{"id":10937,"date":"2025-03-06T17:24:14","date_gmt":"2025-03-06T08:24:14","guid":{"rendered":"https:\/\/aiesg.co.jp\/?post_type=report&#038;p=10937"},"modified":"2025-03-06T18:23:19","modified_gmt":"2025-03-06T09:23:19","slug":"0225-ssbj","status":"publish","type":"report","link":"https:\/\/aiesg.co.jp\/en\/topics\/report\/0225-ssbj\/","title":{"rendered":"SSBJ: From the Background to the Creation of SSBJ to Sustainability Disclosure Standards"},"content":{"rendered":"\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_89 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/aiesg.co.jp\/en\/topics\/report\/0225-ssbj\/#%E3%81%AF%E3%81%98%E3%82%81%E3%81%AB\" >\u306f\u3058\u3081\u306b<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/aiesg.co.jp\/en\/topics\/report\/0225-ssbj\/#%E3%82%B5%E3%82%B9%E3%83%86%E3%83%8A%E3%83%93%E3%83%AA%E3%83%86%E3%82%A3%E9%96%8B%E7%A4%BA%E5%9F%BA%E6%BA%96%E3%81%AE%E8%AA%95%E7%94%9F%E8%83%8C%E6%99%AF\" >\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96\u306e\u8a95\u751f\u80cc\u666f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/aiesg.co.jp\/en\/topics\/report\/0225-ssbj\/#SSBJ%EF%BC%88%E3%82%B5%E3%82%B9%E3%83%86%E3%83%8A%E3%83%93%E3%83%AA%E3%83%86%E3%82%A3%E5%9F%BA%E6%BA%96%E5%A7%94%E5%93%A1%E4%BC%9A%EF%BC%89%E3%81%A8%E3%81%AF\" >SSBJ\uff08\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u59d4\u54e1\u4f1a\uff09\u3068\u306f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/aiesg.co.jp\/en\/topics\/report\/0225-ssbj\/#%E7%B5%84%E7%B9%94%E6%A7%8B%E9%80%A0\" >\u7d44\u7e54\u69cb\u9020<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/aiesg.co.jp\/en\/topics\/report\/0225-ssbj\/#%E6%B4%BB%E5%8B%95%E5%86%85%E5%AE%B9\" >\u6d3b\u52d5\u5185\u5bb9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/aiesg.co.jp\/en\/topics\/report\/0225-ssbj\/#SSBJ%E5%9F%BA%E6%BA%96%E3%81%AE%E6%A7%8B%E9%80%A0%E3%83%BB%E9%96%8B%E7%99%BA%E6%96%B9%E9%87%9D\" >SSBJ\u57fa\u6e96\u306e\u69cb\u9020\u30fb\u958b\u767a\u65b9\u91dd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/aiesg.co.jp\/en\/topics\/report\/0225-ssbj\/#%E9%81%A9%E7%94%A8%E5%9F%BA%E6%BA%96%EF%BC%88%E3%83%A6%E3%83%8B%E3%83%90%E3%83%BC%E3%82%B5%E3%83%AB%E5%9F%BA%E6%BA%96%EF%BC%89\" 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ez-toc-heading-10\" href=\"https:\/\/aiesg.co.jp\/en\/topics\/report\/0225-ssbj\/#%E3%81%BE%E3%81%A8%E3%82%81\" >\u307e\u3068\u3081<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading has-cyan-bluish-gray-background-color has-background\"><span class=\"ez-toc-section\" id=\"%E3%81%AF%E3%81%98%E3%82%81%E3%81%AB\"><\/span>\u306f\u3058\u3081\u306b<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">SSBJ\uff08\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u59d4\u54e1\u4f1a\uff09\u3068\u306f\u6301\u7d9a\u53ef\u80fd\u6027\u306b\u95a2\u9023\u3059\u308b\u57fa\u6e96\u3084\u60c5\u5831\u958b\u793a\u306e\u67a0\u7d44\u307f\u3092\u958b\u767a\u3059\u308b\u3053\u3068\u306b\u7126\u70b9\u3092\u5f53\u3066\u305f\u65e5\u672c\u306e\u7d44\u7e54\u3067\u3059\u3002\u4f01\u696d\u304c\u975e\u8ca1\u52d9\u60c5\u5831\u306b\u3064\u3044\u3066\u958b\u793a\u3059\u308b\u969b\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3068\u306a\u308b\u65e5\u672c\u7248\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96\uff08SSBJ\u57fa\u6e96\uff09\u306e\u958b\u767a\u306b\u53d6\u308a\u7d44\u3093\u3067\u3044\u307e\u3059\u30022024\u5e743\u6708\u306b\u306fSSBJ\u57fa\u6e96\u306e\u516c\u958b\u8349\u6848\u304c\u516c\u8868\u3055\u308c\u30012025\u5e743\u67085\u65e5\u306bSSBJ\u57fa\u6e96\u306e\u78ba\u5b9a\u7248\u304c\u516c\u8868\u3055\u308c\u307e\u3057\u305f[1]\u3002\u78ba\u5b9a\u7248\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96\u306f\u3053\u3061\u3089\u304b\u3089\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br><br>\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u59d4\u54e1\u4f1a<br><a href=\"https:\/\/www.ssb-j.jp\/jp\/ssbj_standards\/2025-0305.html\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.ssb-j.jp\/jp\/ssbj_standards\/2025-0305.html<\/a><br><br>SSBJ\u78ba\u5b9a\u57fa\u6e96\u306e\u516c\u8868\u306b\u5408\u308f\u305b\u3066\u3001\u60c5\u5831\u958b\u793a\u4f53\u5236\u30fb\u958b\u793a\u5185\u5bb9\u306e\u5927\u5e45\u306a\u5909\u66f4\u3001\u95a2\u9023\u6cd5\u4ee4\u306e\u6574\u5099\u3001ESG\u6295\u8cc7\u3092\u4fc3\u9032\u3059\u308b\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u306e\u767a\u5c55\u306a\u3069\u6295\u8cc7\u74b0\u5883\u304c\u5927\u304d\u304f\u5909\u5316\u3059\u308b\u3053\u3068\u304c\u4e88\u60f3\u3055\u308c\u307e\u3059\u3002\u3053\u3046\u3057\u305f\u4f01\u696d\u958b\u793a\u3068\u30b5\u30b9\u30c6\u30ca\u30d6\u30eb\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u306e\u65b0\u3057\u3044\u52d5\u304d\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306b\u306f\u3001SSBJ\u57fa\u6e96\u3092\u6df1\u304f\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u308b\u3067\u3057\u3087\u3046\u3002\u672c\u30ec\u30dd\u30fc\u30c8\u3067\u306fSSBJ\u306e\u57fa\u790e\u77e5\u8b58\u30fb\u80cc\u666f\u304b\u3089SSBJ\u57fa\u6e96\u306e\u8981\u70b9\u307e\u3067\u308f\u304b\u308a\u3084\u3059\u304f\u307e\u3068\u3081\u3066\u89e3\u8aac\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-cyan-bluish-gray-background-color has-background\"><span