u65b0\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u3001\u8a2d\u5099\uff21\u3068\u8a2d\u5099\uff22\u304c\u5019\u88dc\u306b\u6319\u304c\u3063\u3066\u3044\u308b\u3068\u3057\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 16px; text-indent: -16px; margin-bottom: 3px;\"><span style=\"font-size: 16px;\"><strong>\u3010\u8a2d\u4f8b\u3011<\/strong><\/span><\/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:#0070c0;\">\n\t\t<ul>\n<li>\u00d7\uff10\u5e74\u306b\u8a2d\u5099\u6295\u8cc7\u3092\u884c\u3046\u3002\u8a2d\u5099\u306e\u8010\u7528\u5e74\u6570\u306f\u3044\u305a\u308c\u3082\uff13\u5e74\u3067\u3001\u6bce\u5e74\u306e\u30cd\u30c3\u30c8\u30fb\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306f\u6b21\u306e\u3068\u304a\u308a\u3068\u898b\u8fbc\u307e\u308c\u308b\u3002<\/li>\n<li>\u5272\u5f15\u738710\uff05\u3092\u7528\u3044\u6b63\u5473\u73fe\u5728\u4fa1\u5024\uff08NPV\uff09\u3092\u6c42\u3081\u3066\u3001\u3044\u305a\u308c\u304b\u306e\u8a2d\u5099\u306b\u6295\u8cc7\u3059\u308b\u3002<\/li>\n<li>\u7a0e\u91d1\u306f\u7121\u8996\u3059\u308b\u3082\u306e\u3068\u3059\u308b\u3002<\/li>\n<\/ul>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/tanso8-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-266551\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/tanso8-2.png\" alt=\"\" width=\"575\" height=\"143\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/tanso8-2.png 1408w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/tanso8-2-300x75.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/tanso8-2-1024x255.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/tanso8-2-768x191.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/tanso8-2-600x149.png 600w\" sizes=\"(max-width: 575px) 100vw, 575px\" \/><\/a><\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #eb6100;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#004c97;\">\n\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-264944\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/shiratori1-2.png\" alt=\"\" width=\"100\" height=\"121\" \/><span style=\"color: #004c97;\"><strong>\u3008\u30b7\u30e9\u30c8\u30ea\u304f\u3093\u3009<\/strong><\/span><br \/>\n\u91d1\u984d\u3060\u3051\u3092\u8003\u616e\u3059\u308b\u306a\u3089\u3001\u8a2d\u5099\uff21\u3092\u63a1\u7528\u3059\u308b\u3060\u308d\u3046\u3051\u308c\u3069\u3001\u5404\u8a2d\u5099\u306e\u4e8c\u9178\u5316\u70ad\u7d20\u6392\u51fa\u91cf\u306b\u9055\u3044\u304c\u3042\u308b\u30b1\u30fc\u30b9\u3082\u8003\u3048\u3089\u308c\u308b\u3088\u306d\u3002<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #eb6100;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p style=\"margin-left: 16px; text-indent: -16px; margin-bottom: 3px;\"><span style=\"font-size: 16px;\"><strong>\u3010\u8a2d\u4f8b\uff08\u7d9a\u304d\uff09\u3011<\/strong><\/span><\/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:#0070c0;\">\n\t\t<ul>\n<li>\u5404\u8a2d\u5099\u306e\u7a3c\u50cd\u306b\u95a2\u3059\u308b\u4e8c\u9178\u5316\u70ad\u7d20\u6392\u51fa\u91cf\uff08Scope\uff11\u3001\uff12\uff09\u306f\u3001\u6b21\u306e\u3068\u304a\u308a\u3068\u898b\u8fbc\u307e\u308c\u308b\u3002<\/li>\n<\/ul>\n<p style=\"margin-left: 12px; text-indent: -12px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/tanso8-3.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-266552\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/tanso8-3.png\" alt=\"\" width=\"575\" height=\"107\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/tanso8-3.png 1795w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/tanso8-3-300x56.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/tanso8-3-1024x190.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/tanso8-3-768x142.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/tanso8-3-1536x285.