{"id":74170,"date":"2015-07-30T10:06:40","date_gmt":"2015-07-30T01:06:40","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=74170"},"modified":"2017-04-12T12:50:59","modified_gmt":"2017-04-12T03:50:59","slug":"management-194","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/management-194\/","title":{"rendered":"\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u30fb\u30b3\u30fc\u30c9\u306e\u30dd\u30a4\u30f3\u30c8\u3068\u4f01\u696d\u5b9f\u52d9\u306b\u304a\u3051\u308b\u5bfe\u5fdc\u306e\u30d2\u30f3\u30c8\u3000\u3010\u7b2c11\u56de\u3011\u300c\u6295\u8cc7\u5bb6\u3068\u306e\u5efa\u8a2d\u7684\u306a\u5bfe\u8a71\u3092\u4fc3\u9032\u3059\u308b\u305f\u3081\u306e\u958b\u793a\u300d\uff5e\u7d71\u5408\u5831\u544a\u3092\u6d3b\u7528\u3057\u305f\u653b\u3081\u3068\u5b88\u308a\u306e\u30ac\u30d0\u30ca\u30f3\u30b9\u529b\u306e\u5bfe\u8a71\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u30fb\u30b3\u30fc\u30c9\u306e\u30dd\u30a4\u30f3\u30c8\u3068<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u4f01\u696d\u5b9f\u52d9\u306b\u304a\u3051\u308b\u5bfe\u5fdc\u306e\u30d2\u30f3\u30c8<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c11\u56de\u3011<br \/>\n\uff08\u6700\u7d42\u56de\uff09<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u6295\u8cc7\u5bb6\u3068\u306e\u5efa\u8a2d\u7684\u306a\u5bfe\u8a71\u3092\u4fc3\u9032\u3059\u308b\u305f\u3081\u306e\u958b\u793a\u300d<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u7d71\u5408\u5831\u544a\u3092\u6d3b\u7528\u3057\u305f\u653b\u3081\u3068\u5b88\u308a\u306e\u30ac\u30d0\u30ca\u30f3\u30b9\u529b\u306e\u5bfe\u8a71\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">PwC\u3042\u3089\u305f\u76e3\u67fb\u6cd5\u4eba\u3000\u30d1\u30fc\u30c8\u30ca\u30fc<br \/>\n<strong>\u4e45\u79ae\u3000\u7531\u656c<\/strong><br \/>\nPwC\u3042\u3089\u305f\u76e3\u67fb\u6cd5\u4eba\u3000\u30de\u30cd\u30fc\u30b8\u30e3\u30fc<br \/>\n\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u4e09\u4ee3\u3000\u82f1\u654f<\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size:11px; line-height:21px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#D3D3D3;\">\n\t\t<p>2015\u5e74\uff17\u6708\uff11\u65e5\u3088\u308a\u3001\u3042\u3089\u305f\u76e3\u67fb\u6cd5\u4eba\u306f\u6cd5\u4eba\u540d\u79f0\u3092\u300cPwC\u3042\u3089\u305f\u76e3\u67fb\u6cd5\u4eba\u300d\u306b\u5909\u66f4\u3057\u3066\u3044\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\u3014\u9069\u5207\u306a\u60c5\u5831\u958b\u793a\u3068\u900f\u660e\u6027\u306e\u78ba\u4fdd\u3015<\/strong><\/h4>\n<p>2015\u5e74\uff16\u6708\uff11\u65e5\u3088\u308a<a title=\"JPX\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.jpx.co.jp\/equities\/listing\/cg\/tvdivq0000008jdy-att\/code.pdf\" target=\"_blank\">\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u30fb\u30b3\u30fc\u30c9<\/a>\uff08\u4ee5\u4e0b\u300cCG\u30b3\u30fc\u30c9\u300d\uff09\u306e\u9069\u7528\u304c\u958b\u59cb\u3055\u308c\u305f\u3002<\/p>\n<p>\u65e2\u306b\u65b0\u69d8\u5f0f\u306e\u300c\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30fb\u30ac\u30d0\u30ca\u30f3\u30b9\u306b\u95a2\u3059\u308b\u5831\u544a\u66f8\u300d\u3092\u63d0\u51fa\u6e08\u307f\u306e\u4f01\u696d\u3082\u3042\u308b\u304c\u3001\u300c\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30fb\u30ac\u30d0\u30ca\u30f3\u30b9\u306b\u95a2\u3059\u308b\u5831\u544a\u66f8\u300d\u306e\u8a18\u8f09\u5185\u5bb9\u306b\u3068\u3069\u307e\u3089\u305a\u3001CG\u30b3\u30fc\u30c9\u3078\u306e\u5bfe\u5fdc\u3092\u691c\u8a0e\u4e2d\u3068\u3044\u3046\u4f01\u696d\u306f\u591a\u304f\u3042\u308b\u3068\u601d\u308f\u308c\u308b\u3002<\/p>\n<p>\u672c\u9023\u8f09\u306e\u6700\u7d42\u56de\u3068\u306a\u308b\u672c\u7a3f\u3067\u306f\u3001CG\u30b3\u30fc\u30c9\u306e\u3010\u57fa\u672c\u539f\u5247\uff13\u3011\u3068\u3010\u539f\u5247\uff13\uff0d\uff11\uff0e\u60c5\u5831\u958b\u793a\u306e\u5145\u5b9f\u3011\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3001\u5b9f\u52d9\u5bfe\u5fdc\u306e\u30d2\u30f3\u30c8\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3059\u308b\u3002\u306a\u304a\u3001\u6587\u4e2d\u306e\u610f\u898b\u306b\u308f\u305f\u308b\u90e8\u5206\u306f\u3001\u7b46\u8005\u306e\u79c1\u898b\u3067\u3042\u308b\u3053\u3068\u3092\u304a\u65ad\u308a\u3057\u3066\u304a\u304f\u3002<\/p>\n<p><a