{"id":1935,"date":"2023-11-09T08:30:00","date_gmt":"2023-11-08T23:30:00","guid":{"rendered":"https:\/\/aiesg-test.den-web.com\/?post_type=report&#038;p=1935"},"modified":"2024-12-19T21:30:30","modified_gmt":"2024-12-19T12:30:30","slug":"231106_tnfdreport3","status":"publish","type":"report","link":"https:\/\/aiesg.co.jp\/en\/topics\/report\/231106_tnfdreport3\/","title":{"rendered":"Commentary] Key Points of the TNFD Final Recommendations and the Responses Required of Companies"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">2023\u5e749\u670818\u65e5\u306b\u6700\u7d42\u63d0\u8a00\u304c\u516c\u958b\u3055\u308c\u3066\u4ee5\u964d\u3001TNFD\u3092\u3081\u3050\u308b\u52d5\u304d\u306f\u3088\u308a\u6d3b\u767a\u5316\u3057\u3066\u304d\u3066\u3044\u307e\u3059\u3002\u5f53\u30b5\u30a4\u30c8\u3067\u306f\u904e\u53bb2\u56de\u306b\u308f\u305f\u308a\u305d\u306e\u80cc\u666f\u3084\u6982\u8981\u3001\u304a\u3088\u3073\u5b9f\u969b\u306e\u958b\u793a\u306b\u304a\u3051\u308b\u8ab2\u984c\u306a\u3069\u3092\u89e3\u8aac\u3057\u3066\u304d\u307e\u3057\u305f\u3002<br><br><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u3000\u7b2c1\u56de\u3000TNFD\u3068\u306f\uff1f\u91d1\u878d\u3068\u81ea\u7136\u74b0\u5883\u306e\u65b0\u3057\u3044\u67b6\u3051\u6a4b<\/strong><br>\u3000<a href=\"https:\/\/aiesg.co.jp\/topics\/report\/230913_tnfdreport\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/aiesg.co.jp\/topics\/report\/230913_tnfdreport<\/a><br><br><strong>\u3000\u7b2c2\u56de\u3000TNFD\u306e\u958b\u793a\u72b6\u6cc1\u3068\u8ab2\u984c<\/strong><br>\u3000<a href=\"https:\/\/aiesg.co.jp\/topics\/report\/230102_tnfdreport2\/\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/aiesg.co.jp\/topics\/report\/230102_tnfdreport2\/<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br>\u4eca\u56de\u306f\u6700\u7d42\u63d0\u8a00\u306b\u3088\u3063\u3066\u6539\u3081\u3066\u5f37\u8abf\u3055\u308c\u305fTNFD\u306e\u7126\u70b9\u3084\u3001\u4eca\u5f8c\u306e\u4f01\u696d\u304c\u6c42\u3081\u3089\u308c\u308b\u5bfe\u5fdc\u306b\u6ce8\u76ee\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\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\/231106_tnfdreport3\/#TNFD%E6%9C%80%E7%B5%82%E6%8F%90%E8%A8%80%E3%81%AE%E8%A6%81%E7%82%B9\" >TNFD\u6700\u7d42\u63d0\u8a00\u306e\u8981\u70b9<\/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\/231106_tnfdreport3\/#1_%E3%83%AD%E3%83%BC%E3%82%AB%E3%83%AB%E3%82%B9%E3%83%86%E3%83%BC%E3%82%AF%E3%83%9B%E3%83%AB%E3%83%80%E3%83%BC%E3%81%AE%E9%96%A2%E4%B8%8E\" >1. \u30ed\u30fc\u30ab\u30eb\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u306e\u95a2\u4e0e<\/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\/231106_tnfdreport3\/#2_%E4%BB%96%E3%81%AE%E3%83%95%E3%83%AC%E3%83%BC%E3%83%A0%E3%83%AF%E3%83%BC%E3%82%AF%E3%81%A8%E3%81%AE%E9%96%A2%E9%80%A3\" >2. \u4ed6\u306e\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3068\u306e\u95a2\u9023<\/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\/231106_tnfdreport3\/#3_%E3%82%B9%E3%82%BF%E3%83%BC%E3%83%88%E3%82%AC%E3%82%A4%E3%83%89%E3%81%AE%E5%85%AC%E9%96%8B\" >3. \u30b9\u30bf\u30fc\u30c8\u30ac\u30a4\u30c9\u306e\u516c\u958b<\/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\/231106_tnfdreport3\/#TNFD%E8%87%AA%E4%B8%BB%E9%96%8B%E7%A4%BA%E3%82%92%E3%82%81%E3%81%90%E3%82%8B%E8%AD%B0%E8%AB%96\" >TNFD\u81ea\u4e3b\u958b\u793a\u3092\u3081\u3050\u308b\u8b70\u8ad6<\/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\/231106_tnfdreport3\/#%E3%81%8A%E3%82%8F%E3%82%8A%E3%81%AB\" >\u304a\u308f\u308a\u306b<\/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=\"TNFD%E6%9C%80%E7%B5%82%E6%8F%90%E8%A8%80%E3%81%AE%E8%A6%81%E7%82%B9\"><\/span>TNFD\u6700\u7d42\u63d0\u8a00\u306e\u8981\u70b9<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">TNFD\uff08Taskforce on Nature-related Financial Disclosures\u3001 \u81ea\u7136\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u958b\u793a\u30bf\u30b9\u30af\u30d5\u30a9\u30fc\u30b9\uff09\u306f\u4f01\u696d\u3068\u81ea\u7136\u8cc7\u672c\u3084\u751f\u7269\u591a\u69d8\u6027\u306e\u76f8\u4e92\u306e\u5f71\u97ff\u3084\u30ea\u30b9\u30af\u3001\u6a5f\u4f1a\u3092\u958b\u793a\u3059\u308b\u305f\u3081\u306e\u67a0\u7d44\u307f\u3067\u3042\u308a\u3001\u3053\u308c\u306b\u6e96\u3058\u305f\u60c5\u5831\u516c\u958b\u306b\u3088\u3063\u3066\u6295\u8cc7\u5bb6\u3084\u793e\u4f1a\u304b\u3089\u306e\u9069\u6b63\u306a\u8a55\u4fa1\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u671f\u5f85\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br><br>\u03b2\u7248\u306ev0.4\u304c2023\u5e743\u6708\u306b\u3001\u6700\u7d42\u63d0\u8a00\u304c9\u670818\u65e5\u306b\u516c\u958b\u3055\u308c\u3001\u56fd\u5185\u3067\u3082\u591a\u304f\u306e\u4f01\u696d\u304cTNFD\u95a2\u9023\u306e\u30ec\u30dd\u30fc\u30c8\u3092\u516c\u958b\u3057\u59cb\u3081\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\" style=\"font-size:15px\"><table><tbody><tr><td>\u4f01\u696d\u540d<\/td><td>\u516c\u958b\u6642\u671f<\/td><td>\u30ec\u30dd\u30fc\u30c8<\/td><\/tr><tr><td>\u30ad\u30ea\u30f3\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u30b9<\/td><td>2022\u5e747\u67082023\u5e747\u6708<\/td><td>\u300c<a href=\"https:\/\/www.kirinholdings.com\/jp\/investors\/files\/pdf\/environmental2022.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u74b0\u5883\u5831\u544a\u66f82022<\/a>\u300d\u300c<a href=\"https:\/\/www.kirinholdings.com\/jp\/investors\/files\/pdf\/environmental2023.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u74b0\u5883\u5831\u544a\u66f82023<\/a>\u300d<\/td><\/tr><tr><td>\u4e09\u4e95\u4f4f\u53cb\u30d5\u30a3\u30ca\u30f3\u30b7\u30e3\u30eb\u30b0\u30eb\u30fc\u30d7<\/td><td>2023\u5e744\u6708<\/td><td>\u300c<a href=\"https:\/\/www.smfg.co.jp\/sustainability\/materiality\/environment\/naturalcapital\/pdf\/tnfd_report_j_2023.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">SMBC \u30b0\u30eb\u30fc\u30d7 2023 TNFD \u30ec\u30dd\u30fc\u30c8<\/a>\u300d<\/td><\/tr><tr><td>\u82b1\u738b\u682a\u5f0f\u4f1a\u793e\u30fb\u30a2\u30af\u30bb\u30f3\u30c1\u30e5\u30a2\u682a\u5f0f\u4f1a\u793e\u3000\u5171\u540c\u8abf\u67fb<\/td><td>2023\u5e744\u6708<\/td><td>\u300c<a href=\"https:\/\/www.kao.com\/content\/dam\/sites\/kao\/www-kao-com\/jp\/ja\/corporate\/sustainability\/pdf\/biodiversity-tnfd.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u751f\u7269\u591a\u69d8\u6027\u304c\u3082\u305f\u3089\u3059\u30d3\u30b8\u30cd\u30b9\u30ea\u30b9\u30af\u3068\u6a5f\u4f1a\u2013TNFD\u8a55\u4fa1 \u5730\u57df\u7279\u6027\u3092\u8e0f\u307e\u3048\u305f\u30b1\u30fc\u30b9\u30b9\u30bf\u30c7\u30a3\u2013<\/a>\u300d<\/td><\/tr><tr><td>\u682a\u5f0f\u4f1a\u793e\u8cc7\u751f\u5802<\/td><td>2023\u5e745\u6708<\/td><td>\u300c<a href=\"https:\/\/corp.shiseido.com\/jp\/sustainability\/env\/pdf\/risks_report.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">2023 Shiseido Climate\/Nature-related Financial Disclosure Report <\/a>\u300d<\/td><\/tr><tr><td>KDDI \u682a\u5f0f\u4f1a\u793e&nbsp;<\/td><td>2023\u5e746\u6708<\/td><td>\u300c<a href=\"https:\/\/www.kddi.com\/extlib\/files\/corporate\/sustainability\/efforts-environment\/biodiversity\/pdf\/TNFD.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">TNFD \u30ec\u30dd\u30fc\u30c8 2023<\/a>\u300d<\/td><\/tr><tr><td>\u65e5\u672c\u96fb\u6c17\u682a\u5f0f\u4f1a\u793e<\/td><td>2023\u5e747\u6708<\/td><td>\u300c<a href=\"https:\/\/jpn.nec.com\/csr\/ja\/eco\/pdf\/NEC-tnfd-2023-j.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">NEC TNFD \u30ec\u30dd\u30fc\u30c8 2023<\/a>\u300d<\/td><\/tr><tr><td>\u6771\u6025\u4e0d\u52d5\u7523\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u30b9<\/td><td>2023\u5e748\u6708<\/td><td>\u300c<a href=\"https:\/\/tokyu-fudosan-hd-csr.disclosure.site\/pdf\/environment\/tnfd_report.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">TNFD\u30ec\u30dd\u30fc\u30c8\u301c\u6771\u6025\u4e0d\u52d5\u7523\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u30b9\u30b0\u30eb\u30fc\u30d7\u306b\u304a\u3051\u308b\u30cd\u30a4\u30c1\u30e3\u30fc\u30dd\u30b8\u30c6\u30a3\u30d6\u3078\u306e\u8ca2\u732e\u301c<\/a>\u300d<\/td><\/tr><tr><td>\u4e5d\u5dde\u96fb\u529b\u30b0\u30eb\u30fc\u30d7<\/td><td>2023\u5e749\u6708<\/td><td>\u300c<a href=\"https:\/\/www.kyuden.co.jp\/var\/rev0\/0448\/2017\/v5m2tdk4.