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/tanso8-3-600x111.png 600w\" sizes=\"(max-width: 575px) 100vw, 575px\" \/><\/a><\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #eb6100;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#C89916;\">\n\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-264947\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/aoi1-2.png\" alt=\"\" width=\"110\" height=\"115\" \/><span style=\"color: #c89916;\"><strong>\u3008\u30a2\u30aa\u30a4\u3061\u3083\u3093\u3009<\/strong><\/span><br \/>\n\u4e8c\u9178\u5316\u70ad\u7d20\u6392\u51fa\u91cf\u306f\u8a2d\u5099\uff22\u306e\u307b\u3046\u304c\u5c11\u306a\u3044\u3051\u308c\u3069\u30fb\u30fb\u30fb\u3002<br \/>\n\u300c\u91d1\u984d\u300d\u3068\u300c\u6392\u51fa\u91cf\u300d\u3067\u306f\u6b21\u5143\u304c\u9055\u3046\u304b\u3089\u3001\u4e00\u6982\u306b\u512a\u52a3\u3092\u5224\u65ad\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u308f\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#004c97;\">\n\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-264949\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/shiratori1-1.png\" alt=\"\" width=\"105\" height=\"119\" \/><span style=\"color: #004c97;\"><strong>\u3008\u30b7\u30e9\u30c8\u30ea\u304f\u3093\u3009<\/strong><\/span><br \/>\n\u305d\u3046\u306a\u3093\u3060\u3002<br \/>\n\u3067\u3082\u3001\u305f\u3068\u3048\u3070\u3001\u4e8c\u9178\u5316\u70ad\u7d20\u6392\u51fa\u91cf\uff11\uff54\u304c\uff11\u4e07\u5186\u306b\u76f8\u5f53\u3059\u308b\u3068\u4eee\u5b9a\u3057\u3066\u3001\u6392\u51fa\u91cf\u3092\u91d1\u984d\u306b\u63db\u7b97\u3059\u308c\u3070\u3001\u7d4c\u6e08\u7684\u306a\u30ea\u30bf\u30fc\u30f3\u3068\u4e8c\u9178\u5316\u70ad\u7d20\u6392\u51fa\u91cf\u3068\u3092\u540c\u3058\u6b21\u5143\u3067\u8a55\u4fa1\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3002<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #eb6100;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p style=\"margin-left: 16px; text-indent: -16px; margin-bottom: 3px;\"><span style=\"font-size: 16px;\"><strong>\u3010\u8a2d\u4f8b\uff08\u7d9a\u304d\uff09\u3011<\/strong><\/span><\/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:#0070c0;\">\n\t\t<ul>\n<li>\u4e8c\u9178\u5316\u70ad\u7d20\u6392\u51fa\u91cf\uff11\uff54\u306b\u3064\u304d\uff11\u4e07\u5186\u306e\u793e\u5185\u70ad\u7d20\u4fa1\u683c\uff08ICP\uff09\u3092\u4ed8\u3059\u3082\u306e\u3068\u3057\u3001\u5404\u8a2d\u5099\u306b\u3064\u3044\u3066\u3001\u6392\u51fa\u91cf\u306b\u793e\u5185\u70ad\u7d20\u4fa1\u683c\u3092\u4e57\u3058\u305f\u984d\u3092\u4eee\u60f3\u306e\u8cbb\u7528\u3068\u3057\u3066\u8ca0\u62c5\u3055\u305b\u308b\u3002<\/li>\n<\/ul>\n<p style=\"margin-left: 12px; text-indent: -12px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/tanso8-4.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-266553\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/tanso8-4.png\" alt=\"\" width=\"575\" height=\"159\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/tanso8-4.png 1844w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/tanso8-4-300x83.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/tanso8-4-1024x283.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/tanso8-4-768x212.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/tanso8-4-1536x425.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/tanso8-4-600x166.png 600w\" sizes=\"(max-width: 575px) 100vw, 575px\" \/><\/a><\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #eb6100;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#C89916;\">\n\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-264948\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/aoi1-1.png\" alt=\"\" width=\"110\" height=\"112\" \/><span style=\"color: #c89916;\"><strong>\u3008\u30a2\u30aa\u30a4\u3061\u3083\u3093\u3009<\/strong><\/span><br \/>\n\u4e8c\u9178\u5316\u70ad\u7d20\u6392\u51fa\u91cf\u304c\u5c11\u306a\u3044\u8a2d\u5099\uff22\u306e\u307b\u3046\u304c\u3001\u4eee\u60f3\u306e\u8cbb\u7528\u306e\u8ca0\u62c5\u3082\u5c11\u306a\u304f\u3066\u6e08\u3080\u3068\u3044\u3046\u308f\u3051\u3067\u3059\u306d\u3002<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #eb6100;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u30a4\u30f3\u30bf\u30fc\u30ca\u30eb\u30ab\u30fc\u30dc\u30f3\u30d7\u30e9\u30a4\u30b7\u30f3\u30b0\u306e\u624b\u6cd5\u3092\u7528\u3044\u308b\u3068\u3001\u4e8c\u9178\u5316\u70ad\u7d20\u3092\u6392\u51fa\u3059\u308b\u3053\u3068\u306b\u3088\u308b\u30a4\u30f3\u30d1\u30af\u30c8\u304c\u91d1\u984d\u3068\u3057\u3066\u8868\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u3063\u3066\u3001<strong>\u4e8c\u9178\u5316\u70ad\u7d20\u6392\u51fa\u91cf\u3082\u8003\u616e\u3057\u3066\u6295\u8cc7\u306e\u8a55\u4fa1\u3084\u5224\u65ad\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u3001\u4f4e\u70ad\u7d20\u306a\u6295\u8cc7\u306e\u63a8\u9032\u306b\u3064\u306a\u304c\u308b\u52b9\u679c\u304c\u3042\u308b<\/strong>\u3068\u8003\u3048\