{"id":2152,"date":"2023-12-07T08:30:00","date_gmt":"2023-12-06T23:30:00","guid":{"rendered":"https:\/\/aiesg-test.den-web.com\/?post_type=report&#038;p=2152"},"modified":"2024-12-19T21:30:30","modified_gmt":"2024-12-19T12:30:30","slug":"2301208_esrs","status":"publish","type":"report","link":"https:\/\/aiesg.co.jp\/en\/topics\/report\/2301208_esrs\/","title":{"rendered":"Commentary No.1] Overview of ESRS (European Sustainability Reporting Standards)"},"content":{"rendered":"\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_89 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/aiesg.co.jp\/en\/topics\/report\/2301208_esrs\/#%E6%A6%82%E8%A6%81\" >(\u6982\u8981)<\/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\/2301208_esrs\/#ESRS%E3%81%AE%E7%9B%AE%E7%9A%84\" >ESRS\u306e\u76ee\u7684<\/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\/2301208_esrs\/#%E7%8F%BE%E5%9C%A8%E5%85%AC%E9%96%8B%E3%81%95%E3%82%8C%E3%81%A6%E3%81%84%E3%82%8BESRS\" >\u73fe\u5728\u516c\u958b\u3055\u308c\u3066\u3044\u308bESRS<\/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\/2301208_esrs\/#%EF%BC%8AESRS1_%E5%85%A8%E8%88%AC%E7%9A%84%E8%A6%81%E4%BB%B6\" >\uff0aESRS1: \u5168\u822c\u7684\u8981\u4ef6<\/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\/2301208_esrs\/#%EF%BC%8AESRS2_%E5%85%A8%E8%88%AC%E7%9A%84%E9%96%8B%E7%A4%BA\" >\uff0aESRS2: \u5168\u822c\u7684\u958b\u793a<\/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\/2301208_esrs\/#%EF%BC%8AESRS_E1E5_%E7%92%B0%E5%A2%83%E9%9D%A2\" >\uff0aESRS E1~E5: \u74b0\u5883\u9762<\/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\/2301208_esrs\/#%EF%BC%8AESRS_S1S4_%E7%A4%BE%E4%BC%9A%E9%9D%A2\" >\uff0aESRS S1~S4: \u793e\u4f1a\u9762<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/aiesg.co.jp\/en\/topics\/report\/2301208_esrs\/#%EF%BC%8AESRS_G1_%E3%82%AC%E3%83%90%E3%83%8A%E3%83%B3%E3%82%B9%E9%9D%A2\" >\uff0aESRS G1: \u30ac\u30d0\u30ca\u30f3\u30b9\u9762<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/aiesg.co.jp\/en\/topics\/report\/2301208_esrs\/#%E3%81%BE%E3%81%A8%E3%82%81%E3%81%A8%E4%BB%8A%E5%BE%8C%E3%81%AE%E5%B1%95%E6%9C%9B\" >\u307e\u3068\u3081\u3068\u4eca\u5f8c\u306e\u5c55\u671b<\/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=\"%E6%A6%82%E8%A6%81\"><\/span>(\u6982\u8981)<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">ESRS(European Sustainability Reporting Standards: \u6b27\u5dde\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u57fa\u6e96)\u306f\u3001\u4f01\u696d\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u306e\u8cea\u3068\u5305\u62ec\u6027\u3092\u9ad8\u3081\u3001\u900f\u660e\u6027\u3092\u901a\u3058\u3066\u6301\u7d9a\u53ef\u80fd\u306a\u958b\u767a\u3092\u4fc3\u9032\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002<br><br>ESRS\u306fCSRD(Corporate Sustainability Reporting Directive: \u4f01\u696d\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u6307\u4ee4)\u306e\u59d4\u4efb\u898f\u5247\u3068\u3057\u3066\u4e0d\u53ef\u6b20\u306a\u8981\u7d20\u3067\u3059\u3002\u3053\u308c\u306f\u3001CSRD\u306e\u9069\u7528\u4f01\u696d\u3067\u3042\u308b\u5834\u5408\u306f\u3001ESRS\u304c\u5b9a\u3081\u308b\u5831\u544a\u57fa\u6e96\u3092\u63a1\u7528\u3059\u308b\u5fc5\u8981\u6027\u304c\u767a\u751f\u3059\u308b\u3042\u308b\u3053\u3068\u3092\u610f\u5473\u3057\u307e\u3059\u3002<br><br>2023\u5e746\u6708\u306bESRS\u306e\u6539\u7a3f\u7248\u304c\u516c\u958b\u3055\u308c\u30012023\u5e7410\u6708\u306b\u6b27\u5dde\u8b70\u4f1a\u3068\u6b27\u5dde\u7406\u4e8b\u4f1a\u306b\u3088\u3063\u3066\u63a1\u629e\u3055\u308c\u307e\u3057\u305f\u3002\u73fe\u6642\u70b9\u3067\u516c\u958b\u3055\u308c\u3066\u3044\u308bESRS\u306f\u3001\u7523\u696d\u6a2a\u65ad\u7684\u306a\u57fa\u6e96\u3068\u3057\u3066\u5b9a\u3081\u3089\u308c\u305f12\u500b\u306e\u57fa\u6e96\u3067\u3059\u3002\u5927\u5225\u3057\u3066\u30012\u500b\u306e\u300c\u6a2a\u65ad\u7684\u57fa\u6e96\u300d\u306810\u500b\u306e\u300c\u30c8\u30d4\u30c3\u30af\u57fa\u6e96\u300d\u3067\u3059\u3002\u3053\u3061\u3089\u306f\u3001CSRD\u9069\u7528\u5bfe\u8c61\u306e\u4f01\u696d\u5168\u3066\u304c\u5171\u901a\u3057\u3066\u6e96\u62e0\u3057\u306a\u3044\u3068\u3044\u3051\u306a\u3044\u57fa\u6e96\u3068\u3057\u3066\u6a5f\u80fd\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4eca\u5f8c\u306e\u5c55\u671b\u3068\u3057\u3066\u3001\u300c\u30bb\u30af\u30bf\u30fc(\u7523\u696d)\u5225\u306e\u57fa\u6e96\u300d\u3068\u300c\u4e2d\u5c0f\u4f01\u696d\u306e\u305f\u3081\u306e\u57fa\u6e96\u300d\u304cESRS\u3092\u69cb\u6210\u3059\u308b\u8981\u7d20\u3068\u3057\u3066\u5236\u5b9a\u3055\u308c\u3066\u3044\u304f\u4e88\u5b9a\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u672c\u7a3f\u306f\u3001\u73fe\u6642\u70b9\u3067\u5224\u660e\u3057\u3066\u3044\u308bESRS\u306e\u6a2a\u65ad\u7684\u57fa\u6e96\u306b\u3064\u3044\u3066\u7c21\u6f54\u306b\u89e3\u8aac\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u306a\u304a\u3001CSRD\u89e3\u8aac\u306b\u3064\u3044\u3066\u306f\u524d\u56de\u306e\u8a18\u4e8b\u3092\u53c2\u7167\u3044\u305f\u3060\u304d\u307e\u3059\u3068\u3001ESRS\u306e\u5f79\u5272\u3084EU\u306b\u304a\u3051\u308b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u306e\u72b6\u6cc1\u306b\u3064\u3044\u3066\u3088\u308a\u6df1\u304f\u8a8d\u8b58\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br><br><strong>\u3010\u89e3\u8aac\u3011CSRD\uff1a\u767a\u52b9\u76f4\u524d\u306eEU\u7248\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u57fa\u6e96<br>~\u65e5\u672c\u4f01\u696d\u3078\u306e\u5f71\u97ff\u306b\u3064\u3044\u3066~<\/strong><br><a href=\"https:\/\/aiesg.co.jp\/topics\/report\/2301120_csrd\/\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/aiesg.co.jp\/topics\/report\/2301120_csrd\/<\/a><br><br><br><strong>\u76ee\u6b21<\/strong><br>(\u6982\u8981)<br>1. ESRS\u306e\u76ee\u7684<br>2. \u73fe\u5728\u516c\u958b\u3055\u308c\u3066\u3044\u308bESRS<br> \u3000\u3000\u753b\u50cf1: \u73fe\u5728\u516c\u958b\u3055\u308c\u3066\u3044\u308bESRS\u306e\u6982\u8981\u56f3<br>\u3000\uff0a ESRS1: \u5168\u822c\u7684\u8981\u4ef6<br>\u3000\uff0a ESRS2: \u5168\u822c\u7684\u958b\u793a<br>\u3000\u3000\u88681: ESRS\u30c8\u30d4\u30c3\u30af\u306b\u3066\u30ab\u30d0\u30fc\u3055\u308c\u308b\u4e8b\u9805 (ESRS\u8349\u7a3f\u304b\u3089\u8457\u8005\u4f5c\u6210)<br>\u3000\uff0a