class=\"ez-toc-section\" id=\"%E3%82%B5%E3%82%B9%E3%83%86%E3%83%8A%E3%83%93%E3%83%AA%E3%83%86%E3%82%A3%E9%96%8B%E7%A4%BA%E5%9F%BA%E6%BA%96%E3%81%AE%E8%AA%95%E7%94%9F%E8%83%8C%E6%99%AF\"><\/span>\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96\u306e\u8a95\u751f\u80cc\u666f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u6c17\u5019\u5909\u52d5\u3084\u793e\u4f1a\u554f\u984c\u306b\u5bfe\u3059\u308b\u95a2\u5fc3\u304c\u4e16\u754c\u7684\u306b\u9ad8\u307e\u308b\u4e2d\u3067\u3001\u4f01\u696d\u306e\u793e\u4f1a\u6301\u7d9a\u6027\u3078\u306e\u53d6\u308a\u7d44\u307f\u304b\u3089\u4f01\u696d\u4fa1\u5024\u3092\u5224\u65ad\u3057\u6295\u878d\u8cc7\u3092\u884c\u3046ESG\u6295\u8cc7\u3084\u30b5\u30b9\u30c6\u30ca\u30d6\u30eb\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u304c\u76db\u3093\u306b\u306a\u308a\u3064\u3064\u3042\u308a\u307e\u3059\u3002<br><br>\u4e00\u65b9\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u3092\u4ee3\u8868\u3068\u3059\u308b\u975e\u8ca1\u52d9\u60c5\u5831\u306e\u958b\u793a\u306b\u95a2\u3057\u3066\u306f\u3001\u3053\u308c\u307e\u3067TCFD\u30fbTNFD\u30fbESRS\u30fbGRI\u306a\u3069\u7570\u306a\u308b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u304c\u4e71\u7acb\u3057\u4f01\u696d\u3084\u6295\u8cc7\u5bb6\u306e\u6df7\u4e71\u3092\u62db\u3044\u3066\u3044\u307e\u3057\u305f\u3002<br><br>\u3053\u3046\u3057\u305f\u72b6\u6cc1\u3092\u6253\u958b\u3059\u308b\u305f\u3081\u30012021\u5e74\u306bISSB\uff08\u56fd\u969b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u5be9\u8b70\u4f1a\uff09\u304c\u8a2d\u7acb\u3055\u308c\u307e\u3057\u305f\u3002ISSB\u306f\u56fd\u969b\u7684\u306b\u7d71\u4e00\u3055\u308c\u305f\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96\u3092\u4f5c\u6210\u3057\u3001\u95a2\u9023\u60c5\u5831\u306e\u900f\u660e\u6027\u3068\u4fe1\u983c\u6027\u3092\u5411\u4e0a\u3055\u305b\u308b\u305f\u3081\u306b\u6d3b\u52d5\u3057\u3066\u3044\u307e\u3059\u3002\u65e5\u672c\u306b\u304a\u3044\u3066\u3082\u56fd\u969b\u57fa\u6e96\u3068\u306e\u6574\u5408\u6027\u3092\u78ba\u4fdd\u3057\u3064\u3064\u65e5\u672c\u4f01\u696d\u306e\u5b9f\u614b\u306b\u6cbf\u3063\u305f\u958b\u793a\u57fa\u6e96\u3092\u4f5c\u6210\u3059\u308b\u305f\u3081\u306b\u30012022\u5e747\u6708\u306bSSBJ\u304c\u8a2d\u7acb\u3055\u308c\u307e\u3057\u305f\u3002<br><br>ISSB\u306b\u3064\u3044\u3066\u306f\u3053\u3061\u3089\u306e\u89e3\u8aac\u8a18\u4e8b\u304b\u3089\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br><br>\u3010\u89e3\u8aac\u3011ISSB \uff5e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30d9\u30fc\u30b9\u30e9\u30a4\u30f3\uff5e<br><a href=\"https:\/\/aiesg.co.jp\/topics\/report\/2301130_issb\/\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/aiesg.co.jp\/topics\/report\/2301130_issb\/<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading has-cyan-bluish-gray-background-color has-background\"><span class=\"ez-toc-section\" id=\"SSBJ%EF%BC%88%E3%82%B5%E3%82%B9%E3%83%86%E3%83%8A%E3%83%93%E3%83%AA%E3%83%86%E3%82%A3%E5%9F%BA%E6%BA%96%E5%A7%94%E5%93%A1%E4%BC%9A%EF%BC%89%E3%81%A8%E3%81%AF\"><\/span>SSBJ\uff08\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u59d4\u54e1\u4f1a\uff09\u3068\u306f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">SSBJ\u306f\u65e5\u672c\u7248\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96\u3092\u4f5c\u6210\u3059\u308b\u7d44\u7e54\u3067\u3059\u3002\u65e5\u672c\u4f01\u696d\u304c\u74b0\u5883\u30fb\u793e\u4f1a\u30fb\u30ac\u30d0\u30ca\u30f3\u30b9\uff08ESG\uff09\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u958b\u793a\u3059\u308b\u969b\u306e\u900f\u660e\u6027\u3092\u62c5\u4fdd\u3067\u304d\u308b\u57fa\u6e96\u4f5c\u6210\u3092\u4e3b\u306a\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002<br><br>\u65e5\u672c\u306b\u306f\u3059\u3067\u306b\u5730\u7403\u6e29\u6696\u5316\u5bfe\u7b56\u63a8\u9032\u6cd5\u306a\u3069\u975e\u8ca1\u52d9\u60c5\u5831\u958b\u793a\u306b\u95a2\u9023\u3059\u308b\u72ec\u81ea\u306e\u6cd5\u898f\u5236\u304c\u3042\u308a\u3001ISSB\u57fa\u6e96\u3068\u72ec\u81ea\u306e\u6cd5\u898f\u5236\u306e\u9593\u3067\u6574\u5408\u6027\u3092\u3068\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3057\u305f\u3002\u307e\u305fISSB\u57fa\u6e96\u306f\u30b0\u30ed\u30fc\u30d0\u30eb\u4f01\u696d\u5411\u3051\u306b\u8a2d\u8a08\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u65e5\u672c\u306e\u4e2d\u5805\u30fb\u4e2d\u5c0f\u4f01\u696d\u3078\u306e\u9069\u7528\u306b\u306f\u8ca0\u62c5\u304c\u5927\u304d\u3044\u3068\u3044\u3046\u8ab2\u984c\u304c\u3042\u308a\u307e\u3057\u305f\u3002<br><br>\u3053\u3046\u3057\u305f\u4e8b\u60c5\u304b\u3089ISSB\u57fa\u6e96\u3092\u305d\u306e\u307e\u307e\u9069\u7528\u305b\u305a\u306b\u3001\u300c\u56fd\u969b\u57fa\u6e96\u3068\u306e\u6574\u5408\u6027\u300d\u3068\u300c\u56fd\u5185\u5b9f\u60c5\u3068\u306e\u9069\u5408\u6027\u300d\u306e\u4e8c\u3064\u3092\u4e21\u7acb\u3067\u304d\u308b\u3088\u3046\u306a\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96\u306e\u4f5c\u6210\u306b\u53d6\u308a\u7d44\u3093\u3067\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td class=\"has-text-align-left\" data-align=\"left\">\u9805\u76ee<\/td><td class=\"has-text-align-left\" data-align=\"left\">\u5185\u5bb9<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">\u8a2d\u7acb\u65e5<\/td><td class=\"has-text-align-left\" data-align=\"left\">2022\u5e747\u6708<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">\u6240\u5c5e<\/td><td class=\"has-text-align-left\" data-align=\"left\">FASF\uff08\u516c\u76ca\u8ca1\u56e3\u6cd5\u4eba\u8ca1\u52d9\u5408\u8a08\u57fa\u6e96\u6a5f\u69cb\uff09\u5185\u306e\u7d44\u7e54<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">\u6d3b\u52d5\u5185\u5bb9<\/td><td class=\"has-text-align-left\" data-align=\"left\">\u30fb\u65e5\u672c\u7248\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96\u306e\u4f5c\u6210<br>\u30fb\u56fd\u969b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96\uff08IFRS\uff09\u4f5c\u6210\u3078\u306e\u8ca2\u732e<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">\u958b\u767a\u65b9\u91dd<\/td><td class=\"has-text-align-left\" data-align=\"left\">IFRS\u3068\u306e\u6574\u5408\u6027\u3092\u4fdd\u3061\u3064\u3064\u65e5\u672c\u4f01\u696d\u306e\u8981\u6c42\u4e8b\u9805\u3082\u8003\u616e<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u88681\u3000SSBJ\u306e\u6982\u8981\uff08[2]\u3088\u308a\u7b46\u8005\u4f5c\u6210\uff09<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-cyan-bluish-gray-background-color has-background\"><span class=\"ez-toc-section\" id=\"%E7%B5%84%E7%B9%94%E6%A7%8B%E9%80%A0\"><\/span>\u7d44\u7e54\u69cb\u9020<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">SSBJ\u306fFASF\uff08\u516c\u76ca\u8ca1\u56e3\u6cd5\u4eba\u8ca1\u52d9\u4f1a\u8a08\u57fa\u6e96\u6a5f\u69cb\uff09\u5185\u306b\u6240\u5c5e\u3059\u308b\u59d4\u54e1\u4f1a\u306e1\u3064\u3067\u3059(\u56f32)\u3002 FASF\u306f\u7d4c\u6e08\u56e3\u4f53\u9023\u5408\u4f1a\u30fb\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306a\u306910\u306e\u6c11\u9593\u56e3\u4f53\u306b\u3088\u308a\u8a2d\u7acb\u3055\u308c\u305f\u516c\u76ca\u8ca1\u56e3\u6cd5\u4eba\u3067\u3042\u308a\u3001\u516c\u6b63\u306a\u4f1a\u8a08\u57fa\u6e96\u30fb\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u57fa\u6e96\u306e\u8abf\u67fb\u7814\u7a76\u53ca\u3073\u958b\u767a\u306a\u3069\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059 [3]\u3002\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u958b\u793a\u306e\u30cb\u30fc\u30ba\u304c\u9ad8\u307e\u308b\u4e2d\u3067\u8ca1\u52d9\u60c5\u5831\u4ee5\u5916\u306e\u4f01\u696d\u958b\u793a\u306b\u3082\u7126\u70b9\u3092\u5f53\u3066\u308b\u305f\u3081\u306b\u3001SSBJ\u304c2022\u5e747\u6708\u306b\u8a2d\u7acb\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/lh7-rt.googleusercontent.com\/docsz\/AD_4nXeN1q3EDU0CJtMecfEIDpuCz-y4wyOnOQap5HBD-Fd4sF1NcwjsP9y0CEd2j-olCLcn0EWN0svCEw8KrjM1VjMBPbmhXbkSmHPz_dGykgUlyGx1Rfex7ht2bNhB9G-mkEqzu6UALg?key=7YSqFN7LkA9oUIKLjBDLW_Ma\" alt=\"\"\/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u56f31 FASF\u306e\u7d44\u7e54\u69cb\u9020\uff08[4]\u3088\u308a\u5f15\u7528\uff09<br><br>SSBJ\u306f13\u540d\u306e\u59d4\u54e1\u30688\u540d\u306e\u7814\u7a76\u54e1\u30012\u540d\u306e\u30c7\u30a3\u30ec\u30af\u30bf\u30fc\u304b\u3089\u69cb\u6210\u3055\u308c\u3066\u3044\u307e\u3059<a href=\"https:\/\/www.ssb-j.jp\/jp\/list-ssbj_2\/staff.html\">[5]<\/a><a href=\"https:\/\/www.ssb-j.jp\/jp\/list-ssbj_2\/boardmen.html\">[6]<\/a>\u3002\u59d4\u54e1\u306fASBJ\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\uff09\u306e\u59d4\u54e1\u30fb\u5927\u5b66\u30fb\u76e3\u67fb\u30fb\u91d1\u878d\u30fb\u88fd\u9020\u696d\u306a\u3069\u5e45\u5e83\u3044\u696d\u754c\u304b\u3089\u69cb\u6210\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-cyan-bluish-gray-background-color has-background\"><span class=\"ez-toc-section\" id=\"%E6%B4%BB%E5%8B%95%E5%86%85%E5%AE%B9\"><\/span>\u6d3b\u52d5\u5185\u5bb9<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">SSBJ\u306e\u5f79\u5272\u306f\u5927\u304d\u304f\u5206\u3051\u3066\u4ee5\u4e0b\u306e2\u3064\u3067\u3059[2]\u3002<br><br>\u30fb\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96\uff08\u65e5\u672c\u57fa\u6e96\uff09\u306e\u958b\u767a<br>\u30fb\u56fd\u969b\u7684\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96\uff08IFRS\uff09\u306e\u958b\u767a\u3078\u306e\u8ca2\u732e<br><br>\u2474\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96\uff08\u65e5\u672c\u57fa\u6e96\uff09\u306e\u958b\u767a<br>SSBJ\u306b\u304a\u3051\u308b\u3082\u3063\u3068\u3082\u91cd\u8981\u306a\u5f79\u5272\u306f\u65e5\u672c\u7248\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96\u306e\u958b\u767a\u3067\u3059\u3002<br><br>2014\u5e74\u306b\u91d1\u878d\u5e81\u304c\u300c\u8cac\u4efb\u3042\u308b\u6a5f\u95a2\u6295\u8cc7\u5bb6\u306e\u8af8\u539f\u5247\u300d\u3092\u516c\u8868\u3057\u305f\u3053\u3068\u30842015\u5e74\u306bGPIF\uff08\u5e74\u91d1\u7a4d\u7acb\u91d1\u7ba1\u7406\u904b\u7528\u72ec\u7acb\u884c\u653f\u6cd5\u4eba\uff09\u304cPRI\uff08\u56fd\u9023\u8cac\u4efb\u6295\u8cc7\u539f\u5247\uff09\u306b\u7f72\u540d\u3057\u305f\u3053\u3068\u304c\u304d\u3063\u304b\u3051\u3068\u306a\u308a\u3001\u65e5\u672c\u306b\u304a\u3044\u3066\u3082\u30b5\u30b9\u30c6\u30ca\u30d6\u30eb\u6295\u8cc7\u304c\u5e74\u3005\u76db\u3093\u306b\u306a\u3063\u3066\u3044\u307e\u3059(\u56f32)\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/lh7-rt.googleusercontent.com\/docsz\/AD_4nXf40tF7bXPiLxwMMm6qPdUwCsergr4iQl_9roWcLo5Kj-ec8URNEmi42cEmnBB9IRNKsa4thr7TvWDO-obYuWwE2E4qiSTvbl99r1DsLtDuuD_2Zofh61SsSYkuHWm6loGur4B9?key=7YSqFN7LkA9oUIKLjBDLW_Ma\" alt=\"\"\/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u56f32\u3000\u65e5\u672c\u306b\u304a\u3051\u308b\u30b5\u30b9\u30c6\u30ca\u30d6\u30eb\u6295\u8cc7\u6b8b\u9ad8\u306e\u63a8\u79fb 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class=\"wp-block-heading has-cyan-bluish-gray-background-color has-background\"><span class=\"ez-toc-section\" id=\"SSBJ%E5%9F%BA%E6%BA%96%E3%81%AE%E6%A7%8B%E9%80%A0%E3%83%BB%E9%96%8B%E7%99%BA%E6%96%B9%E9%87%9D\"><\/span>SSBJ\u57fa\u6e96\u306e\u69cb\u9020\u30fb\u958b\u767a\u65b9\u91dd<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u524d\u8ff0\u306e\u901a\u308aSSBJ\u57fa\u6e96\u306fISSB\u57fa\u6e96\u3092\u30d9\u30fc\u30b9\u3068\u3057\u3066\u65e5\u672c\u306b\u5408\u3046\u3088\u3046\u306b\u6539\u826f\u30fb\u8abf\u6574\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u56f33\u304c\u793a\u3059\u3088\u3046\u306bISSB\u57fa\u6e96\u3068SSBJ\u57fa\u6e96\u306f\u57fa\u672c\u7684\u306b\u306f\u540c\u3058\u69cb\u9020\u3067\u3059\u304c\u3001\u958b\u793a\u57fa\u6e96\u3068\u958b\u793a\u9805\u76ee\u3092\u5b8c\u5168\u306b\u4e8c\u5206\u3057\u3066\u3044\u308b\u70b9\u3067\u5927\u304d\u304f\u7570\u306a\u308a\u307e\u3059\u3002<br><br>SSBJ\u57fa\u6e96\u306f<br>\u30fb\u30e6\u30cb\u30d0\u30fc\u30b5\u30eb\u57fa\u6e96<br>\u30fb\u30c6\u30fc\u30de\u5225\u57fa\u6e96<br>\u306e\u4e8c\u3064\u306b\u5206\u3051\u3066\u4f5c\u6210\u3055\u308c\u3066\u3044\u307e\u3059(\u56f33)\u3002<br><br>\u3055\u3089\u306b\u30c6\u30fc\u30de\u5225\u57fa\u6e96\u306f<br>\u30fb\u4e00\u822c\u958b\u793a\u57fa\u6e96\u3000\u3000\uff08\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u30c6\u30fc\u30de\u5225\u57fa\u6e96\u7b2c\u4e00\u53f7\uff09<br>\u30fb\u6c17\u5019\u95a2\u9023\u958b\u793a\u57fa\u6e96\uff08\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u30c6\u30fc\u30de\u5225\u57fa\u6e96\u7b2c\u4e8c\u53f7\uff09<br>\u306e\u4e8c\u3064\u306b\u5206\u3051\u3066\u4f5c\u6210\u3055\u308c\u3066\u3044\u307e\u3059(\u56f33)\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/lh7-rt.googleusercontent.com\/docsz\/AD_4nXeUl1lsOWZkxxvNa4HYwUqlHV4eitoYT1Rc61RfvMKTfefWQWywi_sVOB2_in5xZk__PsE-USRem3OtT5YggV3T2h9nmIOKH1Tw-2J4VZ1T-DNKCypF4M-DwStz8XTVR6MwDlPCdw?key=7YSqFN7LkA9oUIKLjBDLW_Ma\" alt=\"\"\/><\/figure>\n\n\n\n<p class=\"has-text-align-left wp-block-paragraph\">\u56f33\u3000ISSB\u57fa\u6e96(IFRS)\u3068SSBJ\u57fa\u6e96\u306e\u69cb\u9020\u6bd4\u8f03 ([9]\u3088\u308a\u5f15\u7528)<br><br>\u3053\u3053\u3067\u300c\u57fa\u672c\u7684\u4e8b\u9805\u3092\u5b9a\u3081\u305f\u90e8\u5206\u300d\u306f\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306b\u95a2\u9023\u3059\u308b\u60c5\u5831\u958b\u793a\u3092\u3059\u308b\u969b\u306e\u898f\u5247\u3084\u624b\u9806\u306a\u3069\u3092\u3001\u300c\u30b3\u30a2\u30fb\u30b3\u30f3\u30c6\u30f3\u30c4\u300d\u306f\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u306e\u4e2d\u3067\u958b\u793a\u3059\u3079\u304d\u4e8b\u9805\u3092\u6307\u3057\u307e\u3059[9]\u3002 \u958b\u793a\u306e\u4f5c\u6210\u306b\u95a2\u3059\u308b\u57fa\u6e96\u3068\u958b\u793a\u306e\u5185\u5bb9\u306b\u95a2\u3059\u308b\u57fa\u6e96\u3092\u5225\u3005\u306b\u8a18\u8ff0\u3059\u308b\u3053\u3068\u3067\u3001\u308f\u304b\u308a\u3084\u3059\u3055\u3092\u5411\u4e0a\u3055\u305b\u305f\u70b9\u304cSSBJ\u57fa\u6e96\u306e\u5927\u304d\u306a\u7279\u5fb4\u3067\u3042\u308b\u3068\u3044\u3048\u307e\u3059\u3002<br><br>SSBJ\u78ba\u5b9a\u57fa\u6e96\u306fISSB\u57fa\u6e96\u3092\u57fa\u306b\u4f5c\u6210\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u65e5\u672c\u306e\u8af8\u5236\u5ea6\u3084\u4f01\u696d\u3068\u306e\u6574\u5408\u6027\u3092\u4fdd\u3064\u305f\u3081\u306b\u3001\u4e00\u90e8\u306e\u9805\u76ee\u3067\u306fISSB\u57fa\u6e96\u306b\u4ee3\u308f\u3063\u3066SSBJ\u57fa\u6e96\u72ec\u81ea\u306e\u53d6\u308a\u6271\u3044\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059[10]\u3002<br><br>SSBJ\u57fa\u6e96\u3092\u9069\u7528\u3057\u305f\u5834\u5408\u306bSSBJ\u57fa\u6e96\u72ec\u81ea\u306e\u53d6\u308a\u6271\u3044\u3092\u9078\u629e\u3057\u306a\u3051\u308c\u3070\u3001\u958b\u793a\u60c5\u5831\u304cISSB\u57fa\u6e96\u306b\u3082\u6e96\u62e0\u3057\u305f\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057SSBJ\u57fa\u6e96\u72ec\u81ea\u306e\u53d6\u308a\u6271\u3044\u3092\u9078\u629e\u3057\u305f\u5834\u5408\u306b\u306f\u958b\u793a\u60c5\u5831\u304cISSB\u57fa\u6e96\u306b\u6e96\u62e0\u3057\u3066\u3044\u308b\u304b\u306b\u3064\u3044\u3066\u5225\u9014\u78ba\u8a8d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-cyan-bluish-gray-background-color has-background\"><span class=\"ez-toc-section\" id=\"%E9%81%A9%E7%94%A8%E5%9F%BA%E6%BA%96%EF%BC%88%E3%83%A6%E3%83%8B%E3%83%90%E3%83%BC%E3%82%B5%E3%83%AB%E5%9F%BA%E6%BA%96%EF%BC%89\"><\/span>\u9069\u7528\u57fa\u6e96\uff08\u30e6\u30cb\u30d0\u30fc\u30b5\u30eb\u57fa\u6e96\uff09<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ee5\u4e0b\u3067\u306fSSBJ\u57fa\u6e96\u3092\u69cb\u6210\u3059\u308b\u4e09\u3064\u306e\u57fa\u6e96\u306b\u3064\u3044\u3066\u3001\u6982\u8981\u3068\u91cd\u8981\u306a\u70b9\u3092\u629c\u304d\u51fa\u3057\u3066\u305d\u308c\u305e\u308c\u89e3\u8aac\u3057\u307e\u3059\u3002<br><br>\u9069\u7528\u57fa\u6e96\uff08\u30e6\u30cb\u30d0\u30fc\u30b5\u30eb\u57fa\u6e96\uff09\u306f\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u306e\u958b\u793a\u3092\u4f5c\u6210\u3059\u308b\u969b\u306e\u898f\u5247\u3084\u4ed6\u4e8c\u3064\u306e\u958b\u793a\u57fa\u6e96\u306b\u5bfe\u3059\u308b\u88dc\u8db3\u306a\u3069\u3092\u8a18\u3057\u305f\u3001\u57fa\u672c\u7684\u306a\u4e8b\u9805\u3092\u5b9a\u3081\u305f\u90e8\u5206\u3067\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u4f01\u696d\u958b\u793a\u306b\u304a\u3051\u308b\u8868\u793a\u306e\u4ed5\u65b9\u30fb\u60c5\u5831\u306e\u8a18\u8f09\u5834\u6240\u3001\u958b\u793a\u3059\u308b\u60c5\u5831\u304c\u6e80\u305f\u3059\u3079\u304d\u6761\u4ef6\u306a\u3069\u304c\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u672c\u6587\u306f\u3053\u3061\u3089\u304b\u3089\u3054\u89a7\u306b\u306a\u308c\u307e\u3059\u3002<br><br>\u9069\u7528\u57fa\u6e96\u6848<br><a href=\"https:\/\/www.ssb-j.jp\/jp\/wp-content\/uploads\/sites\/6\/2024ed01_02.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.ssb-j.jp\/jp\/wp-content\/uploads\/sites\/6\/2024ed01_02.pdf<\/a><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u91cd\u8981\u306a\u8ad6\u70b9\u2460\u3000\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u60c5\u5831\u306b\u5fc5\u8981\u306a\u88cf\u4ed8\u3051<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u9069\u7528\u57fa\u6e96\u3067\u306f\u4f01\u696d\u304c\u958b\u793a\u8cc7\u6599\u3092\u4f5c\u6210\u3059\u308b\u969b\u306b\u63d0\u793a\u3059\u308b\u30ac\u30a4\u30c0\u30f3\u30b9\u306e\u60c5\u5831\u6e90\u3068\u3057\u3066<br>\u300c\u9069\u7528\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u300d<br>\u300c\u53c2\u7167\u3057\u3001\u305d\u306e\u9069\u7528\u53ef\u80fd\u6027\u3092\u8003\u616e\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u300d<br>\u300c\u53c2\u7167\u3057\u3001\u305d\u306e\u9069\u7528\u53ef\u80fd\u6027\u3092\u8003\u616e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u300d<br><br>\u306e3\u3064\u306e\u60c5\u5831\u6e90\u304c\u3042\u308b\u3068\u5206\u985e\u3057\u3001\u3053\u3046\u3057\u305f\u60c5\u5831\u6e90\u3092\u3082\u3068\u306b\u3001\u4f01\u696d\u958b\u793a\u306b\u304a\u3044\u3066\u63d0\u793a\u3059\u308b\u4e8b\u67c4\u3092\u88cf\u4ed8\u3051\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u3057\u3066\u3044\u307e\u3059[11]\u3002 \u3053\u3046\u3057\u305f\u60c5\u5831\u6e90\u306e\u5206\u985e\u306f\u6c17\u5019\u95a2\u9023\u958b\u793a\u57fa\u6e96\uff08\u30c6\u30fc\u30de\u5225\u57fa\u6e96\u2461\uff09\u306b\u304a\u3044\u3066\u3082\u7528\u3044\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>(a)\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u306e\u8b58\u5225<\/strong><br>\u4f01\u696d\u306e\u898b\u901a\u3057\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u3068\u898b\u8fbc\u307e\u308c\u308b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u958b\u793a\u5185\u5bb9\u306f\u3001\u305d\u306e\u4fe1\u983c\u6027\u3092\u62c5\u4fdd\u3059\u308b\u305f\u3081\u306b\u4ee5\u4e0b\u306e\u60c5\u5831\u6e90\u3092\u9069\u7528\u30fb\u53c2\u7167\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\uff08\u88682\uff09\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td class=\"has-text-align-left\" data-align=\"left\">\u9069\u7528\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044<\/td><td class=\"has-text-align-left\" data-align=\"left\">SSBJ\u57fa\u6e96<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">\u53c2\u7167\u3057\u305d\u306e\u9069\u7528\u53ef\u80fd\u6027\u3092\u8003\u616e\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044<\/td><td class=\"has-text-align-left\" data-align=\"left\">SASB\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">\u53c2\u7167\u3057\u305d\u306e\u9069\u7528\u53ef\u80fd\u6027\u3092\u8003\u616e\u3067\u304d\u308b\u3000<\/td><td