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><strong>\u3010\u8a2d\u4f8b\u3011<\/strong>\u3067\u306f\u3001\u6b63\u5473\u73fe\u5728\u4fa1\u5024\u3068\u3044\u3046\u6295\u8cc7\u5224\u65ad\u306e\u57fa\u6e96\u306b\u793e\u5185\u70ad\u7d20\u4fa1\u683c\u3092\u7d44\u307f\u8fbc\u3080\u5f62\u3068\u3057\u307e\u3057\u305f\u304c\u3001\u5b9f\u969b\u306b\u306f\u3001\u4e8c\u9178\u5316\u70ad\u7d20\u6392\u51fa\u91cf\u3092\u793e\u5185\u70ad\u7d20\u4fa1\u683c\u306b\u3088\u3063\u3066\u91d1\u984d\u63db\u7b97\u3057\u3001\u6295\u8cc7\u306e\u5224\u65ad\u3092\u3059\u308b\u969b\u306e\u53c2\u8003\u5024\u306e\uff11\u3064\u3068\u3057\u3066\u5229\u7528\u3059\u308b\u3088\u3046\u306a\u4e8b\u4f8b\u3082\u591a\u304f\u898b\u3089\u308c\u307e\u3059<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u96ea\u5370\u30e1\u30b0\u30df\u30eb\u30af\u682a\u5f0f\u4f1a\u793e\u300c<a title=\"\u96ea\u5370\u30e1\u30b0\u30df\u30eb\u30af\u682a\u5f0f\u4f1a\u793e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meg-snow.com\/news\/2023\/20997\/\" target=\"_blank\" rel=\"noopener\">\u96ea\u5370\u30e1\u30b0\u30df\u30eb\u30af \u30a4\u30f3\u30bf\u30fc\u30ca\u30eb\u30ab\u30fc\u30dc\u30f3\u30d7\u30e9\u30a4\u30b7\u30f3\u30b0\u5236\u5ea6\u3092\u5c0e\u5165<\/a>\u300d<\/span><\/p>\n<p>\u307e\u305f\u3001\u4e8c\u9178\u5316\u70ad\u7d20\u6392\u51fa\u91cf\u3092\u5f93\u6765\u3088\u308a\u3082\u5927\u304d\u304f\u524a\u6e1b\u3059\u308b\u3088\u3046\u306a\u6295\u8cc7\u306e\u5834\u5408\u3001\u524a\u6e1b\u91cf\u306b\u793e\u5185\u70ad\u7d20\u4fa1\u683c\u3092\u4e57\u3058\u305f\u984d\u3092\u3001\u4eee\u60f3\u306e\u53ce\u5165\u3068\u3057\u3066\u4e0a\u4e57\u305b\u3059\u308b\u65b9\u6cd5\u3082\u60f3\u5b9a\u3067\u304d\u307e\u3059<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u5927\u548c\u30cf\u30a6\u30b9\u5de5\u696d\u682a\u5f0f\u4f1a\u793e\u300c<a title=\"\u5927\u548c\u30cf\u30a6\u30b9\u5de5\u696d\u682a\u5f0f\u4f1a\u793e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.daiwahouse.co.jp\/about\/release\/house\/20230420143217.html\" target=\"_blank\" rel=\"noopener\">\u65e5\u672c\u521d \u6295\u8cc7\u7528\u4e0d\u52d5\u7523\u306e\u6295\u8cc7\u5224\u65ad\u57fa\u6e96\u3068\u3057\u3066\u30a4\u30f3\u30bf\u30fc\u30ca\u30eb\u30ab\u30fc\u30dc\u30f3\u30d7\u30e9\u30a4\u30b7\u30f3\u30b0\u5236\u5ea6\u3092\u5c0e\u5165<\/a>\u300d<\/span><\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #eb6100;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#C89916;\">\n\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-264947\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/aoi1-2.png\" alt=\"\" width=\"110\" height=\"115\" \/><span style=\"color: #c89916;\"><strong>\u3008\u30a2\u30aa\u30a4\u3061\u3083\u3093\u3009<\/strong><\/span><br \/>\n\u30a4\u30f3\u30bf\u30fc\u30ca\u30eb\u30ab\u30fc\u30dc\u30f3\u30d7\u30e9\u30a4\u30b7\u30f3\u30b0\u306f\u3001\u81ea\u793e\u5185\u3067\u306e\u610f\u601d\u6c7a\u5b9a\u3084\u8a55\u4fa1\u306a\u3069\u306e\u305f\u3081\u306b\u4f7f\u3046\u3082\u306e\u3060\u304b\u3089\u3001\u753b\u4e00\u7684\u306b\u5b9a\u3081\u3089\u308c\u305f\u65b9\u6cd5\u304c\u3042\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u3093\u3067\u3059\u306d\u3002<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #eb6100;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u30a4\u30f3\u30bf\u30fc\u30ca\u30eb\u30ab\u30fc\u30dc\u30f3\u30d7\u30e9\u30a4\u30b7\u30f3\u30b0\u306e\u5148\u9032\u7684\u306a\u53d6\u7d44\u307f\u3067\u77e5\u3089\u308c\u308b\u306e\u304cMicrosoft\u793e\u3067\u3059\u3002\u540c\u793e\u306f2012\u5e74\u3088\u308a<strong>\u5185\u90e8\u70ad\u7d20\u8ab2\u91d1\u5236\u5ea6<\/strong>\u3092\u904b\u7528\u3057\u3066\u304a\u308a\u3001\u5404\u4e8b\u696d\u90e8\u9580\u304b\u3089\u305d\u306e\u6392\u51fa\u91cf\u306b\u5fdc\u3058\u3066\u5185\u90e8\u70ad\u7d20\u8ab2\u91d1\u3092\u5fb4\u53ce\u3057\u3001\u5fb4\u53ce\u3057\u305f\u8cc7\u91d1\u3092\u8131\u70ad\u7d20\u6295\u8cc7\u306b\u6d3b\u7528\u3057\u3066\u3044\u307e\u3059<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3000Microsoft\u300c<a title=\"Microsoft\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/blogs.microsoft.com\/blog\/2020\/01\/16\/microsoft-will-be-carbon-negative-by-2030\/\" target=\"_blank\" rel=\"noopener\">Microsoft will be carbon negative by 2030<\/a>\u300d<\/span><\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #eb6100;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#004c97;\">\n\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-264949\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/shiratori1-1.png\" alt=\"\" width=\"105\" height=\"119\" \/><span