{"id":11375,"date":"2025-04-07T16:53:39","date_gmt":"2025-04-07T07:53:39","guid":{"rendered":"https:\/\/aiesg.co.jp\/?post_type=report&#038;p=11375"},"modified":"2025-04-07T16:53:40","modified_gmt":"2025-04-07T07:53:40","slug":"250407-ssbj-250305","status":"publish","type":"report","link":"https:\/\/aiesg.co.jp\/en\/topics\/report\/250407-ssbj-250305\/","title":{"rendered":"What is the SSBJ Standard?"},"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\/250407-ssbj-250305\/#%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\/250407-ssbj-250305\/#SSBJ%E5%9F%BA%E6%BA%96%E8%AA%95%E7%94%9F%E3%81%AE%E8%83%8C%E6%99%AF\" >SSBJ\u57fa\u6e96\u8a95\u751f\u306e\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\/250407-ssbj-250305\/#SSBJ%E5%9F%BA%E6%BA%96%E3%81%AE%E6%A6%82%E8%A6%81\" >SSBJ\u57fa\u6e96\u306e\u6982\u8981<\/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\/250407-ssbj-250305\/#%E3%83%A6%E3%83%8B%E3%83%90%E3%83%BC%E3%82%B5%E3%83%AB%E5%9F%BA%E6%BA%96%E3%81%AE%E8%A7%A3%E8%AA%AC\" >\u30e6\u30cb\u30d0\u30fc\u30b5\u30eb\u57fa\u6e96\u306e\u89e3\u8aac<\/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\/250407-ssbj-250305\/#%E4%B8%80%E8%88%AC%E5%9F%BA%E6%BA%96%E3%83%BB%E6%B0%97%E5%80%99%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%EF%BC%89%E3%81%AE%E8%A7%A3%E8%AA%AC\" >\u4e00\u822c\u57fa\u6e96\u30fb\u6c17\u5019\u57fa\u6e96\uff08\u30c6\u30fc\u30de\u5225\u57fa\u6e96\uff09\u306e\u89e3\u8aac<\/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\/250407-ssbj-250305\/#%E5%85%AC%E9%96%8B%E8%8D%89%E6%A1%88%E3%81%8B%E3%82%89%E5%A4%A7%E3%81%8D%E3%81%8F%E5%A4%89%E5%8C%96%E3%81%97%E3%81%9F%E7%82%B9\" >\u516c\u958b\u8349\u6848\u304b\u3089\u5927\u304d\u304f\u5909\u5316\u3057\u305f\u70b9<\/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\/250407-ssbj-250305\/#%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%E3%82%92%E5%8F%96%E3%82%8A%E5%B7%BB%E3%81%8F%E5%A4%89%E5%8C%96\" >\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u3092\u53d6\u308a\u5dfb\u304f\u5909\u5316<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading has-very-light-gray-to-cyan-bluish-gray-gradient-background 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\">2025\u5e743\u67085\u65e5\u306b\u3001\u4f01\u696d\u304c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u95a2\u9023\u306e\u4f01\u696d\u958b\u793a\u3092\u884c\u3046\u969b\u306e\u898f\u5247\u3084\u958b\u793a\u3059\u3079\u304d\u5185\u5bb9\u3092\u5b9a\u3081\u305f\u78ba\u5b9a\u7248\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96\uff08SSBJ\u57fa\u6e96\uff09\u304c\u516c\u8868\u3055\u308c\u307e\u3057\u305f[1]\u3002\u65e5\u672c\u4f01\u696d\u306e\u4f01\u696d\u958b\u793a\u306e\u900f\u660e\u6027\u3068\u4fe1\u983c\u6027\u3092\u5411\u4e0a\u3057\u3001\u56fd\u969b\u7684\u306a\u6574\u5408\u6027\u3092\u62c5\u4fdd\u3059\u308b\u305f\u3081\u306b\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u59d4\u54e1\u4f1a\uff08SSBJ\uff09\u304c\u5236\u5b9a\u306b\u53d6\u308a\u7d44\u3093\u3067\u3044\u307e\u3059[2]\u3002<br><br>2027\u5e74\u306b\u306fSSBJ\u57fa\u6e96\u306e\u9069\u7528\u304c\u4e00\u90e8\u7fa9\u52d9\u5316\u3055\u308c\u308b\u898b\u901a\u3057\u3067\u3001SSBJ\u57fa\u6e96\u306e\u516c\u8868\u306b\u4f34\u3063\u3066\u4f01\u696d\u958b\u793a\u3084\u30b5\u30b9\u30c6\u30ca\u30d6\u30eb\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u306e\u3042\u308a\u65b9\u304c\u5927\u304d\u304f\u5909\u5316\u3059\u308b\u3053\u3068\u304c\u4e88\u60f3\u3055\u308c\u307e\u3059\u3002\u672c\u30ec\u30dd\u30fc\u30c8\u3067\u306f\u3001SSBJ\u57fa\u6e96\u306e\u6982\u8981\u30fb\u516c\u958b\u8349\u6848\u304b\u3089\u306e\u5927\u304d\u306a\u5909\u5316\u306b\u3064\u3044\u3066\u308f\u304b\u308a\u3084\u3059\u304f\u307e\u3068\u3081\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<br><br>SSBJ\u306b\u3064\u3044\u3066\u306f\u3053\u3061\u3089\u304b\u3089\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br><a href=\"https:\/\/aiesg.co.jp\/topics\/report\/0225-ssbj\/\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/aiesg.co.jp\/topics\/report\/0225-ssbj\/<\/a><br><br>\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96\u306e\u672c\u6587\u306f\u3053\u3061\u3089\u304b\u3089\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br><a href=\"https:\/\/www.ssb-j.jp\/jp\/ssbj_standards.html\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.ssb-j.jp\/jp\/ssbj_standards.html<\/a><br><\/p>\n\n\n\n<h2 class=\"wp-block-heading has-very-light-gray-to-cyan-bluish-gray-gradient-background has-background\"><span class=\"ez-toc-section\" id=\"SSBJ%E5%9F%BA%E6%BA%96%E8%AA%95%E7%94%9F%E3%81%AE%E8%83%8C%E6%99%AF\"><\/span>SSBJ\u57fa\u6e96\u8a95\u751f\u306e\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>\u65e5\u672c\u306b\u304a\u3044\u3066\u3082ESG\u6295\u8cc7\u984d\u304c\u5e74\u3005\u5897\u52a0\u3057\u3066\u3044\u304f\u4e2d\u3067\uff08\u56f31\uff09\u3001\u6295\u8cc7\u5148\u3092\u5224\u65ad\u3059\u308b\u305f\u3081\u306e\u3001\u9ad8\u54c1\u8cea\u3067\u6bd4\u8f03\u53ef\u80fd\u306a\u4f01\u696d\u958b\u793a\u304c\u4e00\u822c\u6295\u8cc7\u5bb6\u3084\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u304b\u3089\u5fc5\u8981\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"651\" height=\"354\" src=\"https:\/\/aiesg.co.jp\/wp-content\/uploads\/2025\/04\/image4.png\" alt=\"\" class=\"wp-image-11376\" srcset=\"https:\/\/aiesg.co.jp\/wp-content\/uploads\/2025\/04\/image4.png 651w, https:\/\/aiesg.co.jp\/wp-content\/uploads\/2025\/04\/image4-300x163.png 300w, https:\/\/aiesg.co.jp\/wp-content\/uploads\/2025\/04\/image4-18x10.png 18w\" sizes=\"auto, (max-width: 651px) 100vw, 651px\" \/><figcaption class=\"wp-element-caption\">\u56f31\u3000\u65e5\u672c\u306b\u304a\u3051\u308b\u30b5\u30b9\u30c6\u30ca\u30d6\u30eb\u6295\u8cc7\u6b8b\u9ad8\u306e\u63a8\u79fb \uff08<a href=\"https:\/\/japansif.com\/2023survey-jp.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">[3]<\/a>\u3088\u308a\u5f15\u7528\uff09<\/figcaption><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">\u305d\u306e\u4e00\u65b9\u3067\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u306e\u958b\u793a\u57fa\u6e96\u306b\u95a2\u3057\u3066\u306f\u3001\u3053\u308c\u307e\u3067\u306bTCFD\u3001TNFD\u3001ESRS\u3001GRI\u306a\u3069\u7570\u306a\u308b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u304c\u4e71\u7acb\u3057\u3001\u4f01\u696d\u3084\u6295\u8cc7\u5bb6\u306e\u6df7\u4e71\u3092\u5f15\u304d\u8d77\u3053\u3057\u3066\u3044\u307e\u3057\u305f\u3002<br><br>\u3053\u3046\u3057\u305f\u7d4c\u7def\u304b\u3089\u3001\u56fd\u969b\u7684\u306b\u7d71\u4e00\u3055\u308c\u305f\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96\u3092\u4f5c\u6210\u3059\u308b\u305f\u3081\u30012023\u5e746\u6708\u306bISSB\uff08\u56fd\u969b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u59d4\u54e1\u4f1a\uff09\u304c\u4e16\u754c\u4e2d\u3067\u4f7f\u7528\u3067\u304d\u308b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96\u300cISSB\u57fa\u6e96\u300d\u3092\u7b56\u5b9a\u3057\u307e\u3057\u305f[4]\u3002<br><br>\u65e5\u672c\u306b\u304a\u3044\u3066\u306f\u3001ISSB\u57fa\u6e96\u3092\u30d9\u30fc\u30b9\u306b\u3057\u3064\u3064\u3001\u5730\u7403\u6e29\u6696\u5316\u5bfe\u7b56\u63a8\u9032\u6cd5\u306a\u3069\u65e5\u672c\u72ec\u81ea\u306e\u6cd5\u898f\u5236\u3084\u65e5\u672c\u4f01\u696d\u306e\u5b9f\u60c5\u306b\u6cbf\u3063\u305f\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96\u300cSSBJ\u57fa\u6e96\u300d\u304c\u7b56\u5b9a\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-very-light-gray-to-cyan-bluish-gray-gradient-background has-background\"><span class=\"ez-toc-section\" id=\"SSBJ%E5%9F%BA%E6%BA%96%E3%81%AE%E6%A6%82%E8%A6%81\"><\/span>SSBJ\u57fa\u6e96\u306e\u6982\u8981<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">SSBJ\u57fa\u6e96\u306e\u5927\u307e\u304b\u306a\u6982\u8981\u3092\u88681\u306e\u5185\u5bb9\u3092\u4e2d\u5fc3\u306b\u89e3\u8aac\u3057\u307e\u3059\u3002<br><br>\u88681\u3000SSBJ\u57fa\u6e96\u306e\u6982\u8981\uff08<a href=\"https:\/\/www.ssb-j.jp\/jp\/list-ssbj_2.html\" target=\"_blank\" rel=\"noreferrer noopener\">[2]<\/a> <a href=\"https:\/\/www.fasf-j.jp\/jp\/wp-content\/uploads\/sites\/2\/20250306_01.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">[5]<\/a> <a href=\"https:\/\/www.fasf-j.jp\/jp\/wp-content\/uploads\/sites\/2\/20250306_02.