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u4e5d\u96fb\u30b0\u30eb\u30fc\u30d7 TNFD \u30ec\u30dd\u30fc\u30c8 2023<\/a>\u300d<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">\u88681 \uff1aTNFD\u30ec\u30dd\u30fc\u30c8\u3092\u516c\u958b\u3057\u3066\u3044\u308b\u4f01\u696d\uff082023\u5e749\u6708\u6642\u70b9\uff09<br>\u3010\u89e3\u8aac\u3011TNFD\u306e\u958b\u793a\u72b6\u6cc1\u3068\u8ab2\u984c\u3088\u308a\u3000<a rel=\"noreferrer noopener\" href=\"https:\/\/aiesg.co.jp\/topics\/report\/230102_tnfdreport2\/\" target=\"_blank\">https:\/\/aiesg.co.jp\/topics\/report\/230102_tnfdreport2\/<\/a><\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br>\u6700\u7d42\u63d0\u8a00\u306b\u3088\u3063\u3066\u4ee5\u524d\u307e\u3067\u306e\u69cb\u6210\u304b\u3089\u5927\u304d\u304f\u5909\u308f\u3063\u305f\u90e8\u5206\u306f\u307b\u307c\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u4e00\u822c\u8981\u4ef6\u3084\u958b\u793a\u63d0\u8a00\u306e\u6587\u9762\u304c\u4e00\u90e8\u5909\u66f4\u3055\u308c\u305f\u4ed6\u3001\u591a\u69d8\u306a\u8ffd\u52a0\u30ac\u30a4\u30c0\u30f3\u30b9\u304c\u540c\u6642\u306b\u516c\u958b\u3055\u308c\u308b\u3053\u3068\u3067TNFD\u304c\u958b\u793a\u3092\u6c42\u3081\u308b\u60c5\u5831\u306e\u5168\u4f53\u50cf\u304c\u660e\u3089\u304b\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u4eca\u56de\u6539\u3081\u3066\u5f37\u8abf\u3055\u308c\u305f\u70b9\u306b\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<br><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"1_%E3%83%AD%E3%83%BC%E3%82%AB%E3%83%AB%E3%82%B9%E3%83%86%E3%83%BC%E3%82%AF%E3%83%9B%E3%83%AB%E3%83%80%E3%83%BC%E3%81%AE%E9%96%A2%E4%B8%8E\"><\/span>1. \u30ed\u30fc\u30ab\u30eb\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u306e\u95a2\u4e0e<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">4\u3064\u306e\u67f1\u306e\u4e0b\u306b\u4f4d\u7f6e\u3059\u308b14\u306e\u958b\u793a\u63d0\u8a00\uff08\u56f31\uff09\u306e\u3046\u3061\u3001\u03b2\u7248v0.4\u307e\u3067\u306f\u300c\u30ea\u30b9\u30af\u3068\u30a4\u30f3\u30d1\u30af\u30c8\u306e\u7ba1\u7406\u300d\u306e\u6b04\u306b\u3042\u3063\u305f\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u306e\u95a2\u4e0e\u306b\u95a2\u3059\u308b\u8aac\u660e\u304c\u3001\u300c\u30ac\u30d0\u30ca\u30f3\u30b9\u300d\u306eC\u3068\u3057\u3066\u7de8\u6210\u3057\u76f4\u3055\u308c\u307e\u3057\u305f\u3002\u3053\u308c\u306b\u4f34\u3063\u3066\u5148\u4f4f\u6c11\u65cf\u3084\u5730\u57df\u793e\u4f1a\u306b\u5bfe\u3059\u308b\u8a00\u53ca\u3001\u53d6\u7de0\u5f79\u4f1a\u3068\u7d4c\u55b6\u9663\u306b\u3088\u308b\u76e3\u7763\u306b\u3064\u3044\u3066\u306e\u8aac\u660e\u304c\u8ffd\u52a0\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u5168\u30bb\u30af\u30bf\u30fc\u306b\u958b\u793a\u304c\u63a8\u5968\u3055\u308c\u308b\u8ffd\u52a0\u6307\u6a19\u306b\u3082\u3001\u4e8b\u696d\u5730\u57df\u306b\u304a\u3051\u308b\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u3068\u306e\u5408\u610f\u3084\u5f7c\u3089\u3078\u306e\u5f71\u97ff\u306b\u3064\u3044\u3066\u306e\u9805\u76ee\u304c\u5c0e\u5165\u3055\u308c\u305f\u307b\u304b\uff08\u88682\uff09\u3001\u300c\u5148\u4f4f\u6c11\u65cf\u3001\u5730\u57df\u793e\u4f1a\u3001\u5f71\u97ff\u3092\u53d7\u3051\u308b\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u306e\u95a2\u4e0e\u300d\u306b\u3064\u3044\u3066\u306e\u8ffd\u52a0\u30ac\u30a4\u30c0\u30f3\u30b9\u3082\u516c\u8868\u3055\u308c\u307e\u3057\u305f[1]\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"744\" height=\"660\" src=\"https:\/\/aiesg.co.jp\/wp-content\/uploads\/2023\/11\/image-1-2.jpg\" alt=\"\" class=\"wp-image-1977\" style=\"aspect-ratio:1.1272727272727272;width:666px;height:auto\" srcset=\"https:\/\/aiesg.co.jp\/wp-content\/uploads\/2023\/11\/image-1-2.jpg 744w, https:\/\/aiesg.co.jp\/wp-content\/uploads\/2023\/11\/image-1-2-300x266.jpg 300w\" sizes=\"auto, (max-width: 744px) 100vw, 744px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">\u56f31\uff1aTNFD\u958b\u793a\u63d0\u8a00&nbsp; (\u51fa\u5178\uff1a<a href=\"https:\/\/tnfd.global\/wp-content\/uploads\/2023\/09\/Executive_summary_of_the_TNFD_recommendations_JP.pdf?v=1696317189\" target=\"_blank\" rel=\"noreferrer noopener\">Executive summary of the recommendations of the