style=\"color: #004c97;\"><strong>\u3008\u30b7\u30e9\u30c8\u30ea\u304f\u3093\u3009<\/strong><\/span><br \/>\n\u65e5\u672c\u3067\u3082\u3001\u653f\u7b56\u3068\u3057\u3066\u306e\u30ab\u30fc\u30dc\u30f3\u30d7\u30e9\u30a4\u30b7\u30f3\u30b0\u304c\u4e88\u5b9a\u3055\u308c\u3066\u3044\u308b\u3051\u308c\u3069\u3001\u30a4\u30f3\u30bf\u30fc\u30ca\u30eb\u30ab\u30fc\u30dc\u30f3\u30d7\u30e9\u30a4\u30b7\u30f3\u30b0\u3092\u5c0e\u5165\u3057\u3066\u304a\u3051\u3070\u3001\u305d\u308c\u3092\u7e54\u308a\u8fbc\u3093\u3060\u610f\u601d\u6c7a\u5b9a\u304c\u3067\u304d\u308b\u3068\u8a00\u3048\u308b\u306d\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#C89916;\">\n\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-264947\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/aoi1-2.png\" alt=\"\" width=\"110\" height=\"115\" \/><span style=\"color: #c89916;\"><strong>\u3008\u30a2\u30aa\u30a4\u3061\u3083\u3093\u3009<\/strong><\/span><br \/>\n\u30a4\u30f3\u30bf\u30fc\u30ca\u30eb\u30ab\u30fc\u30dc\u30f3\u30d7\u30e9\u30a4\u30b7\u30f3\u30b0\u306e\u8da3\u65e8\u306f\u308f\u304b\u308a\u307e\u3057\u305f\u3051\u3069\u30fb\u30fb\u30fb\u3002<br \/>\n\u809d\u5fc3\u306e\u793e\u5185\u70ad\u7d20\u4fa1\u683c\u3063\u3066\u3001\u3069\u3046\u3084\u3063\u3066\u8a2d\u5b9a\u3059\u308b\u3093\u3067\u3057\u3087\u3046\uff1f<br \/>\n\u5358\u4f4d\u5f53\u305f\u308a\u306e\u4e8c\u9178\u5316\u70ad\u7d20\u306b\u30d7\u30e9\u30a4\u30b9\u30ab\u30fc\u30c9\u304c\u4ed8\u3044\u3066\u3044\u308b\u308f\u3051\u3058\u3083\u306a\u3044\u3067\u3059\u3088\u306d\u3002<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #eb6100;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u30a4\u30f3\u30bf\u30fc\u30ca\u30eb\u30ab\u30fc\u30dc\u30f3\u30d7\u30e9\u30a4\u30b7\u30f3\u30b0\u3092\u5c0e\u5165\u3059\u308b\u5834\u5408\u3001\u793e\u5185\u70ad\u7d20\u4fa1\u683c\u3092\u3069\u306e\u3088\u3046\u306a\u6c34\u6e96\u306b\u8a2d\u5b9a\u3059\u308b\u304b\u304c\u5927\u304d\u306a\u8ab2\u984c\u3067\u3059\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #eb6100;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#004c97;\">\n\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-264944\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/shiratori1-2.png\" alt=\"\" width=\"100\" height=\"121\" \/><span style=\"color: #004c97;\"><strong>\u3008\u30b7\u30e9\u30c8\u30ea\u304f\u3093\u3009<\/strong><\/span><br \/>\n\u793e\u5185\u70ad\u7d20\u4fa1\u683c\u3092\u958b\u793a\u3057\u3066\u3044\u308b\u4f01\u696d\u306e\u4e8b\u4f8b\u3092\u3044\u304f\u3064\u3082\u898b\u305f\u3051\u308c\u3069\u3001\u304b\u306a\u308a\u5e45\u304c\u3042\u308b\u306d\u3002<br \/>\n\u4e8c\u9178\u5316\u70ad\u7d20\u6392\u51fa\u91cf\uff11\uff54\u5f53\u305f\u308a\u306b\u3064\u304d\u6570\u5343\u5186\u306e\u793e\u5185\u70ad\u7d20\u4fa1\u683c\u3092\u8a2d\u5b9a\u3057\u3066\u3044\u308b\u4e8b\u4f8b\u3082\u3042\u308c\u3070\u3001\uff12\u4e07\u5186\u3092\u8d85\u3048\u308b\u793e\u5185\u70ad\u7d20\u4fa1\u683c\u3092\u8a2d\u5b9a\u3057\u3066\u3044\u308b\u4e8b\u4f8b\u3082\u3042\u308b\u3088\u3002<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #eb6100;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u793e\u5185\u70ad\u7d20\u4fa1\u683c\u306f\u3001\u5404\u793e\u304c\u72ec\u81ea\u306b\u8a2d\u5b9a\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u305f\u3081\u3001\u305d\u306e\u6c34\u6e96\u306b\u306f\u3070\u3089\u3064\u304d\u304c\u3042\u308a\u307e\u3059\u3002\u8907\u6570\u306e\u793e\u5185\u70ad\u7d20\u4fa1\u683c\u3092\u8a2d\u5b9a\u3057\u3066\u3044\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\u3000\u4e09\u4e95\u91d1\u5c5e\u9271\u696d\u682a\u5f0f\u4f1a\u793e\u3067\u306f\u3001Scope\uff11\u6392\u51fa\u91cf\u306b\u95a2\u3059\u308b\u793e\u5185\u70ad\u7d20\u4fa1\u683c\u3092\u3001Scope\uff12\u6392\u51fa\u91cf\u306b\u95a2\u3059\u308b\u793e\u5185\u70ad\u7d20\u4fa1\u683c\u3088\u308a\u3082\u9ad8\u304f\u8a2d\u5b9a\u3057\u3001\u524a\u6e1b\u304c\u56f0\u96e3\u306aScope\uff11\u6392\u51fa\u91cf\u306e\u5bfe\u7b56\u3092\u4e00\u5c64\u4fc3\u9032\u3059\u308b\u65e8\u3092\u958b\u793a\u3057\u3066\u3044\u308b\u3002<br \/>\n\u4e09\u4e95\u91d1\u5c5e\u9271\u696d\u682a\u5f0f\u4f1a\u793e\u300c<a