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">[6]<\/a>\u3092\u57fa\u306b\u7b46\u8005\u4f5c\u6210\uff09<\/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\">\u76ee\u7684<\/td><td class=\"has-text-align-left\" data-align=\"left\">\u2474\u65e5\u672c\u4f01\u696d\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u958b\u793a\u306e\u900f\u660e\u6027\u30fb\u4fe1\u983c\u6027\u306e\u5411\u4e0a\u2475\u65e5\u672c\u4f01\u696d\u306e\u60c5\u5831\u958b\u793a\u306b\u56fd\u969b\u7684\u306a\u6574\u5408\u6027\u3092\u6301\u305f\u305b\u308b<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">\u7b56\u5b9a\u65b9\u91dd<\/td><td class=\"has-text-align-left\" data-align=\"left\">ISSB\u57fa\u6e96\u3068\u306e\u6574\u5408\u6027\u3092\u4fdd\u3061\u3064\u3064\u65e5\u672c\u4f01\u696d\u306e\u8981\u6c42\u4e8b\u9805\u3092\u8003\u616e<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">\u69cb\u9020<\/td><td class=\"has-text-align-left\" data-align=\"left\">\u30e6\u30cb\u30d0\u30fc\u30b5\u30eb\u57fa\u6e96\uff1aSSBJ\u57fa\u6e96\u3092\u9069\u7528\u3059\u308b\u969b\u306e\u898f\u5247\u30fb\u624b\u6cd5\u3092\u5b9a\u3081\u308b\u30c6\u30fc\u30de\u5225\u57fa\u6e96\u2460\u2461\uff1a\u4f01\u696d\u958b\u793a\u5185\u306b\u5177\u4f53\u7684\u306b\u8a18\u8f09\u3059\u3079\u304d\u5185\u5bb9\u3092\u5b9a\u3081\u308b<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">\u9069\u7528\u5bfe\u8c61<\/td><td class=\"has-text-align-left\" data-align=\"left\">\u30d7\u30e9\u30a4\u30e0\u4e0a\u5834\u4f01\u696d\u304c\u9069\u7528\u3059\u308b\u3053\u3068\u3092\u60f3\u5b9a<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">\u9069\u7528\u958b\u59cb\u6642\u671f<\/td><td class=\"has-text-align-left\" data-align=\"left\">2025\u5e743\u6708\u304b\u3089\u4efb\u610f\u9069\u7528\u304c\u53ef\u80fd\u3000\u7fa9\u52d9\u5316\u306f2027\u5e743\u6708\u3092\u4e88\u5b9a<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">SSBJ\u57fa\u6e96\u306e\u4e3b\u8981\u306a\u76ee\u7684\u306f\u4ee5\u4e0b\u306e2\u3064\u306b\u306a\u308a\u307e\u3059\u3002<br>\u30fb\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u958b\u793a\u306e\u54c1\u8cea\u3092\u4fdd\u8a3c\u3059\u308b\u3053\u3068<br>\u30fb\u65e5\u672c\u4f01\u696d\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u958b\u793a\u304c\u6d77\u5916\u306e\u5229\u7528\u8005\u306b\u3082\u53d7\u3051\u5165\u308c\u3089\u308c\u308b\u3088\u3046\u306b\u3059\u308b\u3053\u3068<br><br>2\u3064\u76ee\u306e\u76ee\u7684\u30fb\u7b56\u5b9a\u65b9\u91dd\u306b\u95a2\u9023\u3057\u3066\u3001<strong>SSBJ\u57fa\u6e96\u3092\u9069\u7528\u3057\u305f\u4f01\u696d\u958b\u793a\u306f\u3001\u300cSSBJ\u57fa\u6e96\u72ec\u81ea\u306e\u53d6\u308a\u6271\u3044\u300d\u3092\u4f7f\u7528\u3057\u306a\u3051\u308c\u3070ISSB\u57fa\u6e96\u306b\u3082\u6e96\u62e0<\/strong>\u3057\u305f\u3053\u3068\u306b\u306a\u308a\u307e\u3059[5]\u3002SSBJ\u57fa\u6e96\u3068ISSB\u57fa\u6e96\u306e\u4e21\u65b9\u306b\u6e96\u62e0\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u793a\u305b\u3070\u3001\u3088\u308a\u4fa1\u5024\u306e\u9ad8\u3044\u4f01\u696d\u958b\u793a\u3068\u306a\u308b\u3067\u3057\u3087\u3046\u3002<br><br><strong>SSBJ\u57fa\u6e96\u306e\u69cb\u9020<\/strong><br>SSBJ\u57fa\u6e96\u306f\u3001\u9069\u7528\u57fa\u6e96\u3001\u4e00\u822c\u958b\u793a\u57fa\u6e96\u3001\u6c17\u5019\u95a2\u9023\u958b\u793a\u57fa\u6e96\u306e3\u3064\u306e\u57fa\u6e96\u304b\u3089\u69cb\u6210\u3055\u308c\u3066\u3044\u307e\u3059\uff08\u56f32\uff09\u3002<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"487\" src=\"https:\/\/aiesg.co.jp\/wp-content\/uploads\/2025\/04\/image3-4-1024x487.png\" alt=\"\" class=\"wp-image-11377\" srcset=\"https:\/\/aiesg.co.jp\/wp-content\/uploads\/2025\/04\/image3-4-1024x487.png 1024w, https:\/\/aiesg.co.jp\/wp-content\/uploads\/2025\/04\/image3-4-300x143.png 300w, https:\/\/aiesg.co.jp\/wp-content\/uploads\/2025\/04\/image3-4-768x366.png 768w, https:\/\/aiesg.co.jp\/wp-content\/uploads\/2025\/04\/image3-4-18x9.png 18w, https:\/\/aiesg.co.jp\/wp-content\/uploads\/2025\/04\/image3-4.png 1420w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">\u56f32\u3000SSBJ\u57fa\u6e96\u306e\u5185\u90e8\u69cb\u9020\uff08<a href=\"https:\/\/www.fasf-j.jp\/jp\/wp-content\/uploads\/sites\/2\/20250306_01.pdf\">[5]<\/a>\u3088\u308a\u5f15\u7528\uff09<\/figcaption><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">SSBJ\u57fa\u6e96\u306f\u30e6\u30cb\u30d0\u30fc\u30b5\u30eb\u57fa\u6e96\u3068\u30c6\u30fc\u30de\u5225\u57fa\u6e96\u306e2\u3064\u306b\u5206\u304b\u308c\u3001\u30c6\u30fc\u30de\u5225\u57fa\u6e96\u304c\u3055\u3089\u306b\u4e00\u822c\u958b\u793a\u57fa\u6e96\uff08\u4e00\u822c\u57fa\u6e96\uff09\u3068\u6c17\u5019\u95a2\u9023\u958b\u793a\u57fa\u6e96\uff08\u6c17\u5019\u57fa\u6e96\uff09\u306e2\u3064\u306b\u5206\u304b\u308c\u308b\u3068\u3044\u3046\u69cb\u9020\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<br><br>\u30e6\u30cb\u30d0\u30fc\u30b5\u30eb\u57fa\u6e96\uff08\u9069\u7528\u57fa\u6e96\uff09\u306f\u3001SSBJ\u57fa\u6e96\u3092\u9069\u7528\u3059\u308b\u969b\u306e\u898f\u5247\u3084\u958b\u793a\u306e\u65b9\u6cd5\u3001\u7528\u8a9e\u306e\u5b9a\u7fa9\u306a\u3069\u3001SSBJ\u57fa\u6e96\u3092\u4f7f\u7528\u30fb\u7406\u89e3\u3059\u308b\u3046\u3048\u3067\u91cd\u8981\u3068\u306a\u308b\u524d\u63d0\u306b\u3064\u3044\u3066\u5b9a\u3081\u305f\u3082\u306e\u3067\u3059\u3002<br><br>\u30c6\u30fc\u30de\u5225\u57fa\u6e96\u306f\u3001SSBJ\u57fa\u6e96\u3092\u9069\u7528\u3059\u308b\u4f01\u696d\u958b\u793a\u3067\u8a18\u8f09\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u5177\u4f53\u7684\u306a\u5185\u5bb9\u306b\u3064\u3044\u3066\u5b9a\u3081\u305f\u3082\u306e\u3067\u3059\u3002<br><br><strong>\u6c17\u5019\u57fa\u6e96<\/strong>:\u6e29\u5ba4\u52b9\u679c\u30ac\u30b9\u3084\u6c17\u5019\u30b7\u30ca\u30ea\u30aa\u306a\u3069\u3001\u6c17\u5019\u554f\u984c\u306b\u95a2\u9023\u3059\u308b\u958b\u793a\u3059\u3079\u304d\u60c5\u5831\u306b\u3064\u3044\u3066\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002<br><strong>\u4e00\u822c\u57fa\u6e96<\/strong>:\u4eba\u7684\u8cc7\u672c\u3001\u751f\u7269\u591a\u69d8\u6027\u306a\u3069\u3001\u6c17\u5019\u554f\u984c\u4ee5\u5916\u306e\u554f\u984c\u306b\u95a2\u9023\u3059\u308b\u958b\u793a\u3059\u3079\u304d\u60c5\u5831\u3092\u4e00\u822c\u7684\u306b\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002<br><br><strong>\u9069\u7528\u306e\u5bfe\u8c61\u3068\u958b\u59cb\u6642\u671f<\/strong><br>\u9069\u7528\u306e\u5bfe\u8c61\u3068\u958b\u59cb\u6642\u671f\u306b\u3064\u3044\u3066\u306f\u3001\u91d1\u878d\u5e81\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u306e\u958b\u793a\u3068\u4fdd\u8a3c\u306e\u3042\u308a\u65b9\u306b\u95a2\u3059\u308b\u30ef\u30fc\u30ad\u30f3\u30b0\u30fb\u30b0\u30eb\u30fc\u30d7\u300d\u304c\u4e2d\u5fc3\u3068\u306a\u3063\u3066\u8b70\u8ad6\u30fb\u691c\u8a0e\u3057\u3066\u3044\u307e\u3059\uff08\u56f33\uff09\u3002<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"446\" src=\"https:\/\/aiesg.co.jp\/wp-content\/uploads\/2025\/04\/image2-1-1024x446.png\" alt=\"\" class=\"wp-image-11378\" srcset=\"https:\/\/aiesg.co.jp\/wp-content\/uploads\/2025\/04\/image2-1-1024x446.png 1024w, https:\/\/aiesg.co.jp\/wp-content\/uploads\/2025\/04\/image2-1-300x131.png 300w, https:\/\/aiesg.co.jp\/wp-content\/uploads\/2025\/04\/image2-1-768x335.png 768w, https:\/\/aiesg.co.jp\/wp-content\/uploads\/2025\/04\/image2-1-18x8.png 18w, https:\/\/aiesg.co.jp\/wp-content\/uploads\/2025\/04\/image2-1.png 1467w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">\u56f33\u3000SSBJ\u57fa\u6e96\u9069\u7528\u7fa9\u52d9\u5316\u306b\u3064\u3044\u3066\u306e\u691c\u8a0e\u5185\u5bb9\uff08<a