title=\"JPX\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.jpx.co.jp\/equities\/listing\/cg\/tvdivq0000008jdy-att\/code.pdf#page=14\" target=\"_blank\">\u539f\u5247\uff13\uff0d\uff11<\/a>\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u4e8b\u9805\u306b\u3064\u3044\u3066\u958b\u793a\u3057\u3001\u4e3b\u4f53\u7684\u306a\u60c5\u5831\u767a\u4fe1\u3092\u884c\u3046\u3079\u304d\u3067\u3042\u308b\u3001\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u2170\uff09\u3000\u4f1a\u793e\u306e\u76ee\u6307\u3059\u3068\u3053\u308d\uff08\u7d4c\u55b6\u7406\u5ff5\u7b49\uff09\u3084\u7d4c\u55b6\u6226\u7565\u3001\u7d4c\u55b6\u8a08\u753b<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u2171\uff09\u3000\u672c\u30b3\u30fc\u30c9\u306e\u305d\u308c\u305e\u308c\u306e\u539f\u5247\u3092\u8e0f\u307e\u3048\u305f\u3001\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u306b\u95a2\u3059\u308b\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9\u3068\u57fa\u672c\u65b9\u91dd<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u2172\uff09\u3000\u53d6\u7de0\u5f79\u4f1a\u304c\u7d4c\u55b6\u9663\u5e79\u90e8\u30fb\u53d6\u7de0\u5f79\u306e\u5831\u916c\u3092\u6c7a\u5b9a\u3059\u308b\u306b\u5f53\u305f\u3063\u3066\u306e\u65b9\u91dd\u3068\u624b\u7d9a<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u2173\uff09\u3000\u53d6\u7de0\u5f79\u4f1a\u304c\u7d4c\u55b6\u9663\u5e79\u90e8\u306e\u9078\u4efb\u3068\u53d6\u7de0\u5f79\u30fb\u76e3\u67fb\u5f79\u5019\u88dc\u306e\u6307\u540d\u3092\u884c\u3046\u306b\u5f53\u305f\u3063\u3066\u306e\u65b9\u91dd\u3068\u624b\u7d9a<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff56\uff09\u3000\u53d6\u7de0\u5f79\u4f1a\u304c\u4e0a\u8a18\uff08\u2173\uff09\u3092\u8e0f\u307e\u3048\u3066\u7d4c\u55b6\u9663\u5e79\u90e8\u306e\u9078\u4efb\u3068\u53d6\u7de0\u5f79\u30fb\u76e3\u67fb\u5f79\u5019\u88dc\u306e\u6307\u540d\u3092\u884c\u3046\u969b\u306e\u3001\u500b\u3005\u306e\u9078\u4efb\u30fb\u6307\u540d\u306b\u3064\u3044\u3066\u306e\u8aac\u660e<\/p>\n<\/div>\n<p>\u539f\u5247\uff13\uff0d\uff11\u306f\u3001CG\u30b3\u30fc\u30c9\u539f\u5247\u306e\u3046\u3061\u7279\u5b9a\u306e\u4e8b\u9805\u3092\u958b\u793a\u3059\u3079\u304d\u3068\u3059\u308b11\u539f\u5247\u306e\uff11\u3064\u3067\u3042\u308b\u305f\u3081\u3001\u300c\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30fb\u30ac\u30d0\u30ca\u30f3\u30b9\u306b\u95a2\u3059\u308b\u5831\u544a\u66f8\u300d\u306e\u300c\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u30fb\u30b3\u30fc\u30c9\u306e\u5404\u539f\u5247\u306b\u57fa\u3065\u304f\u958b\u793a\u300d\u306b\u304a\u3044\u3066\u8a18\u8f09\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\uff08\u672c\u9023\u8f09<a title=\"\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u30fb\u30b3\u30fc\u30c9\u306e\u30dd\u30a4\u30f3\u30c8\u3068\u4f01\u696d\u5b9f\u52d9\u306b\u304a\u3051\u308b\u5bfe\u5fdc\u306e\u30d2\u30f3\u30c8\u3000\u3010\u7b2c\uff18\u56de\u3011\u300c\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u30fb\u30b3\u30fc\u30c9\u304c\u6c42\u3081\u308b\u60c5\u5831\u958b\u793a\u306e\u62e1\u5145\u306b\u3064\u3044\u3066\uff08\uff14\uff0d\uff11\u3001\uff18\u3001\uff19\u300111\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/management-186\/\" target=\"_blank\">\u3010\u7b2c\uff18\u56de\u3011<\/a>\u53c2\u7167\uff09\u3002<\/p>\n<p>\u3053\u308c\u3089\u306e\u4e8b\u9805\u306f\u3001\u4f1a\u793e\u306e\u610f\u601d\u6c7a\u5b9a\u306e\u900f\u660e\u6027\u30fb\u516c\u6b63\u6027\u3092\u78ba\u4fdd\u3057\u3001\u5b9f\u52b9\u7684\u306a\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u3092\u5b9f\u73fe\u3059\u308b\u3068\u306e\u89b3\u70b9\u304b\u3089\u958b\u793a\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001<a title=\"JPX\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.jpx.co.jp\/equities\/listing\/cg\/tvdivq0000008jdy-att\/code.pdf#page=13\" target=\"_blank\">\u3010\u57fa\u672c\u539f\u5247\uff13\u3011<\/a>\u3067\u306f\u3001\u958b\u793a\u30fb\u63d0\u4f9b\u3055\u308c\u308b\u60c5\u5831\u304c\u682a\u4e3b\u3068\u306e\u9593\u3067\u5efa\u8a2d\u7684\u306a\u5bfe\u8a71\u3092\u884c\u3046\u4e0a\u3067\u306e\u57fa\u76e4\u3068\u306a\u308b\u3053\u3068\u3082\u8e0f\u307e\u3048\u3001\u305d\u3046\u3057\u305f\u60c5\u5831\u304c\u3001\u6b63\u78ba\u3067\u5229\u7528\u8005\u306b\u3068\u3063\u3066\u5206\u304b\u308a\u3084\u3059\u304f\u3001\u60c5\u5831\u3068\u3057\u3066\u6709\u7528\u6027\u306e\u9ad8\u3044\u3082\u306e\u3068\u306a\u308b\u3088\u3046\u306b\u3059\u3079\u304d\u3067\u3042\u308b\u3001\u3068\u3057\u3066\u3044\u308b\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u4f01\u696d\u306f\u3001\u3072\u306a\u578b\u7684\u306a\u8a18\u8ff0\u3084\u5177\u4f53\u6027\u3092\u6b20\u304f\u8a18\u8ff0\u306f\u907f\u3051\u306a\u3051\u308c\u3070\u306a\u3089\u305a\u3001\u3053\u306e\u3053\u3068\u306f<a