TNFD<\/a>)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"has-text-align-left wp-block-paragraph\"><br>\u88682\uff1a\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u306b\u95a2\u9023\u3059\u308b\u30b0\u30ed\u30fc\u30d0\u30eb\u8ffd\u52a0\u958b\u793a\u6307\u6a19<br>(\u51fa\u5178\uff1aRecommendations of the Taskforce on Nature-related Financial Disclosures \u3088\u308a\u8457\u8005\u4f5c\u6210)<\/p>\n\n\n\n<figure class=\"wp-block-table\" style=\"font-size:15px\"><table><tbody><tr><td>\u6307\u6a19\u756a\u53f7<\/td><td>\u30ab\u30c6\u30b4\u30ea<\/td><td>\u6982\u8981<\/td><\/tr><tr><td>A20.0<\/td><td>\u30ab\u30c6\u30b4\u30ea\uff1a\u6226\u7565\u30b5\u30d6\u30ab\u30c6\u30b4\u30ea\uff1a\u30a8\u30f3\u30b2\u30fc\u30b8\u30e1\u30f3\u30c8<\/td><td>\u81ea\u7136\u95a2\u9023\u8ab2\u984c\u306b\u3064\u3044\u3066\u3001\u30ed\u30fc\u30ab\u30eb\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u3068\u7a4d\u6975\u7684\u306b\u5408\u610f\u3057\u3066\u3044\u308b\u73fe\u5834\u306e\u5272\u5408<\/td><\/tr><tr><td>A20.1<\/td><td>\u30ab\u30c6\u30b4\u30ea\uff1a\u6226\u7565\u30b5\u30d6\u30ab\u30c6\u30b4\u30ea\uff1a\u30a8\u30f3\u30b2\u30fc\u30b8\u30e1\u30f3\u30c8<\/td><td>\u30bb\u30af\u30bf\u30fc\u5168\u4f53\u304a\u3088\u3073\uff0f\u307e\u305f\u306f\u30de\u30eb\u30c1\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u5408\u610f\u3078\u306e\u53c2\u52a0\uff08\u5408\u610f\u306e\u6570\uff1b\u5bfe\u8c61\u306e\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u304a\u3088\u3073\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u30b0\u30eb\u30fc\u30d7\u306e\u6570\uff09<\/td><\/tr><tr><td>A24.3<\/td><td>\u30ab\u30c6\u30b4\u30ea\uff1a\u4f9d\u5b58\u95a2\u4fc2\u3001\u5f71\u97ff\u3001\u30ea\u30b9\u30af\u3068\u6a5f\u4f1a\u306e\u7ba1\u7406\u30b5\u30d6\u30ab\u30c6\u30b4\u30ea\uff1a\u81ea\u4e3b\u7684\u306a\u4fdd\u5b58\u3001\u5fa9\u5143\u3001\u518d\u751f<\/td><td>\u5148\u4f4f\u6c11\u304a\u3088\u3073\u5f71\u97ff\u3092\u53d7\u3051\u308b\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u306b\u5bfe\u3059\u308b\u30d7\u30e9\u30b9\u306e\u5f71\u97ff\u3092\u9ad8\u3081\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u305f\u3001\u81ea\u7136\u95a2\u9023\u306e\u30b3\u30df\u30e5\u30cb\u30c6\u30a3\u958b\u767a\u30d7\u30ed\u30b0\u30e9\u30e0\u3078\u306e\u6295\u8cc7\u4fa1\u5024<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">TNFD\u306f\u5148\u4f4f\u6c11\u65cf\u3084\u5730\u57df\u30b3\u30df\u30e5\u30cb\u30c6\u30a3\u306e\u91cd\u8981\u6027\u3092\u5f37\u8abf\u3057\u3066\u304a\u308a\u3001\u5f7c\u3089\u306e\u77e5\u8b58\u3084\u30b3\u30df\u30e5\u30cb\u30c6\u30a3\u306e\u6163\u7fd2\u304c\u751f\u614b\u7cfb\u306e\u4fdd\u8b77\u306b\u5f79\u7acb\u3063\u3066\u304d\u305f\u3068\u8ff0\u3079\u3066\u3044\u307e\u3059[2]\u3002\u6c17\u5019\u3084\u8cc7\u6e90\u306a\u3069\u306b\u3064\u3044\u3066\u306e\u76f4\u63a5\u7684\u306a\u6307\u6a19\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u81ea\u7136\u306b\u95a2\u3059\u308b\u793e\u4f1a\u9762\u3001\u7d4c\u6e08\u9762\u306e\u9805\u76ee\u3082\u958b\u793a\u304c\u6c42\u3081\u3089\u308c\u308b\u3053\u3068\u304cTNFD\u306e\u5927\u304d\u306a\u7279\u5fb4\u306e\u4e00\u3064\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"2_%E4%BB%96%E3%81%AE%E3%83%95%E3%83%AC%E3%83%BC%E3%83%A0%E3%83%AF%E3%83%BC%E3%82%AF%E3%81%A8%E3%81%AE%E9%96%A2%E9%80%A3\"><\/span>2. \u4ed6\u306e\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3068\u306e\u95a2\u9023<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">TNFD\u3001\u304a\u3088\u3073TNFD\u958b\u793a\u306b\u3042\u305f\u3063\u3066\u5229\u7528\u304c\u63a8\u5968\u3055\u308c\u308bLEAP\u30a2\u30d7\u30ed\u30fc\u30c1\u306f\u3001\u4ed6\u306e\u69d8\u3005\u306a\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3084\u30c4\u30fc\u30eb\u3068\u95a2\u9023\u3057\u3066\u4f5c\u6210\u3055\u308c\u3066\u3044\u307e\u3059\uff08\u56f32\uff09\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"791\" height=\"714\" src=\"https:\/\/aiesg.co.jp\/wp-content\/uploads\/2023\/11\/image-2-2.jpg\" alt=\"\" class=\"wp-image-1978\" style=\"aspect-ratio:1.107843137254902;width:637px;height:auto\" srcset=\"https:\/\/aiesg.co.jp\/wp-content\/uploads\/2023\/11\/image-2-2.jpg 