href=\"https:\/\/www.fsa.go.jp\/singi\/singi_kinyu\/sustainability_disclose_wg\/shiryou\/20241202\/02.pdf\">[7]<\/a>\u3088\u308a\u5f15\u7528\uff09<\/figcaption><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">SSBJ\u57fa\u6e96\u306e\u9069\u7528\u7fa9\u52d9\u306b\u3064\u3044\u3066\u306f\u73fe\u5728\u691c\u8a0e\u4e2d\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u304c\u3001\u56f33\u306e\u3088\u3046\u306b<strong>2027\u5e743\u6708\u304b\u3089\u30d7\u30e9\u30a4\u30e0\u4f01\u696d\u3092\u5bfe\u8c61\u306b\u7fa9\u52d9\u5316<\/strong>\u3059\u308b\u898b\u901a\u3057\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<strong>SSBJ\u57fa\u6e96\u306b\u306f\u6cd5\u7684\u62d8\u675f\u529b\u304c\u306a\u3044<\/strong>\u305f\u3081\u3001SSBJ\u57fa\u6e96\u306e\u9069\u7528\u3092\u7fa9\u52d9\u4ed8\u3051\u308b\u6cd5\u4ee4\u304c\u516c\u5e03\u3055\u308c\u308b\u3068\u3044\u3046\u5f62\u3067\u7fa9\u52d9\u5316\u3055\u308c\u308b\u898b\u901a\u3057\u3067\u3059\u3002<br><br>SSBJ\u57fa\u6e96\u306e\u9069\u7528\u304c\u7fa9\u52d9\u5316\u3055\u308c\u3066\u3044\u306a\u3044\u6bb5\u968e\u306b\u304a\u3044\u3066\u3082\u3001\u4f01\u696d\u306fSSBJ\u57fa\u6e96\u3092<strong>\u4efb\u610f\u3067\u9069\u7528<\/strong>\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002SSBJ\u57fa\u6e96\u306f\u3001\u516c\u8868\u65e5\u3067\u3042\u308b2025\u5e743\u67085\u65e5\u4ee5\u964d\u306b\u7d42\u4e86\u3059\u308b\u5e74\u6b21\u5831\u544a\u671f\u9593\u304b\u3089\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3042\u308b\u305f\u3081\u30013\u6708\u6c7a\u7b97\u306e\u4f01\u696d\u306f2024\u5e74\u5ea6\u304b\u3089\u4efb\u610f\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u4efb\u610f\u9069\u7528\u3059\u308b\u5834\u5408\u306f\u3001\u4f01\u696d\u8ca0\u62c5\u306e\u8efd\u6e1b\u306e\u305f\u3081\u3001<strong>\u6c17\u5019\u95a2\u9023\u306e\u958b\u793a\u306e\u307f\u3092\u884c\u3046<\/strong>\u306a\u3069\u306e\u7d4c\u904e\u63aa\u7f6e\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-very-light-gray-to-cyan-bluish-gray-gradient-background has-background\"><span class=\"ez-toc-section\" id=\"%E3%83%A6%E3%83%8B%E3%83%90%E3%83%BC%E3%82%B5%E3%83%AB%E5%9F%BA%E6%BA%96%E3%81%AE%E8%A7%A3%E8%AA%AC\"><\/span>\u30e6\u30cb\u30d0\u30fc\u30b5\u30eb\u57fa\u6e96\u306e\u89e3\u8aac<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u30e6\u30cb\u30d0\u30fc\u30b5\u30eb\u57fa\u6e96\u3068\u306f\u3001SSBJ\u57fa\u6e96\u3092\u9069\u7528\u3057\u3066\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u8ca1\u52d9\u958b\u793a\u3092\u4f5c\u6210\u3059\u308b\u969b\u306e\u898f\u5247\u3084\u65b9\u6cd5\u306b\u3064\u3044\u3066\u5b9a\u3081\u305f\u3082\u306e\u3067\u3059\u3002\u30e6\u30cb\u30d0\u30fc\u30b5\u30eb\u57fa\u6e96\u3067\u5b9a\u3081\u3089\u308c\u305f\u5185\u5bb9\u306b\u3064\u3044\u3066\u3001\u6982\u8981\u3092\u88682\u306b\u307e\u3068\u3081\u307e\u3057\u305f\u3002<br><br>\u88682\u3000\u30e6\u30cb\u30d0\u30fc\u30b5\u30eb\u57fa\u6e96\u306e\u6982\u8981\uff08<a href=\"https:\/\/www.fasf-j.jp\/jp\/wp-content\/uploads\/sites\/2\/20250306_01.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">[5]<\/a>\u3092\u57fa\u306b\u7b46\u8005\u4f5c\u6210\uff09<\/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\">\u5831\u544a\u3092\u884c\u3046\u4f01\u696d\u30fb\u671f\u9593\u30fb\u30bf\u30a4\u30df\u30f3\u30b0<\/td><td class=\"has-text-align-left\" data-align=\"left\">\u95a2\u9023\u3059\u308b\u8ca1\u52d9\u8af8\u8868\u3068\u540c\u3058\u3067\u3042\u308b\u5fc5\u8981<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">\u60c5\u5831\u306e\u8a18\u8f09\u5834\u6240<\/td><td class=\"has-text-align-left\" data-align=\"left\">\u95a2\u9023\u3059\u308b\u8ca1\u52d9\u8af8\u8868\u3068\u5408\u308f\u305b\u3066\u958b\u793a\u3059\u308b\u5fc5\u8981<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">\u5546\u696d\u4e0a\u306e\u6a5f\u5bc6<\/td><td class=\"has-text-align-left\" data-align=\"left\">\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u3059\u3079\u3066\u6e80\u305f\u3059\u5834\u5408\u958b\u793a\u3057\u306a\u304f\u3066\u3088\u3044<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u306e\u8b58\u5225\u306b\u5fc5\u8981<\/td><td class=\"has-text-align-left\" data-align=\"left\">\u2474SSBJ\u57fa\u6e96\u306e\u9069\u7528\u2475SASB standards \u306e\u9069\u7528\u53ef\u80fd\u6027\u3092\u8003\u616e<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">\u958b\u793a\u7fa9\u52d9\u306e\u6709\u7121\u306e\u8b58\u5225\u306b\u5fc5\u8981<\/td><td class=\"has-text-align-left\" data-align=\"left\">\u2474SSBJ\u57fa\u6e96\u306e\u9069\u7528\u2475\u2474\u304c\u3067\u304d\u306a\u3044\u5834\u5408 SASB standards \u306e\u9069\u7528\u53ef\u80fd\u6027\u3092\u8003\u616e<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">\u91cd\u8981\u6027\u304c\u3042\u308b\u60c5\u5831\u306e\u958b\u793a<\/td><td class=\"has-text-align-left\" data-align=\"left\">\u4f01\u696d\u306e\u898b\u901a\u3057\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u3046\u308b\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u306b\u95a2\u3057\u3066\u91cd\u8981\u6027\u304c\u3042\u308b\u60c5\u5831\u306f\u958b\u793a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">\u5f8c\u767a\u4e8b\u8c61<\/td><td class=\"has-text-align-left\" data-align=\"left\">\u4f5c\u6210\u3057\u305f\u4f01\u696d\u958b\u793a\u306b\u3064\u3044\u3066\u516c\u8868\u627f\u8a8d\u65e5\u307e\u3067\u306b\u2474\u6c7a\u7b97\u65e5*1\u307e\u3067\u306b\u5b58\u5728\u3057\u3066\u3044\u305f\u65b0\u305f\u306a\u60c5\u5831\u3092\u5165\u624b\u3057\u305f\u5834\u5408\u3001\u95a2\u9023\u3059\u308b\u958b\u793a\u3092\u66f4\u65b0\u3059\u308b\u5fc5\u8981\u2475\u6c7a\u7b97\u65e5\u306e\u5f8c\u306b\u767a\u751f\u3059\u308b\u53d6\u5f15\u3084\u4e8b\u8c61\u306b\u95a2\u3059\u308b\u91cd\u8981\u306a\u60c5\u5831\u306f\u958b\u793a\u3059\u308b\u5fc5\u8981<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">\u6bd4\u8f03\u60c5\u5831<\/td><td class=\"has-text-align-left\" data-align=\"left\">\u5f53\u5831\u544a\u671f\u9593\u306b\u958b\u793a\u3055\u308c\u308b\u3059\u3079\u3066\u306e\u6570\u5024\u53ca\u3073\u6709\u7528\u306a\u8aac\u660e\u7684\u30fb\u8a18\u8ff0\u7684\u60c5\u5831\u306f\u3001\u524d\u5831\u544a\u671f\u9593\u306b\u304a\u3044\u3066\u306e\u6bd4\u8f03\u60c5\u5831\u3082\u3042\u308f\u305b\u3066\u958b\u793a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff08\u7d4c\u904e\u63aa\u7f6e\u3042\u308a\uff09<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">*1 \u30e6\u30cb\u30d0\u30fc\u30b5\u30eb\u57fa\u6e96\u306b\u304a\u3044\u3066\u306f\u300c\u5831\u544a\u671f\u9593\u306e\u672b\u65e5\uff08\u6c7a\u7b97\u65e5\uff09\u300d\u3068\u8a18\u8f09<\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><br><strong>\u8a18\u8f09\u3059\u3079\u304d\u60c5\u5831\u306e\u539f\u5247<\/strong><br>SSBJ\u57fa\u6e96\u306b\u5f93\u3063\u3066\u4f01\u696d\u958b\u793a\u3092\u4f5c\u6210\u3059\u308b\u969b\u306f\u3001\u300c\u4f01\u696d\u306e\u898b\u901a\u3057\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u3068\u5408\u7406\u7684\u306b\u898b\u8fbc\u307e\u308c\u308b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u4e8b\u67c4\u306b\u95a2\u3059\u308b\u60c5\u5831\u300d\u3092\u958b\u793a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4e00\u65b9\u3067\u3001\u91cd\u8981\u6027\u306e\u306a\u3044\u60c5\u5831\u3092\u5217\u6319\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u5229\u7528\u8005\u304c\u6df7\u4e71\u3059\u308b\u3053\u3068\u3092\u9632\u3050\u305f\u3081\u306b\u3001\u5f71\u97ff\u3092\u4e0e\u3048\u306a\u3044\u3068\u898b\u8fbc\u307e\u308c\u308b\u60c5\u5831\u306b\u3064\u3044\u3066\u306f\u958b\u793a\u3059\u308b\u5fc5\u8981\u306f\u306a\u3044\u3068\u660e\u8a18\u3055\u308c\u3066\u3044\u307e\u3059\u3002\uff08\u7b2c22\u300128\u300134\u9805\uff09<br><br>SSBJ\u57fa\u6e96\u306b\u5f93\u3063\u3066\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u8ca1\u52d9\u958b\u793a\u3092\u4f5c\u6210\u3059\u308b\u969b\u306f\u3001\u8a18\u8f09\u3059\u308b\u60c5\u5831\u3092\u9078\u5225\u3059\u308b\u305f\u3081\u306b\u4ee5\u4e0b\u306e4\u70b9\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\uff08\u7b2c35\u9805\uff09<br><br>\u2474\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u306e\u8b58\u5225\uff08\u7b2c36-45\u9805\uff09<br>\u2475\u30d0\u30ea\u30e5\u30fc\u30c1\u30a7\u30fc\u30f3\u306e\u7bc4\u56f2\u306e\u6c7a\u5b9a\uff08\u7b2c46-47\u9805\uff09<br>\u2476\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u306b\u95a2\u9023\u3059\u308b\u60c5\u5831\u306e\u8b58\u5225\uff08\u7b2c48-55\u9805\uff09<br>\u2477\u91cd\u8981\u6027\u306e\u6709\u7121\u306e\u5224\u65ad\uff08\u7b2c56-59\u9805\uff09<br><br><strong>\u2474\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u306e\u8b58\u5225<\/strong><br>\u3053\u306e\u9805\u76ee\u3067\u306f\u3001\u6c17\u5019\u5909\u52d5\u3001\u4eba\u7684\u8cc7\u672c\u3001\u751f\u7269\u591a\u69d8\u6027\u306a\u3069\u591a\u5c90\u306b\u308