title=\"\u4e09\u4e95\u91d1\u5c5e\u9271\u696d\u682a\u5f0f\u4f1a\u793e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mitsui-kinzoku.com\/LinkClick.aspx?fileticket=8DiAnU2QA18%3d\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30bf\u30fc\u30ca\u30eb\u30ab\u30fc\u30dc\u30f3\u30d7\u30e9\u30a4\u30b7\u30f3\u30b0\u5236\u5ea6\u306e\u5c0e\u5165\u306b\u3064\u3044\u3066<\/a>\u300d<\/span><\/p>\n<p>\u74b0\u5883\u7701\u306e\u516c\u8868\u3059\u308b\u300c\u30a4\u30f3\u30bf\u30fc\u30ca\u30eb\u30ab\u30fc\u30dc\u30f3\u30d7\u30e9\u30a4\u30b7\u30f3\u30b0\u6d3b\u7528\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff15\uff09<\/span>\u300d\u3067\u306f\u3001\u793e\u5185\u70ad\u7d20\u4fa1\u683c\u306e\u7a2e\u985e\u3068\u3057\u3066\u3001<strong>\u30b7\u30e3\u30c9\u30fc\u30d7\u30e9\u30a4\u30b9\uff08Shadow price\uff09<\/strong>\u3068<strong>\u30a4\u30f3\u30d7\u30ea\u30b7\u30c3\u30c8\u30d7\u30e9\u30a4\u30b9\uff08Implicit carbon price\uff09<\/strong>\u306e\uff12\u3064\u304c\u6319\u3052\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff15\uff09<\/span>\u3000\u74b0\u5883\u7701\u300c<a title=\"\u74b0\u5883\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.env.go.jp\/content\/000186370.pdf\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30bf\u30fc\u30ca\u30eb\u30ab\u30fc\u30dc\u30f3\u30d7\u30e9\u30a4\u30b7\u30f3\u30b0\u6d3b\u7528\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\uff5e\u4f01\u696d\u306e\u8131\u70ad\u7d20\u6295\u8cc7\u306e\u63a8\u9032\u306b\u5411\u3051\u3066\uff5e\uff082022\u5e74\u5ea6\u7248\uff09<\/a>\u300d<\/span><\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #eb6100;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#C89916;\">\n\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-264947\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/aoi1-2.png\" alt=\"\" width=\"110\" height=\"115\" \/><span style=\"color: #c89916;\"><strong>\u3008\u30a2\u30aa\u30a4\u3061\u3083\u3093\u3009<\/strong><\/span><br \/>\n\u30b7\u30e3\u30c9\u30fc\u30d7\u30e9\u30a4\u30b9\u3068\u3044\u3046\u306e\u306f\u3001\u6f5c\u5728\u7684\u306a\u4fa1\u683c\u3068\u3044\u3046\u3053\u3068\u304b\u3057\u3089\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#004c97;\">\n\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-264949\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/shiratori1-1.png\" alt=\"\" width=\"105\" height=\"119\" \/><span style=\"color: #004c97;\"><strong>\u3008\u30b7\u30e9\u30c8\u30ea\u304f\u3093\u3009<\/strong><\/span><br \/>\n\u60f3\u5b9a\u306b\u57fa\u3065\u3044\u3066\u793e\u5185\u70ad\u7d20\u4fa1\u683c\u3092\u8a2d\u5b9a\u3059\u308b\u3068\u3044\u3046\u3053\u3068\u3060\u306d\u3002<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #eb6100;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p><strong><span style=\"border-bottom: double 3px #b22222;\">\u30b7\u30e3\u30c9\u30fc\u30d7\u30e9\u30a4\u30b9<\/span><\/strong>\u306f\u3001\u70ad\u7d20\u7a0e\u3084\u6392\u51fa\u91cf\u53d6\u5f15\u306b\u304a\u3051\u308b\u4fa1\u683c\uff08<a title=\"\u3008\u7d4c\u7406\u90e8\u304c\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u3009\u70ad\u7d20\u3068\u4f1a\u8a08\u306e\u57fa\u790e\u77e5\u8b58\u3000\u3010\u7b2c\uff17\u56de\u3011\u300c\u70ad\u7d20\u306b\u4fa1\u683c\u3092\u4ed8\u3051\u308b\u3063\u3066\u3069\u3046\u3044\u3046\u3053\u3068\uff1f\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/accounting-article-201\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c\uff17\u56de\u3011<\/a>\u53c2\u7167\uff09\u3068\u3044\u3063\u305f<strong>\u5916\u90e8\u4fa1\u683c\u3092\u3082\u3068\u306b\u3057\u3066\u3001\u793e\u5185\u70ad\u7d20\u4fa1\u683c\u3092\u8a2d\u5b9a\u3059\u308b<\/strong>\u3082\u306e\u3067\u3059\u3002CDP<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff16\uff09<\/span>\u304c\u516c\u8868\u3059\u308b\u300cCDP\u6c17\u5019\u5909\u52d5\u30ec\u30dd\u30fc\u30c8 2023\uff1a\u65e5\u672c\u7248<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff17\uff09<\/span>\u300d\u306b\u3088\u308c\u3070\u3001\u30a4\u30f3\u30bf\u30fc\u30ca\u30eb\u30ab\u30fc\u30dc\u30f3\u30d7\u30e9\u30a4\u30b7\u30f3\u30b0\u3092\u5c0e\u5165\u3057\u3066\u3044\u308b\u65e5\u672c\u4f01\u696d\u3067\u306f\u3001\u30b7\u30e3\u30c9\u30fc\u30d7\u30e9\u30a4\u30b9\u306b\u3088\u308b\u8a2d\u5b9a\u304c\u591a\u3044\u3053\u3068\u304c\u660e\u3089\u304b\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff16\uff09<\/span>\u3000CDP\u306f\u3001\u30a4\u30ae\u30ea\u30b9\u3067\u8a2d\u7acb\u3055\u308c\u305f\u56fd\u969b\u7684\u306a\u74b0\u5883\u975e\u55b6\u5229\u56e3\u4f53\u30022000\u5e74\u306e\u767a\u8db3\u5f53\u521d\u306fCarbon