791w, https:\/\/aiesg.co.jp\/wp-content\/uploads\/2023\/11\/image-2-2-300x271.jpg 300w, https:\/\/aiesg.co.jp\/wp-content\/uploads\/2023\/11\/image-2-2-768x693.jpg 768w\" sizes=\"auto, (max-width: 791px) 100vw, 791px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">\u56f32\uff1aTNFD\u306b\u95a2\u9023\u3059\u308b\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3084\u30c4\u30fc\u30eb<br>&nbsp;&nbsp;(\u51fa\u5178\uff1a<a href=\"https:\/\/tnfd.global\/wp-content\/uploads\/2023\/08\/Recommendations_of_the_Taskforce_on_Nature-related_Financial_Disclosures_September_2023.pdf?v=1695118661\" target=\"_blank\" rel=\"noreferrer noopener\">Recommendations of the Taskforce on Nature-related Financial Disclosures<\/a>)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br>\u7279\u306b\u3001TCFD\uff08Task Force on Climate-related Financial Disclosures\u3001\u6c17\u5019\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u958b\u793a\u30bf\u30b9\u30af\u30d5\u30a9\u30fc\u30b9\uff09\u3068\u306f14\u306e\u958b\u793a\u63d0\u8a00\u306e\u3046\u306111\u500b\u3092\u5171\u901a\u3068\u3057\u3066\u3044\u308b\u307b\u304b\u3001ISSB\uff08International Sustainability Standards Board\u3001\u56fd\u969b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u5be9\u8b70\u4f1a\uff09\u306e\u7b56\u5b9a\u3057\u305f\u57fa\u6e96\u3068\u3082\u6574\u5408\u6027\u304c\u53d6\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u8cc7\u672c\u63d0\u4f9b\u8005\u306e\u60c5\u5831\u30cb\u30fc\u30ba\u3092\u6e80\u305f\u3057\u3001\u3088\u308a\u52b9\u679c\u7684\u306a\u60c5\u5831\u958b\u793a\u306b\u3064\u306a\u3052\u308b\u72d9\u3044\u3067\u3059\u3002<br><br>\u307e\u305f\u4f01\u696d\u5074\u306b\u3068\u3063\u3066\u3082\u3001\u65e2\u5b58\u306e\u67a0\u7d44\u307f\u3068\u306e\u95a2\u9023\u6027\u304c\u9ad8\u3044\u3053\u3068\u306f\u958b\u793a\u306e\u30cf\u30fc\u30c9\u30eb\u3092\u4e0b\u3052\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u81ea\u7136\u95a2\u9023\u3068\u3044\u3046\u7279\u6027\u4e0a\u591a\u304f\u306e\u6307\u6a19\u3092\u5fc5\u8981\u3068\u3059\u308bTNFD\u3067\u3059\u304c\u3001\u65e2\u306b\u63a1\u7528\u3057\u3066\u3044\u308b\u6e2c\u5b9a\u6307\u6a19\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068\u3067\u90e8\u5206\u7684\u3067\u3042\u3063\u3066\u3082\u60c5\u5831\u516c\u958b\u306e\u8b70\u8ad6\u3092\u59cb\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"3_%E3%82%B9%E3%82%BF%E3%83%BC%E3%83%88%E3%82%AC%E3%82%A4%E3%83%89%E3%81%AE%E5%85%AC%E9%96%8B\"><\/span>3. \u30b9\u30bf\u30fc\u30c8\u30ac\u30a4\u30c9\u306e\u516c\u958b<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u6700\u7d42\u63d0\u8a00\u306b\u4f34\u3063\u3066\u3001\u69d8\u3005\u306a\u8ffd\u52a0\u30ac\u30a4\u30c0\u30f3\u30b9\u304c\u516c\u958b\u3055\u308c\u307e\u3057\u305f\uff08\u56f33\uff09\u3002LEAP\u30a2\u30d7\u30ed\u30fc\u30c1\u3084\u30b7\u30ca\u30ea\u30aa\u5206\u6790\u306b\u3064\u3044\u3066\u306e\u8a73\u7d30\u3001\u30bb\u30af\u30bf\u30fc\u30fb\u30d0\u30a4\u30aa\u30fc\u30e0\u5225\u306e\u30ac\u30a4\u30c0\u30f3\u30b9\u306a\u3069\u306f\u03b2\u7248\u306e\u6642\u70b9\u304b\u3089\u4e88\u544a\u3055\u308c\u3066\u3044\u305f\u3082\u306e\u3067\u3059\u304c\u3001\u4eca\u56de\u65b0\u305f\u306bTNFD\u3092\u59cb\u3081\u308b\u306b\u3042\u305f\u3063\u3066\u306e\u30b9\u30bf\u30fc\u30c8\u30ac\u30a4\u30c9\u304c\u8ffd\u52a0\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"747\" height=\"583\" src=\"https:\/\/aiesg.co.jp\/wp-content\/uploads\/2023\/11\/image-2-2.png\" alt=\"\" class=\"wp-image-1980\" style=\"aspect-ratio:1.281303602058319;width:661px;height:auto\" srcset=\"https:\/\/aiesg.co.jp\/wp-content\/uploads\/2023\/11\/image-2-2.png 747w, https:\/\/aiesg.co.jp\/wp-content\/uploads\/2023\/11\/image-2-2-300x234.png 300w\" sizes=\"auto, (max-width: 747px) 100vw, 747px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">\u56f33\uff1aTNFD\u306e\u63d0\u8a00\u3068\u8ffd\u52a0\u30ac\u30a4\u30c0\u30f3\u30b9 (\u51fa\u5178\uff1a<a href=\"https:\/\/tnfd.global\/wp-content\/uploads\/2023\/09\/Executive_summary_of_the_TNFD_recommendations_JP.pdf?v=1696317189\" target=\"_blank\" rel=\"noreferrer noopener\">Executive summary of the recommendations of the