title=\"JPX\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.jpx.co.jp\/equities\/listing\/cg\/tvdivq0000008jdy-att\/code.pdf#page=14\" target=\"_blank\">\u88dc\u5145\u539f\u5247\uff13\uff0d\uff11\u2460<\/a>\u3067\u3082\u8981\u6c42\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u30fb\u30b3\u30fc\u30c9\u3068\u3068\u3082\u306b\u3001\u300c\u8eca\u306e\u4e21\u8f2a\u300d\u3068\u547c\u3070\u308c\u308b<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/news\/25\/singi\/20140227-2.html\" target=\"_blank\">\u65e5\u672c\u7248\u30b9\u30c1\u30e5\u30ef\u30fc\u30c9\u30b7\u30c3\u30d7\u30fb\u30b3\u30fc\u30c9<\/a>\u304c\u516c\u8868\u3055\u308c\u3066\u304b\u3089\uff11\u5e74\u4ee5\u4e0a\u304c\u7d4c\u904e\u3057\u3001<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/news\/26\/sonota\/20150611-1.html\" target=\"_blank\">2015\u5e74\uff16\u670811\u65e5\u6642\u70b9\u3067191\u306e\u6a5f\u95a2\u6295\u8cc7\u5bb6\u304c\u53d7\u5165\u308c\u3092\u8868\u660e<\/a>\u3057\u3066\u3044\u308b\u3002\u3053\u308c\u3089\u306e\u6a5f\u95a2\u6295\u8cc7\u5bb6\u304b\u3089\u306f\u3001\u4f01\u696d\u3068\u5efa\u8a2d\u7684\u306a\u5bfe\u8a71\u3092\u884c\u3046\u305f\u3081\u306b\u6709\u7528\u306a\u60c5\u5831\u306e\u958b\u793a\u304c\u3088\u308a\u4e00\u5c64\u671f\u5f85\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u3014\u6709\u7528\u306a\u60c5\u5831\u306e\u958b\u793a\u3068\u306f\uff1f\u3015<\/strong><\/h4>\n<p>\u3067\u306f\u3001\u4f01\u696d\u304c\u6295\u8cc7\u5bb6\u3068\u306e\u9593\u3067\u5efa\u8a2d\u7684\u306a\u5bfe\u8a71\u3092\u884c\u3046\u305f\u3081\u306b\u6709\u7528\u306a\u60c5\u5831\u306e\u958b\u793a\u3068\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u958b\u793a\u3067\u3042\u308d\u3046\u304b\u3002<!--more--><\/p>\n<p>CG\u30b3\u30fc\u30c9\u306f\u300c<a title=\"\u5b98\u90b8\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.kantei.go.jp\/jp\/singi\/keizaisaisei\/pdf\/honbunJP.pdf#page=36\" target=\"_blank\">\u65e5\u672c\u518d\u8208\u6226\u7565 \u6539\u8a022014<\/a>\u300d\u3092\u53d7\u3051\u3066\u7b56\u5b9a\u3055\u308c\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u4f01\u696d\u306e\u300c\u7a3c\u3050\u529b\u300d\u3092\u5f37\u5316\u3059\u308b\u3053\u3068\u3092\u72d9\u3044\u306e\uff11\u3064\u3068\u3057\u3066\u3044\u308b\u3002\u3055\u3089\u306b\u30012015\u5e74\uff16\u670830\u65e5\u306b\u95a3\u8b70\u6c7a\u5b9a\u3055\u308c\u305f\u300c<a title=\"\u5b98\u90b8\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.kantei.go.jp\/jp\/singi\/keizaisaisei\/\" target=\"_blank\">\u65e5\u672c\u518d\u8208\u6226\u7565 \u6539\u8a022015<\/a>\u300d\u3067\u306f\u3001\u300c\u653b\u3081\u300d\u306e\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u66f4\u306a\u308b\u5f37\u5316\u304c\u3046\u305f\u308f\u308c\u3001\u7d4c\u55b6\u8005\u306b\u3088\u308b\u7a4d\u6975\u679c\u6562\u306a\u6c11\u9593\u6295\u8cc7\u304c\u671f\u5f85\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u7d4c\u55b6\u8005\u306f\u30ea\u30b9\u30af\u3092\u3044\u305f\u305a\u3089\u306b\u56de\u907f\u3057\u3066\u6a5f\u4f1a\u3092\u9003\u3059\u306e\u3067\u306f\u306a\u304f\u3001\u30ea\u30b9\u30af\u3092\u53d6\u308a\u306a\u304c\u3089\u3001\u3053\u308c\u3092\u9069\u5207\u306b\u7ba1\u7406\u3057\u3066\u3001\u6a5f\u4f1a\u3092\u751f\u304b\u3057\u30ea\u30bf\u30fc\u30f3\u3092\u7372\u5f97\u3057\u3066\u3044\u304f\u3053\u3068\u304c\u671b\u307e\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u7d4c\u55b6\u8005\u306e\u610f\u601d\u6c7a\u5b9a\u3092\u5f8c\u62bc\u3057\u3059\u308b\u306e\u304c\u300c\u653b\u3081\u300d\u306e\u30ac\u30d0\u30ca\u30f3\u30b9\u3067\u3042\u308a\u3001\u6295\u8cc7\u5bb6\u306b\u5bfe\u3057\u3066\u306f\u3001\u4f01\u696d\u304c\u4e2d\u9577\u671f\u7684\u306b\u3069\u306e\u3088\u3046\u306a\u4fa1\u5024\u5275\u9020\u3092\u884c\u3044\u3001\u3069\u306e\u3088\u3046\u306b\u3057\u3066\u300c\u7a3c\u3050\u529b\u300d\u3092\u5f37\u5316\u3057\u3066\u3044\u304f\u306e\u304b\u3001\u305d\u306e\u65b9\u91dd\u3092\u660e\u78ba\u306b\u6307\u3057\u793a\u3057\u3001\u5bfe\u8a71\u3092