{"id":269204,"date":"2025-08-21T10:13:49","date_gmt":"2025-08-21T01:13:49","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=269204"},"modified":"2025-08-21T10:16:21","modified_gmt":"2025-08-21T01:16:21","slug":"accounting-article-225","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-225\/","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\u7b2c11\u56de\u3011\u300c\u6c17\u5019\u95a2\u9023\u958b\u793a\u304c\u6ce8\u76ee\u3055\u308c\u308b\u306e\u306f\u306a\u305c\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\u7b2c11\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u6c17\u5019\u95a2\u9023\u958b\u793a\u304c\u6ce8\u76ee\u3055\u308c\u308b\u306e\u306f\u306a\u305c\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>\u3014\u30b8\u30e3\u30fc\u30ca\u30eb\u98df\u54c1\u793e\u306e\u767b\u5834\u4eba\u7269\u3015<\/strong><\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-268803 aligncenter\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/tansokaikei10-2.png\" alt=\"\" width=\"225\" height=\"282\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/tansokaikei10-2.png 571w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/tansokaikei10-2-240x300.png 240w\" 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>\u30b8\u30e3\u30fc\u30ca\u30eb\u98df\u54c1\u793e\u306f\u3001\u52a0\u5de5\u98df\u54c1\u306e\u88fd\u9020\u30fb\u8ca9\u58f2\u3092\u55b6\u3080\u4f01\u696d\u3067\u3059\u3002<br \/>\n\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u63a8\u9032\u5ba4\u306b\u3001\u4f11\u6687\u660e\u3051\u306e\u30c4\u30c1\u30e4\u304f\u3093\u304c\u9854\u3092\u51fa\u3057\u307e\u3057\u305f\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:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268796\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-1.png\" alt=\"\" width=\"110\" height=\"120\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-1.png 284w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-1-275x300.png 275w\" sizes=\"(max-width: 110px) 100vw, 110px\" \/>\u3008\u30df\u30ba\u30ce\u5ba4\u9577\u3009<\/strong><\/span><br \/>\n\u3042\u3089\u3001\u30c4\u30c1\u30e4\u304f\u3093\u3001\u65e5\u713c\u3051\u3057\u305f\u308f\u306d\uff01<\/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:#FFA500;\">\n\t\t<p><span style=\"color: #ffa500;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268802\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-2.png\" alt=\"\" width=\"110\" height=\"110\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-2.png 290w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-2-150x150.png 150w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-2-100x100.png 100w\" sizes=\"(max-width: 110px) 100vw, 110px\" \/>\u3008\u30c4\u30c1\u30e4\u304f\u3093\u3009<\/strong><\/span><br \/>\n\u6d77\u3078\u91e3\u308a\u306b\u884c\u3063\u305f\u3093\u3067\u3059\u3002\u5929\u5019\u306b\u6075\u307e\u308c\u3066\u3001\u73cd\u3057\u3044\u9b5a\u3082\u91e3\u308c\u307e\u3057\u305f\u3002<br \/>\n\u91e3\u308a\u8239\u306e\u8239\u9577\u3055\u3093\u306b\u3088\u308c\u3070\u3001\u6e29\u6696\u5316\u306e\u5f71\u97ff\u3067\u3001\u6614\u306f\u305d\u306e\u6d77\u57df\u3067\u91e3\u308c\u306a\u304b\u3063\u305f\u9b5a\u304c\u91e3\u308c\u308b\u3088\u3046\u306b\u306a\u3063\u305f\u305d\u3046\u306a\u3093\u3067\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:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268798\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-2.png\" alt=\"\" width=\"110\" height=\"123\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-2.png 272w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-2-268x300.png 268w\" sizes=\"(max-width: 110px) 100vw, 110px\" \/>\u3008\u30df\u30ba\u30ce\u5ba4\u9577\u3009<\/strong><\/span><br \/>\n\u5730\u7403\u6e29\u6696\u5316\u306e\u5f71\u97ff\u306f\u5927\u304d\u3044\u308f\u306d\uff5e\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:#FFA500;\">\n\t\t<p><span style=\"color: #ffa500;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268802\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-2.png\" alt=\"\" width=\"110\" height=\"110\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-2.png 290w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-2-150x150.png 150w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-2-100x100.png 100w\" sizes=\"(max-width: 110px) 100vw, 110px\" \/>\u3008\u30c4\u30c1\u30e4\u304f\u3093\u3009<\/strong><\/span><br \/>\n\u3067\u3082\u3001\u4f01\u696d\u306b\u3088\u308b\u6c17\u5019\u95a2\u9023\u60c5\u5831\u306e\u958b\u793a\u304c\u6ce8\u76ee\u3055\u308c\u308b\u7406\u7531\u306f\u3001\u3044\u307e\u3072\u3068\u3064\u30d4\u30f3\u3068\u3053\u306a\u3044\u3093\u3067\u3059\u3088\u306d\u3002<br \/>\n\u305d\u3053\u307e\u3067\u5371\u6a5f\u611f\u3092\u899a\u3048\u306a\u3044\u3068\u3044\u3046\u304b\u30fb\u30fb\u30fb\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>\u6211\u304c\u56fd\u3067\u306f\u3001\u300c\u5730\u7403\u6e29\u6696\u5316\uff08Global <span style=\"border-bottom: double 3px #b22222;\">Warming<\/span>\uff09\u300d\u3068\u3044\u3046\u8868\u73fe\u304c\u5e83\u304f\u7528\u3044\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u300c\u6e29\u6696\u300d\u3068\u3044\u3046\u7528\u8a9e\u306f\u80af\u5b9a\u7684\u306a\u6587\u8108\u3067\u4f7f\u308f\u308c\u308b\u5834\u9762\u304c\u591a\u304f\u3001\u300c\u5730\u7403\u6e29\u6696\u5316\u300d\u3068\u3044\u3046\u8868\u73fe\u304b\u3089\u306f\u4e8b\u614b\u306e\u6df1\u523b\u3055\u3092\u611f\u3058\u306b\u304f\u3044\u3053\u3068\u3082\u3042\u308a\u305d\u3046\u3067\u3059\u3002<\/p>\n<p>\u3053\u308c\u306b\u5bfe\u3057\u3001\u6d77\u5916\u3067\u306f\u3001\u5730\u7403\u6e29\u6696\u5316\u306e\u610f\u5473\u3067\u300cGlobal <span style=\"border-bottom: double 3px #b22222;\">Heating<\/span>\u300d\u304c\u7528\u3044\u3089\u308c\u308b\u3053\u3068\u3082\u3042\u308b\u307b\u304b\u3001\u300cClimate Crisis\uff08\u6c17\u5019\u5371\u6a5f\uff09\u300d\u300cClimate Emergency\uff08\u6c17\u5019\u975e\u5e38\u4e8b\u614b\uff09\u300d\u3068\u3044\u3063\u305f\u8a00\u3044\u56de\u3057\u3082\u898b\u3089\u308c\u307e\u3059\u3002\u3053\u308c\u3089\u306f\u6c17\u5019\u5909\u52d5\u3078\u306e\u5371\u6a5f\u611f\u3092\u5f37\u304f\u793a\u3057\u305f\u8868\u73fe\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #eb6100;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p><!--more--><\/p>\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:#CD5C5C;\">\n\t\t<p><span style=\"color: #cd5c5c;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268799\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/4-2.png\" alt=\"\" width=\"110\" height=\"115\" \/>\u3008\u30cf\u30eb\u30ab\u3061\u3083\u3093\u3009<\/strong><\/span><br \/>\n\u30d7\u30e9\u30a4\u30e0\u4e0a\u5834\u4f01\u696d\u306e\u6c17\u5019\u95a2\u9023\u60c5\u5831\u958b\u793a\u306f\u5145\u5b9f\u3057\u3066\u3044\u307e\u3059\u3088\u306d\u3002<br \/>\n\u53c2\u8003\u306e\u305f\u3081\u306b\uff21\u793e\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u30fb\u30ec\u30dd\u30fc\u30c8\u306b\u76ee\u3092\u901a\u3057\u3066\u3044\u308b\u3093\u3067\u3059\u3051\u308c\u3069\u3001\u300c\u6c17\u5019\u5909\u52d5\u3078\u306e\u53d6\u308a\u7d44\u307f\u300d\u3068\u3044\u3046\u30bb\u30af\u30b7\u30e7\u30f3\u3092\u8aad\u3080\u3060\u3051\u3067\u3082\u304b\u306a\u308a\u6642\u9593\u304c\u304b\u304b\u308a\u307e\u3057\u305f\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\u6c17\u5019\u95a2\u9023\u60c5\u5831\u306e\u958b\u793a\u30a4\u30e1\u30fc\u30b8\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<p><strong>\u300a\u6c17\u5019\u5909\u52d5\u3078\u306e\u53d6\u308a\u7d44\u307f\uff08\uff34\uff23\uff26\uff24\u63d0\u8a00\u306b\u6cbf\u3063\u305f\u60c5\u5831\u958b\u793a\uff09\u300b<\/strong><br \/>\n\u5f53\u793e\u30b0\u30eb\u30fc\u30d7\u306f\u3001\u6c17\u5019\u95a2\u9023\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u3092\u7d4c\u55b6\u4e0a\u306e\u91cd\u8981\u8ab2\u984c\u3068\u4f4d\u7f6e\u3065\u3051\u3001\u6c17\u5019\u5909\u52d5\u306b\u95a2\u9023\u3059\u308b\u793e\u4f1a\u8ab2\u984c\u306e\u89e3\u6c7a\u306b\u5411\u3051\u3066\u7a4d\u6975\u7684\u306b\u53d6\u308a\u7d44\u3093\u3067\u3044\u307e\u3059\u3002\u3053\u3046\u3057\u305f\u8a8d\u8b58\u306e\u3082\u3068\u3001\u5f53\u793e\u30b0\u30eb\u30fc\u30d7\u306f20\u3007\u3007\u5e74\u00d7\u6708\u306b\u6c17\u5019\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u958b\u793a\u30bf\u30b9\u30af\u30d5\u30a9\u30fc\u30b9\uff08\uff34\uff23\uff26\uff24\uff09\u63d0\u8a00\u3078\u8cdb\u540c\u3057\u3001\u540c\u63d0\u8a00\u306b\u6cbf\u3063\u305f\u6c17\u5019\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u306e\u958b\u793a\u5145\u5b9f\u306b\u52aa\u3081\u3066\u3044\u307e\u3059\u3002\u30fb\u30fb\u30fb\uff08\u4ee5\u4e0b\u7701\u7565\uff09\u30fb\u30fb\u30fb<\/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:#FFA500;\">\n\t\t<p><span style=\"color: #ffa500;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268802\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-2.png\" alt=\"\" width=\"110\" height=\"110\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-2.png 290w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-2-150x150.png 150w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-2-100x100.png 100w\" sizes=\"(max-width: 110px) 100vw, 110px\" \/>\u3008\u30c4\u30c1\u30e4\u304f\u3093\u3009<\/strong><\/span><br \/>\n\u5b9f\u306f\u3001\uff34\uff23\uff26\uff24\u306e\u3053\u3068\u3082\u3088\u304f\u308f\u304b\u3063\u3066\u3044\u306a\u3044\u3093\u3067\u3059\u3002<br \/>\n\u30fb\u30fb\u30fb\u6c17\u5019\u95a2\u9023\u30ea\u30b9\u30af\u3063\u3066\u3044\u3046\u306e\u306f\u3001\u305f\u3068\u3048\u3070\u3001\u96c6\u4e2d\u8c6a\u96e8\u306a\u3069\u306e\u707d\u5bb3\u306b\u3088\u3063\u3066\u5de5\u5834\u306e\u64cd\u696d\u304c\u30b9\u30c8\u30c3\u30d7\u3059\u308b\u3068\u3044\u3063\u305f\u3053\u3068\u3067\u3059\u304b\uff1f<\/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:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268798\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-2.png\" alt=\"\" width=\"110\" height=\"123\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-2.png 272w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-2-268x300.png 268w\" sizes=\"(max-width: 110px) 100vw, 110px\" \/>\u3008\u30df\u30ba\u30ce\u5ba4\u9577\u3009<\/strong><\/span><br \/>\n\u305d\u3046\u3088\u3002\u305d\u308c\u4ee5\u5916\u306b\u3082\u3001\u3055\u307e\u3056\u307e\u306a\u30ea\u30b9\u30af\u304c\u8003\u3048\u3089\u308c\u308b\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<p>\u6c17\u5019\u5909\u52d5\u306b\u95a2\u9023\u3059\u308b\u30ea\u30b9\u30af\u306f\u3001\u7269\u7406\u7684\u30ea\u30b9\u30af\u3068\u79fb\u884c\u30ea\u30b9\u30af\u306b\u5927\u5225\u3057\u3066\u6349\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u7269\u7406\u7684\u30ea\u30b9\u30af\u306f\u3001\u6c17\u5019\u5909\u52d5\u3092\u539f\u56e0\u3068\u3059\u308b\u7269\u7406\u7684\u306a\u5f71\u97ff\u306b\u3088\u3063\u3066\u4f01\u696d\u304c\u88ab\u5bb3\u3092\u53d7\u3051\u308b\u30ea\u30b9\u30af\u3067\u3059\u3002\u53f0\u98a8\u3084\u96c6\u4e2d\u8c6a\u96e8\u306a\u3069\u306e\u7a81\u767a\u7684\u306a\u4e8b\u8c61\u306b\u3088\u308a\u4f01\u696d\u304c\u88ab\u5bb3\u3092\u53d7\u3051\u308b\u30ea\u30b9\u30af\uff08\u6025\u6027\u30ea\u30b9\u30af\uff09\u3068\u3001\u9577\u3044\u6642\u9593\u3092\u304b\u3051\u3066\u6c17\u5019\u30d1\u30bf\u30fc\u30f3\u304c\u5909\u5316\u3059\u308b\u306e\u306b\u4f34\u3044\u4f01\u696d\u304c\u8abf\u9054\u30fb\u751f\u7523\u30fb\u8f38\u9001\u306a\u3069\u306e\u9762\u3067\u30de\u30a4\u30ca\u30b9\u306e\u5f71\u97ff\u3092\u53d7\u3051\u308b\u30ea\u30b9\u30af\uff08\u6162\u6027\u30ea\u30b9\u30af\uff09\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u4e16\u754c\u5168\u4f53\u304c\u4f4e\u70ad\u7d20\u793e\u4f1a\u3078\u79fb\u884c\u3057\u3066\u3044\u304f\u306b\u3064\u308c\u3001\u653f\u7b56\u3084\u6cd5\u898f\u5236\u3001\u6280\u8853\u3001\u5e02\u5834\u3001\u793e\u4f1a\u306e\u8a8d\u8b58\u306a\u3069\u3082\u5927\u304d\u304f\u5909\u5bb9\u3059\u308b\u3053\u3068\u304c\u4e88\u60f3\u3055\u308c\u307e\u3059\u3002\u3053\u3046\u3057\u305f\u5909\u5316\u306b\u3088\u3063\u3066\u4f01\u696d\u304c\u30de\u30a4\u30ca\u30b9\u306e\u5f71\u97ff\u3092\u53d7\u3051\u308b\u30ea\u30b9\u30af\u306f\u3001\u79fb\u884c\u30ea\u30b9\u30af\u3068\u547c\u3070\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:#CD5C5C;\">\n\t\t<p><span style=\"color: #cd5c5c;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268799\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/4-2.png\" alt=\"\" width=\"110\" height=\"115\" \/>\u3008\u30cf\u30eb\u30ab\u3061\u3083\u3093\u3009<\/strong><\/span><br \/>\n\u305f\u3068\u3048\u3070\u3001\u9ad8\u3044\u70ad\u7d20\u7a0e\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:\/\/tinyurl.com\/27golzff\" rel=\"\">\u3010\u7b2c\uff17\u56de\u3011<\/a>\u53c2\u7167\uff09\u304c\u5c0e\u5165\u3055\u308c\u308b\u3068\u3001\u696d\u7a2e\u306b\u3088\u3063\u3066\u306f\u751f\u7523\u30b3\u30b9\u30c8\u304c\u5897\u52a0\u3057\u307e\u3059\u306d\u3002\u3053\u308c\u306f\u79fb\u884c\u30ea\u30b9\u30af\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<p style=\"margin-left: 16px; text-indent: -16px; margin-bottom: 3px;\"><span style=\"font-size: 16px;\"><strong>\u3010\u6c17\u5019\u5909\u52d5\u306b\u95a2\u9023\u3059\u308b\u30ea\u30b9\u30af\u3011<\/strong><\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/06\/tansotokaikei-11-1-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-269207\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/06\/tansotokaikei-11-1-1.png\" alt=\"\" width=\"1312\" height=\"697\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/06\/tansotokaikei-11-1-1.png 1312w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/06\/tansotokaikei-11-1-1-300x159.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/06\/tansotokaikei-11-1-1-1024x544.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/06\/tansotokaikei-11-1-1-768x408.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/06\/tansotokaikei-11-1-1-600x319.png 600w\" sizes=\"(max-width: 1312px) 100vw, 1312px\" \/><\/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:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268798\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-2.png\" alt=\"\" width=\"110\" height=\"123\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-2.png 272w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-2-268x300.png 268w\" sizes=\"(max-width: 110px) 100vw, 110px\" \/>\u3008\u30df\u30ba\u30ce\u5ba4\u9577\u3009<\/strong><\/span><br \/>\n\u53cd\u5bfe\u306b\u3001\u6c17\u5019\u5909\u52d5\u3084\u4f4e\u70ad\u7d20\u793e\u4f1a\u3078\u306e\u79fb\u884c\u304c\u3001\u4f01\u696d\u306b\u30d7\u30e9\u30b9\u306e\u5f71\u97ff\u3092\u3082\u305f\u3089\u3059\u300c\u6a5f\u4f1a\u300d\u306b\u306a\u308b\u30b1\u30fc\u30b9\u3082\u8003\u3048\u3089\u308c\u308b\u308f\u3002<br \/>\n\u305f\u3068\u3048\u3070\u3001\u81ea\u793e\u88fd\u54c1\u306e\u9700\u8981\u304c\u5897\u3048\u308b\u3068\u3044\u3063\u305f\u3053\u3068\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:#CD5C5C;\">\n\t\t<p><span style=\"color: #cd5c5c;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268799\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/4-2.png\" alt=\"\" width=\"110\" height=\"115\" \/>\u3008\u30cf\u30eb\u30ab\u3061\u3083\u3093\u3009<\/strong><\/span><br \/>\n\u305d\u3046\u3057\u305f\u6c17\u5019\u95a2\u9023\u306e\u30ea\u30b9\u30af\u3084\u6a5f\u4f1a\u304c\u4f01\u696d\u306e\u5148\u884c\u304d\u3092\u5de6\u53f3\u3059\u308b\u304b\u3089\u3001\u6295\u8cc7\u5bb6\u306f\u6c17\u5019\u95a2\u9023\u60c5\u5831\u306e\u958b\u793a\u3092\u5f37\u304f\u671b\u3093\u3067\u3044\u308b\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:#FFA500;\">\n\t\t<p><span style=\"color: #ffa500;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268800\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-1.png\" alt=\"\" width=\"110\" height=\"117\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-1.png 292w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-1-282x300.png 282w\" sizes=\"(max-width: 110px) 100vw, 110px\" \/>\u3008\u30c4\u30c1\u30e4\u304f\u3093\u3009<\/strong><\/span><br \/>\n\uff25\uff33\uff27\u6295\u8cc7\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\u7b2c10\u56de\u3011\u300c\u7528\u8a9e\u3092\u78ba\u8a8d\u3057\u3088\u3046\uff01\u300d\uff0d\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u30fb\uff25\uff33\uff27\u60c5\u5831\u30fb\u6c17\u5019\u95a2\u9023\u60c5\u5831\uff0d\" href=\"https:\/\/profession-net.com\/professionjournal\/accounting-article-222\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c10\u56de\u3011<\/a>\u53c2\u7167\uff09\u304c\u666e\u53ca\u3057\u3066\u3001\u6295\u8cc7\u5bb6\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u3078\u306e\u30cb\u30fc\u30ba\u304c\u9ad8\u307e\u3063\u3066\u3044\u308b\u3093\u3067\u3057\u305f\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>\u4f01\u696d\u306e\u6c17\u5019\u95a2\u9023\u30ea\u30b9\u30af\u3084\u6a5f\u4f1a\u306b\u95a2\u3059\u308b\u60c5\u5831\u304c\u958b\u793a\u3055\u308c\u306a\u3044\u3001\u3042\u308b\u3044\u306f\u958b\u793a\u5185\u5bb9\u304c\u6bd4\u8f03\u53ef\u80fd\u6027\u3084\u4e00\u8cab\u6027\u306b\u6b20\u3051\u308b\u5834\u5408\u3001\u6295\u8cc7\u5bb6\u3084\u91d1\u878d\u6a5f\u95a2\u306f\u9069\u5207\u306a\u610f\u601d\u6c7a\u5b9a\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\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:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268798\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-2.png\" alt=\"\" width=\"110\" height=\"123\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-2.png 272w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-2-268x300.png 268w\" sizes=\"(max-width: 110px) 100vw, 110px\" \/>\u3008\u30df\u30ba\u30ce\u5ba4\u9577\u3009<\/strong><\/span><br \/>\n\u305d\u308c\u306b\u3001\u6c17\u5019\u95a2\u9023\u30ea\u30b9\u30af\u304c\u958b\u793a\u3055\u308c\u306a\u3044\u72b6\u6cc1\u306f\u3001\u91d1\u878d\u30b7\u30b9\u30c6\u30e0\u3084\u7d4c\u6e08\u5168\u4f53\u306b\u304a\u3051\u308b\u300c\u30b7\u30b9\u30c6\u30df\u30c3\u30af\u30fb\u30ea\u30b9\u30af\u300d\u306b\u306a\u308b\u3053\u3068\u304c\u61f8\u5ff5\u3055\u308c\u3066\u3044\u308b\u306e\u3002\uff34\uff23\uff26\uff24\u8a2d\u7acb\u306e\u80cc\u666f\u306b\u306f\u305d\u3046\u3057\u305f\u8a8d\u8b58\u304c\u3042\u3063\u305f\u306e\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>\uff34\uff23\uff26\uff24\uff08Task Force on Climate-related Financial Disclosures\uff1b\u6c17\u5019\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u958b\u793a\u30bf\u30b9\u30af\u30d5\u30a9\u30fc\u30b9\uff09\u306f\u30012015\u5e74\u306b\uff26\uff33\uff22\uff08Financial Stability Board\uff1b\u91d1\u878d\u5b89\u5b9a\u7406\u4e8b\u4f1a\uff09\u306b\u3088\u3063\u3066\u8a2d\u7acb\u3055\u308c\u305f\u6a5f\u95a2\u3067\u3059\u3002\uff34\uff23\uff26\uff24\u306e\u8b70\u9577\u306b\u306f\u3001\u91d1\u878d\u754c\u306e\u5927\u7269\u3067\u3042\u308b\u30de\u30a4\u30b1\u30eb\u30fb\u30d6\u30eb\u30fc\u30e0\u30d0\u30fc\u30b0\u304c\u4efb\u547d\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\uff26\uff33\uff22\u306f\u30012008\u5e74\u306e\u4e16\u754c\u91d1\u878d\u5371\u6a5f\u3092\u5951\u6a5f\u306b\u3001\u305d\u308c\u307e\u3067\u5b58\u5728\u3057\u305f\uff26\uff33\uff26\uff08Financial Stability Forum\uff1b\u91d1\u878d\u5b89\u5b9a\u5316\u30d5\u30a9\u30fc\u30e9\u30e0\uff09\u3092\u6539\u7d44\u3059\u308b\u5f62\u3067\u8a2d\u7acb\u3055\u308c\u305f\u7d44\u7e54\u3067\u3001\u56fd\u969b\u91d1\u878d\u30b7\u30b9\u30c6\u30e0\u306e\u5b89\u5b9a\u78ba\u4fdd\u306a\u3069\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002\uff26\uff33\uff22\u304c\uff34\uff23\uff26\uff24\u3092\u8a2d\u7acb\u3057\u305f\u80cc\u666f\u306b\u306f\u3001\u6c17\u5019\u5909\u52d5\u306b\u95a2\u9023\u3059\u308b\u30ea\u30b9\u30af\u304c\u591a\u304f\u306e\u4f01\u696d\u306e\u4e8b\u696d\u6d3b\u52d5\u306b\u5927\u304d\u306a\u5f71\u97ff\u3092\u53ca\u307c\u3057\u3046\u308b\u3053\u3068\u3001\u3055\u3089\u306b\u305d\u308c\u304c\u91d1\u878d\u3084\u7d4c\u6e08\u306b\u304a\u3051\u308b\u300c\u30b7\u30b9\u30c6\u30df\u30c3\u30af\u30fb\u30ea\u30b9\u30af\u300d\u306b\u306a\u308b\u3053\u3068\u3078\u306e\u61f8\u5ff5\u304c\u3042\u308a\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:#CD5C5C;\">\n\t\t<p><span style=\"color: #cd5c5c;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268799\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/4-2.png\" alt=\"\" width=\"110\" height=\"115\" \/>\u3008\u30cf\u30eb\u30ab\u3061\u3083\u3093\u3009<\/strong><\/span><br \/>\n\u30b7\u30b9\u30c6\u30df\u30c3\u30af\u30fb\u30ea\u30b9\u30af\u3063\u3066\u4f55\u3067\u3059\u304b\uff1f<\/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:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268798\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-2.png\" alt=\"\" width=\"110\" height=\"123\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-2.png 272w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-2-268x300.png 268w\" sizes=\"(max-width: 110px) 100vw, 110px\" \/>\u3008\u30df\u30ba\u30ce\u5ba4\u9577\u3009<\/strong><\/span><br \/>\n\u305f\u3068\u3048\u3070\u3001\u305f\u304f\u3055\u3093\u306e\u30c9\u30df\u30ce\u3092\u6574\u7136\u3068\u4e26\u3079\u3066\u3044\u3066\u3082\u3001\u3069\u308c\u304b\uff11\u3064\u3092\u8aa4\u3063\u3066\u5012\u3057\u3066\u3057\u307e\u3046\u3068\u3001\u305d\u306e\u96a3\u304c\u5012\u308c\u3001\u3055\u3089\u306b\u305d\u306e\u96a3\u304c\u5012\u308c\u3066\u3001\u3042\u3063\u3068\u3044\u3046\u9593\u306b\u5168\u3066\u306e\u30c9\u30df\u30ce\u304c\u5012\u308c\u3066\u3057\u307e\u3046\u308f\u306d\u3002<br \/>\n\u305d\u308c\u3068\u4f3c\u305f\u73fe\u8c61\u306f\u3001\u91d1\u878d\u30b7\u30b9\u30c6\u30e0\u3067\u3082\u8d77\u3053\u308a\u5f97\u308b\u3053\u3068\u306a\u306e\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:#FFA500;\">\n\t\t<p><span style=\"color: #ffa500;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268800\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-1.png\" alt=\"\" width=\"110\" height=\"117\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-1.png 292w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-1-282x300.png 282w\" sizes=\"(max-width: 110px) 100vw, 110px\" \/>\u3008\u30c4\u30c1\u30e4\u304f\u3093\u3009<\/strong><\/span><br \/>\n<span style=\"font-size: 18px;\">\u3042\u3063\uff01<\/span><br \/>\n\u30ea\u30fc\u30de\u30f3\u30fb\u30b7\u30e7\u30c3\u30af\u3060\uff01<\/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>2008\u5e74\u3001\u7c73\u56fd\u306e\u30b5\u30d6\u30d7\u30e9\u30a4\u30e0\u30ed\u30fc\u30f3\u554f\u984c\u304c\u4e3b\u8981\u56e0\u3068\u306a\u3063\u3066\u6295\u8cc7\u9280\u884c\u30ea\u30fc\u30de\u30f3\u30fb\u30d6\u30e9\u30b6\u30fc\u30ba\u304c\u7d4c\u55b6\u7834\u7dbb\u3057\u3001\u3053\u308c\u304c\u5f15\u304d\u91d1\u3068\u306a\u308a\u4e16\u754c\u7684\u306a\u91d1\u878d\u5371\u6a5f\u304c\u767a\u751f\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u4e00\u90e8\u306e\u91d1\u878d\u6a5f\u95a2\u3084\u5e02\u5834\u3067\u8d77\u304d\u305f\u4e8b\u8c61\u304c\u9023\u9396\u7684\u306b\u6ce2\u53ca\u3057\u3001\u91d1\u878d\u30b7\u30b9\u30c6\u30e0\u5168\u4f53\u306b\u6df1\u523b\u306a\u5f71\u97ff\u3092\u53ca\u307c\u3059\u53ef\u80fd\u6027\u3092\u30b7\u30b9\u30c6\u30df\u30c3\u30af\u30fb\u30ea\u30b9\u30af\u3068\u547c\u3073\u307e\u3059\u3002\u30ea\u30fc\u30de\u30f3\u30fb\u30b7\u30e7\u30c3\u30af\u306f\u3001\u30b7\u30b9\u30c6\u30df\u30c3\u30af\u30fb\u30ea\u30b9\u30af\u304c\u9855\u5728\u5316\u3057\u305f\u4f8b\u3068\u6349\u3048\u3089\u308c\u3066\u3044\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:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268798\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-2.png\" alt=\"\" width=\"110\" height=\"123\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-2.png 272w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-2-268x300.png 268w\" sizes=\"(max-width: 110px) 100vw, 110px\" \/>\u3008\u30df\u30ba\u30ce\u5ba4\u9577\u3009<\/strong><\/span><br \/>\n\u4f01\u696d\u306e\u6c17\u5019\u95a2\u9023\u30ea\u30b9\u30af\u3082\u3001\u30b7\u30b9\u30c6\u30df\u30c3\u30af\u30fb\u30ea\u30b9\u30af\u306b\u306a\u308b\u3053\u3068\u304c\u61f8\u5ff5\u3055\u308c\u3066\u3044\u308b\u306e\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>\u6c17\u5019\u95a2\u9023\u30ea\u30b9\u30af\u306b\u3088\u3063\u3066\u4f01\u696d\u306e\u4e8b\u696d\u6d3b\u52d5\u304c\u5927\u304d\u306a\u5f71\u97ff\u3092\u53d7\u3051\u3001\u305d\u308c\u304c\u91d1\u878d\u5e02\u5834\u3084\u4fdd\u967a\u696d\u754c\u306b\u6253\u6483\u3092\u4e0e\u3048\u3001\u3055\u3089\u306b\u306f\u91d1\u878d\u30b7\u30b9\u30c6\u30e0\u3084\u7d4c\u6e08\u5168\u4f53\u306b\u6ce2\u53ca\u3057\u3066\u6df1\u523b\u306a\u91d1\u878d\u5371\u6a5f\u3084\u7d4c\u6e08\u5371\u6a5f\u3092\u5f15\u304d\u8d77\u3053\u3059\u3053\u3068\u304c\u61f8\u5ff5\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3069\u306e\u3088\u3046\u306a\u6c17\u5019\u95a2\u9023\u30ea\u30b9\u30af\u304c\u3069\u3053\u306b\u5b58\u5728\u3059\u308b\u306e\u304b\u304c\u4e0d\u900f\u660e\u306a\u72b6\u6cc1\u3067\u306f\u3001\u305d\u306e\u3088\u3046\u306a\u4e8b\u614b\u304c\u8d77\u3053\u308b\u53ef\u80fd\u6027\u306f\u3088\u308a\u9ad8\u307e\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u3053\u3046\u3057\u305f\u8a8d\u8b58\u3092\u8e0f\u307e\u3048\u8a2d\u7acb\u3055\u308c\u305f\u306e\u304c\uff34\uff23\uff26\uff24\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:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268796\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-1.png\" alt=\"\" width=\"110\" height=\"120\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-1.png 284w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-1-275x300.png 275w\" sizes=\"(max-width: 110px) 100vw, 110px\" \/>\u3008\u30df\u30ba\u30ce\u5ba4\u9577\u3009<\/strong><\/span><br \/>\n\u500b\u3005\u306e\u4f01\u696d\u3092\u300c\u8239\u300d\u3001\u91d1\u878d\u30b7\u30b9\u30c6\u30e0\u3084\u7d4c\u6e08\u5168\u4f53\u3092\u300c\u5929\u5019\u300d\u3068\u8003\u3048\u308b\u3068\u308f\u304b\u308a\u3084\u3059\u3044\u308f\u3002<br \/>\n\u3088\u3044\u88c5\u5099\u3092\u6301\u3064\u8239\u3092\u8155\u306e\u3044\u3044\u8239\u9577\u304c\u64cd\u7e26\u3059\u308b\u306a\u3089\u3001\u9b5a\u306f\u305f\u304f\u3055\u3093\u91e3\u308c\u308b\u3067\u3057\u3087\u3046\u3002\u3067\u3082\u3001\u305d\u308c\u306f\u5929\u5019\u306b\u6075\u307e\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u524d\u63d0\u3068\u306a\u3063\u3066\u3044\u308b\u306e\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:#FFA500;\">\n\t\t<p><span style=\"color: #ffa500;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268802\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-2.png\" alt=\"\" width=\"110\" height=\"110\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-2.png 290w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-2-150x150.png 150w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-2-100x100.png 100w\" sizes=\"(max-width: 110px) 100vw, 110px\" \/>\u3008\u30c4\u30c1\u30e4\u304f\u3093\u3009<\/strong><\/span><br \/>\n\u5929\u5019\u304c\u5927\u8352\u308c\u306b\u306a\u3063\u305f\u3089\u3001\u3069\u3093\u306a\u306b\u3088\u3044\u88c5\u5099\u3092\u6301\u3064\u8239\u3067\u3082\u9b5a\u91e3\u308a\u3069\u3053\u308d\u3058\u3083\u306a\u3044\u306a\u3042\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:#CD5C5C;\">\n\t\t<p><span style=\"color: #cd5c5c;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268797\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/4-1.png\" alt=\"\" width=\"110\" height=\"118\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/4-1.png 286w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/4-1-279x300.png 279w\" sizes=\"(max-width: 110px) 100vw, 110px\" \/>\u3008\u30cf\u30eb\u30ab\u3061\u3083\u3093\u3009<\/strong><\/span><br \/>\n\u3064\u307e\u308a\u3001\u6c17\u5019\u95a2\u9023\u306e\u30ea\u30b9\u30af\u3084\u6a5f\u4f1a\u3092\u9069\u5207\u306b\u6349\u3048\u5bfe\u5fdc\u3059\u308b\u4f01\u696d\u306f\u3001\u6301\u7d9a\u7684\u306b\u6210\u9577\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3051\u308c\u3069\u3001\u305d\u308c\u306b\u306f\u91d1\u878d\u30b7\u30b9\u30c6\u30e0\u3084\u7d4c\u6e08\u306e\u5b89\u5b9a\u304c\u6b20\u304b\u305b\u306a\u3044\u3068\u3044\u3046\u3053\u3068\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:#FFA500;\">\n\t\t<p><span style=\"color: #ffa500;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268802\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-2.png\" alt=\"\" width=\"110\" height=\"110\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-2.png 290w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-2-150x150.png 150w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-2-100x100.png 100w\" sizes=\"(max-width: 110px) 100vw, 110px\" \/>\u3008\u30c4\u30c1\u30e4\u304f\u3093\u3009<\/strong><\/span><br \/>\n\u305d\u306e\u305f\u3081\u306b\u306f\u5404\u4f01\u696d\u304c\u6c17\u5019\u95a2\u9023\u60c5\u5831\u3092\u958b\u793a\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u306a\u306e\u304b\u3002<br \/>\n\u6c17\u5019\u95a2\u9023\u60c5\u5831\u306e\u958b\u793a\u304c\u91cd\u8996\u3055\u308c\u308b\u7406\u7531\u304c\u3001\u8151\u306b\u843d\u3061\u307e\u3057\u305f\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>\uff34\uff23\uff26\uff24\u306f\u3001\u4f01\u696d\u304c\u6c17\u5019\u95a2\u9023\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u660e\u78ba\u304b\u3064\u6bd4\u8f03\u53ef\u80fd\u306a\u5f62\u3067\u958b\u793a\u3059\u308b\u305f\u3081\u306e\u67a0\u7d44\u307f\u3092\u7b56\u5b9a\u3057\u307e\u3057\u305f\u3002\u3053\u306e\u67a0\u7d44\u307f\u304c\u300c\uff34\uff23\uff26\uff24\u63d0\u8a00\u300d\u3067\u3059\u30022017\u5e74\u306b\u6700\u7d42\u63d0\u8a00\u304c\u516c\u8868\u3055\u308c\u3066\u3044\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:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268798\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-2.png\" alt=\"\" width=\"110\" height=\"123\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-2.png 272w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-2-268x300.png 268w\" sizes=\"(max-width: 110px) 100vw, 110px\" \/>\u3008\u30df\u30ba\u30ce\u5ba4\u9577\u3009<\/strong><\/span><br \/>\n\uff34\uff23\uff26\uff24\u63d0\u8a00\u306f\u3001\u6295\u8cc7\u5bb6\u3084\u91d1\u878d\u6a5f\u95a2\u304c\u610f\u601d\u6c7a\u5b9a\u306b\u969b\u3057\u4f01\u696d\u306e\u6c17\u5019\u95a2\u9023\u60c5\u5831\u3092\u7528\u3044\u308b\u3053\u3068\u3092\u60f3\u5b9a\u3057\u3066\u7b56\u5b9a\u3055\u308c\u305f\u67a0\u7d44\u307f\u3060\u304b\u3089\u3001\u6c17\u5019\u95a2\u9023\u306e\u30ea\u30b9\u30af\u3084\u6a5f\u4f1a\u304c\u4f01\u696d\u306b\u3082\u305f\u3089\u3059\u300c<span style=\"border-bottom: double 3px #b22222;\">\u8ca1\u52d9\u7684\u306a<\/span>\u5f71\u97ff\u300d\u306e\u958b\u793a\u306b\u91cd\u70b9\u3092\u7f6e\u304f\u306e\u304c\u7279\u5fb4\u3088\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:#CD5C5C;\">\n\t\t<p><span style=\"color: #cd5c5c;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268799\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/4-2.png\" alt=\"\" width=\"110\" height=\"115\" \/>\u3008\u30cf\u30eb\u30ab\u3061\u3083\u3093\u3009<\/strong><\/span><br \/>\n\u6c17\u5019\u95a2\u9023\u306e\u30ea\u30b9\u30af\u3084\u6a5f\u4f1a\u304c\u3001\u4f01\u696d\u306e\u7d4c\u55b6\u6226\u7565\u3084\u30ea\u30b9\u30af\u7ba1\u7406\u306e\u5728\u308a\u65b9\u306b\u4f5c\u7528\u3057\u3066\u3001\u305d\u308c\u306b\u3088\u3063\u3066\u640d\u76ca\u8a08\u7b97\u66f8\u3084\u8cb8\u501f\u5bfe\u7167\u8868\u306a\u3069\u306b\u3069\u306e\u3088\u3046\u306a\u8ca1\u52d9\u7684\u5f71\u97ff\u3092\u751f\u3058\u3055\u305b\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u306e\u304b\u3001\u3068\u3044\u3046\u8996\u70b9\u3067\u60c5\u5831\u3092\u958b\u793a\u3059\u308b\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><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/06\/tansotokaikei-11-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-269206\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/06\/tansotokaikei-11-2.png\" alt=\"\" width=\"1324\" height=\"724\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/06\/tansotokaikei-11-2.png 1324w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/06\/tansotokaikei-11-2-300x164.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/06\/tansotokaikei-11-2-1024x560.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/06\/tansotokaikei-11-2-768x420.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/06\/tansotokaikei-11-2-600x328.png 600w\" sizes=\"(max-width: 1324px) 100vw, 1324px\" \/><\/a><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\u3000Final Report\/Recommendations of the Task Force on Climate-related Financial Disclosures\u3092\u57fa\u306b\u4f5c\u6210<\/span><\/p>\n<p>\uff34\uff23\uff26\uff24\u63d0\u8a00\u305d\u306e\u3082\u306e\u306f\u4efb\u610f\u306e\u67a0\u7d44\u307f\u3067\u3042\u308b\u3082\u306e\u306e\u3001\uff34\uff23\uff26\uff24\u306b\u57fa\u3065\u304f\u6c17\u5019\u95a2\u9023\u60c5\u5831\u306e\u958b\u793a\u306f\u4e16\u754c\u7684\u306a\u6f6e\u6d41\u3068\u306a\u308a\u307e\u3057\u305f<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3002\u65e5\u672c\u306e\u30d7\u30e9\u30a4\u30e0\u4e0a\u5834\u4f01\u696d\u306f\u3001\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u30fb\u30b3\u30fc\u30c9\u306b\u3088\u308a\u3001\u6c17\u5019\u5909\u52d5\u306b\u95a2\u9023\u3059\u308b\u30ea\u30b9\u30af\u3068\u6a5f\u4f1a\u306b\u95a2\u3057\u3066\u30c7\u30fc\u30bf\u53ce\u96c6\u3084\u5206\u6790\u3092\u884c\u3044\u3001\uff34\uff23\uff26\uff24\u307e\u305f\u306f\u305d\u308c\u3068\u540c\u7b49\u306e\u67a0\u7d44\u307f\u306b\u57fa\u3065\u3044\u3066\u6c17\u5019\u95a2\u9023\u60c5\u5831\u306e\u958b\u793a\u3092\u884c\u3046\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\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\uff11\uff09<\/span>\u30002023\u5e7411\u6708\u6642\u70b9\u3067\u30014,932\u306e\u4f01\u696d\u30fb\u6a5f\u95a2\u304c\uff34\uff23\uff26\uff24\u306b\u8cdb\u540c\u3092\u793a\u3057\u305f\u3002\u56fd\u5225\u306e\u8cdb\u540c\u6570\u3068\u3057\u3066\u306f\u3001\u65e5\u672c\u304c\u6700\u591a\uff08\u8cdb\u540c\u65701,488\uff09\u3067\u3042\u308b\u3002<\/span><\/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<a title=\"JPX\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\">\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u30fb\u30b3\u30fc\u30c9\u88dc\u5145\u539f\u5247\uff13\uff0d\uff11\u2462<\/a><br \/>\n\u3053\u306e\u88dc\u5145\u539f\u5247\u306f\u30012021\u5e74\uff16\u6708\u306e\u6539\u8a02\u6642\u306b\u8a2d\u3051\u3089\u308c\u305f\u3002<\/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:#FFA500;\">\n\t\t<p><span style=\"color: #ffa500;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268800\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-1.png\" alt=\"\" width=\"110\" height=\"117\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-1.png 292w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-1-282x300.png 282w\" sizes=\"(max-width: 110px) 100vw, 110px\" \/>\u3008\u30c4\u30c1\u30e4\u304f\u3093\u3009<\/strong><\/span><br \/>\n<span style=\"font-size: 18px;\">\u3088\uff5e\u3057\uff01<\/span>\u3000\u50d5\u3082\uff34\uff23\uff26\uff24\u63d0\u8a00\u306b\u3064\u3044\u3066\u52c9\u5f37\u3092\u30fb\u30fb\u30fb\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:#CD5C5C;\">\n\t\t<p><span style=\"color: #cd5c5c;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268799\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/4-2.png\" alt=\"\" width=\"110\" height=\"115\" \/>\u3008\u30cf\u30eb\u30ab\u3061\u3083\u3093\u3009<\/strong><\/span><br \/>\n\u3067\u3082\u3001\uff34\uff23\uff26\uff24\u3063\u3066\u89e3\u6563\u3057\u305f\u306f\u305a\u3060\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:#FFA500;\">\n\t\t<p><span style=\"color: #ffa500;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268802\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-2.png\" alt=\"\" width=\"110\" height=\"110\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-2.png 290w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-2-150x150.png 150w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-2-100x100.png 100w\" sizes=\"(max-width: 110px) 100vw, 110px\" \/>\u3008\u30c4\u30c1\u30e4\u304f\u3093\u3009<\/strong><\/span><br \/>\n\u3048\u3063\uff1f\u3000\u305d\u3046\u306a\u306e\uff1f<\/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:#4682B4;\">\n\t\t<p><span style=\"color: #4682b4;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268798\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-2.png\" alt=\"\" width=\"110\" height=\"123\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-2.png 272w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/6-2-268x300.png 268w\" sizes=\"(max-width: 110px) 100vw, 110px\" \/>\u3008\u30df\u30ba\u30ce\u5ba4\u9577\u3009<\/strong><\/span><br \/>\n\u3048\u3048\u3002\uff34\uff23\uff26\uff24\u306f\u305d\u306e\u5f79\u5272\u3092\uff29\uff33\uff33\uff22<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u306b\u5f15\u304d\u7d99\u3044\u3067\u3044\u308b\u306e\u3002\uff29\uff33\uff33\uff22\u306e\u8a2d\u7acb\u3092\u53d7\u3051\u3066\u3001\u3053\u308c\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306b\u65e5\u672c\u56fd\u5185\u3067\u8a2d\u7acb\u3055\u308c\u305f\u306e\u304c\uff33\uff33\uff22\uff2a<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\u306d\u3002<br \/>\n\u3053\u306e\u7d4c\u7def\u3092\u8a71\u3059\u3068\u3001\u9b5a\u91e3\u308a\u3088\u308a\u3082\u9577\u304f\u306a\u308a\u305d\u3046\u30fb\u30fb\u30fb\u3002<\/p>\n<\/div>\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>\u3000\u56fd\u969b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08International Sustainability Standards Board\uff09\u306e\u7565\u79f0\u30022021\u5e74\u306b\uff29\uff26\uff32\uff33\u8ca1\u56e3\u306e\u4e0b\u306b\u8a2d\u7acb\u3055\u308c\u305f\u6a5f\u95a2\u3002<\/span><\/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\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u59d4\u54e1\u4f1a\uff08Sustainability Standards Board of Japan\uff09\u306e\u7565\u79f0\u30022022\u5e74\u306b\u8ca1\u52d9\u4f1a\u8a08\u57fa\u6e96\u6a5f\u69cb\uff08\uff26\uff21\uff33\uff26\uff09\u306e\u4e0b\u306b\u8a2d\u7acb\u3055\u308c\u305f\u6a5f\u95a2\u3002<\/span><\/p>\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:#CD5C5C;\">\n\t\t<p><span style=\"color: #cd5c5c;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268797\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/4-1.png\" alt=\"\" width=\"110\" height=\"118\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/4-1.png 286w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/4-1-279x300.png 279w\" sizes=\"(max-width: 110px) 100vw, 110px\" \/>\u3008\u30cf\u30eb\u30ab\u3061\u3083\u3093\u3009<\/strong><\/span><br \/>\n\u305d\u3046\u3044\u3048\u3070\u3001\uff33\uff33\uff22\uff2a\u57fa\u6e96\u306b\u95a2\u3059\u308b\u30bb\u30df\u30ca\u30fc\u306e\u6848\u5185\u304c\u6765\u3066\u3044\u307e\u3057\u305f\u3088\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:#FFA500;\">\n\t\t<p><span style=\"color: #ffa500;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268800\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-1.png\" alt=\"\" width=\"110\" height=\"117\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-1.png 292w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/5-1-282x300.png 282w\" sizes=\"(max-width: 110px) 100vw, 110px\" \/>\u3008\u30c4\u30c1\u30e4\u304f\u3093\u3009<\/strong><\/span><br \/>\n\u305d\u308c\u306f\u300c\u6e21\u308a\u306b\u8239\u300d\u3060\uff01<br \/>\n\u50d5\u304c\u305d\u306e\u8239\u306b\u4e57\u3063\u3066\u52c9\u5f37\u3057\u3066\u304d\u307e\u3059\u3088\uff01<\/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:#CD5C5C;\">\n\t\t<p><span style=\"color: #cd5c5c;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268797\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/4-1.png\" alt=\"\" width=\"110\" height=\"118\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/4-1.png 286w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/4-1-279x300.png 279w\" sizes=\"(max-width: 110px) 100vw, 110px\" \/>\u3008\u30cf\u30eb\u30ab\u3061\u3083\u3093\u3009<\/strong><\/span><br \/>\n\u91e3\u679c\u3092\u671f\u5f85\u3057\u3066\u3044\u307e\u3059\u306d\uff01<\/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;\">\u6c17\u5019\u95a2\u9023\u958b\u793a\u304c\u6ce8\u76ee\u3055\u308c\u308b\u306e\u306f\u306a\u305c\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\u306e\u6c17\u5019\u95a2\u9023\u30ea\u30b9\u30af\u3068\u6a5f\u4f1a\u306f\u4f01\u696d\u306e\u5c06\u6765\u3092\u5de6\u53f3\u3059\u308b\u305f\u3081\u3001\u6295\u8cc7\u5bb6\u3084\u91d1\u878d\u6a5f\u95a2\u306f\u3001\u6c17\u5019\u95a2\u9023\u60c5\u5831\u306e\u958b\u793a\u3092\u5f37\u304f\u6c42\u3081\u3066\u3044\u307e\u3059\u3002\u7279\u306b\u6c17\u5019\u95a2\u9023\u30ea\u30b9\u30af\u306f\u4f01\u696d\u306e\u4e8b\u696d\u6d3b\u52d5\u306b\u5927\u304d\u306a\u5f71\u97ff\u3092\u53ca\u307c\u3059\u53ef\u80fd\u6027\u304c\u3042\u308b\u3046\u3048\u3001\u305d\u308c\u304c\u9023\u9396\u7684\u306b\u6ce2\u53ca\u3057\u91d1\u878d\u5371\u6a5f\u306b\u3064\u306a\u304c\u308b\u3053\u3068\u304c\u61f8\u5ff5\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u3046\u3057\u305f\u8a8d\u8b58\u306e\u3082\u3068\u3001\u6c17\u5019\u95a2\u9023\u60c5\u5831\u306e\u958b\u793a\u306e\u67a0\u7d44\u307f\u3068\u3057\u3066\u7b56\u5b9a\u3055\u308c\u305f\u306e\u304c\uff34\uff23\uff26\uff24\u63d0\u8a00\u3067\u3059\u3002\uff34\uff23\uff26\uff24\u63d0\u8a00\u306b\u57fa\u3065\u304f\u6c17\u5019\u95a2\u9023\u60c5\u5831\u306e\u958b\u793a\u306f\u3001\u4e16\u754c\u7684\u306a\u6f6e\u6d41\u3068\u306a\u308a\u307e\u3057\u305f\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>\u6b21\u56de\u306f9\/18\u306b\u516c\u958b\u4e88\u5b9a\u3067\u3059\u3002<\/p>\n<\/div>\n<\/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>\u6211\u304c\u56fd\u3067\u306f\u3001\u300c\u5730\u7403\u6e29\u6696\u5316\uff08Global Warming\uff09\u300d\u3068\u3044\u3046\u8868\u73fe\u304c\u5e83\u304f\u7528\u3044\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u300c\u6e29\u6696\u300d\u3068\u3044\u3046\u7528\u8a9e\u306f\u80af\u5b9a\u7684\u306a\u6587\u8108\u3067\u4f7f\u308f\u308c\u308b\u5834\u9762\u304c\u591a\u304f\u3001\u300c\u5730\u7403\u6e29\u6696\u5316\u300d\u3068\u3044\u3046\u8868\u73fe\u304b\u3089\u306f\u4e8b\u614b\u306e\u6df1\u523b\u3055\u3092\u611f\u3058\u306b\u304f\u3044\u3053\u3068\u3082\u3042\u308a\u305d\u3046\u3067\u3059\u3002<br \/>\n\u3053\u308c\u306b\u5bfe\u3057\u3001\u6d77\u5916\u3067\u306f\u3001\u5730\u7403\u6e29\u6696\u5316\u306e\u610f\u5473\u3067\u300cGlobal Heating\u300d\u304c\u7528\u3044\u3089\u308c\u308b\u3053\u3068\u3082\u3042\u308b\u307b\u304b\u3001\u300cClimate Crisis\uff08\u6c17\u5019\u5371\u6a5f\uff09\u300d\u300cClimate Emergency\uff08\u6c17\u5019\u975e\u5e38\u4e8b\u614b\uff09\u300d\u3068\u3044\u3063\u305f\u8a00\u3044\u56de\u3057\u3082\u898b\u3089\u308c\u307e\u3059\u3002\u3053\u308c\u3089\u306f\u6c17\u5019\u5909\u52d5\u3078\u306e\u5371\u6a5f\u611f\u3092\u5f37\u304f\u793a\u3057\u305f\u8868\u73fe\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\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":[2408],"series":[2309],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-22 06:44:58","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/269204"}],"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=269204"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/269204\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=269204"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=269204"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=269204"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=269204"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=269204"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}