ESRS E1~E5: \u74b0\u5883\u9762<br>\u3000\uff0a ESRS S1~S4: \u793e\u4f1a\u9762<br>\u3000\uff0a ESRS G1: \u30ac\u30d0\u30ca\u30f3\u30b9\u9762<br>3. \u307e\u3068\u3081\u3068\u4eca\u5f8c\u306e\u5c55\u671b<\/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=\"ESRS%E3%81%AE%E7%9B%AE%E7%9A%84\"><\/span>ESRS\u306e\u76ee\u7684<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">ESRS\u306e\u5927\u304d\u306a\u76ee\u7684\u306f\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u306e\u5f37\u5316\u3092\u901a\u3057\u305f\u4f01\u696d\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u3068\u7ba1\u7406\u306e\u7d99\u7d9a\u7684\u306a\u6539\u5584\u3067\u3059\u3002<br><br>ESRS\u306f\u3001\u4e3b\u8981\u306a\u8981\u6c42\u4e8b\u9805\u306b\u3088\u3063\u3066\u3001\u4f01\u696d\u304c\u30b5\u30d7\u30e9\u30a4\u30c1\u30a7\u30fc\u30f3\u3084\u88fd\u54c1\u30e9\u30a4\u30d5\u30b5\u30a4\u30af\u30eb\u306b\u304a\u3051\u308b\u5f71\u97ff\u3060\u3051\u3067\u306a\u304f\u3001\u6d88\u8cbb\u8005\u30b5\u30a4\u30c9\u3084\u74b0\u5883\u30fb\u793e\u4f1a\u9762\u306a\u3069\u3078\u306e\u5f71\u97ff\u5ea6\u5408\u3044\u306b\u3064\u3044\u3066\u5831\u544a\u3059\u308b\u7fa9\u52d9\u3092\u4f01\u696d\u3078\u8ab2\u3057\u307e\u3059\u3002<br><br>\u975e\u8ca1\u52d9\u60c5\u5831\u306e\u516c\u958b\u306e\u76ee\u7684\u610f\u8b58\u3068\u3057\u3066EU\u306fCSRD\/ESRS\u306e\u4e21\u57fa\u6e96\u306b\u304a\u3044\u3066\u300c\u30c0\u30d6\u30eb\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u300d\u6982\u5ff5\u3092\u5c0e\u5165\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u3061\u3089\u306f\u3001\u7c21\u6f54\u306b\u8aac\u660e\u3059\u308b\u3068\u3001\u300c\u975e\u8ca1\u52d9\u60c5\u5831\u958b\u793a\u5bfe\u8c61\u304c\u30de\u30eb\u30c1\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc(\u793e\u4f1a\u30fb\u74b0\u5883\u542b\u3080)\u3067\u3042\u308b\u300d\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002EU\u5074\u306f\u4f01\u696d\u81ea\u8eab\u306e\u7d4c\u6e08\u6d3b\u52d5\u304c\u74b0\u5883(E)\u30fb\u793e\u4f1a(S)\u30fb\u30ac\u30d0\u30ca\u30f3\u30b9(G)\u3078\u3069\u306e\u3088\u3046\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3057\u3066\u3044\u308b\u304b\u3092\u660e\u793a\u3055\u305b\u308b\u3053\u3068\u3092\u610f\u56f3\u3057\u3066\u3044\u307e\u3059\u3002<br><br>ESRS\u306f\u3001CSRD\u3068\u30bb\u30c3\u30c8\u306b\u9069\u7528\u3055\u308c\u308b\u3068\u3044\u3046\u6027\u8cea\u304b\u3089\u3001CSRD\u9069\u7528\u4f01\u696d\u306fESRS\u5411\u3051\u306e\u5831\u544a\u66f8\u3092\u5225\u306b\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/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=\"%E7%8F%BE%E5%9C%A8%E5%85%AC%E9%96%8B%E3%81%95%E3%82%8C%E3%81%A6%E3%81%84%E3%82%8BESRS\"><\/span>\u73fe\u5728\u516c\u958b\u3055\u308c\u3066\u3044\u308bESRS<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">ESRS\u306f\u73fe\u5728\u516c\u958b\u3055\u308c\u3066\u3044\u308b\u6539\u7a3f\u7248 (<a