f\u305f\u308b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306e\u30c8\u30d4\u30c3\u30af\u304b\u3089\u3001\u4f01\u696d\u306e\u898b\u901a\u3057\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u3046\u308b\u30ea\u30b9\u30af\u30fb\u6a5f\u4f1a\uff08\uff1d\u958b\u793a\u3059\u3079\u304d\u4e8b\u67c4\uff09\u3092\u660e\u77ad\u306b\u3059\u308b\u3053\u3068\u304c\u8981\u6c42\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u9069\u7528\u57fa\u6e96\u3067\u306f\u3001\u3069\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96\u306b\u5f93\u3063\u3066\u8b58\u5225\u3059\u3079\u304d\u304b\u3092\u5b9a\u3081\u3066\u304a\u308a\u3001\u5177\u4f53\u7684\u306a\u8b58\u5225\u65b9\u6cd5\u306f\u30c6\u30fc\u30de\u5225\u57fa\u6e96\uff08\u4e00\u822c\u57fa\u6e96\u30fb\u6c17\u5019\u57fa\u6e96\uff09\u5185\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<br><br>\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u3092\u8b58\u5225\u3059\u308b\u969b\u306f\u3001\u88683\u306b\u5f93\u3063\u3066\u5404\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u3092\u53c2\u7167\u30fb\u9069\u7528\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<br><br>\u88683\u3000\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u306e\u8b58\u5225\u306b\u7528\u3044\u308b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\uff08<a href=\"https:\/\/www.ssb-j.jp\/jp\/wp-content\/uploads\/sites\/6\/jponly_20250305_01.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">[8]<\/a>\u3092\u57fa\u306b\u7b46\u8005\u4f5c\u6210\uff09<\/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\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\u3057\u3066\u3082\u3088\u3044\u3000<\/td><td class=\"has-text-align-left\" data-align=\"left\">IFRS\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96\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\u3000\u3000\u3000\u3000\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\u30fb\u4ed6\u57fa\u6e96\u8a2d\u5b9a\u4e3b\u4f53\u306b\u3088\u308b\u76f4\u8fd1\u306e\u516c\u8868\u6587\u66f8\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\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">SSBJ\u57fa\u6e96\u3092\u9069\u7528\u3057\u3066\u4f01\u696d\u958b\u793a\u3092\u4f5c\u6210\u3059\u308b\u969b\u306f\u3001<strong>\u5fc5\u7136\u7684\u306bSASB\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u3092\u53c2\u7167\u3059\u308b\u5fc5\u8981<\/strong>\u304c\u3042\u308b\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002SASB\u306b\u3064\u3044\u3066\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\/\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/aiesg.co.jp\/topics\/report\/2301025_sasb1\/<\/a><br><br><strong>\u2475\u30d0\u30ea\u30e5\u30fc\u30c1\u30a7\u30fc\u30f3\u306e\u7bc4\u56f2\u306e\u6c7a\u5b9a<\/strong><br>\u30d0\u30ea\u30e5\u30fc\u30c1\u30a7\u30fc\u30f3\u3068\u306f\u3001\u300c\u5831\u544a\u4f01\u696d\u306e\u30d3\u30b8\u30cd\u30b9\u30fb\u30e2\u30c7\u30eb\u3001\u53ca\u3073\u5f53\u8a72\u4f01\u696d\u304c\u4e8b\u696d\u3092\u55b6\u3080\u5916\u90e8\u74b0\u5883\u306b\u95a2\u9023\u3059\u308b\u3001\u76f8\u4e92\u4f5c\u7528\u3001\u8cc7\u6e90\u304a\u3088\u3073\u95a2\u4fc2\u306e\u3059\u3079\u3066\u300d\u3068\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u307e\u3059\uff08\u9069\u7528\u57fa\u6e96\u7b2c4\u9805\uff09\u3002<br><br>SSBJ\u57fa\u6e96\u306e\u9069\u7528\u6642\u306b\u306f\u3001\u2474\u3067\u8b58\u5225\u3057\u305f\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u304c\u5f71\u97ff\u3092\u4e0e\u3048\u3046\u308b\u30d0\u30ea\u30e5\u30fc\u30c1\u30a7\u30fc\u30f3\u306e\u7bc4\u56f2\u30fb\u69cb\u6210\u3092\u3001\u5408\u7406\u7684\u3067\u88cf\u4ed8\u3051\u53ef\u80fd\u306a\u60c5\u5831\u3067\u660e\u78ba\u306b\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u4e0a\u6d41\u3067\u306e\u6d3b\u52d5\u3068\u4e0b\u6d41\u3067\u306e\u6d3b\u52d5\u306e\u4e21\u65b9\u3092\u30d0\u30ea\u30e5\u30fc\u30c1\u30a7\u30fc\u30f3\u306e\u7bc4\u56f2\u3092\u6c7a\u5b9a\u3059\u308b\u969b\u306b\u8003\u616e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059[5]\uff08\u56f34\uff09\u3002<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"714\" height=\"288\" src=\"https:\/\/aiesg.co.jp\/wp-content\/uploads\/2025\/04\/image1-1.png\" alt=\"\" class=\"wp-image-11379\" srcset=\"https:\/\/aiesg.co.jp\/wp-content\/uploads\/2025\/04\/image1-1.png 714w, https:\/\/aiesg.co.jp\/wp-content\/uploads\/2025\/04\/image1-1-300x121.png 300w, https:\/\/aiesg.co.jp\/wp-content\/uploads\/2025\/04\/image1-1-18x7.png 18w\" sizes=\"auto, (max-width: 714px) 100vw, 714px\" \/><figcaption class=\"wp-element-caption\">\u56f34\u3000\u30d0\u30ea\u30e5\u30fc\u30c1\u30a7\u30fc\u30f3\u306e\u7bc4\u56f2\u3068\u69cb\u6210\uff08<a href=\"https:\/\/www.fasf-j.jp\/jp\/wp-content\/uploads\/sites\/2\/20250306_01.pdf\">[5]<\/a>\u3092\u57fa\u306b\u7b46\u8005\u4f5c\u6210\uff09<\/figcaption><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\"><strong>\u2476\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u306b\u95a2\u3059\u308b\u60c5\u5831\u306e\u8b58\u5225<\/strong><br>\u6c17\u5019\u554f\u984c\u306b\u5bfe\u3059\u308b\u6e29\u5ba4\u52b9\u679c\u30ac\u30b9\u6392\u51fa\u91cf\u3068\u3044\u3063\u305f\u95a2\u4fc2\u306e\u3088\u3046\u306b\u3001\u8b58\u5225\u3057\u305f\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u306b\u95a2\u9023\u3059\u308b\u91cd\u8981\u6027\u306e\u3042\u308b\u60c5\u5831\u3092\u958b\u793a\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3069\u306e\u3088\u3046\u306a\u6570\u5024\u3084\u8a18\u8ff0\u304c\u91cd\u8981\u3067\u3042\u308b\u304b\u3092\u8b58\u5225\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u6b21\u306e\u30d7\u30ed\u30bb\u30b9\u3092\u5b9f\u65bd\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br><br>(a)\u8b58\u5225\u3057\u305f\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u306b<strong>\u5177\u4f53\u7684\u306b\u9069\u7528\u3055\u308c\u308bSSBJ\u57fa\u6e96\u306e\u5b9a\u3081\u304c\u3042\u308b<\/strong>\u5834\u5408<br>\u21d2\u5f53\u8a72SSBJ\u57fa\u6e96\u306e\u5b9a\u3081\u3092\u9069\u7528\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044<br><br>(b)\u8b58\u5225\u3057\u305f\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u306b<strong>\u5177\u4f53\u7684\u306b\u9069\u7528\u3055\u308c\u308bSSBJ\u57fa\u6e96\u306e\u5b9a\u3081\u304c\u306a\u3044<\/strong>\u5834\u5408<br>\u21d2\u88684\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u3092\u7528\u3044\u3066\u91cd\u8981\u6027\u3092\u5224\u65ad\u3059\u308b\u5fc5\u8981<br><br>\u88684\u3000\u95a2\u9023\u3059\u308b\u60c5\u5831\u306e\u8b58\u5225\u306b\u7528\u3044\u308b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\uff08<a href=\"https:\/\/www.ssb-j.jp\/jp\/wp-content\/uploads\/sites\/6\/jponly_20250305_01.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">[8]<\/a>\u3092\u57fa\u306b\u7b46\u8005\u4f5c\u6210\uff09<\/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\u3057\u3066\u3082\u826f\u3044<\/td><td class=\"has-text-align-left\" data-align=\"left\">IFRS\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96CDSB\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u9069\u7528\u30ac\u30a4\u30c0\u30f3\u30b9GRI\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9 *2ESRS\uff08\u6b27\u5dde\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u57fa\u6e96\uff09 *2\u30fb\u4ed6\u57fa\u6e96\u8a2d\u5b9a\u4e3b\u4f53\u306b\u3088\u308b\u76f4\u8fd1\u306e\u516c\u8868\u6587\u66f8\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><figcaption