Disclosure Project\u306e\u540d\u79f0\u3067\u8131\u70ad\u7d20\u3092\u50cd\u304d\u304b\u3051\u3066\u3044\u305f\u304c\u3001\u73fe\u5728\u306f\u68ee\u6797\u4fdd\u5168\u3084\u6c34\u8cea\u4fdd\u8b77\u306b\u3082\u6d3b\u52d5\u7bc4\u56f2\u3092\u5e83\u3052\u3001\u7565\u79f0\u306eCDP\u304c\u6b63\u5f0f\u540d\u79f0\u3068\u306a\u3063\u3066\u3044\u308b\u3002CDP\u306f\u3001\u305d\u306e\u6d3b\u52d5\u306b\u8cdb\u540c\u3059\u308b\u6a5f\u95a2\u6295\u8cc7\u5bb6\u3084\u8cfc\u8cb7\u4f01\u696d\u3092\u4ee3\u8868\u3057\u3066\u3001\u74b0\u5883\u8ab2\u984c\u306b\u95a2\u3059\u308b\u53d6\u7d44\u307f\u306b\u3064\u3044\u3066\u306e\u8cea\u554f\u66f8\u3092\u4e16\u754c\u4e2d\u306e\u4f01\u696d\u306b\u9001\u4ed8\u3057\u3001\u305d\u306e\u56de\u7b54\u3092\u53ce\u96c6\u3057\u3066\u60c5\u5831\u958b\u793a\u3092\u4fc3\u3057\u3066\u3044\u308b\u3002\u65e5\u672c\u4f01\u696d\u306b\u95a2\u3057\u3066\u306f\u30012022\u5e74\u4ee5\u964d\u30d7\u30e9\u30a4\u30e0\u5e02\u5834\u306b\u4e0a\u5834\u3059\u308b\u5168\u4f01\u696d\u3092\u8abf\u67fb\u5bfe\u8c61\u3068\u3059\u308b\u3002<br \/>\nCDP\u300c<a title=\"CDP\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/japan.cdp.net\/\" target=\"_blank\" rel=\"noopener\">CDP\u306b\u3064\u3044\u3066<\/a>\u300d<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff17\uff09<\/span>\u3000CDP\u300c<a title=\"CDP\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/japan.cdp.net\/#144de4c546f6e7a2a4deb92e41781ea1\" target=\"_blank\" rel=\"noopener\">\u6700\u65b0\u30ec\u30dd\u30fc\u30c8<\/a>\u300d\u300cCDP\u6c17\u5019\u5909\u52d5\u30ec\u30dd\u30fc\u30c8 2023\uff1a\u65e5\u672c\u7248\u300dP23,24<\/span><\/p>\n<p><strong><span style=\"border-bottom: double 3px #b22222;\">\u30a4\u30f3\u30d7\u30ea\u30b7\u30c3\u30c8\u30d7\u30e9\u30a4\u30b9<\/span><\/strong>\u306f\u3001<strong>\u904e\u53bb\u5b9f\u7e3e\u7b49\u306b\u57fa\u3065\u3044\u3066\u793e\u5185\u70ad\u7d20\u4fa1\u683c\u3092\u8a2d\u5b9a\u3059\u308b\u3082\u306e<\/strong>\u3067\u3059\u3002\u81ea\u793e\u306b\u304a\u3051\u308b\u904e\u53bb\u306e\u610f\u601d\u6c7a\u5b9a\u306b\u304a\u3044\u3066\u3001\u610f\u601d\u6c7a\u5b9a\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3057\u305f\u3067\u3042\u308d\u3046\u70ad\u7d20\u4fa1\u683c\u306e\u6c34\u6e96\u3092\u7b97\u51fa\u3057\u3001\u305d\u308c\u3092\u3082\u3068\u306b\u8a2d\u5b9a\u3059\u308b\u65b9\u6cd5\u3084\u3001\u81ea\u793e\u306e\u4e8c\u9178\u5316\u70ad\u7d20\u6392\u51fa\u91cf\u306e\u524a\u6e1b\u76ee\u6a19\u9054\u6210\u306b\u5411\u3051\u305f\u53d6\u7d44\u307f\u3092\u5217\u6319\u3057\u305f\u3046\u3048\u3067\u3001\u305d\u306e\u5bfe\u7b56\u306e\u305f\u3081\u306e\u7dcf\u30b3\u30b9\u30c8\u3068\u7d2f\u7a4d\u524a\u6e1b\u91cf\u304b\u3089\u793e\u5185\u70ad\u7d20\u4fa1\u683c\u3092\u7b97\u51fa\u3059\u308b\u65b9\u6cd5\u306a\u3069\u304c\u60f3\u5b9a\u3055\u308c\u307e\u3059\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #eb6100;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#C89916;\">\n\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-264948\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/aoi1-1.png\" alt=\"\" width=\"110\" height=\"112\" \/><span style=\"color: #c89916;\"><strong>\u3008\u30a2\u30aa\u30a4\u3061\u3083\u3093\u3009<\/strong><\/span><br \/>\n\u30a4\u30f3\u30d7\u30ea\u30b7\u30c3\u30c8\u30d7\u30e9\u30a4\u30b9\u3067\u4fa1\u683c\u8a2d\u5b9a\u3059\u308b\u306e\u306f\u3001\u96e3\u3057\u305d\u3046\u30fb\u30fb\u30fb\u3002<br \/>\n\u30a4\u30f3\u30bf\u30fc\u30ca\u30eb\u30ab\u30fc\u30dc\u30f3\u30d7\u30e9\u30a4\u30b7\u30f3\u30b0\u3092\u5c0e\u5165\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u307e\u305a\u5c0e\u5165\u76ee\u7684\u3092\u660e\u78ba\u306b\u3057\u305f\u3046\u3048\u3067\u3001\u305d\u308c\u306b\u5408\u3063\u305f\u793e\u5185\u70ad\u7d20\u4fa1\u683c\u3092\u8a2d\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u305d\u3046\u3067\u3059\u306d\u3002<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #eb6100;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u8fd1\u5e74\u3001\u30a4\u30f3\u30bf\u30fc\u30ca\u30eb\u30ab\u30fc\u30dc\u30f3\u30d7\u30e9\u30a4\u30b7\u30f3\u30b0\u3092\u5c0e\u5165\u3059\u308b\u4f01\u696d\u304c\u6025\u901f\u306b\u5897\u3048\u3066\u3044\u308b\u80cc\u666f\u306b\u306f\u3001\u60c5\u5831\u958b\u793a\u8981\u8acb\u306e\u5f71\u97ff\u3082\u3042\u308b\u3088\u3046\u306b\u898b\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>TCFD\u63d0\u8a00<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff18\uff09<\/span>\u306e\u30ac\u30a4\u30c0\u30f3\u30b9\u3067\u306f\u3001\u958b\u793a\u304c\u63a8\u5968\u3055\u308c\u308b\u6307\u6a19\u306e\uff11\u3064\u3068\u3057\u3066\u793e\u5185\u70ad\u7d20\u4fa1\u683c\u304c\u793a\u3055\u308c\u3066\u304a\u308a<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff19\uff09<\/span>\u3001\u540c\u69d8\u306b\u3001ISSB\u304c2023\u5e74\u306b\u516c\u8868\u3057\u305fIFRS