class=\"has-text-align-left\" data-align=\"left\">IFRS\u30fbIFRS\u30ac\u30a4\u30c0\u30f3\u30b9<br>\u300c\u6c34\u95a2\u9023\u958b\u793a\u306e\u305f\u3081\u306eCDSB\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u9069\u7528\u30ac\u30a4\u30c0\u30f3\u30b9\u300d<br>\u300c\u751f\u7269\u591a\u69d8\u6027\u95a2\u9023\u958b\u793a\u306e\u305f\u3081\u306eCDSB\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u9069\u7528\u30ac\u30a4\u30c0\u30f3\u30b9\u300d<br>\u30fb\u4ed6\u57fa\u6e96\u8a2d\u5b9a\u4e3b\u4f53\u306b\u3088\u308b\u76f4\u8fd1\u306e\u516c\u8868\u6587\u66f8<br>\u30fb\u540c\u7523\u696dor\u5730\u57df\u306e\u4f01\u696d\u304c\u3059\u3067\u306b\u8b58\u5225\u3057\u3066\u3044\u308b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u60c5\u5831<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u88682\u3000\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u958b\u793a\u5185\u5bb9\u3092\u8b58\u5225\u3059\u308b\u305f\u3081\u306e\u60c5\u5831\u6e90\uff08[11]\u3088\u308a\u7b46\u8005\u4f5c\u6210\uff09<br><br>2025\u5e743\u6708\u306b\u516c\u958b\u3055\u308c\u305f\u30e6\u30cb\u30d0\u30fc\u30b5\u30eb\u57fa\u6e96\u3067\u306f\u3001SSBJ\u57fa\u6e96\u306e\u307b\u304b\u306b<strong>SASB\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u3068CDSB\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af<\/strong>\u3092\u53d6\u308a\u4e0a\u3052\u3066\u3044\u307e\u3059\u3002\u3053\u306e\uff12\u3064\u306e\u57fa\u6e96\u306fSSBJ\u57fa\u6e96\u9069\u7528\u5f8c\u306b\u4f01\u696d\u958b\u793a\u3092\u4f5c\u6210\u3059\u308b\u969b\u3082\u4f7f\u7528\u3067\u304d\u308b\u306e\u3067\u6ce8\u76ee\u3059\u3079\u304d\u3067\u3057\u3087\u3046\u3002<br><br>SASB\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u3068\u306f2018\u5e74\u306b\u7c73\u56fd\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\u304c\u516c\u958b\u3057\u305f\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u958b\u793a\u306e\u305f\u3081\u306e\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3067\u3059\u3002\u4e16\u754c\u5408\u8a08\u30672500\u793e\u3092\u8d85\u3048\u308b\u4f01\u696d\u304c\u63a1\u7528\u3057\u3066\u3044\u3066[12]\u3001 \u696d\u7a2e\u6bce\u306b\u4f01\u696d\u306e\u8ca1\u52d9\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u8ab2\u984c\u3092\u7279\u5b9a\u3057\u3066\u3044\u308b\u306e\u304c\u7279\u5fb4\u3067\u3059\u3002<br><br>CDSB\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3068\u306f\u74b0\u5883\u60c5\u5831\u3092\u8ca1\u52d9\u60c5\u5831\u306b\u7d71\u5408\u3059\u308b\u3053\u3068\u3067\u74b0\u5883\u306b\u304b\u304b\u308f\u308b\u6295\u8cc7\u5bb6\u306e\u610f\u601d\u6c7a\u5b9a\u3092\u652f\u63f4\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u306b\u4f5c\u6210\u3055\u308c\u305fESG\u958b\u793a\u57fa\u6e96\u3067\u3059[13]\u3002 \u6c17\u5019\u5909\u52d5\u306e\u307f\u306a\u3089\u305a\u3001\u6c34\u30fb\u751f\u7269\u591a\u69d8\u6027\u30fb\u68ee\u6797\u30fb\u571f\u5730\u306a\u3069\u5e45\u5e83\u3044\u74b0\u5883\u554f\u984c\u3092\u6271\u3063\u3066\u3044\u308b\u306e\u304c\u7279\u5fb4\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">SASB\u306b\u3064\u3044\u3066\u306e\u89e3\u8aac\u306f\u3053\u3061\u3089\u306e\u8a18\u4e8b\u304b\u3089\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br><br>\u3010\u89e3\u8aac\u3011ESG\u60c5\u5831\u958b\u793a\u57fa\u6e96 SASB\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u3068\u306f\uff1f\uff08\u524d\u7de8\uff09SASB\u6982\u8981<br><a href=\"https:\/\/aiesg.co.jp\/topics\/report\/2301025_sasb1\/\">https:\/\/aiesg.co.jp\/topics\/report\/2301025_sasb1\/<\/a><br><br><strong>(b) (a)\uff08\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u306e\u8b58\u5225\uff09\u306b\u95a2\u9023\u3059\u308b\u91cd\u8981\u6027\u304c\u3042\u308b\u60c5\u5831\u306e\u8b58\u5225<\/strong><br>\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u4e8b\u67c4\u306b\u4ed8\u968f\u3057\u3001\u4f01\u696d\u306e\u898b\u901a\u3057\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u3068\u601d\u308f\u308c\u308b\u60c5\u5831\u306b\u3064\u3044\u3066\u306f\u3001\u539f\u5247SSBJ\u57fa\u6e96\u306e\u5185\u5bb9\u304b\u3089\u8b58\u5225\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3057\u304b\u3057SSBJ\u57fa\u6e96\u5185\u306b\u5177\u4f53\u7684\u306b\u9069\u7528\u3067\u304d\u308b\u5185\u5bb9\u304c\u306a\u3044\u5834\u5408\u306f\u4ee5\u4e0b\u306e\u60c5\u5831\u6e90\u3092\u9069\u7528\u30fb\u53c2\u7167\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\uff08\u88683\uff09[11]\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td class=\"has-text-align-left\" data-align=\"left\">\u53c2\u7167\u3057\u9069\u7528\u53ef\u80fd\u6027\u3092\u8003\u616e\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044<\/td><td class=\"has-text-align-left\" data-align=\"left\">SASB\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">\u53c2\u7167\u3057\u9069\u7528\u53ef\u80fd\u6027\u3092\u8003\u616e\u3067\u304d\u308b<\/td><td class=\"has-text-align-left\" data-align=\"left\">CDSB\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u9069\u7528\u30ac\u30a4\u30c0\u30f3\u30b9<br>GRI\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9 *1<br>ESRS *1<br>\u30fb\u4ed6\u57fa\u6e96\u8a2d\u5b9a\u4e3b\u4f53\u306b\u3088\u308b\u76f4\u8fd1\u306e\u516c\u8868\u6587\u66f8<br>\u30fb\u540c\u7523\u696dor\u5730\u57df\u306e\u4f01\u696d\u304c\u3059\u3067\u306b\u8b58\u5225\u3057\u3066\u3044\u308b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u60c5\u5831<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u88683\u3000\u91cd\u8981\u6027\u304c\u3042\u308b\u60c5\u5831\u3092\u8b58\u5225\u3059\u308b\u305f\u3081\u306e\u60c5\u5831\u6e90\uff08[11]\u3088\u308a\u7b46\u8005\u4f5c\u6210\uff09<br>*1 \u306fSSBJ\u57fa\u6e96\u3068\u77db\u76fe\u3057\u306a\u3044\u7bc4\u56f2\u3067\u306e\u9069\u7528\u30fb\u53c2\u7167\u304c\u8a8d\u3081\u3089\u308c\u308b<br><br>\u3053\u3053\u3067\u306fSASB\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u30fbCDSB\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306e\u307b\u304b\u306bGRI\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u30fbESRS\uff08\u6b27\u5dde\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u57fa\u6e96\uff09\u306e\u53c2\u7167\u30fb\u9069\u7528\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<br><br>GRI\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u30fbESRS\u306b\u3064\u3044\u3066\u306f\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<br><br>\u3010\u89e3\u8aac\u3011GHG\u304b\u3089ESG\u3078\uff1a\u56fd\u969b\u52d5\u5411\u3068\u3088\u308a\u5e83\u7bc4\u306a\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u8003\u616e\u3078\u306e\u30b7\u30d5\u30c8<br><a