\u7a4d\u6975\u5316\u3057\u3066\u3044\u304f\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>\u65e2\u306b\u3001\u6cd5\u5b9a\u958b\u793a\u3067\u3042\u308b\u4e8b\u696d\u5831\u544a\u66f8\u3084\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u4ed6\u3001\u4efb\u610f\u958b\u793a\u306e\u30a2\u30cb\u30e5\u30a2\u30eb\u30ec\u30dd\u30fc\u30c8\u3084\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u30ec\u30dd\u30fc\u30c8\u306a\u3069\u306b\u3088\u308a\u3001\u591a\u304f\u306e\u8ca1\u52d9\u30fb\u975e\u8ca1\u52d9\u60c5\u5831\u3092\u6295\u8cc7\u5bb6\u306b\u63d0\u4f9b\u3057\u3066\u3044\u308b\u4f01\u696d\u3082\u5c11\u306a\u304f\u306a\u3044\u3002\u3057\u304b\u3057\u3001\u6295\u8cc7\u5bb6\u304b\u3089\u306f\u3001\u4f01\u696d\u304b\u3089\u958b\u793a\u3055\u308c\u308b\u60c5\u5831\u304c\u591a\u3059\u304e\u308b\u3046\u3048\u3001\u6574\u5408\u6027\u306e\u53d6\u308c\u3066\u3044\u306a\u3044\u958b\u793a\u3082\u591a\u3044\u3068\u306e\u6307\u6458\u304c\u3042\u308b\u3002<\/p>\n<p>\u6295\u8cc7\u5bb6\u306f\u3001\u4f01\u696d\u304c\u4e2d\u9577\u671f\u306e\u4fa1\u5024\u5275\u9020\u3092\u3069\u306e\u3088\u3046\u306b\u884c\u3063\u3066\u3044\u304f\u306e\u304b\u306e\u898b\u901a\u3057\u3084\u3001\u4e8b\u696d\u306e\u5148\u884c\u304d\u306b\u95a2\u3059\u308b\u7d4c\u55b6\u8005\u306e\u81ea\u4fe1\u306e\u5ea6\u5408\u3044\u3092\u7c21\u6f54\u306b\u77e5\u308a\u305f\u3044\u3001\u78ba\u304b\u3081\u305f\u3044\u3068\u3044\u3046\u671f\u5f85\u3092\u3082\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u6295\u8cc7\u5bb6\u304b\u3089\u306e\u671f\u5f85\u306f\u3001\u65e5\u672c\u306b\u9650\u3089\u305a\u4e16\u754c\u5404\u56fd\u3067\u898b\u53d7\u3051\u3089\u308c\u3001\u3053\u306e\u671f\u5f85\u306b\u5fdc\u3048\u308b\u305f\u3081\u306e\u30c4\u30fc\u30eb\u306e\uff11\u3064\u3068\u3057\u3066\u8fd1\u5e74\u95a2\u5fc3\u304c\u9ad8\u307e\u3063\u3066\u3044\u308b\u306e\u304c\u300c\u7d71\u5408\u5831\u544a\u300d\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u3014\u7d71\u5408\u5831\u544a\u306b\u3088\u308b\u4e2d\u9577\u671f\u306e\u4fa1\u5024\u5275\u9020\u306e\u958b\u793a\u3015<\/strong><\/h4>\n<p>\u7d71\u5408\u5831\u544a\u306f\u3001\u56fd\u969b\u7d71\u5408\u5831\u544a\u8a55\u8b70\u4f1a\uff08IIRC\uff09\u304c\u3001\u30ea\u30fc\u30de\u30f3\u30b7\u30e7\u30c3\u30af\u306b\u3088\u308b\u4f01\u696d\u5831\u544a\u3078\u306e\u4fe1\u983c\u306e\u5931\u589c\u3001\u307e\u305f\u3001\u91d1\u878d\u5e02\u5834\u306e\u77ed\u671f\u5fd7\u5411\u3084\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u8cc7\u6e90\u30fb\u74b0\u5883\u554f\u984c\u306e\u9855\u5728\u5316\u3068\u3044\u3063\u305f\u74b0\u5883\u5909\u5316\u3092\u80cc\u666f\u3068\u3057\u3066\u3001\u56fd\u969b\u7684\u306b\u5408\u610f\u3055\u308c\u305f\u67a0\u7d44\u307f\u306e\u3082\u3068\u3067\u3001\u4e2d\u9577\u671f\u7684\u306a\u8996\u70b9\u3067\u306e\u4f01\u696d\u5831\u544a\u3092\u5b9f\u73fe\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u691c\u8a0e\u3057\u3066\u304d\u305f\u3082\u306e\u3067\u3042\u308b\u30022013\u5e7412\u6708\u306b<a title=\"IIRC\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/integratedreporting.org\/%e5%9b%bd%e9%9a%9b%e7%b5%b1%e5%90%88%e5%a0%b1%e5%91%8a-%e3%83%95%e3%83%ac%e3%83%bc%e3%83%a0%e3%83%af%e3%83%bc%e3%82%af-%e6%97%a5%e6%9c%ac%e8%aa%9e%e8%a8%b3\/\" target=\"_blank\">\u56fd\u969b\u7d71\u5408\u5831\u544a\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\uff08\u4ee5\u4e0b\u300c\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u300d\uff09\u306e\u7b2c\uff11\u7248<\/a>\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3067\u306f\u3001\u7d71\u5408\u5831\u544a\u66f8\u306f\u3001\u300c\u7d44\u7e54\u306e\u5916\u90e8\u74b0\u5883\u3092\u80cc\u666f\u3068\u3057\u3066\u3001\u7d44\u7e54\u306e\u6226\u7565\u3001\u30ac\u30d0\u30ca\u30f3\u30b9\u3001\u5b9f\u7e3e\u3001\u53ca\u3073\u898b\u901a\u3057\u304c\u3001\u3069\u306e\u3088\u3046\u306b\u77ed\u3001\u4e2d\u3001\u9577\u671f\u306e\u4fa1\u5024\u5275\u9020\u3092\u5c0e\u304f\u304b\u306b\u3064\u3044\u3066\u306e\u7c21\u6f54\u306a\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u300d\u3067\u3042\u308b\u3068\u5b9a\u7fa9\u3057\u3066\u304a\u308a\u3001\u7d71\u5408\u5831\u544a\u66f8\u306e\u5168\u822c\u7684\u306a\u5185\u5bb9\u3092\u7d71\u62ec\u3059\u308b\u6307\u5c0e\u539f\u5247\u53ca\u3073\u5185\u5bb9\u8981\u7d20\u3092\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u898f\u5b9a\u3057\u3066\u3044\u308b<strong>\u3010\u56f3\uff11\u3011<\/strong>\u3002<\/p>\n<p><strong>\u3010\u56f3\uff11\uff1a\u6307\u5c0e\u539f\u5247\u3068\u5185\u5bb9\u8981\u7d20\u3011<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/07\/cgc11-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-74172\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/07\/cgc11-1.png\" alt=\" \u6307\u5c0e\u539f\u5247 \uff08\u7d71\u5408\u5831\u544a\u66f8\u306b\u3069\u3046\u8a18\u8f09\u3059\u308b\u304b\uff09 \u5185\u5bb9\u8981\u7d20 \uff08\u7d71\u5408\u5831\u544a\u66f8\u306b\u4f55\u3092\u8a18\u8f09\u3059\u308b\u304b\uff09 1. \u6226\u7565\u7684\u7126\u70b9\u3068\u5c06\u6765\u5fd7\u5411 2. \u60c5\u5831\u306e\u7d50\u5408\u6027 3. \u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u3068\u306e\u95a2\u4fc2\u6027 4. \u91cd\u8981\u6027 5. \u7c21\u6f54\u6027 6. \u4fe1\u983c\u6027\u3068\u5b8c\u5168\u6027 7. \u9996\u5c3e\u4e00\u8cab\u6027\u3068\u6bd4\u8f03\u53ef\u80fd\u6027 1. \u7d44\u7e54\u6982\u8981\u3068\u5916\u90e8\u74b0\u5883 2. \u30ac\u30d0\u30ca\u30f3\u30b9 3. \u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb 4. \u30ea\u30b9\u30af\u3068\u6a5f\u4f1a 5. \u6226\u7565\u3068\u8cc7\u6e90\u914d\u5206 6. \u5b9f\u7e3e 7. \u898b\u901a\u3057 8. \u4f5c\u6210\u3068\u958b\u793a\u306e\u57fa\u790e\" width=\"650\" height=\"290\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/07\/cgc11-1.png 945w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/07\/cgc11-1-300x133.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -30px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff1aIIRC\u300c\u56fd\u969b\u7d71\u5408\u5831\u544a\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u300d\u306b\u57fa\u3065\u304d\u7b46\u8005\u4f5c\u6210\uff09<\/span><\/p>\n<p>\u3053\u3053\u3067\u3001\u6307\u5c0e\u539f\u5247\u306e\uff11\u3064\u3067\u3042\u308b\u300c\u60c5\u5831\u306e\u7d50\u5408\u6027\u300d\u306b\u6ce8\u76ee\u3057\u3066\u307f\u305f\u3044\u3002\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3067\u306f\u3001\u300c\u7d44\u7e54\u306e\u9577\u671f\u306b\u308f\u305f\u308b\u4fa1\u5024\u5275\u9020\u80fd\u529b\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u8981\u56e0\u306e\u7d44\u5408\u305b\u3001\u76f8\u4e92\u95a2\u9023\u6027\u3001\u53ca\u3073\u76f8\u4e92\u95a2\u4fc2\u306e\u5168\u4f53\u50cf\u3092\u793a\u3059\u300d\u3068\u8aac\u660e\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u60c5\u5831\u306e\u7d50\u5408\u6027\u306b\u306f\u3001<strong>\u3010\u56f3\uff11\u3011<\/strong>\u306b\u793a\u3057\u305f\u5185\u5bb9\u8981\u7d20\u9593\u306e\u7d50\u5408\u6027\u306e\u4ed6\u3001\u904e\u53bb\u30fb\u73fe\u5728\u304a\u3088\u3073\u5c06\u6765\u306e\u60c5\u5831\u306e\u7d50\u5408\u6027\u3084\u3001\u5916\u90e8\u5831\u544a\u3068\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u4e0a\u7528\u3044\u3089\u308c\u308b\u60c5\u5831\u3068\u306e\u7d50\u5408\u6027\u306a\u3069\u3082\u542b\u307e\u308c\u308b\u304c\u3001\u5185\u5bb9\u8981\u7d20\u9593\u306e\u7d50\u5408\u6027\u306b\u95a2\u3057\u3066\u8a00\u3048\u3070\u3001\u8a8d\u8b58\u3057\u3066\u3044\u308b\u5916\u90e8\u74b0\u5883\u3092\u80cc\u666f\u3068\u3057\u3066\u3001\u30ea\u30b9\u30af\u3068\u6a5f\u4f1a\u3092\u3069\u3046\u6349\u3048\u3066\u3044\u308b\u304b\u3001\u305d\u308c\u3089\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306b\u3001\u3069\u306e\u3088\u3046\u306a\u6226\u7565\u3092\u53d6\u308a\u3001\u8cc7\u6e90\u914d\u5206\u3092\u884c\u3063\u3066\u3044\u308b\u304b\u3001\u5e02\u5834\u74b0\u5883\u306e\u5909\u5316\u306e\u5146\u5019\u3092\u5bdf\u77e5\u3057\u305f\u308a\u5b9f\u7e3e\u3092\u6e2c\u5b9a\u3057\u305f\u308a\u3059\u308b\u305f\u3081\u306e\u4e3b\u8981\u696d\u7e3e\u8a55\u4fa1\u6307\u6a19\uff08KPI\uff09\u3084\u4e3b\u8981\u30ea\u30b9\u30af\u8a55\u4fa1\u6307\u6a19\u306f\u4f55\u3092\u3001\u307e\u305f\u3001\u306a\u305c\u63a1\u7528\u3057\u3066\u3044\u308b\u306e\u304b\u3001\u3053\u308c\u3089\u3092\u652f\u3048\u308b\u30ac\u30d0\u30ca\u30f3\u30b9\uff08\u3053\u308c\u306b\u306f\u53d6\u7de0\u5f79\u7b49\u306e\u9078\u4efb\u7406\u7531\u3084\u5831\u916c\u6c7a\u5b9a\u306e\u65b9\u91dd\u7b49\u304c\u542b\u307e\u308c\u308b\uff09\u306f\u3069\u306e\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u308b\u304b\u3001\u3068\u3044\u3046\u3053\u3068\u3092\u95a2\u9023\u4ed8\u3051\u3066\u660e\u89e3\u306a\u30b9\u30c8\u30fc\u30ea\u30fc\u3092\u8aac\u660e\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u3002\u307e\u305f\u3001\u3053\u308c\u3089\u306f\u77ed\u30fb\u4e2d\u30fb\u9577\u671f\u306e\u6642\u9593\u8ef8\u306b\u95a2\u3057\u3066\u3082\u6574\u5408\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3042\u308b<strong>\u3010\u56f3\uff12\u3011<\/strong>\u3002<\/p>\n<p><strong>\u3010\u56f3\uff12\uff1a\u60c5\u5831\u306e\u7d50\u5408\u6027\u3011<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/07\/cgc11-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-74173\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/07\/cgc11-2.png\" alt=\"\" width=\"500\" height=\"402\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/07\/cgc11-2.png 738w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/07\/cgc11-2-300x241.png 300w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -30px; padding-left: 30px; margin-bottom: 25px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff1a\u7b46\u8005\u4f5c\u6210\uff09<\/span><\/p>\n<p>CG\u30b3\u30fc\u30c9\u3067\u306f\u3001\u5e73\u621026\u5e74\u6539\u6b63\u4f1a\u793e\u6cd5\u3068\u76f8\u4fdf\u3063\u3066\u3001\u793e\u5916\u53d6\u7de0\u5f79\u306e\u9078\u4efb\u3068\u3044\u3046\u3053\u3068\u304c\u6ce8\u76ee\u3055\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u3002\u307e\u305f\u3001\u30c0\u30a4\u30d0\u30fc\u30b7\u30c6\u30a3\u306e\u89b3\u70b9\u304b\u3089\u3001\u5973\u6027\u53d6\u7de0\u5f79\u306e\u767b\u7528\u3082\u6ce8\u76ee\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u91cd\u8981\u306a\u3053\u3068\u306f\u3001\u793e\u5916\u53d6\u7de0\u5f79\u307e\u305f\u306f\u5973\u6027\u53d6\u7de0\u5f79\u306e\u4eba\u6570\u3084\u6bd4\u7387\u3068\u3044\u3063\u305f\u5f62\u5f0f\u9762\u3067\u306eCG\u30b3\u30fc\u30c9\u306e\u9075\u5b88\u306e\u307f\u3067\u306f\u306a\u304f\u3001\u306a\u305c\u305d\u306e\u4eba\u3092\u9078\u4efb\u3059\u308b\u306e\u304b\u3001\u5b9f\u614b\u3068\u3057\u3066\u306e\u52b9\u679c\u306f\u3042\u308b\u306e\u304b\u3001\u3068\u3044\u3046\u5b9f\u8cea\u9762\u3067\u306eCG\u30b3\u30fc\u30c9\u306e\u6d3b\u7528\u3067\u3042\u308b\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u73fe\u5728\u304a\u3088\u3073\u5c06\u6765\u306e\u5916\u90e8\u74b0\u5883\u306f\u3053\u3046\u3067\u3042\u308a\u3001\u3053\u3046\u3044\u3046\u6a5f\u4f1a\u3068\u30ea\u30b9\u30af\u304c\u5b58\u5728\u3059\u308b\u3001\u3060\u304b\u3089\u3001\u3053\u306e\u3088\u3046\u306a\u30ea\u30b9\u30af\u7ba1\u7406\u80fd\u529b\u3092\u6709\u3057\u3001\u30ea\u30b9\u30af\u3092\u7ba1\u7406\u3057\u306a\u304c\u3089\u6210\u9577\u306e\u305f\u3081\u306e\u6311\u6226\u306b\u30ea\u30fc\u30c0\u30fc\u30b7\u30c3\u30d7\u3092\u767a\u63ee\u3067\u304d\u30aa\u30fc\u30d0\u30fc\u30b5\u30a4\u30c8\u304c\u3067\u304d\u308b\u80fd\u529b\u3068\u7d4c\u9a13\u3092\u6709\u3059\u308b\u4eba\u3092\u53d6\u7de0\u5f79\u306b\u9078\u4efb\u3057\u3066\u3044\u308b\u3001\u3068\u3044\u3046\u3053\u3068\u3092\u304d\u3061\u3093\u3068\u8aac\u660e\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3042\u308b\u3002<\/p>\n<p>\u5831\u916c\u306b\u95a2\u3057\u3066\u3082\u3001\u6a5f\u4f1a\u3068\u30ea\u30b9\u30af\u306b\u5bfe\u3057\u3066\u8a2d\u5b9a\u3057\u305fKPI\u3084\u4e3b\u8981\u30ea\u30b9\u30af\u8a55\u4fa1\u6307\u6a19\u3092\u9054\u6210\u3057\u305f\u306e\u3067\u3042\u308b\u304b\u3089\u3001\u300c\u3053\u308c\u3060\u3051\u306e\u91d1\u984d\u306e\u5831\u916c\u3092\u3001\u3053\u306e\u3088\u3046\u306a\u5f62\uff08\u696d\u7e3e\u9023\u52d5\u6bd4\u7387\u306e\u5728\u308a\u65b9\u3084\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u6d3b\u7528\u7b49\uff09\u3067\u652f\u6255\u3044\u307e\u3059\u300d\u3068\u8aac\u660e\u3059\u308b\u3053\u3068\u304c\u671b\u307e\u308c\u308b\u3002<\/p>\n<p>PwC\u304c<a title=\"PwC\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.pwc.com\/jp\/ja\/japan-knowledge\/archive\/corporate-performance-integrated-reporting1501.jhtml\" target=\"_blank\">\u4e16\u754c\u306e85\u306e\u6295\u8cc7\u5bb6\u3092\u5bfe\u8c61\u306b\u5b9f\u65bd\u3057\u305f\u8abf\u67fb<\/a>\u3067\u3082\u3001<strong>\u3010\u56f3\uff13\u3011<\/strong>\u306b\u793a\u3059\u3088\u3046\u306a\u7d50\u679c\u304c\u5f97\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p><strong>\u3010\u56f3\uff13\uff1aPwC\u306b\u3088\u308b\u6295\u8cc7\u5bb6\u8abf\u67fb\u7d50\u679c\u3011<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/07\/cgc11-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-74171\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/07\/cgc11-3.png\" alt=\"\" width=\"550\" height=\"509\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/07\/cgc11-3.png 