class=\"wp-element-caption\">*2\u306b\u3064\u3044\u3066\u306fSSBJ\u57fa\u6e96\u3068\u77db\u76fe\u3057\u306a\u3044\u7bc4\u56f2\u3067\u4f7f\u7528\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b<\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><br>\u95a2\u9023\u3059\u308b\u60c5\u5831\u306e\u8b58\u5225\u3067\u306f\u3001\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u306e\u8b58\u5225\u3068\u7570\u306a\u308a\u3001<strong>SSBJ\u57fa\u6e96\u306b\u5177\u4f53\u7684\u306a\u5b9a\u3081\u304c\u306a\u3044\u5834\u5408\u306b\u306e\u307fSASB\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u306e\u9069\u7528\u304c\u53ef\u80fd<\/strong>\u3067\u3042\u308b\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<br><br>\u5177\u4f53\u7684\u306a\u5b9a\u3081\u3068\u306f\u4e3b\u306b\u30c6\u30fc\u30de\u5225\u57fa\u6e96\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u5185\u5bb9\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002\u73fe\u5728\u3001\u6c17\u5019\u554f\u984c\u306b\u95a2\u3059\u308b\u6c17\u5019\u57fa\u6e96\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u6e29\u5ba4\u52b9\u679c\u30ac\u30b9\u6392\u51fa\u306a\u3069\u306e\u6c17\u5019\u554f\u984c\u306b\u95a2\u9023\u3059\u308b\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u306f\u3001<strong>\u5177\u4f53\u7684\u306aSSBJ\u57fa\u6e96\u306e\u5b9a\u3081\u304c\u3042\u308b\u5834\u5408<\/strong>\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<br><br>\u4e00\u65b9\u3001\u4eba\u7684\u8cc7\u672c\u3084\u751f\u7269\u591a\u69d8\u6027\u306a\u3069\u306b\u95a2\u9023\u3059\u308b\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u306b\u95a2\u3059\u308b\u500b\u5225\u306e\u30c6\u30fc\u30de\u5225\u57fa\u6e96\u306f\u7b56\u5b9a\u3055\u308c\u3066\u3044\u306a\u3044\u306e\u3067\u3001\u3053\u306e\u5834\u5408\u306f<strong>\u5177\u4f53\u7684\u306aSSBJ\u57fa\u6e96\u306e\u5b9a\u3081\u304c\u306a\u3044\u5834\u5408<\/strong>\u306b\u5f93\u3063\u3066\u8b58\u5225\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u3002<br><br><strong>\u2477\u91cd\u8981\u6027\u306e\u6709\u7121\u306e\u5224\u65ad<\/strong><br>\u300c\u91cd\u8981\u6027\u304c\u3042\u308b\u60c5\u5831\u300d\u3068\u306f\u3001\u300c\u7701\u7565\u30fb\u8aa4\u8868\u793a\u30fb\u4e0d\u660e\u77ad\u306a\u8a18\u8f09\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u8ca1\u52d9\u5831\u544a\u66f8\u306e\u5229\u7528\u8005\u304c\u884c\u3046\u610f\u601d\u6c7a\u5b9a\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u3068\u5408\u7406\u7684\u306b\u898b\u8fbc\u307e\u308c\u308b\u60c5\u5831\u300d\u3092\u6307\u3057\u307e\u3059\uff08\u7b2c4\u9805\uff09\u3002<br><br>\u2474\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u306e\u8b58\u5225\u3001\u2476\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u306b\u95a2\u3059\u308b\u60c5\u5831\u306e\u8b58\u5225\u3067\u65e2\u306b\u8b58\u5225\u3057\u305f\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u30fb\u60c5\u5831\u306b\u3064\u3044\u3066\u3082\u3001\u72b6\u6cc1\u3084\u4eee\u5b9a\u306e\u5909\u5316\u3092\u8003\u616e\u3057\u3066<strong>\u5404\u5831\u544a\u671f\u9593\u306e\u672b\u65e5\uff08\u6c7a\u7b97\u65e5\uff09\u306b\u304a\u3044\u3066\u305d\u306e\u91cd\u8981\u6027\u3092\u518d\u8a55\u4fa1<\/strong>\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\uff08\u7b2c59\u9805\uff09\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-very-light-gray-to-cyan-bluish-gray-gradient-background has-background\"><span class=\"ez-toc-section\" id=\"%E4%B8%80%E8%88%AC%E5%9F%BA%E6%BA%96%E3%83%BB%E6%B0%97%E5%80%99%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%EF%BC%89%E3%81%AE%E8%A7%A3%E8%AA%AC\"><\/span>\u4e00\u822c\u57fa\u6e96\u30fb\u6c17\u5019\u57fa\u6e96\uff08\u30c6\u30fc\u30de\u5225\u57fa\u6e96\uff09\u306e\u89e3\u8aac<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u30c6\u30fc\u30de\u5225\u57fa\u6e96\u3068\u306f\u3001SSBJ\u57fa\u6e96\u3092\u9069\u7528\u3057\u3066\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u8ca1\u52d9\u958b\u793a\u3092\u4f5c\u6210\u3059\u308b\u969b\u306b<strong>\u5177\u4f53\u7684\u306b\u958b\u793a\u3059\u3079\u304d\u5185\u5bb9\uff08\uff1d\u30b3\u30a2\u30fb\u30b3\u30f3\u30c6\u30f3\u30c4\uff09\u3092\u5b9a\u3081\u305f\u3082\u306e<\/strong>\u3067\u3059\u3002\u6c17\u5019\u57fa\u6e96\u306f\u6c17\u5019\u554f\u984c\u306b\u95a2\u9023\u3059\u308b\u5185\u5bb9\u306b\u3064\u3044\u3066\u3001\u4e00\u822c\u57fa\u6e96\u306f\u4eba\u7684\u8cc7\u672c\u3001\u751f\u7269\u591a\u69d8\u6027\u306a\u3069\u7279\u5b9a\u306e\u30c6\u30fc\u30de\u5225\u57fa\u6e96\u304c\u5b58\u5728\u3057\u306a\u3044\u793e\u4f1a\u8ab2\u984c\u306b\u3064\u3044\u3066\u305d\u308c\u305e\u308c\u53d6\u308a\u6271\u3063\u3066\u3044\u307e\u3059\u3002<br><br>\u30c6\u30fc\u30de\u5225\u57fa\u6e96\u3067\u306f\u3001\u958b\u793a\u3059\u3079\u304d\u5185\u5bb9\u3092\u300c\u30b3\u30a2\u30fb\u30b3\u30f3\u30c6\u30f3\u30c4\u300d\u3068\u547c\u3073\u3001\u30b3\u30a2\u30fb\u30b3\u30f3\u30c6\u30f3\u30c4\u3092\u3055\u3089\u306b\u30ac\u30d0\u30ca\u30f3\u30b9\u3001\u6226\u7565\u3001\u30ea\u30b9\u30af\u7ba1\u7406\u3001\u6307\u6a19\u53ca\u3073\u76ee\u6a19\u306e4\u3064\u306b\u5206\u985e\u3057\u3066\u3044\u307e\u3059\uff08\u56f35\uff09\u3002<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"574\" height=\"329\" src=\"https:\/\/aiesg.co.jp\/wp-content\/uploads\/2025\/04\/image5.png\" alt=\"\" class=\"wp-image-11380\" srcset=\"https:\/\/aiesg.co.jp\/wp-content\/uploads\/2025\/04\/image5.png 574w, https:\/\/aiesg.co.jp\/wp-content\/uploads\/2025\/04\/image5-300x172.png 300w, https:\/\/aiesg.co.jp\/wp-content\/uploads\/2025\/04\/image5-18x10.png 18w\" sizes=\"auto, (max-width: 574px) 100vw, 574px\" \/><figcaption class=\"wp-element-caption\">\u56f35 \u30b3\u30a2\u30fb\u30b3\u30f3\u30c6\u30f3\u30c4\u306e\u6982\u7565\u56f3\uff08<a href=\"https:\/\/www.fasf-j.jp\/jp\/wp-content\/uploads\/sites\/2\/20250306_01.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">[5]<\/a>\u3092\u57fa\u306b\u7b46\u8005\u4f5c\u6210\uff09<\/figcaption><\/figure>\n<\/div>\n\n\n<h4 class=\"wp-block-heading\">\u4e00\u822c\u57fa\u6e96\u3068\u6c17\u5019\u57fa\u6e96\u306e\u30b3\u30a2\u30fb\u30b3\u30f3\u30c6\u30f3\u30c4<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u822c\u57fa\u6e96\u30fb\u6c17\u5019\u57fa\u6e96\u305d\u308c\u305e\u308c\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u30b3\u30a2\u30fb\u30b3\u30f3\u30c6\u30f3\u30c4\u306f\u6982\u306d\u4e00\u81f4\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u6c17\u5019\u57fa\u6e96\u306f\u6c17\u5019\u554f\u984c\u306b\u7279\u5316\u3057\u305f\u958b\u793a\u57fa\u6e96\u3067\u3042\u308b\u305f\u3081\u3001\u3088\u308a\u5177\u4f53\u7684\u306a\u5185\u5bb9\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br><br>\u3053\u306e\u7ae0\u3067\u306f\u3001\u4e00\u822c\u57fa\u6e96\u30fb\u6c17\u5019\u57fa\u6e96\u306b\u304a\u3051\u308b\u30b3\u30a2\u30fb\u30b3\u30f3\u30c6\u30f3\u30c4\u306e\u6982\u7565\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002\u6c17\u5019\u57fa\u6e96\u306b\u304a\u3051\u308b\u5177\u4f53\u7684\u306a\u30b3\u30a2\u30fb\u30b3\u30f3\u30c6\u30f3\u30c4\u306e\u6ce8\u76ee\u3059\u3079\u304d\u7279\u5fb4\u306b\u3064\u3044\u3066\u306f\u6b21\u7ae0\u3067\u89e3\u8aac\u3057\u307e\u3059\u3002<br><br>\u88685\u3000\u30b3\u30a2\u30fb\u30b3\u30f3\u30c6\u30f3\u30c4\u306e\u4e3b\u8981\u306a\u5185\u5bb9\uff08<a href=\"https:\/\/www.fasf-j.jp\/jp\/wp-content\/uploads\/sites\/2\/20250306_01.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">[5]<\/a>\u3088\u308a\u7b46\u8005\u4f5c\u6210\uff09<\/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\"><strong>\u30ac\u30d0\u30ca\u30f3\u30b9<\/strong><\/td><td class=\"has-text-align-left\" data-align=\"left\">\u30fb\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a*3\u306e\u76e3\u7763\u306b\u8cac\u4efb\u3092\u8ca0\u3046\u6a5f\u95a2\u307e\u305f\u306f\u500b\u4eba\u306e\u60c5\u5831\u30fb\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u3092\u76e3\u8996\u3001\u7ba1\u7406\u3001\u76e3\u7763\u3059\u308b\u305f\u3081\u306b\u7528\u3044\u308b\u7d44\u7e54\u7d71\u5236\u3001\u624b\u7d9a\u304d\u306b\u304a\u3051\u308b\u7d4c\u55b6\u8005\u306e\u5f79\u5272<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><strong>\u6226\u7565<\/strong><\/td><td class=\"has-text-align-left\" data-align=\"left\">\u2474\u5f71\u97ff\u3092\u4e0e\u3048\u3046\u308b\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u2475\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u304c\u4f01\u696d\u306e\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u53ca\u3073\u30d0\u30ea\u30e5\u30fc\u30c1\u30a7\u30fc\u30f3\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u2476\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u306e\u8ca1\u52d9\u7684\u5f71\u97ff\u2477\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u304c\u4f01\u696d\u306e\u6226\u7565\u30fb\u610f\u601d\u6c7a\u5b9a\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u2478\u30ea\u30b9\u30af\u306b\u95a2\u9023\u3059\u308b\u4f01\u696d\u306e\u6226\u7565\u30fb\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u306e\u30ec\u30b8\u30ea\u30a8\u30f3\u30b9<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><strong>\u30ea\u30b9\u30af\u7ba1\u7406<\/strong><\/td><td