href=\"https:\/\/aiesg.co.jp\/topics\/report\/240529_securities-report\/\">https:\/\/aiesg.co.jp\/topics\/report\/240529_securities-report\/<\/a><br>\u3010\u89e3\u8aac\u7b2c\u4e00\u56de\u3011ESRS\uff08\u6b27\u5dde\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u57fa\u6e96\uff09\u306e\u6982\u8981<br><a href=\"https:\/\/aiesg.co.jp\/topics\/report\/2301208_esrs\/\">https:\/\/aiesg.co.jp\/topics\/report\/2301208_esrs\/<\/a><\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><br>\u91cd\u8981\u306a\u8ad6\u70b9\u2461\u3000\u6bd4\u8f03\u60c5\u5831\u306e\u63d0\u793a\u7fa9\u52d9<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">SSBJ\u57fa\u6e96\u3092\u9069\u7528\u3057\u3066\u958b\u793a\u8cc7\u6599\u3092\u4f5c\u6210\u3059\u308b\u969b\u306b\u8a18\u8f09\u3059\u308b\u6570\u5024\u306f\u3001\u3059\u3079\u3066\u5f53\u5e74\u5ea6\u306e\u6570\u5024\u3060\u3051\u3067\u306a\u304f\u524d\u5e74\u5ea6\u306e\u6570\u5024\u3092\u8a18\u8f09\u3057\u6bd4\u8f03\u60c5\u5831\u3068\u3057\u3066\u63d0\u793a\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093[11]\u3002\u305f\u3060\u3057\u5404\u4f01\u696d\u304c\u4efb\u610f\u3067\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96\u306b\u5f93\u3063\u305f\u958b\u793a\u3092\u884c\u3046\u5834\u5408\u3001\u307e\u305f\u306f\u521d\u3081\u3066SSBJ\u57fa\u6e96\u3092\u9069\u7528\u3059\u308b\u5e74\u6b21\u306e\u5831\u544a\u306b\u304a\u3044\u3066\u306f\u3001\u305d\u306e\u65e8\u3092\u958b\u793a\u3057\u305f\u3046\u3048\u3067\u4ee5\u4e0b\u306b\u6319\u3052\u308b\u4e8c\u3064\u306e\u7d4c\u904e\u63aa\u7f6e\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br><br>\u30fb\u6bd4\u8f03\u60c5\u5831\u3092\u958b\u793a\u3057\u306a\u3044<br>\u30fb\u6c17\u5019\u95a2\u9023\u958b\u793a\u57fa\u6e96\u306b\u6e96\u62e0\u3057\u305f\u3046\u3048\u3067\u6c17\u5019\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u306e\u307f\u306e\u958b\u793a<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-cyan-bluish-gray-background-color has-background\"><span class=\"ez-toc-section\" id=\"%E4%B8%80%E8%88%AC%E9%96%8B%E7%A4%BA%E5%9F%BA%E6%BA%96%EF%BC%88%E3%83%86%E3%83%BC%E3%83%9E%E5%88%A5%E5%9F%BA%E6%BA%96%E2%91%A0%EF%BC%89\"><\/span>\u4e00\u822c\u958b\u793a\u57fa\u6e96\uff08\u30c6\u30fc\u30de\u5225\u57fa\u6e96\u2460\uff09<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u822c\u958b\u793a\u57fa\u6e96\u3067\u306f\u6c17\u5019\u554f\u984c\u306b\u76f4\u63a5\u95a2\u9023\u3057\u306a\u3044\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u306e\u958b\u793a\u5185\u5bb9\uff08\uff1d\u30b3\u30a2\u30fb\u30b3\u30f3\u30c6\u30f3\u30c4\uff09\u306b\u3064\u3044\u3066\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002\u672c\u6587\u306f\u3053\u3061\u3089\u304b\u3089\u3054\u89a7\u306b\u306a\u308c\u307e\u3059\u3002<br><br>\u4e00\u822c\u958b\u793a\u57fa\u6e96<br><a href=\"https:\/\/www.ssb-j.jp\/jp\/wp-content\/uploads\/sites\/6\/jponly_20250305_02.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.ssb-j.jp\/jp\/wp-content\/uploads\/sites\/6\/jponly_20250305_02.pdf<\/a><br><\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>\u91cd\u8981\u306a\u8ad6\u70b9\u2462\u3000\u4e00\u822c\u958b\u793a\u57fa\u6e96\u306e\u30b3\u30a2\u30fb\u30b3\u30f3\u30c6\u30f3\u30c4\u3068\u306f\uff1f<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u822c\u958b\u793a\u57fa\u6e96\u3092\u9069\u7528\u3059\u308b\u958b\u793a\u8cc7\u6599\u306b\u304a\u3044\u3066\u306f\u539f\u5247\u3001\u30ac\u30d0\u30ca\u30f3\u30b9\u30fb\u6226\u7565\u30fb\u30ea\u30b9\u30af\u7ba1\u7406\u30fb\u6307\u6a19\u53ca\u3073\u76ee\u6a19\u306e4\u3064\u306e\u69cb\u6210\u8981\u7d20\uff08\uff1d\u30b3\u30a2\u30fb\u30b3\u30f3\u30c6\u30f3\u30c4\uff09\u306b\u3064\u3044\u3066\u958b\u793a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4ee5\u4e0b\u3067\u306f4\u3064\u306e\u69cb\u6210\u8981\u7d20\u306b\u3064\u3044\u3066\u6982\u8981\u3092\u8aac\u660e\u3057\u307e\u3059[14]\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/lh7-rt.googleusercontent.com\/docsz\/AD_4nXcK5npctsPF515-epD8ohel8FF_WqsGqX5xhtsYvF5SasSww7Pzy8XmRfO4quqn6mnhf9T06imKVDTWA_9loveuf_ZRAwtDfi_BD5M_Riv3LEg5kBA3Gm5GEHyiMEKTG-Vl6tYe?key=7YSqFN7LkA9oUIKLjBDLW_Ma\" alt=\"\"\/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u56f34 \u30b3\u30a2\u30fb\u30b3\u30f3\u30c6\u30f3\u30c4\u306e\u6982\u7565\u56f3\uff08[14]\u3088\u308a\u30ca\u30d7\u30ad\u30f3AI\u3092\u7528\u3044\u3066\u4f5c\u6210\uff09<br><br>\u2474\u30ac\u30d0\u30ca\u30f3\u30b9 \u306e\u9805\u76ee\u306b\u304a\u3044\u3066\u306f\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u4e8b\u67c4\u3092\u76e3\u7763\u3059\u308b\u305f\u3081\u306b\u4f01\u696d\u304c\u7528\u3044\u308b\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u30d7\u30ed\u30bb\u30b9\u3092\u5229\u7528\u8005\u304c\u7406\u89e3\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u3079\u304d\u3067\u3042\u308b\u3068\u6307\u6458\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u4e8b\u67c4\u306b\u95a2\u3059\u308b\u76e3\u7763\u8cac\u4efb\u306e\u6240\u5728\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u306e\u53d6\u5f97\u983b\u5ea6\u30fb\u65b9\u6cd5\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u4e8b\u67c4\u306b\u5bfe\u3059\u308b\u76e3\u7763\u8005\u306e\u8003\u3048\u65b9\u3001\u7d4c\u55b6\u8005\u306e\u5f79\u5272\u304c\u4ed6\u6a5f\u95a2\u306b\u59d4\u4efb\u3055\u308c\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306a\u3069\u3092\u958b\u793a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br><br>\u2475\u6226\u7565 \u306e\u9805\u76ee\u306b\u304a\u3044\u3066\u306f\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u4e8b\u67c4\u306b\u95a2\u3059\u308b\u4f01\u696d\u306e\u6226\u7565\u3092\u7406\u89e3\u3059\u308b\u305f\u3081\u306b\u4ee5\u4e0b\u306e\u60c5\u5831\u3092\u958b\u793a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002<br>\u30fb\u958b\u793a\u76ee\u7684<br>\u30fb\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a *2<br>\u30fb\u30d3\u30b8\u30cd\u30b9\u30fb\u30e2\u30c7\u30eb\u53ca\u3073\u30d0\u30ea\u30e5\u30fc\u30fb\u30c1\u30a7\u30fc\u30f3\u306b\u4e0e\u3048\u308b\u5f71\u97ff<br>\u30fb\u8ca1\u52d9\u7684\u5f71\u97ff&nbsp;<br>\u30fb\u6226\u7565\u304a\u3088\u3073\u610f\u601d\u6c7a\u5b9a\u306b\u3042\u305f\u308b\u5f71\u97ff<br>\u30fb\u30ec\u30b8\u30ea\u30a8\u30f3\u30b9 *3<br><br>*2 \u9069\u7528\u57fa\u6e96\u306e\u9805\u306b\u8a18\u8f09\u3057\u305f\u300c\u4f01\u696d\u306e\u898b\u901a\u3057\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u3068\u898b\u8fbc\u307e\u308c\u308b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u4e8b\u67c4\u300d\u3092\u6307\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u4e8b\u67c4\u3092\u958b\u793a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u3055\u3089\u306b\u958b\u793a\u3059\u308b\u969b\u306b\u300c\u77ed\u671f\u300d\u300c\u4e2d\u671f\u300d\u300c\u9577\u671f\u300d\u3092\u5b9a\u7fa9\u3057\u305f\u3046\u3048\u3067\u300c\u5f71\u97ff\u304c\u751f\u3058\u308b\u307e\u3067\u306b\u304b\u304b\u308b\u671f\u9593\u300d\u3092\u540c\u6642\u306b\u793a\u3055\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<br><br>*3 \u30ec\u30b8\u30ea\u30a8\u30f3\u30b9\u3068\u306f\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u30ea\u30b9\u30af\u304b\u3089\u751f\u3058\u308b\u4e0d\u78ba\u5b9f\u6027\u306b\u5bfe\u5fdc\u3059\u308b\u4f01\u696d\u306e\u80fd\u529b\u300d\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4f01\u696d\u306f\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u30ea\u30b9\u30af\u306b\u95a2\u9023\u3059\u308b\u6226\u7565\u53ca\u3073\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u306e\u30ec\u30b8\u30ea\u30a8\u30f3\u30b9\u306b\u95a2\u3059\u308b\u5b9a\u6027\u7684\u8a55\u4fa1\u3092\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<br><br>\u2476\u30ea\u30b9\u30af\u7ba1\u7406 \u306e\u9805\u76ee\u306b\u3064\u3044\u3066\u306f\u3001\u4f01\u696d\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u30ea\u30b9\u30af\u3068\u6a5f\u4f1a\u53ca\u3073\u5168\u4f53\u7684\u306a\u30ea\u30b9\u30af\u7ba1\u7406\u30d7\u30ed\u30bb\u30b9\u3092\u7406\u89e3\u3057\u30fb\u8a55\u4fa1\u3059\u308b\u3053\u3068\u304c\u76ee\u7684\u3067\u3042\u308b\u3068\u8ff0\u3079\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u958b\u793a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u60c5\u5831\u3068\u3057\u3066\u3001\u30ea\u30b9\u30af\u306e\u512a\u5148\u9806\u4f4d\u30fb\u8a55\u4fa1\u3092\u3059\u308b\u305f\u3081\u306e\u60c5\u5831\u3001\u30b7\u30ca\u30ea\u30aa\u5206\u6790\u3092\u7528\u3044\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u305d\u306e\u5229\u7528\u65b9\u6cd5\u306b\u95a2\u3059\u308b\u60c5\u5831\u306a\u3069\u3092\u958b\u793a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br><br>\u2477\u6307\u6a19\u53ca\u3073\u76ee\u6a19 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class=\"wp-block-heading has-cyan-bluish-gray-background-color has-background\"><span class=\"ez-toc-section\" id=\"%E6%B0%97%E5%80%99%E9%96%A2%E9%80%A3%E9%96%8B%E7%A4%BA%E5%9F%BA%E6%BA%96%EF%BC%88%E3%83%86%E3%83%BC%E3%83%9E%E5%88%A5%E5%9F%BA%E6%BA%96%E2%91%A1%EF%BC%89\"><\/span>\u6c17\u5019\u95a2\u9023\u958b\u793a\u57fa\u6e96\uff08\u30c6\u30fc\u30de\u5225\u57fa\u6e96\u2461\uff09<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u6c17\u5019\u95a2\u9023\u958b\u793a\u57fa\u6e96\u3067\u306f\u6c17\u5019\u554f\u984c\u306b\u95a2\u9023\u3059\u308b\u4f01\u696d\u958b\u793a\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002\u6c17\u5019\u95a2\u9023\u958b\u793a\u57fa\u6e96\u306b\u304a\u3044\u3066\u3082\u4e00\u822c\u958b\u793a\u57fa\u6e96\u3068\u540c\u69d8\u3001\u6c17\u5019\u95a2\u9023\u958b\u793a\u57fa\u6e96\u306e\u30b3\u30a2\u30fb\u30b3\u30f3\u30c6\u30f3\u30c4\u306b\u3064\u3044\u3066\u91cd\u70b9\u7684\u306b\u8ff0\u3079\u3089\u308c\u3066\u3044\u307e\u3059[16]\u3002 \u672c\u6587\u306f\u3053\u3061\u3089\u304b\u3089\u3054\u89a7\u304f\u3060\u3055\u3044\uff08\u518d\u63b2\uff09\u3002<br><br>\u6c17\u5019\u95a2\u9023\u958b\u793a\u57fa\u6e96<br><a href=\"https:\/\/www.ssb-j.jp\/jp\/wp-content\/uploads\/sites\/6\/jponly_20250305_03.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.ssb-j.jp\/jp\/wp-content\/uploads\/sites\/6\/jponly_20250305_03.pdf<\/a><br><br>\u6c17\u5019\u95a2\u9023\u958b\u793a\u57fa\u6e96\u3092\u9069\u7528\u3059\u308b\u4f01\u696d\u958b\u793a\u306b\u304a\u3044\u3066\u3082\u4e00\u822c\u958b\u793a\u57fa\u6e96\u3068\u540c\u69d8\u3001\u6c17\u5019\u95a2\u9023\u306e\u4f01\u696d\u958b\u793a\u306b\u95a2\u3059\u308b\u30ac\u30d0\u30ca\u30f3\u30b9\u30fb\u6226\u7565\u30fb\u30ea\u30b9\u30af\u7ba1\u7406\u30fb\u6307\u6a19\u53ca\u3073\u76ee\u6a19\u306e4\u9805\u76ee\u306b\u3064\u3044\u3066\u958b\u793a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u958b\u793a\u3092\u901a\u3057\u3066\u3001\u4f01\u696d\u304c\u3069\u306e\u3088\u3046\u306b\u6c17\u5019\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u3092\u76e3\u7763\u30fb\u8a55\u4fa1\u3057\u3001\u95a2\u9023\u3059\u308b\u6226\u7565\u53ca\u3073\u9032\u6357\u3092\u5229\u7528\u8005\u304c\u7406\u89e3\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<br><br>\u30b3\u30a2\u30fb\u30b3\u30f3\u30c6\u30f3\u30c4\u306e\u57fa\u672c\u7684\u306a\u69cb\u6210\u306f\u4e00\u822c\u958b\u793a\u57fa\u6e96\u3068\u540c\u69d8\u3067\u3042\u308b\u306e\u3067\u3001\u672c\u30ec\u30dd\u30fc\u30c8\u3067\u306f\u4e00\u822c\u958b\u793a\u57fa\u6e96\u3068\u5927\u304d\u304f\u7570\u306a\u308b\u8981\u7d20\u3092\u30d4\u30c3\u30af\u30a2\u30c3\u30d7\u3057\u3066\u89e3\u8aac\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u91cd\u8981\u306a\u8ad6\u70b9\u2463\u3000\u6c17\u5019\u95a2\u9023\u306e\u30b7\u30ca\u30ea\u30aa\u5206\u6790\uff08\u6226\u7565\uff09<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u6c17\u5019\u95a2\u9023\u958b\u793a\u57fa\u6e96\u3092\u9069\u7528\u3059\u308b\u958b\u793a\u8cc7\u6599\u306f\u3001\u6c17\u5019\u95a2\u9023\u306e\u30b7\u30ca\u30ea\u30aa\u5206\u6790\u306b\u57fa\u3065\u3044\u3066\u3001\u6c17\u5019\u95a2\u9023\u306e\u5909\u5316\u3084\u4e0d\u78ba\u5b9f\u6027\u306b\u5bfe\u5fdc\u3059\u308b\u4f01\u696d\u306e\u80fd\u529b\uff08\uff1d\u6c17\u5019\u30ec\u30