TNFD<\/a>)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br>\u3053\u306e\u30ac\u30a4\u30c0\u30f3\u30b9\u3067\u306fTNFD\u958b\u793a\u307e\u3067\u306e\u5b9f\u8df5\u7684\u306a\u624b\u9806\u3001\u8003\u616e\u4e8b\u9805\u3001\u03b2\u7248\u306e\u30d1\u30a4\u30ed\u30c3\u30c8\u30c6\u30b9\u30c8\u304b\u3089\u5f97\u305f\u77e5\u898b\u304c\u7d39\u4ecb\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u304b\u3089\u60c5\u5831\u958b\u793a\u3092\u691c\u8a0e\u3059\u308b\u4f01\u696d\u306b\u3068\u3063\u3066\u8003\u616e\u3059\u3079\u304d\u3068\u3055\u308c\u308b\u30ad\u30fc\u30b9\u30c6\u30c3\u30d7\uff08\u56f34\uff09\u306a\u3069\u3001\u958b\u793a\u3092\u9032\u3081\u308b\u4e0a\u3067\u306e\u30d2\u30f3\u30c8\u3068\u306a\u308b\u60c5\u5831\u3092\u5f97\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"850\" height=\"611\" src=\"https:\/\/aiesg.co.jp\/wp-content\/uploads\/2023\/11\/image-8.png\" alt=\"\" class=\"wp-image-1976\" style=\"aspect-ratio:1.3911620294599019;width:654px;height:auto\" srcset=\"https:\/\/aiesg.co.jp\/wp-content\/uploads\/2023\/11\/image-8.png 850w, https:\/\/aiesg.co.jp\/wp-content\/uploads\/2023\/11\/image-8-300x216.png 300w, https:\/\/aiesg.co.jp\/wp-content\/uploads\/2023\/11\/image-8-768x552.png 768w\" sizes=\"auto, (max-width: 850px) 100vw, 850px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">\u56f34\uff1aTNFD\u958b\u793a\u3092\u30b9\u30bf\u30fc\u30c8\u3057\u3001\u5411\u4e0a\u3055\u305b\u308b7\u3064\u306e\u30ad\u30fc\u30b9\u30c6\u30c3\u30d7<br>&nbsp;(\u51fa\u5178\uff1a<a href=\"https:\/\/tnfd.global\/wp-content\/uploads\/2023\/09\/Getting_started_TNFD_v1.pdf?v=1698156380\" target=\"_blank\" rel=\"noreferrer noopener\">Getting started with adoption of the TNFD Recommendations<\/a>)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/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=\"TNFD%E8%87%AA%E4%B8%BB%E9%96%8B%E7%A4%BA%E3%82%92%E3%82%81%E3%81%90%E3%82%8B%E8%AD%B0%E8%AB%96\"><\/span>TNFD\u81ea\u4e3b\u958b\u793a\u3092\u3081\u3050\u308b\u8b70\u8ad6<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u308c\u307e\u3067\u3082\u89e6\u308c\u3066\u304d\u305f\u3088\u3046\u306b\u3001TNFD\u306f\u6c17\u5019\u5909\u52d5\u95a2\u9023\u306e\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3067\u3042\u308bTCFD\u304b\u3089\u305d\u306e\u69cb\u6210\u306e\u591a\u304f\u3092\u5f15\u304d\u7d99\u3044\u3067\u3044\u307e\u3059\u3002\u65e5\u672c\u3067\u306f2022\u5e74\u304b\u3089TCFD\u3001\u307e\u305f\u306f\u540c\u7b49\u306e\u57fa\u6e96\u306b\u57fa\u3065\u304f\u60c5\u5831\u958b\u793a\u304c\u7fa9\u52d9\u5316\u3055\u308c\u3066\u304a\u308a\u3001\u305d\u306e\u6e96\u62e0\u7387\u306f\u4e16\u754c\u7684\u306b\u3082\u9ad8\u3044\u6c34\u6e96\u3068\u306a\u3063\u3066\u3044\u307e\u3059[3]\u3002<br><br>TNFD\u3067\u306f\u4eca\u56de\u306e\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u304cTCFD\u3068\u540c\u69d8\u306b\u3001\u3088\u308a\u901f\u3084\u304b\u306b\u5e83\u304c\u3063\u3066\u3044\u304f\u3068\u4e88\u60f3\u3057\u3066\u3044\u307e\u3059[4]\u30022023\u5e74\u590f\u306bTNFD\u304c\u884c\u3063\u305f\u8abf\u67fb\u3067\u306f\u300170\uff05\u306e\u4f01\u696d\u30fb\u91d1\u878d\u6a5f\u95a2\u304c2025\u5e74\u5ea6\u307e\u3067\u306b\u300186\uff05\u304c2026\u5e74\u5ea6\u307e\u3067\u306b\u958b\u793a\u3092\u59cb\u3081\u3089\u308c\u308b\u3068\u56de\u7b54\u3057\u307e\u3057\u305f\u30022025\u5e74\u5ea6\u307e\u3067\u306b\u958b\u793a\u3092\u59cb\u3081\u3089\u308c\u308b\u3068\u56de\u7b54\u3057\u305f\u5272\u5408\u306f\u3001\u4f01\u696d\u304c76%\u3001\u91d1\u878d\u6a5f\u95a2\u304c63%\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u4f01\u696d\u306e\u65b9\u304c\u65e9\u304f\u958b\u793a\u304c\u9032\u3080\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\uff08\u56f35\uff09\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"849\" height=\"528\" src=\"https:\/\/aiesg.co.jp\/wp-content\/uploads\/2023\/11\/image-1-2.png\" alt=\"\" class=\"wp-image-1979\" style=\"aspect-ratio:1.6079545454545454;width:678px;height:auto\" srcset=\"https:\/\/aiesg.co.jp\/wp-content\/uploads\/2023\/11\/image-1-2.png 849w, https:\/\/aiesg.co.jp\/wp-content\/uploads\/2023\/11\/image-1-2-300x187.png 300w, https:\/\/aiesg.co.jp\/wp-content\/uploads\/2023\/11\/image-1-2-768x478.png 