class=\"has-text-align-left\" data-align=\"left\">\u30fb\u30ea\u30b9\u30af\u3092\u8b58\u5225\u3001\u8a55\u4fa1\u3001\u9806\u4f4d\u4ed8\u3051\u3057\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u3059\u308b\u30d7\u30ed\u30bb\u30b9\u30fb\u65b9\u91dd\u30fb\u6a5f\u4f1a\u3000\u3092\u8b58\u5225\u3001\u8a55\u4fa1\u3001\u9806\u4f4d\u4ed8\u3051\u3057\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u3059\u308b\u30d7\u30ed\u30bb\u30b9\u30fb\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u306b\u95a2\u3059\u308b\u30d7\u30ed\u30bb\u30b9\u304c\u5168\u4f53\u7684\u306a\u30ea\u30b9\u30af\u7ba1\u7406\u30d7\u30ed\u30bb\u30b9\u306b\u7d71\u5408\u3055\u308c\u3066\u3044\u308b\u7a0b\u5ea6\u30fb\u624b\u6cd5<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><strong>\u6307\u6a19\u53ca\u3073\u76ee\u6a19<\/strong><\/td><td class=\"has-text-align-left\" data-align=\"left\">\u30fb\u9069\u7528\u3055\u308c\u308bSSBJ\u57fa\u6e96\u304c\u8981\u6c42\u3057\u3066\u3044\u308b\u6307\u6a19\u30fb\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u3068\u4ed8\u968f\u3059\u308b\u4f01\u696d\u306e\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u3092\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u3059\u308b\u305f\u3081\u306e\u6307\u6a19\u30fb\u4f01\u696d\u306b\u95a2\u9023\u3059\u308b\u4e3b\u306a\u7523\u696d\u5225\u306e\u6307\u6a19\u30fb\u6226\u7565\u7684\u76ee\u6a19\u306e\u9054\u6210\u306b\u5411\u3051\u305f\u9032\u6357\u3092\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u3059\u308b\u305f\u3081\u306b\u4f01\u696d\u304c\u8a2d\u5b9a\u3057\u305f\u76ee\u6a19\u30fb\u6cd5\u4ee4\u306b\u3088\u308a\u6e80\u305f\u3059\u3053\u3068\u304c\u8981\u6c42\u3055\u308c\u3066\u3044\u308b\u76ee\u6a19<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">*3 \u4e00\u822c\u57fa\u6e96\u306b\u304a\u3044\u3066\u306f\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u300d\u3092\u3001\u6c17\u5019\u57fa\u6e96\u306b\u304a\u3044\u3066\u306f\u300c\u6c17\u5019\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u300d\u3092\u305d\u308c\u305e\u308c\u6307\u3059\u3002<\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u6226\u7565\u306e\u2478\u306b\u304a\u3051\u308b\u300c\u30ec\u30b8\u30ea\u30a8\u30f3\u30b9\u300d\u3068\u306f\u3001\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\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u6c17\u5019\u554f\u984c\u306b\u304a\u3051\u308b\u30ec\u30b8\u30ea\u30a8\u30f3\u30b9\u306f\u3001\u5730\u7403\u6e29\u6696\u5316\u3084\u7570\u5e38\u6c17\u8c61\u306e\u5ea6\u5408\u3044\u3092\u4e88\u6e2c\u3057\u3001\u5404\u30ea\u30b9\u30af\u306b\u3088\u308b\u4f01\u696d\u7d4c\u55b6\u3078\u306e\u60aa\u5f71\u97ff\u3092\u660e\u78ba\u5316\u3057\u3066\u4e88\u9632\u3059\u308b\u80fd\u529b\u3068\u306a\u308b\u3067\u3057\u3087\u3046\u3002\u4f01\u696d\u306f\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306b\u95a2\u3059\u308b\u6226\u7565\u53ca\u3073\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u306e<strong>\u30ec\u30b8\u30ea\u30a8\u30f3\u30b9\u306b\u5bfe\u3059\u308b\u5b9a\u6027\u7684\u8a55\u4fa1<\/strong>\u3092\u958b\u793a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u6c17\u5019\u57fa\u6e96\u306e\u7279\u5fb4<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u6c17\u5019\u57fa\u6e96\u306f\u6c17\u5019\u554f\u984c\u306b\u7279\u5316\u3057\u3066\u5b9a\u3081\u3089\u308c\u305f\u57fa\u6e96\u3067\u3042\u308b\u305f\u3081\u3001\u666e\u904d\u7684\u306a\u5185\u5bb9\u306b\u3064\u3044\u3066\u5b9a\u3081\u305f\u4e00\u822c\u57fa\u6e96\u306b\u6bd4\u3079\u3066\u3001\u3088\u308a\u8a73\u7d30\u306a\u5185\u5bb9\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u6c17\u5019\u57fa\u6e96\u306b\u304a\u3044\u3066\u6ce8\u76ee\u3059\u3079\u304d\u70b9\u30922\u70b9\u30d4\u30c3\u30af\u30a2\u30c3\u30d7\u3057\u3066\u89e3\u8aac\u3044\u305f\u3057\u307e\u3059\u3002<br><br><strong>\u2460\u30ec\u30b8\u30ea\u30a8\u30f3\u30b9\u3068\u6c17\u5019\u30b7\u30ca\u30ea\u30aa\u5206\u6790<\/strong><br>\u524d\u8ff0\u306e\u3068\u304a\u308a\u3001\u300c\u30ec\u30b8\u30ea\u30a8\u30f3\u30b9\u300d\u3068\u306f\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u30ea\u30b9\u30af\u306b\u3088\u308b\u4e0d\u78ba\u5b9f\u6027\u306b\u5bfe\u5fdc\u3059\u308b\u4f01\u696d\u306e\u80fd\u529b\u300d\u3092\u6307\u3057\u307e\u3059\u3002\u6c17\u5019\u57fa\u6e96\u3067\u306f\u4e00\u822c\u57fa\u6e96\u3088\u308a\u3082\u30ec\u30b8\u30ea\u30a8\u30f3\u30b9\u306b\u5bfe\u3059\u308b\u5b9a\u3081\u304c\u591a\u304f\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001<strong>\u6c17\u5019\u95a2\u9023\u306e\u30b7\u30ca\u30ea\u30aa\u5206\u6790\u306e\u4f7f\u7528\u304c\u7fa9\u52d9<\/strong>\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u7279\u5fb4\u3067\u3059\uff08\u88686\uff09\u3002<br><br>\u88686\u3000\u30ec\u30b8\u30ea\u30a8\u30f3\u30b9\u306b\u5bfe\u3059\u308b\u4e00\u822c\u57fa\u6e96\u3068\u6c17\u5019\u57fa\u6e96\u306e\u76f8\u9055\u70b9\uff08<a href=\"https:\/\/www.fasf-j.jp\/jp\/wp-content\/uploads\/sites\/2\/20250306_01.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">[5]<\/a>\u3088\u308a\u4f5c\u6210\uff09<\/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\"><\/td><td class=\"has-text-align-left\" data-align=\"left\"><strong>\u30ec\u30b8\u30ea\u30a8\u30f3\u30b9\uff08\u4e00\u822c\u57fa\u6e96\uff09<\/strong><\/td><td class=\"has-text-align-left\" data-align=\"left\"><strong>\u6c17\u5019\u30ec\u30b8\u30ea\u30a8\u30f3\u30b9\uff08\u6c17\u5019\u57fa\u6e96\uff09<\/strong><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">\u958b\u793a\u5185\u5bb9<\/td><td class=\"has-text-align-left\" data-align=\"left\">\u30fb\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\u30fb\u5b9f\u65bd\u3057\u305f\u624b\u6cd5\u53ca\u3073\u8003\u616e\u3057\u305f\u6642\u9593\u8ef8<\/td><td class=\"has-text-align-left\" data-align=\"left\">\u30fb\u5b9f\u65bd\u3057\u305f\u6c17\u5019\u95a2\u9023\u306e<strong>\u30b7\u30ca\u30ea\u30aa\u5206\u6790\u306e\u624b\u6cd5\u53ca\u3073\u5b9f\u65bd\u6642\u671f<\/strong>\u30fb\u5831\u544a\u671f\u9593\u306e\u672b\u65e5\u306b\u304a\u3051\u308b\u6c17\u5019\u30ec\u30b8\u30ea\u30a8\u30f3\u30b9\u306e\u8a55\u4fa1<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">\u8a55\u4fa1\u983b\u5ea6<\/td><td class=\"has-text-align-left\" data-align=\"left\">\u5b9a\u3081\u306a\u3057<\/td><td class=\"has-text-align-left\" data-align=\"left\"><strong>\u5831\u544a\u671f\u9593\u3054\u3068<\/strong><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">\u8a55\u4fa1\u624b\u6cd5<\/td><td class=\"has-text-align-left\" data-align=\"left\">\u5177\u4f53\u7684\u306a\u624b\u6cd5\u306e\u5b9a\u3081\u306a\u3057<\/td><td class=\"has-text-align-left\" data-align=\"left\"><strong>\u6c17\u5019\u95a2\u9023\u306e\u30b7\u30ca\u30ea\u30aa\u5206\u6790<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u305f\u3060\u3057\u3001\u4f01\u696d\u304c\u904e\u5927\u306a\u30b3\u30b9\u30c8\u30fb\u52b4\u529b\u3092\u304b\u3051\u306a\u3044\u3088\u3046\u306b\u5916\u90e8\u6a5f\u95a2\u306b\u3088\u308b\u6c17\u5019\u30b7\u30ca\u30ea\u30aa\u5206\u6790\u60c5\u5831\u306e\u5165\u624b\u30fb\u5229\u7528\u3092\u793a\u5506\u3059\u308b\u6587\u8a00\u3082\u6c17\u5019\u57fa\u6e96\u5185\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\uff08\u7b2cA13 A14\u9805\uff09\u3002<br><br><strong>\u2461\u6e29\u5ba4\u52b9\u679c\u30ac\u30b9\u6392\u51fa\u91cf\u306e\u958b\u793a<\/strong><br>\u6c17\u5019\u57fa\u6e96\u306b\u304a\u3044\u3066\u306f\u3001\u4e00\u822c\u958b\u793a\u57fa\u6e96\u306b\u304a\u3044\u3066\u5b9a\u3081\u3089\u308c\u305f\u30ea\u30b9\u30af\u30fb\u6a5f\u4f1a\u30fb\u8ca1\u52d9\u7684\u5f71\u97ff\u306e\u76ee\u6a19\u306b\u52a0\u3048\u3066<strong>\u6e29\u5ba4\u52b9\u679c\u30ac\u30b9\u6392\u51fa\u91cf<\/strong>\u306b\u3064\u3044\u3066\u958b\u793a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059[5]\u3002<br><br>\u6e29\u5ba4\u52b9\u679c\u30ac\u30b9\u6392\u51fa\u306b\u3064\u3044\u3066\u306f\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>\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\u3001\u4f01\u696d\u304c\u6392\u51fa\u3059\u308b\u6e29\u5ba4\u52b9\u679c\u30ac\u30b9\u306e\u6392\u51fa\u91cf\u3092\u7b97\u5b9a\u30fb\u5831\u544a\u3059\u308b\u305f\u3081\u306e\u56fd\u969b\u7684\u306a\u57fa\u6e96\u3067\u3042\u308b<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[13]\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<br><br>\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>\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<br><a