b8\u30ea\u30a8\u30f3\u30b9\uff09\u3092\u8a55\u4fa1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u6c17\u5019\u30ec\u30b8\u30ea\u30a8\u30f3\u30b9\u306f\u5831\u544a\u671f\u9593\u3054\u3068\u306b\u8a55\u4fa1\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u304c\u3001\u6c17\u5019\u95a2\u9023\u306e\u30b7\u30ca\u30ea\u30aa\u5206\u6790\u306b\u3064\u3044\u3066\u306f\u5c11\u306a\u304f\u3068\u3082\u6226\u7565\u8a08\u753b\u30b5\u30a4\u30af\u30eb\u306b\u6cbf\u3063\u3066\u66f4\u65b0\u3059\u308c\u3070\u826f\u3044\u3068\u3057\u3066\u3044\u307e\u3059\u3002<br><br>\u6c17\u5019\u95a2\u9023\u306e\u30b7\u30ca\u30ea\u30aa\u5206\u6790\u3092\u5b9f\u65bd\u3057\u305f\u969b\u306b\u306f\u4ee5\u4e0b\u306e\u4e8b\u9805\u3092\u958b\u793a\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<br><br>\u30fb\u30b7\u30ca\u30ea\u30aa\u5206\u6790\u306b\u7528\u3044\u305f\u30a4\u30f3\u30d7\u30c3\u30c8\u306b\u95a2\u3059\u308b\u60c5\u5831<br>\u30fb\u5206\u6790\u306e\u524d\u63d0\u3068\u306a\u308b\u4eee\u5b9a<br>\u30fb\u6c17\u5019\u95a2\u9023\u306e\u30b7\u30ca\u30ea\u30aa\u5206\u6790\u3092\u5b9f\u65bd\u3057\u305f\u5831\u544a\u671f\u9593<br><br>\u540c\u69d8\u306b\u3001\u6c17\u5019\u30ec\u30b8\u30ea\u30a8\u30f3\u30b9\u3092\u8a55\u4fa1\u3057\u305f\u969b\u306b\u306f\u4ee5\u4e0b\u306e\u4e8b\u9805\u3092\u958b\u793a\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<br><br>\u30fb\u6c17\u5019\u95a2\u9023\u306e\u30b7\u30ca\u30ea\u30aa\u5206\u6790\u306e\u7d50\u679c\u304c\u4f01\u696d\u306e\u6226\u7565\u30fb\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u306e\u8a55\u4fa1\u306b\u4e0e\u3048\u308b\u5f71\u97ff<br>\u30fb\u6c17\u5019\u30ec\u30b8\u30ea\u30a8\u30f3\u30b9\u306e\u8a55\u4fa1\u306b\u304a\u3044\u3066\u8003\u616e\u3055\u308c\u305f\u91cd\u5927\u306a\u4e0d\u78ba\u5b9f\u6027\u306e\u9818\u57df<br>\u30fb\u6c17\u5019\u5909\u52d5\u306b\u5bfe\u3057\u3066\u77ed\u30fb\u4e2d\u30fb\u9577\u671f\u306b\u308f\u305f\u308a\u6226\u7565\u30fb\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u3092\u8abf\u6574\u3059\u308b\u4f01\u696d\u306e\u80fd\u529b<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u91cd\u8981\u306a\u8ad6\u70b9\u2464\u3000\u6e29\u5ba4\u52b9\u679c\u30ac\u30b9\u6392\u51fa\u306e\u7d76\u5bfe\u7dcf\u91cf\u306e\u958b\u793a\uff08\u6307\u6a19\u53ca\u3073\u76ee\u6a19\uff09<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u958b\u793a\u8cc7\u6599\u306f\u307e\u305f\u3001\u5831\u544a\u671f\u9593\u4e2d\u306b\u751f\u6210\u3057\u305f\u6e29\u5ba4\u52b9\u679c\u30ac\u30b9\u6392\u51fa\u306e\u7d76\u5bfe\u7dcf\u91cf\u306b\u3064\u3044\u3066<br><br>\u30fb\u30b9\u30b3\u30fc\u30d71\u6e29\u5ba4\u52b9\u679c\u30ac\u30b9\u6392\u51fa\u2026\u4f01\u696d\u304c\u76f4\u63a5\u7684\u306b\u6392\u51fa\u3059\u308b\u6e29\u5ba4\u52b9\u679c\u30ac\u30b9<br>\u30fb\u30b9\u30b3\u30fc\u30d72\u6e29\u5ba4\u52b9\u679c\u30ac\u30b9\u6392\u51fa\u2026\u4f01\u696d\u304c\u9593\u63a5\u7684\u306b\u6392\u51fa\u3059\u308b\u6e29\u5ba4\u52b9\u679c\u30ac\u30b9<br>\u30fb\u30b9\u30b3\u30fc\u30d73\u6e29\u5ba4\u52b9\u679c\u30ac\u30b9\u6392\u51fa\u2026\u539f\u6750\u6599\u306e\u4ed5\u5165\u308c\u6642\u30fb\u8ca9\u58f2\u5f8c\u306b\u6392\u51fa\u3055\u308c\u308b\u6e29\u5ba4\u52b9\u679c\u30ac\u30b9<br><br>\u306e3\u3064\u306e\u533a\u5206\u306b\u5206\u3051\u3066\u958b\u793a\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u307e\u305f\u3053\u308c\u3089\u306e\u6e29\u5ba4\u52b9\u679c\u30ac\u30b9\u6392\u51fa\u306e\u6e2c\u5b9a\u306f\u539f\u5247<a href=\"https:\/\/www.env.go.jp\/council\/06earth\/y061-11\/ref04.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">GHG\u30d7\u30ed\u30c8\u30b3\u30eb(2004\u5e74)<\/a>\u306b\u5f93\u3063\u3066\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u7279\u306b\u30b9\u30b3\u30fc\u30d73\u306e\u6e29\u5ba4\u52b9\u679c\u30ac\u30b9\u306f\u30b5\u30d7\u30e9\u30a4\u30c1\u30a7\u30fc\u30f3\u3092\u3055\u304b\u306e\u307c\u3063\u3066\u8a08\u7b97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u53d6\u308a\u6271\u3044\u304c\u96e3\u3057\u3044\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30b9\u30b3\u30fc\u30d73\u6e29\u5ba4\u52b9\u679c\u30ac\u30b9\u306b\u3064\u3044\u3066\u306f\u3053\u3061\u3089\u306e\u8a18\u4e8b\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<br><a href=\"https:\/\/aiesg.co.jp\/topics\/report\/240520_ssbj\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u3010\u89e3\u8aac\u3011SSBJ\uff08\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u59d4\u54e1\u4f1a\uff09\u306e\u5be9\u8b70\u52d5\u5411\u3000\uff5e\u65e5\u672c\u306b\u304a\u3051\u308bScope3\u306e\u958b\u793a\u57fa\u6e96\u306b\u3064\u3044\u3066\uff5e\u3000<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading has-cyan-bluish-gray-background-color has-background\"><span class=\"ez-toc-section\" id=\"%E3%81%BE%E3%81%A8%E3%82%81\"><\/span>\u307e\u3068\u3081<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f01\u696d\u898f\u6a21\u306b\u5fdc\u3058\u3066\u7fa9\u52d9\u5316\u304c\u691c\u8a0e\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3082\u3042\u308a\u3001SSBJ\u78ba\u5b9a\u57fa\u6e96\u304c\u516c\u958b\u3055\u308c\u308c\u3070\u591a\u304f\u306e\u4f01\u696d\u304c\u4f01\u696d\u60c5\u5831\u958b\u793a\u306bSSBJ\u57fa\u6e96\u3092\u9069\u7528\u3057\u3066\u3044\u304f\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002SSBJ\u57fa\u6e96\u306b\u3064\u3044\u3066\u7406\u89e3\u3092\u6df1\u3081\u3044\u3061\u65e9\u304f\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3001\u3088\u308a\u5186\u6ed1\u306a\u8cc7\u91d1\u8abf\u9054\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u5fc5\u8981\u3068\u306a\u308b\u3067\u3057\u3087\u3046\u3002<br><br>aiESG\u3067\u306f\u88fd\u54c1\u306e\u30b5\u30d7\u30e9\u30a4\u30c1\u30a7\u30fc\u30f3\u306b\u95a2\u3059\u308bESG\u5206\u6790\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002SSBJ\u57fa\u6e96\u3084\u305d\u306e\u4ed6ESG\u95a2\u9023\u57fa\u6e96\u306a\u3069\u3001\u4f01\u696d\u958b\u793a\u306b\u3064\u3044\u3066\u95a2\u5fc3\u30fb\u7591\u554f\u70b9\u306a\u3069\u3054\u3056\u3044\u307e\u3057\u305f\u3089\u305c\u3072\u304a\u6c17\u8efd\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<br><br><strong>\u53c2\u8003\u6587\u732e<\/strong><br>[1] 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