690w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/07\/cgc11-3-300x277.png 300w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -20px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\u3000\uff08\u51fa\u6240\uff1aPwC\u300c\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\uff1a\u6295\u8cc7\u5bb6\u306f\u4f55\u3092\u77e5\u308a\u305f\u304c\u3063\u3066\u3044\u308b\u306e\u304b\uff1f\uff0d\u7d71\u5408\u5831\u544a\u3092\u6d3b\u7528\u3057\u3066\u529b\u5f37\u3044\u30b9\u30c8\u30fc\u30ea\u30fc\u3092\u8a9e\u308b\uff0d\u300d\uff09<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u3014\u7d71\u5408\u7684\u601d\u8003\u306e\u6d78\u900f\u5ea6\u5408\u3044\u3092\u901a\u3058\u3066\u653b\u3081\u3068\u5b88\u308a\u306e\u30d0\u30e9\u30f3\u30b9\u306e\u3068\u308c\u305f\u300c\u30ac\u30d0\u30ca\u30f3\u30b9\u529b\u300d\u3092\u30a2\u30d4\u30fc\u30eb\u3059\u308b\u3015<\/strong><\/h4>\n<p>\u5236\u5ea6\u958b\u793a\u306b\u6bd4\u3079\u308c\u3070\u3001\u7d71\u5408\u5831\u544a\u3092\u6d3b\u7528\u3057\u305f\u958b\u793a\u3068\u5bfe\u8a71\u306f\u6b74\u53f2\u3082\u6d45\u304f\u3001\u4e16\u754c\u3092\u898b\u6e21\u3057\u3066\u3082\u5404\u4f01\u696d\u304c\u8a66\u884c\u932f\u8aa4\u3092\u884c\u3063\u3066\u3044\u308b\u6bb5\u968e\u3067\u3042\u308b\u3002<\/p>\n<p>\u5b9f\u969b\u306b\u3001\u30d6\u30e9\u30c3\u30af\u30b5\u30f3\u793e\u304cIIRC\u306e\u30d1\u30a4\u30ed\u30c3\u30c8\u30d7\u30ed\u30b0\u30e9\u30e0\u53c2\u52a0\u7d44\u7e54\u306e\u3046\u306166\u7d44\u7e54\u3092\u5bfe\u8c61\u306b\u3001\u793e\u5185\u306e\u5404\u90e8\u9580\u306e\u7d71\u5408\u5831\u544a\u3078\u306e\u53d6\u308a\u7d44\u307f\u3078\u306e\u95a2\u4e0e\u5ea6\uff08\u2460\u7a4d\u6975\u7684\u306a\u95a2\u4e0e\u3001\u2461\u9650\u5b9a\u7684\u306a\u95a2\u4e0e\u3001\u2462\u95a2\u4e0e\u306a\u3057\uff09\u3092\u8abf\u67fb\u3057\u305f\u7d50\u679c\u3067\u306f\u3001\u8ca1\u52d9\u90e8\u9580\u3001CSR\u90e8\u9580\u3068\u3044\u3063\u305f\u90e8\u9580\u304c\u7a4d\u6975\u7684\u306b\u95a2\u4e0e\u3057\u3066\u3044\u308b\u4e00\u65b9\u3001\u5185\u90e8\u76e3\u67fb\u3001\u4eba\u4e8b\u3001\u30ea\u30b9\u30af\u3001\u6226\u7565\u3068\u3044\u3063\u305f\u90e8\u9580\u306e\u95a2\u4e0e\u5ea6\u306f\u4f4e\u304f\u3001\u5f79\u54e1\u306e\u95a2\u4e0e\u3082\u7d04\u534a\u6570\u306f\u9650\u5b9a\u7684\u3068\u306a\u3063\u3066\u3044\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -20px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u51fa\u6240:\u30d6\u30e9\u30c3\u30af\u30b5\u30f3\u793e\u300c<a href=\"http:\/\/integratedreporting.org\/resource\/realizing-the-benefits-the-impact-of-integrated-reporting\/\" target=\"_blank\">Realizing the benefits: The impact of Integrated Reporting<\/a>\u300dP.21\u3092\u53c2\u8003\u306b\u3057\u3066\u3044\u308b\u3002<\/span><\/p>\n<p>\u65e5\u7cfb\u4f01\u696d\u304c\u3001\u7d71\u5408\u7684\u601d\u8003\u306e\u6d78\u900f\u5ea6\u5408\u3044\u3092\u901a\u3058\u3066\u653b\u3081\u3068\u5b88\u308a\u306e\u30d0\u30e9\u30f3\u30b9\u306e\u3068\u308c\u305f\u300c\u30ac\u30d0\u30ca\u30f3\u30b9\u529b\u300d\u3092\u30a2\u30d4\u30fc\u30eb\u3059\u308b\u3053\u3068\u3067\u3001\u6d77\u5916\u6295\u8cc7\u5bb6\u306e\u9069\u5207\u306a\u8a55\u4fa1\u3092\u52dd\u3061\u5f97\u308b\u30c1\u30e3\u30f3\u30b9\u306f\u5927\u304d\u3044\u3002<\/p>\n<p>\u6539\u6b63\u4f1a\u793e\u6cd5\u304a\u3088\u3073CG\u30b3\u30fc\u30c9\u306e\u5f71\u97ff\u7b49\u3067\u793e\u5916\u53d6\u7de0\u5f79\u306e\u9078\u4efb\u304c\u5897\u3048\u3066\u3044\u308b\u304c\u3001\u793e\u5916\u53d6\u7de0\u5f79\u306b\u5b58\u5206\u306b\u4fa1\u5024\u3092\u63d0\u4f9b\u3057\u3066\u3082\u3089\u3046\u306b\u306f\u3001\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u306e\u76ee\u7dda\u3067\u3001\u304b\u3064\u3001\u6301\u7d9a\u7684\u306a\u4f01\u696d\u4fa1\u5024\u5275\u9020\u304c\u53ef\u80fd\u304b\u3069\u3046\u304b\u3068\u3044\u3046\u8996\u70b9\u304b\u3089\u3001\u81ea\u793e\u306e\u7d4c\u55b6\u7406\u5ff5\u3001\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u304a\u3088\u3073\u6226\u7565\u7b49\u3092\u7406\u89e3\u3057\u767a\u8a00\u3057\u3066\u3082\u3089\u3046\u3053\u3068\u304c\u6709\u52b9\u3067\u3042\u308b\u3002\u307e\u305f\u3001\u305d\u306e\u305f\u3081\u306b\u306f\u3001\u7d71