href=\"https:\/\/aiesg.co.jp\/topics\/report\/240520_ssbj\/\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/aiesg.co.jp\/topics\/report\/240520_ssbj\/<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading has-very-light-gray-to-cyan-bluish-gray-gradient-background has-background\"><span class=\"ez-toc-section\" id=\"%E5%85%AC%E9%96%8B%E8%8D%89%E6%A1%88%E3%81%8B%E3%82%89%E5%A4%A7%E3%81%8D%E3%81%8F%E5%A4%89%E5%8C%96%E3%81%97%E3%81%9F%E7%82%B9\"><\/span>\u516c\u958b\u8349\u6848\u304b\u3089\u5927\u304d\u304f\u5909\u5316\u3057\u305f\u70b9<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">2024\u5e743\u6708\u306b\u516c\u8868\u3055\u308c\u305fSSBJ\u306e\u516c\u958b\u8349\u6848\u304b\u3089\u4e00\u5e74\u306e\u8b70\u8ad6\u3092\u7d4c\u3066\u3001SSBJ\u57fa\u6e96\u306f\u3069\u306e\u3088\u3046\u306b\u5909\u5316\u3057\u305f\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u5927\u304d\u304f\u5909\u5316\u3057\u305f\u70b9\u3092\u30d4\u30c3\u30af\u30a2\u30c3\u30d7\u3057\u3066\u89e3\u8aac\u3057\u3001SSBJ\u306e\u8b70\u8ad6\u52d5\u5411\u30fb\u65b9\u91dd\u306e\u5909\u5316\u3092\u63a2\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">IFRS S2\u53f7\u6539\u8a02\u306b\u4f34\u3046\u6c17\u5019\u57fa\u6e96\u306e\u8abf\u6574<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">IFRS\uff08\u56fd\u969b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96\uff09\u3092\u7b56\u5b9a\u3057\u3066\u3044\u308bISSB\uff08\u56fd\u969b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u5be9\u8b70\u4f1a\uff09\u304c\u5b9f\u65bd\u3057\u305f\u30012025\u5e741\u670829\u65e5\u306eISSB\u30dc\u30fc\u30c9\u4f1a\u8b70\u3067\u306f\u3001\u6c17\u5019\u95a2\u9023\u958b\u793a\u306b\u3064\u3044\u3066\u5b9a\u3081\u305fIFRS S2\u53f7\u3092\u6539\u5b9a\u3059\u308b\u3053\u3068\u304c\u66ab\u5b9a\u7684\u306b\u6c7a\u5b9a\u3057\u307e\u3057\u305f\u3002<br><br>SSBJ\u57fa\u6e96\u306fIFRS\u3068\u306e\u6574\u5408\u6027\u3092\u7dad\u6301\u3057\u30fb\u56fd\u969b\u6bd4\u8f03\u6027\u3092\u4fdd\u3064\u3088\u3046\u306b\u4f5c\u6210\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001IFRS\u306e\u6539\u8a02\u306b\u5148\u3093\u3058\u3066\u3001\u4e3b\u306b\u4ee5\u4e0b\u306e\u4e8c\u70b9\u306b\u3064\u3044\u3066SSBJ\u306e\u6c17\u5019\u57fa\u6e96\u3092\u8abf\u6574\u3057\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u2474GICS\uff08\u4e16\u754c\u7523\u696d\u5206\u985e\u57fa\u6e96\uff09\u306e\u4f7f\u7528\u7fa9\u52d9\u5316\u3092\u5ef6\u671f<\/strong><br>GICS\u3068\u306f\u3001\u7c73\u56fd\u306e\u6c11\u9593\u4f01\u696d\u3067\u3042\u308bMSCI\u3068S&amp;P\u30c0\u30a6\u30fb\u30b8\u30e7\u30fc\u30f3\u30ba\u30fb\u30a4\u30f3\u30c7\u30c3\u30af\u30b9\u306e\u4e8c\u793e\u304c\u5408\u540c\u3067\u4f5c\u6210\u3057\u305f\u7523\u696d\u5206\u985e\u30b7\u30b9\u30c6\u30e0\u3067\u3042\u308a\u3001\u7523\u696d\u3054\u3068\u306e\u7d4c\u6e08\u898f\u6a21\u3084GHG\u6392\u51fa\u91cf\u3092\u6e2c\u5b9a\u30fb\u6bd4\u8f03\u3059\u308b\u969b\u306e\u5b9a\u7fa9\u3065\u3051\u3068\u3057\u3066\u5e83\u304f\u7528\u3044\u3089\u308c\u3066\u3044\u307e\u3059[11]\u3002<br><br>IFRS S2\u53f7\u306b\u304a\u3044\u3066\u8cc7\u7523\u904b\u7528\u30fb\u5546\u696d\u9280\u884c\u6d3b\u52d5\u30fb\u4fdd\u967a\u7523\u696d\u3092\u884c\u3046\u4f01\u696d\u306f\u3001\u8a72\u5f53\u7523\u696d\u5206\u91ce\u3054\u3068\u306b\u7279\u5225\u306b\u5206\u985e\u30fb\u6574\u7406\u3057\u305f\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30a8\u30df\u30c3\u30b7\u30e7\u30f3\u3092\u8ffd\u52a0\u3067\u958b\u793a\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3057\u305f\uff08[12] B62-B63\u3088\u308a\uff09\u3002\u305d\u306e\u4e2d\u3067\u5546\u696d\u9280\u884c\u6d3b\u52d5\u30fb\u4fdd\u967a\u7523\u696d\u306b\u3064\u3044\u3066\u306e\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30a8\u30df\u30c3\u30b7\u30e7\u30f3\u3067\u306f\u3001GICS\u30b3\u30fc\u30c9\u3092\u7528\u3044\u3066\u7523\u696d\u30bb\u30af\u30bf\u30fc\u3054\u3068\u306b\u5206\u985e\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3057\u305f\u3002<br><br>\u4eca\u56de\u306eISSB\u30dc\u30fc\u30c9\u4f1a\u8b70\u3067\u306f\u3001GICS\u30b3\u30fc\u30c9\u304c\u7121\u511f\u3067\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u9069\u7528\u3092\u7fa9\u52d9\u4ed8\u3051\u308b\u3053\u3068\u306f\u7279\u5b9a\u306e\u6c11\u9593\u4f01\u696d\u306b\u5bfe\u3057\u3066\u30e9\u30a4\u30bb\u30f3\u30b9\u6599\u3092\u6255\u3046\u3053\u3068\u3092\u5f37\u5236\u3057\u3066\u304a\u308a\u3001\u516c\u5e73\u6027\u306b\u6b20\u3051\u308b\u3068\u6307\u6458\u3055\u308c\u307e\u3057\u305f\u3002\u3053\u306e\u6307\u6458\u3092\u53d7\u3051\u3066\u300c\u6cd5\u57df\u30fb\u53d6\u5f15\u6240\u306e\u8981\u6c42\u304c\u3042\u308b\u5834\u5408\u306fGICS\u4ee5\u5916\u306e\u7523\u696d\u5206\u985e\u30b7\u30b9\u30c6\u30e0\u3092\u7528\u3044\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u300d\u3068\u3044\u3063\u305f\u5bb9\u8a8d\u898f\u5b9a\u304c\u8a2d\u3051\u3089\u308c\u308b\u898b\u901a\u3057\u3067\u3059\u3002<br><br>SSBJ\u306e\u6c17\u5019\u57fa\u6e96\u516c\u958b\u8349\u6848\u3067\u3082\u3001\u8cc7\u7523\u904b\u7528\u30fb\u5546\u696d\u9280\u884c\u30fb\u4fdd\u967a\u7523\u696d\u3092\u884c\u3046\u4f01\u696d\u306fGICS\u30b3\u30fc\u30c9\u3092\u7528\u3044\u3066\u7523\u696d\u5225\u306b\u5206\u89e3\u3057\u305f\u8ffd\u52a0\u306e\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30a8\u30df\u30c3\u30b7\u30e7\u30f3\u3092\u958b\u793a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3057\u305f\u304c\u3001ISSB\u30dc\u30fc\u30c9\u4f1a\u8b70\u306e\u6539\u8a02\u65b9\u91dd\u3092\u53d7\u3051\u3066\u3001\u300c\u5f53\u9762\u306e\u9593<strong>GICS\u30b3\u30fc\u30c9\u3092\u7528\u3044\u3066\u7523\u696d\u5225\u306b\u5206\u89e3\u3057\u305f\u60c5\u5831\u306f\u958b\u793a\u3057\u306a\u304f\u3066\u3088\u3044<\/strong>\u300d\u3068\u4fee\u6b63\u3055\u308c\u307e\u3057\u305f[10]\uff08\u7b2cC7\u9805\uff09\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u2475\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30a8\u30df\u30c3\u30b7\u30e7\u30f3\u306e\u958b\u793a\u7bc4\u56f2\u3092\u7e2e\u5c0f\u3059\u308b\u5bb9\u8a8d\u898f\u5b9a<\/strong><br>\u516c\u958b\u8349\u6848\u306b\u304a\u3044\u3066\u306f\u524d\u8ff0\u306e\u3068\u304a\u308a\u3001\u8cc7\u7523\u904b\u7528\u30fb\u5546\u696d\u9280\u884c\u30fb\u4fdd\u967a\u7523\u696d\u3092\u884c\u3046\u4f01\u696d\u306f\u8ffd\u52a0\u306e\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30a8\u30df\u30c3\u30b7\u30e7\u30f3\u3092\u958b\u793a\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3001\u958b\u793a\u306e\u904e\u7a0b\u3067GHG\u30d7\u30ed\u30c8\u30b3\u30eb\u306b\u5f93\u3044\u30b5\u30d7\u30e9\u30a4\u30c1\u30a7\u30fc\u30f3\u5168\u4f53\u3067\u306e\u6e29\u5ba4\u52b9\u679c\u30ac\u30b9\u6392\u51fa\u91cf\u3092\u7b97\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3057\u305f\u3002<br><br>\u4eca\u56de\u306eSSBJ\u57fa\u6e96\u306b\u304a\u3044\u3066\u306f\u3001\u4e0a\u8a18\u306e\u7523\u696d\u6d3b\u52d5\u3092\u884c\u3046\u5834\u5408\u306b\u304a\u3044\u3066\u3082\u300c\u696d\u3068\u3057\u3066\u55b6\u3080\u3053\u3068\u306b\u3064\u3044\u3066\u6cd5\u4ee4\u306b\u3088\u308a\u898f\u5236\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u5834\u5408\u306f<strong>\u8ffd\u52a0\u306e\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30a8\u30df\u30c3\u30b7\u30e7\u30f3\u3092\u958b\u793a\u3057\u306a\u304f\u3066\u3088\u3044<\/strong>\u300d\u3068\u3059\u308b\u5bb9\u8a8d\u898f\u5b9a\u304c\u5b9a\u3081\u3089\u308c\u307e\u3057\u305f\u3002<br><br>\u3053\u3046\u3057\u305f\u7523\u696d\u5206\u91ce\u306b\u304a\u3051\u308b\u6e29\u5ba4\u52b9\u679c\u30ac\u30b9\u6392\u51fa\u91cf\u306e\u7b97\u5b9a\u306f\u6b63\u78ba\u3067\u52b9\u679c\u7684\u306a\u7b97\u5b9a\u304c\u96e3\u3057\u3044\u305f\u3081\u3001\u4eca\u56de\u306e\u958b\u793a\u7bc4\u56f2\u7e2e\u5c0f\u306b\u3088\u308a\u4f01\u696d\u60c5\u5831\u958b\u793a\u306e\u30b3\u30b9\u30c8\u304c\u4f4e\u6e1b\u3059\u308b\u3053\u3068\u304c\u4e88\u60f3\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-very-light-gray-to-cyan-bluish-gray-gradient-background 