768w\" sizes=\"auto, (max-width: 849px) 100vw, 849px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">\u56f35\uff1a\u7d44\u7e54\u304cTNFD\u958b\u793a\u3092\u958b\u59cb\u3067\u304d\u308b\u6642\u671f\u306e\u4e88\u60f3<br>&nbsp;(\u51fa\u5178\uff1a<a href=\"https:\/\/tnfd.global\/wp-content\/uploads\/2023\/09\/Getting_started_TNFD_v1.pdf?v=1698156380\" target=\"_blank\" rel=\"noreferrer noopener\">Getting started with adoption of the TNFD Recommendations<\/a>)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br>\u4e00\u65b9\u3067\u73fe\u72b6TNFD\u306e\u60c5\u5831\u958b\u793a\u306f\u3042\u304f\u307e\u3067\u3082\u7d44\u7e54\u306e\u81ea\u4e3b\u6027\u306b\u59d4\u306d\u3089\u308c\u3066\u304a\u308a\u3001\u305d\u306e\u6307\u6a19\u306e\u591a\u69d8\u3055\u3084\u8a55\u4fa1\u306e\u96e3\u3057\u3055\u304b\u3089\u3001\u591a\u304f\u306e\u4f01\u696d\u306b\u3068\u3063\u3066\u958b\u793a\u306b\u5411\u3051\u305f\u30cf\u30fc\u30c9\u30eb\u306f\u4f9d\u7136\u3068\u3057\u3066\u9ad8\u3044\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u4e0a\u8a18\u306e\u8abf\u67fb\u3082\u5b8c\u5168\u3067\u306f\u306a\u304f\u90e8\u5206\u7684\u306a\u958b\u793a\u306e\u958b\u59cb\u6642\u671f\u3092\u793a\u3057\u3066\u304a\u308a\u300114\u306e\u63d0\u8a00\u306e\u3046\u3061\u3069\u3053\u304b\u3089\u958b\u793a\u3092\u59cb\u3081\u3089\u308c\u308b\u304b\u3082\u4f01\u696d\u3084\u696d\u754c\u306b\u3088\u3063\u3066\u69d8\u3005\u3067\u3059\u3002\u3053\u3046\u3044\u3063\u305f\u72b6\u6cc1\u3092\u8e0f\u307e\u3048\u308b\u3068\u3001\u5404\u4f01\u696d\u3067\u95a2\u9023\u306e\u6df1\u3044\u6307\u6a19\u304b\u3089\u6bb5\u968e\u7684\u306b\u958b\u793a\u304c\u9032\u3093\u3067\u3044\u304f\u53ef\u80fd\u6027\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<br><br>\u751f\u7269\u591a\u69d8\u6027\u3084\u81ea\u7136\u3068\u4e8b\u696d\u6d3b\u52d5\u3068\u306e\u76f8\u4e92\u306e\u5f71\u97ff\u3078\u306e\u793e\u4f1a\u306e\u95a2\u5fc3\u306f\u4e00\u5c64\u9ad8\u307e\u3063\u3066\u304d\u3066\u3044\u307e\u3059\u3002\u7fa9\u52d9\u5316\u3084\u6cd5\u898f\u5236\u3088\u308a\u3082\u5148\u306b\u3001\u6295\u8cc7\u5bb6\u3084\u56fd\u5185\u5916\u304b\u3089\u306e\u5bfe\u5fdc\u5727\u529b\u306b\u3088\u3063\u3066\u958b\u793a\u306b\u5411\u3051\u3066\u52d5\u304d\u51fa\u3055\u3056\u308b\u3092\u3048\u306a\u304f\u306a\u308b\u3053\u3068\u3082\u5341\u5206\u306b\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u307e\u305a\u306f\u81ea\u793e\u3068\u81ea\u7136\u3068\u306e\u63a5\u70b9\u3092\u7406\u89e3\u3057\u3001\u73fe\u72b6\u3069\u306e\u7a0b\u5ea6\u306e\u6307\u6a19\u3092\u628a\u63e1\u3067\u304d\u308b\u306e\u304b\u3001\u4e0d\u8db3\u60c5\u5831\u306f\u4f55\u304b\u306a\u3069\u3001\u6bb5\u968e\u3092\u8e0f\u3093\u3060\u8b70\u8ad6\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<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=\"%E3%81%8A%E3%82%8F%E3%82%8A%E3%81%AB\"><\/span>\u304a\u308f\u308a\u306b<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u6700\u7d42\u63d0\u8a00\u306e\u516c\u958b\u306b\u4f34\u3044\u3001\u3053\u308c\u307e\u3067\u4ee5\u4e0a\u306bTNFD\u3078\u306e\u6ce8\u76ee\u5ea6\u306f\u9ad8\u307e\u3063\u3066\u3044\u304f\u3053\u3068\u304c\u4e88\u60f3\u3055\u308c\u307e\u3059\u3002\u74b0\u5883\u306b\u76f4\u63a5\u95a2\u308f\u308b\u30c7\u30fc\u30bf\u3060\u3051\u3067\u306a\u304f\u3001\u5730\u57df\u793e\u4f1a\u3084\u7d4c\u6e08\u7684\u306a\u6307\u6a19\u3082\u6c42\u3081\u3089\u308c\u308bTNFD\u306b\u6e96\u62e0\u3057\u305f\u60c5\u5831\u958b\u793a\u3092\u884c\u3046\u3053\u3068\u306f\u3001\u591a\u304f\u306e\u4f01\u696d\u306b\u3068\u3063\u3066\u7c21\u5358\u306a\u3053\u3068\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br><br>aiESG\u306e\u63d0\u4f9b\u3059\u308b\u30b5\u30fc\u30d3\u30b9\u3067\u306f\u3001\u4f01\u696d\u30fb\u4e8b\u696d\u90e8\u5358\u4f4d\u3060\u3051\u3067\u306a\u304f\u88fd\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u5358\u4f4d\u3067\u306eESG\u5206\u6790\u304c\u53ef\u80fd\u3067\u3042\u308a\u3001\u5f93\u6765\u306e\u30b5\u30fc\u30d3\u30b9\u3067\u6e2c\u5b9a\u53ef\u80fd\u306a\u6e29\u5ba4\u52b9\u679c\u30ac\u30b9\u6392\u51fa\u91cf\u306a\u3069\u306e\u6307\u6a19\u306b\u52a0\u3048\u3066\u30b3\u30df\u30e5\u