S2\u300c\u6c17\u5019\u95a2\u9023\u958b\u793a\u300d\u3067\u3082\u3001\u793e\u5185\u70ad\u7d20\u4fa1\u683c\u306b\u95a2\u3059\u308b\u958b\u793a\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u5148\u8ff0\u306eCDP\u306b\u3088\u308b\u8cea\u554f\u66f8\u306b\u306f\u3001\u793e\u5185\u70ad\u7d20\u4fa1\u683c\u306b\u95a2\u3059\u308b\u8cea\u554f\u4e8b\u9805\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff18\uff09<\/span>\u3000TCFD\uff08Task force on Climate-related Financial Disclosures\u3001\u65e5\u672c\u3067\u306f\u300c\u6c17\u5019\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u958b\u793a\u30bf\u30b9\u30af\u30d5\u30a9\u30fc\u30b9\u300d\u3068\u3082\u547c\u3070\u308c\u308b\uff09\u306f\u3001G20\u304b\u3089\u306e\u8981\u8acb\u3092\u53d7\u3051\u3001\u91d1\u878d\u5b89\u5b9a\u7406\u4e8b\u4f1a\uff08FSB\uff09\u306b\u3088\u308a\u8a2d\u7acb\u3055\u308c\u305f\u7d44\u7e54\u30022017\u5e74\u306b\u6700\u7d42\u5831\u544a\u66f8\u3092\u767a\u8868\u3057\u3001\u4f01\u696d\u306a\u3069\u306b\u5bfe\u3057\u3066\u6c17\u5019\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u306e\u958b\u793a\u3092\u63a8\u5968\u3057\u3066\u3044\u308b\u3002\u30d7\u30e9\u30a4\u30e0\u5e02\u5834\u306e\u4e0a\u5834\u4f01\u696d\u306fTCFD\u3084\u540c\u7b49\u306e\u67a0\u7d44\u307f\u306b\u57fa\u3065\u304f\u6c17\u5019\u5909\u52d5\u306b\u95a2\u3059\u308b\u60c5\u5831\u958b\u793a\u3092\u6c42\u3081\u3089\u308c\u308b\u3002<br \/>\nTCFD\u30b3\u30f3\u30bd\u30fc\u30b7\u30a2\u30e0\u300c<a title=\"TCFD\u30b3\u30f3\u30bd\u30fc\u30b7\u30a2\u30e0\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/tcfd-consortium.jp\/about\">TCFD\u3068\u306f<\/a>\u300d<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff19\uff09<\/span>\u3000TCFD\u300c<a title=\"TCFD\u30b3\u30f3\u30bd\u30fc\u30b7\u30a2\u30e0\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/tcfd-consortium.jp\/pdf\/about\/2021_TCFD_Metric_Guidance_2110_jp.pdf\" target=\"_blank\" rel=\"noopener\">\u6307\u6a19\u3001\u76ee\u6a19\u3001\u79fb\u884c\u8a08\u753b\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c0\u30f3\u30b9<\/a>\u300d<\/span><\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #eb6100;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#C89916;\">\n\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-264947\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/aoi1-2.png\" alt=\"\" width=\"110\" height=\"115\" \/><span style=\"color: #c89916;\"><strong>\u3008\u30a2\u30aa\u30a4\u3061\u3083\u3093\u3009<\/strong><\/span><br \/>\n\u5927\u4f01\u696d\u306f\u305d\u3046\u3057\u305f\u5bfe\u5fdc\u3092\u3057\u306a\u304f\u3061\u3083\u306a\u3089\u306a\u3044\u304b\u3089\u5927\u5909\u3067\u3059\u306d\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#004c97;\">\n\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-264949\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/shiratori1-1.png\" alt=\"\" width=\"105\" height=\"119\" \/><span style=\"color: #004c97;\"><strong>\u3008\u30b7\u30e9\u30c8\u30ea\u304f\u3093\u3009<\/strong><\/span><br \/>\n\u3046\u3061\u306e\u4f1a\u793e\u3067\u30a4\u30f3\u30bf\u30fc\u30ca\u30eb\u30ab\u30fc\u30dc\u30f3\u30d7\u30e9\u30a4\u30b7\u30f3\u30b0\u3092\u5229\u7528\u3059\u308b\u304b\u3069\u3046\u304b\u306f\u308f\u304b\u3089\u306a\u3044\u3051\u308c\u3069\u3001\u4eca\u5f8c\u306e\u305f\u3081\u306b\u3001\u6982\u8981\u3092\u4f1a\u8b70\u3067\u8aac\u660e\u3059\u308b\u307b\u3046\u304c\u3088\u3055\u305d\u3046\u3060\u3002<br \/>\n<span style=\"font-size: 18px;\">\u30af\u30ed\u30b5\u30ef\u90e8\u9577\u306e\u5e30\u56fd\u307e\u3067\u306b\u3001\u6025\u3044\u3067\u8cc7\u6599\u3092\u4ed5\u4e0a\u3052\u308b\u305e\uff01<\/span><\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#FFFFFF;color:#000000;border-color:#C89916;\">\n\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-264948\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/aoi1-1.png\" alt=\"\" width=\"110\" height=\"112\" \/><span