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%E3%82%92%E5%8F%96%E3%82%8A%E5%B7%BB%E3%81%8F%E5%A4%89%E5%8C%96\"><\/span>\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u3092\u53d6\u308a\u5dfb\u304f\u5909\u5316<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">ISSB\u30dc\u30fc\u30c9\u4f1a\u8b70\u306b\u304a\u3051\u308bIFRS\u306e\u6539\u8a02\u65b9\u91dd\u3084SSBJ\u57fa\u6e96\u306b\u304a\u3051\u308b\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30a8\u30df\u30c3\u30b7\u30e7\u30f3\u958b\u793a\u306e\u8ca0\u62c5\u8efd\u6e1b\u304b\u3089\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u958b\u793a\u304c\u4f01\u696d\u306b\u4e0e\u3048\u308b\u8ca0\u62c5\u3092\u8efd\u6e1b\u3057\u3088\u3046\u3068\u3059\u308b\u52d5\u304d\u304c\u307f\u3089\u308c\u307e\u3059\u3002\u307e\u305fCSRD\u30fbCSDDD\u306e\u7c21\u7d20\u5316\u304c\u884c\u308f\u308c\u308b\u306a\u3069[14]\u3001\u4e16\u754c\u4e2d\u3067\u30b5\u30d7\u30e9\u30a4\u30c1\u30a7\u30fc\u30f3\u3092\u3055\u304b\u306e\u307c\u3063\u3066<strong>\u4e00\u6b21\u30c7\u30fc\u30bf\u3092\u53ce\u96c6\u3059\u308b\u3053\u3068\u306e\u96e3\u3057\u3055\u30fb\u8ca0\u62c5<\/strong>\u304c\u518d\u8a8d\u8b58\u3055\u308c\u3064\u3064\u3042\u308a\u307e\u3059\u3002<br><br>\u4f01\u696d\u306b\u304a\u3044\u3066\u306f\u975e\u8ca1\u52d9\u60c5\u5831\u306e\u958b\u793a\u3092\u3088\u308a\u52b9\u7387\u7684\u306b\u5b9f\u65bd\u3057\u3001\u4e8b\u696d\u6295\u8cc7\u3068\u3057\u3066\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u3092\u63a8\u3057\u9032\u3081\u308b\u3053\u3068\u304c\u4f01\u696d\u4fa1\u5024\u306e\u5411\u4e0a\u306b\u91cd\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\u3092\u7db2\u7f85\u7684\u306b\u5206\u6790\u3067\u304d\u308bESG\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>aiESG\u306e\u30b5\u30fc\u30d3\u30b9\u306b\u3064\u3044\u3066\uff1a<a href=\"https:\/\/aiesg.co.jp\/service\/\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/aiesg.co.jp\/service\/<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u95a2\u9023\u8a18\u4e8b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u3010\u89e3\u8aac\u3011SSBJ\u3068\u306f\uff1fSSBJ\u306e\u8a95\u751f\u80cc\u666f\u304b\u3089\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96\u307e\u3067\u4e00\u6319\u89e3\u8aac<\/strong><br><a href=\"https:\/\/aiesg.co.jp\/topics\/report\/0225-ssbj\/\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/aiesg.co.jp\/topics\/report\/0225-ssbj\/<\/a><br><strong>\u3010\u89e3\u8aac\u3011ISSB~\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30d9\u30fc\u30b9\u30e9\u30a4\u30f3~<\/strong><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<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u53c2\u8003\u6587\u732e<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">[1]\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u59d4\u54e1\u4f1a\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u59d4\u54e1\u4f1a\u304c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96\u3092\u516c\u8868, SSBJ,&nbsp; <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>, 2025-03-18<br>[2]\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u59d4\u54e1\u4f1a\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u59d4\u54e1\u4f1a\u300d, SSBJ, <a href=\"https:\/\/www.ssb-j.jp\/jp\/list-ssbj_2.html\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.ssb-j.jp\/jp\/list-ssbj_2.html<\/a>, 2025-3-18<br>[3]JSIF\u300c\u30b5\u30b9\u30c6\u30ca\u30d6\u30eb\u6295\u8cc7\u6b8b\u9ad8\u8abf\u67fb2023\u300d,&nbsp; <a href=\"https:\/\/japansif.com\/2023survey-jp.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/japansif.com\/2023survey-jp.pdf<\/a><br>[4]IFRS\u300cGeneral Requirements for Disclosure of Sustainability-related Financial Information\u300d, <a href=\"https:\/\/www.ifrs.org\/content\/dam\/ifrs\/publications\/pdf-standards-issb\/english\/2023\/issued\/part-a\/issb-2023-a-ifrs-s1-general-requirements-for-disclosure-of-sustainability-related-financial-information.pdf?bypass=on\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.ifrs.org\/content\/dam\/ifrs\/publications\/pdf-standards-issb\/english\/2023\/issued\/part-a\/issb-2023-a-ifrs-s1-general-requirements-for-disclosure-of-sustainability-related-financial-information.pdf?bypass=on<\/a><br>[5]SSBJ\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\u300d,<a href=\"https:\/\/www.fasf-j.jp\/jp\/wp-content\/uploads\/sites\/2\/20250306_01.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.fasf-j.jp\/jp\/wp-content\/uploads\/sites\/2\/20250306_01.pdf<\/a><br>[6]\u91d1\u878d\u5e81\u4f01\u753b\u5e02\u5834\u5c40 \u4f01\u696d\u958b\u793a\u8ab2\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u53ca\u3073\u4fdd\u8a3c\u306b\u4fc2\u308b\u52d5\u5411\u300d,<a href=\"https:\/\/www.fasf-j.jp\/jp\/wp-content\/uploads\/sites\/2\/20250306_02.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.fasf-j.jp\/jp\/wp-content\/uploads\/sites\/2\/20250306_02.pdf<\/a><br>[7]\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u306e\u958b\u793a\u3068\u4fdd\u8a3c\u306e\u3042\u308a\u65b9\u306b\u95a2\u3059\u308b\u30ef\u30fc\u30ad\u30f3\u30b0\u30fb\u30b0\u30eb\u30fc\u30d7\u300c\u7b2c\u4e94\u56de\u53c2\u8003\u8cc7\u6599\u300d,<a href=\"https:\/\/www.fsa.go.jp\/singi\/singi_kinyu\/sustainability_disclose_wg\/shiryou\/20241202\/02.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.fsa.go.jp\/singi\/singi_kinyu\/sustainability_disclose_wg\/shiryou\/20241202\/02.pdf<\/a><br>[8]SSBJ\u300c2025\u5e743\u6708 \u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u30e6\u30cb\u30d0\u30fc\u30b5\u30eb\u57fa\u6e96\u300d,<a href=\"https:\/\/www.ssb-j.jp\/jp\/wp-content\/uploads\/sites\/6\/jponly_20250305_01.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.ssb-j.jp\/jp\/wp-content\/uploads\/sites\/6\/jponly_20250305_01.pdf<\/a><br>[9]SSBJ\u300c2025\u5e743\u6708\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u30c6\u30fc\u30de\u5225\u57fa\u6e96\u7b2c\uff11\u53f7\u300d,<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>[10]SSBJ\u300c2025\u5e743\u6708\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u30c6\u30fc\u30de\u5225\u57fa\u6e96\u7b2c\uff12\u53f7\u300d,<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>[11]MSCI\u300cThe Global Industry Classification Standard (GICS\u00ae)\u300d, <a href=\"https:\/\/www.msci.com\/our-solutions\/indexes\/gics\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.msci.com\/our-solutions\/indexes\/gics, <\/a>2025-03-20<br>[12]SSBJ\u300c2024\u5e743\u6708\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u30c6\u30fc\u30de\u5225\u57fa\u6e96\u516c\u958b\u8349\u6848\u7b2c\uff12\u53f7\u300d, <a href=\"https:\/\/www.ssb-j.jp\/jp\/wp-content\/uploads\/sites\/6\/2024ed01_04.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.ssb-j.jp\/jp\/wp-content\/uploads\/sites\/6\/2024ed01_04.pdf<\/a><br>[13]\u300c\u6e29\u5ba4\u52b9\u679c\u30ac\u30b9(GHG)\u30d7\u30ed\u30c8\u30b3\u30eb\u3000\uff5e\u4e8b\u696d\u8005\u306e\u6392\u51fa\u91cf\u7b97\u5b9a\u53ca\u3073\u5831\u544a\u306b\u95a2\u3059\u308b\u6a19\u6e96\uff5e\u300d,<a href=\"https:\/\/www.env.go.jp\/council\/06earth\/y061-11\/ref04.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.env.go.jp\/council\/06earth\/y061-11\/ref04.pdf<\/a><br>[14]EU\u300cQuestions and answers on simplification omnibus I and II\u300d, <a href=\"https:\/\/ec.europa.eu\/commission\/presscorner\/detail\/en\/qanda_25_615\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/ec.europa.eu\/commission\/presscorner\/detail\/en\/qanda_25_615<\/a><\/p>\n","protected":false},"author":34,"featured_media":11381,"template":"","report_tag":[22,43,18],"class_list":["post-11375","report","type-report","status-publish","has-post-thumbnail","hentry","report_tag-issb","report_tag-ssbj","report_tag-18"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u3010\u89e3\u8aac\u3011SSBJ\u57fa\u6e96\u3068\u306f\uff1f2025\u5e743\u67085\u65e5\u306b\u516c\u958b\u3055\u308c\u305f\u6700\u65b0\u306eSSBJ\u57fa\u6e96\u306b\u3064\u3044\u3066\u5fb9\u5e95\u89e3\u8aac\uff01 | 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