30cb\u30c6\u30a3\u3078\u306e\u5f71\u97ff\u3084\u5148\u4f4f\u6c11\u306e\u6a29\u5229\u306a\u3069\u3001TNFD\u304c\u8981\u6c42\u3059\u308b\u793e\u4f1a\u9762\u30fb\u81ea\u7136\u74b0\u5883\u306b\u95a2\u3057\u3066\u3082\u5b9a\u91cf\u7684\u306b\u6349\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u5404\u9805\u76ee\u306b\u3064\u3044\u3066\u30b5\u30d7\u30e9\u30a4\u30c1\u30a7\u30fc\u30f3\u4e0a\u3067\u30ea\u30b9\u30af\u304c\u5927\u304d\u3044\u5730\u57df\u3092\u30db\u30c3\u30c8\u30b9\u30dd\u30c3\u30c8\u3068\u3057\u3066\u7279\u5b9a\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3001\u30ea\u30b9\u30af\u306e\u9ad8\u3044\u512a\u5148\u5730\u57df\u306e\u6d17\u3044\u51fa\u3057\u306b\u3082\u3064\u306a\u304c\u308a\u307e\u3059\u3002<br><br>\u4e00\u671d\u4e00\u5915\u3067\u306f\u958b\u793a\u306b\u81f3\u308b\u3053\u3068\u304c\u96e3\u3057\u3044\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3067\u3042\u308b\u304b\u3089\u3053\u305d\u3001\u696d\u754c\u3084\u793e\u4f1a\u306e\u52d5\u304d\u306b\u9045\u308c\u3092\u3068\u308b\u3053\u3068\u306e\u306a\u3044\u3088\u3046\u3001\u307e\u305a\u306f\u81ea\u793e\u4e8b\u696d\u306e\u8ab2\u984c\u3092\u6539\u3081\u3066\u8a8d\u8b58\u3057\u3001\u624b\u306e\u5c4a\u304f\u6240\u304b\u3089\u958b\u793a\u306e\u305f\u3081\u306e\u8b70\u8ad6\u3092\u884c\u3046\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<br><br>aiESG\u3067\u306f\u3001TNFD\u306b\u3064\u3044\u3066\u306e\u57fa\u672c\u7684\u306a\u5185\u5bb9\u304b\u3089\u5b9f\u969b\u306e\u975e\u8ca1\u52d9\u60c5\u5831\u306e\u958b\u793a\u306b\u81f3\u308b\u307e\u3067\u3001\u30b5\u30dd\u30fc\u30c8\u3044\u305f\u3057\u307e\u3059\u3002TNFD\u5bfe\u5fdc\u306b\u304a\u56f0\u308a\u306e\u4f01\u696d\u69d8\u306f\u305c\u3072\u304a\u554f\u5408\u305b\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br><strong>\u304a\u554f\u3044\u5408\u308f\u305b\uff1a&nbsp;<\/strong><br><a href=\"https:\/\/aiesg.co.jp\/contact\/\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/aiesg.co.jp\/contact\/<\/a><\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Bibliography<\/strong><br>[1] <a rel=\"noreferrer noopener\" href=\"https:\/\/tnfd.global\/wp-content\/uploads\/2023\/08\/Guidance_on_engagement_with_Indigenous_Peoples_Local_Communities_and_affected_stakeholders_v1.pdf?v=1695138220\" target=\"_blank\">https:\/\/tnfd.global\/wp-content\/uploads\/2023\/08\/Guidance_on_engagement_with_Indigenous_Peoples_Local_Communities_and_affected_stakeholders_v1.pdf?v=1695138220<\/a><br>[2] <a rel=\"noreferrer noopener\" href=\"https:\/\/tnfd.global\/wp-content\/uploads\/2023\/08\/Recommendations_of_the_Taskforce_on_Nature-related_Financial_Disclosures_September_2023.pdf?v=1695118661\" target=\"_blank\">https:\/\/tnfd.global\/wp-content\/uploads\/2023\/08\/Recommendations_of_the_Taskforce_on_Nature-related_Financial_Disclosures_September_2023.pdf?v=1695118661<\/a><br>[3] <a rel=\"noreferrer noopener\" href=\"https:\/\/project.nikkeibp.co.jp\/ESG\/atcl\/column\/00004\/022400030\/\" target=\"_blank\">https:\/\/project.nikkeibp.co.jp\/ESG\/atcl\/column\/00004\/022400030\/<\/a><br>[4] <a href=\"https:\/\/tnfd.global\/wp-content\/uploads\/2023\/09\/Getting_started_TNFD_v1.pdf?v=1695138203\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/tnfd.global\/wp-content\/uploads\/2023\/09\/Getting_started_TNFD_v1.pdf?v=1695138203<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\uff0a\u95a2\u9023\u30da\u30fc\u30b8\uff0a<\/strong><br>\u3010<strong>\u89e3\u8aac\u3011TNFD\u3068\u306f\uff1f\u91d1\u878d\u3068\u81ea\u7136\u74b0\u5883\u306e\u65b0\u3057\u3044\u67b6\u3051\u6a4b<\/strong><br><a rel=\"noreferrer noopener\" href=\"https:\/\/aiesg.co.jp\/topics\/report\/230913_tnfdreport\/\" target=\"_blank\">https:\/\/aiesg.co.jp\/topics\/report\/230913_tnfdreport\/<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u3010\u89e3\u8aac\u3011TNFD\u306e\u958b\u793a\u72b6\u6cc1\u3068\u8ab2\u984c<\/strong><br><a rel=\"noreferrer noopener\" href=\"https:\/\/aiesg.co.jp\/topics\/report\/230102_tnfdreport2\/\" target=\"_blank\">https:\/\/aiesg.co.jp\/topics\/report\/230102_tnfdreport2\/<\/a><\/p>\n\n\n\n<p 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