style=\"color: #c89916;\"><strong>\u3008\u30a2\u30aa\u30a4\u3061\u3083\u3093\u3009<\/strong><\/span><br \/>\n\u30af\u30ed\u30b5\u30ef\u90e8\u9577\u3001\u5e30\u56fd\u65e9\u3005\u306b\u30d7\u30e9\u30a4\u30b9\u30d5\u30eb\u306a\u8cc7\u6599\u306b\u56f2\u307e\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u305d\u3046\u3060\u308f\u3002<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #eb6100;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<div style=\"padding: 10px; border: 2px dotted #4d5156; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<p style=\"padding-left: 15px; margin-bottom: 2px;\"><strong><span style=\"font-size: 20px; color: #004c97;\">\uff31<\/span><\/strong><\/p>\n<p style=\"margin-bottom: 10px; padding-left: 30px;\"><span style=\"font-size: 16px;\">\u70ad\u7d20\u3092\u8003\u616e\u3057\u3066\u610f\u601d\u6c7a\u5b9a\u3059\u308b\u306b\u306f\uff1f<\/span><\/p>\n<p style=\"padding-left: 15px; margin-bottom: 2px;\"><strong><span style=\"font-size: 20px; color: #c53d43;\">\uff21<\/span><\/strong><\/p>\n<p style=\"margin-bottom: 3px; padding-left: 30px;\"><span style=\"font-size: 16px;\">\u4f01\u696d\u304c\u3001\u81ea\u793e\u306e\u6392\u51fa\u3059\u308b\u4e8c\u9178\u5316\u70ad\u7d20\u306b\u793e\u5185\u3067\u72ec\u81ea\u306b\u4fa1\u683c\u3092\u4ed8\u3051\u308b\u3053\u3068\u3092\u30a4\u30f3\u30bf\u30fc\u30ca\u30eb\u30ab\u30fc\u30dc\u30f3\u30d7\u30e9\u30a4\u30b7\u30f3\u30b0\u3068\u3044\u3044\u307e\u3059\u3002\u30a4\u30f3\u30bf\u30fc\u30ca\u30eb\u30ab\u30fc\u30dc\u30f3\u30d7\u30e9\u30a4\u30b7\u30f3\u30b0\u306b\u3088\u3063\u3066\u4e8c\u9178\u5316\u70ad\u7d20\u6392\u51fa\u91cf\u3092\u91d1\u984d\u63db\u7b97\u3059\u308b\u3053\u3068\u3067\u3001\u4e8c\u9178\u5316\u70ad\u7d20\u6392\u51fa\u91cf\u3092\u8003\u616e\u3057\u305f\u610f\u601d\u6c7a\u5b9a\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u3001\u4f4e\u70ad\u7d20\u306a\u6295\u8cc7\u3084\u6d3b\u52d5\u3092\u63a8\u9032\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<\/div>\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>\u300c\u70ad\u7d20\u3068\u4f1a\u8a08\u306e\u57fa\u790e\u77e5\u8b58\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff13\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/p><\/p><\/p><\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u30ab\u30fc\u30dc\u30f3\u30d7\u30e9\u30a4\u30b7\u30f3\u30b0\u306f\u3001\u4f01\u696d\u306a\u3069\u306e\u6392\u51fa\u3059\u308b\u4e8c\u9178\u5316\u70ad\u7d20\u306b\u4fa1\u683c\u3092\u3064\u3051\u3001\u3053\u308c\u306b\u3088\u3063\u3066\u6392\u51fa\u8005\u306e\u884c\u52d5\u3092\u5909\u5316\u3055\u305b\u3066\u3001\u6392\u51fa\u91cf\u306e\u524a\u6e1b\u3092\u4fc3\u3059\u624b\u6cd5\u3067\u3059\u3002\u653f\u5e9c\u306b\u3088\u308b\u65bd\u7b56\u3068\u3057\u3066\u306e\u30ab\u30fc\u30dc\u30f3\u30d7\u30e9\u30a4\u30b7\u30f3\u30b0\uff08\u3010\u7b2c\uff17\u56de\u3011\u53c2\u7167\uff09\u306e\u307b\u304b\u3001\u8fd1\u5e74\u306f\u3001\u5404\u4f01\u696d\u304c\u3001\u81ea\u793e\u306e\u6392\u51fa\u3059\u308b\u4e8c\u9178\u5316\u70ad\u7d20\u306b\u793e\u5185\u3067\u72ec\u81ea\u306b\u4fa1\u683c\u3092\u4ed8\u3051\u308b\u30ab\u30fc\u30dc\u30f3\u30d7\u30e9\u30a4\u30b7\u30f3\u30b0\u3082\u6025\u901f\u306a\u5e83\u304c\u308a\u3092\u898b\u305b\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u304c\u300c\u30a4\u30f3\u30bf\u30fc\u30ca\u30eb\u30ab\u30fc\u30dc\u30f3\u30d7\u30e9\u30a4\u30b7\u30f3\u30b0\uff08ICP\uff1aInternal Carbon Pricing\uff09\u300d\u3067\u3059\u3002<\/p>\n","protected":false},"author":16148,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,167,182,290],"tags":[594],"backnumber":[2352],"series":[2309],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-24 21:54:53","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/266547"}],"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\/16148"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=266547"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/266547\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=266547"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=266547"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=266547"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=266547"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=266547"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}