\u5408\u7684\u306a\u601d\u8003\u306b\u57fa\u3065\u304d\u3001\u793e\u5185\u3067\u5171\u901a\u306e\u8a8d\u8b58\u30fb\u4fa1\u5024\u89b3\u3092\u5171\u6709\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u6295\u8cc7\u5bb6\u7b49\u306e\u793e\u5916\u306e\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u306b\u5bfe\u3057\u3066\u3082\u30b9\u30c8\u30fc\u30ea\u30fc\u3068\u3057\u3066\u8a9e\u308a\u3001\u5171\u611f\u3092\u5f97\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3042\u308b\u3002<\/p>\n<p>\u65e5\u7cfb\u4f01\u696d\u306e\u4e2d\u306b\u306f\u3053\u3046\u3057\u305f\u8996\u70b9\u304b\u3089\u3001\u4f01\u696d\u306e\u4fa1\u5024\u5275\u9020\u30d7\u30ed\u30bb\u30b9\u306b\u95a2\u3059\u308b\u958b\u793a\u3068\u5bfe\u8a71\u3092\u7a4d\u6975\u7684\u306b\u884c\u3063\u3066\u3044\u308b\u4f01\u696d\u3082\u3042\u308b\u3002\u305f\u3068\u3048\u3070\u3001\u3042\u308b\u30b0\u30ed\u30fc\u30d0\u30eb\u4f01\u696d\u3067\u306f\u3001\u7d71\u5408\u5831\u544a\u66f8\u3092\u5229\u7528\u3057\u3066\u3001\u793e\u9577\u9078\u4efb\u306e\u904e\u7a0b\u3092\u6587\u7ae0\u3067\u8aac\u660e\u3059\u308b\u3053\u3068\u3067\u900f\u660e\u5316\u3057\u305f\u308a\u3001\u793e\u5185\u5f79\u54e1\u3068\u793e\u5916\u5f79\u54e1\u306e\u30ea\u30b9\u30af\u611f\u5ea6\u306e\u9055\u3044\u3092\u8aac\u660e\u3057\u305f\u4e0a\u3067\u53d6\u7de0\u5f79\u4f1a\u306e\u30c0\u30a4\u30d0\u30fc\u30b7\u30c6\u30a3\u306e\u5f37\u307f\u3092\u8a34\u6c42\u3057\u305f\u308a\u3059\u308b\u6311\u6226\u3092\u884c\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u6211\u304c\u56fd\u306b\u304a\u3044\u3066\u306f\u3001\u73fe\u6642\u70b9\u3067\u7d71\u5408\u5831\u544a\u66f8\u306e\u4f5c\u6210\u306f\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u306f\u3044\u306a\u3044\u3002\u307e\u305f\u3001\u7d71\u5408\u5831\u544a\u66f8\u304c\u552f\u4e00\u30fb\u6700\u5584\u306e\u958b\u793a\u30c4\u30fc\u30eb\u3067\u3042\u308b\u3068\u306f\u9650\u3089\u306a\u3044\u3002\u3057\u304b\u3057\u3001\u653b\u3081\u3068\u5b88\u308a\u306e\u30d0\u30e9\u30f3\u30b9\u306e\u3068\u308c\u305f\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u5b9f\u614b\u3092\u3001\u4f01\u696d\u4fa1\u5024\u306e\u69cb\u6210\u8981\u7d20\u3068\u3057\u3066\u793e\u5185\u5916\u306b\u767a\u4fe1\u30fb\u5bfe\u8a71\u3057\u3066\u3044\u304f\u3046\u3048\u3067\u3001CG\u30b3\u30fc\u30c9\u5bfe\u5fdc\u3068\u3057\u3066\u300c\u30b3\u30f3\u30d7\u30e9\u30a4\u30fb\u30aa\u30a2\u30fb\u30a8\u30af\u30b9\u30d7\u30ec\u30a4\u30f3\u300d\u3092\u8d85\u3048\u305f\u300c\u30b3\u30f3\u30d7\u30e9\u30a4\u30fb<span style=\"text-decoration: underline;\">\u30a2\u30f3\u30c9<\/span>\u30fb\u30a8\u30af\u30b9\u30d7\u30ec\u30a4\u30f3\u300d\u306e\u7cbe\u795e\u306e\u3082\u3068\u3001\u7d71\u5408\u5831\u544a\u3092\u6d3b\u7528\u3059\u308b\u4f59\u5730\u306f\u975e\u5e38\u306b\u5927\u304d\u3044\u3002<\/p>\n<p>CG\u30b3\u30fc\u30c9\u3078\u306e\u53d6\u308a\u7d44\u307f\u306f\u3001\u300c\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30fb\u30ac\u30d0\u30ca\u30f3\u30b9\u306b\u95a2\u3059\u308b\u5831\u544a\u66f8\u300d\u3092\u5f62\u5f0f\u7684\u306b\u958b\u793a\u3059\u308c\u3070\u5b8c\u4e86\u3067\u306f\u306a\u304f\u3001\u5bfe\u8a71\u3092\u901a\u3058\u3066\u5f97\u305f\u679c\u5b9f\u3092\u7d44\u7e54\u5185\u3067\u5480\u56bc\u3057\u3001\u7d71\u5408\u7684\u601d\u8003\u306b\u3088\u308b\u7d44\u7e54\u5168\u4f53\u3067\u306e\u65e5\u3005\u306e\u53d6\u308a\u7d44\u307f\u3092\u5145\u5b9f\u3055\u305b\u305f\u4e0a\u3067\u3001\u4f01\u696d\u306e\u4e2d\u9577\u671f\u306b\u308f\u305f\u308b\u4fa1\u5024\u5275\u9020\u3092\u52a0\u901f\u3057\u3066\u3044\u304f\u3053\u3068\u306b\u672c\u5f53\u306e\u610f\u5473\u304c\u3042\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u9023\u8f09\u4e86\uff09<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000PwC\u3042\u3089\u305f\u76e3\u67fb\u6cd5\u4eba<br \/>\n\u300c<a href=\"http:\/\/www.pwc.com\/jp\/ja\/japan-service\/integrated-reporting\/index.jhtml\" target=\"_blank\">\u7d71\u5408\u5831\u544a\uff08Integrated Reporting\uff09<\/a>\u300d<br \/>\n<\/div><\/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>2015\u5e74\uff16\u6708\uff11\u65e5\u3088\u308a\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u30fb\u30b3\u30fc\u30c9\uff08\u4ee5\u4e0b\u300cCG\u30b3\u30fc\u30c9\u300d\uff09\u306e\u9069\u7528\u304c\u958b\u59cb\u3055\u308c\u305f\u3002<br 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