href=\"https:\/\/www.efrag.org\/lab6?AspxAutoDetectCookieSupport=1\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.efrag.org\/lab6?AspxAutoDetectCookieSupport=1<\/a> )\u306b\u304a\u3044\u3066\u300112\u500b\u306e\u6a2a\u65ad\u7684\u57fa\u6e96\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u3061\u3089\u306e\u300c\u6a2a\u65ad\u7684\u300d\u306f\u3001\u300c\u30bb\u30af\u30bf\u30fc\u554f\u308f\u305a\u306b\u5168\u3066\u306eCSRD\u9069\u7528\u4f01\u696d\u3078\u8ab2\u3055\u308c\u308b\u300d\u3068\u3044\u3046\u610f\u5473\u3092\u6307\u3057\u3001ESRS\u306e\u524d\u63d0\u6761\u4ef6\u306e\u3088\u3046\u306b\u6349\u3048\u308b\u3053\u3068\u3082\u51fa\u6765\u307e\u3059\u3002CSRD\u306e\u7406\u5ff5\u3092\u3088\u308a\u5177\u4f53\u7684\u306b\u8a2d\u5b9a\u3057\u3001\u5831\u544a\u66f8\u4f5c\u6210\u306b\u304a\u3044\u3066\u9075\u5b88\u3059\u308b\u3079\u304d\u898f\u5b9a\u3092\u793a\u3057\u307e\u3059\u3002<br><br>\u56f31\u304c\u793a\u3059\u901a\u308a\u3001\u73fe\u5728\u63a1\u629e\u3055\u308c\u3066\u3044\u308b\u6a2a\u65ad\u7684\u57fa\u6e96\u306f\u3001\u300cESRS1:\u5168\u822c\u7684\u8981\u4ef6\u300d\u3068\u300cESRS2:\u5168\u822c\u7684\u958b\u793a\u300d\u3068\u3044\u30462\u500b\u306e\u57fa\u6e96\u3068\u300110\u500b\u306e\u30c8\u30d4\u30c3\u30af\u57fa\u6e96\u306b\u3088\u3063\u3066\u69cb\u6210\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter is-resized\"><img decoding=\"async\" src=\"https:\/\/lh7-us.googleusercontent.com\/L-GOxu_WZK_nSI_OLJUjzSdUqoTzTBObqBSOfQUcmdXaxwBP3JQLKbPl01lh3Jn406EAlbjnXudMz-xKflInlrVKymBRSowhh6SW1AmbHBUlz-__Ce9jc5-_hMyIJEjc-rs1CdPOap3pnQE6-BCV3Sw\" alt=\"\" style=\"width:771px;height:auto\"\/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">\u56f31: \u73fe\u5728\u516c\u958b\u3055\u308c\u3066\u3044\u308bESRS\u306e\u6982\u8981\u56f3 (EFRAG\u6a5f\u95a2\u306e\u30d7\u30ec\u30bc\u30f3\u8cc7\u6599\u3092\u5f15\u7528\u3057\u8457\u8005\u304c\u548c\u8a33: <a href=\"https:\/\/youtu.be\/a1pdAO62bH0?si=8ll6e5PhxkR03mF3\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/youtu.be\/a1pdAO62bH0?si=8ll6e5PhxkR03mF3<\/a> )<br><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%EF%BC%8AESRS1_%E5%85%A8%E8%88%AC%E7%9A%84%E8%A6%81%E4%BB%B6\"><\/span>\uff0aESRS1: \u5168\u822c\u7684\u8981\u4ef6<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">CSRD\u3092\u9069\u7528\u3059\u308b\u4e0a\u3067\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u66f8\u306e\u4f5c\u6210\u3068\u958b\u793a\u306e\u539f\u5247\u3092\u5b9a\u3081\u305f\u3082\u306e\u3067\u3059(\u5177\u4f53\u7684\u306a\u5831\u544a\u66f8\u306e\u5185\u5bb9\u306f\u542b\u307e\u306a\u3044)\u3002\u30c0\u30d6\u30eb\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u306e\u539f\u5247\u306b\u57fa\u3065\u304f\u8a55\u4fa1\u3092\u4f01\u696d\u5074\u306b\u7fa9\u52d9\u4ed8\u3051\u3066\u3044\u307e\u3059\u3002\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u8a55\u4fa1\u3092\u500b\u3005\u306e\u57fa\u6e96\u306b\u304a\u3044\u3066\u884c\u3046\u3053\u3068\u3092\u8981\u6c42\u3057\u307e\u3059\u304c\u3001\u5f8c\u8ff0\u3059\u308bESRS2\u306f\u4f8b\u5916\u3068\u3057\u3066\u898f\u5b9a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%EF%BC%8AESRS2_%E5%85%A8%E8%88%AC%E7%9A%84%E9%96%8B%E7%A4%BA\"><\/span>\uff0aESRS2: \u5168\u822c\u7684\u958b\u793a<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u8a55\u4fa1\u306e\u7d50\u679c\u306b\u95a2\u308f\u3089\u305a\u5831\u544a\u3059\u308b\u3079\u304d\u3001\u65b9\u91dd\u3084\u76ee\u6a19\u3092\u542b\u3080\u4e00\u822c\u7684\u306a\u7279\u5fb4\u3092\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u300c\u30ac\u30d0\u30ca\u30f3\u30b9\u300d\u30fb\u300c\u6226\u7565\u300d\u30fb\u300c\u5f71\u97ff\u30fb\u30ea\u30b9\u30af\u30fb\u6a5f\u4f1a\u306e\u7ba1\u7406\u300d\u30fb\u300c\u8a55\u4fa1\u57fa\u6e96\u3068\u76ee\u6a19\u300d\u306a\u3069\u3001ESRS\u306e\u30c8\u30d4\u30c3\u30af\u57fa\u6e96\u306e\u69cb\u6210\u3068\u5185\u5bb9\u306b\u3064\u3044\u3066\u3082\u8a73\u8ff0\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3089\u306e4\u3064\u306e\u67f1\u306f\u3001TCFD\u3084ISSB\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306a\u3069\u65e2\u5b58\u306e\u56fd\u969b\u7684\u306a\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u306e\u67a0\u7d44\u307f\u306b\u6cbf\u3063\u305f\u3082\u306e\u3067\u3059\u3002<br><br>\u88681\u306f\u3001\u30c8\u30d4\u30c3\u30af\u57fa\u6e96\u306b\u304a\u3044\u3066\u5404\u3005\u306b\u4ed8\u5c5e\u7684\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u9805\u76ee\u306b\u3064\u3044\u3066\u307e\u3068\u3081\u305f\u3082\u306e\u3067\u3059\u3002\u305d\u308c\u305e\u308c\u3001\u74b0\u5883\u9762\u30fb\u793e\u4f1a\u9762\u30fb\u30ac\u30d0\u30ca\u30f3\u30b9\u9762\u306e3\u3064\u306b\u5206\u3051\u3066\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br><br><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u88681: ESRS\u30c8\u30d4\u30c3\u30af\u306b\u3066\u30ab\u30d0\u30fc\u3055\u308c\u308b\u4e8b\u9805 (ESRS\u8349\u7a3f\u304b\u3089\u8457\u8005\u4f5c\u6210)<\/p>\n\n\n\n<figure class=\"wp-block-table\" style=\"font-size:15px\"><table><tbody><tr><td><strong>[\u8349\u7a3f]\u3000<\/strong><strong>ESRS\u30c8\u30d4\u30c3\u30af<\/strong><\/td><td><strong>ESRS\u30c8\u30d4\u30c3\u30af\u306b\u3066\u30ab\u30d0\u30fc\u3055\u308c\u308b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u4e8b\u9805<\/strong><\/td><td><\/td><td><\/td><\/tr><tr><td><\/td><td><strong>\u4e3b\u984c<\/strong><\/td><td><strong>\u4ed8\u5c5e\u9805\u76ee<\/strong><\/td><td><strong>\u88dc\u8db3\u4e8b\u9805<\/strong><\/td><\/tr><tr><td><strong>ESRS E1<\/strong><\/td><td>\u6c17\u5019\u5909\u52d5<\/td><td>\u30fb\u6c17\u5019\u5909\u52d5\u9069\u5fdc\u30fb\u6c17\u5019\u5909\u52d5\u8efd\u6e1b\u30fb\u30a8\u30cd\u30eb\u30ae\u30fc<\/td><td><\/td><\/tr><tr><td><strong>ESRS E2<\/strong><\/td><td>\u6c5a\u67d3<\/td><td>\u30fb\u5927\u6c17\u6c5a\u67d3\u30fb\u6c34\u8cea\u6c5a\u67d3\u30fb\u571f\u58cc\u6c5a\u67d3\u30fb\u751f\u7269\u304a\u3088\u3073\u98df\u6599\u8cc7\u6e90\u306e\u6c5a\u67d3\u30fb\u61f8\u5ff5\u7269\u8cea\u30fb\u9ad8\u61f8\u5ff5\u7269\u8cea<\/td><td><\/td><\/tr><tr><td><strong>ESRS E3<\/strong><\/td><td>\u6c34\u3068\u6d77\u6d0b\u8cc7\u6e90<\/td><td>\u30fb\u53d6\u6c34\u91cf\u30fb\u6c34\u6d88\u8cbb\u91cf\u30fb\u6c34\u4f7f\u7528\u91cf\u30fb\u6c34\u57df\u304a\u3088\u3073\u6d77\u6d0b\u306b\u304a\u3051\u308b\u6c34\u306e\u6392\u51fa\u30fb\u751f\u606f\u5730\u306e\u52a3\u5316\u3068\u6d77\u6d0b\u8cc7\u6e90\u3078\u306e\u5727\u529b\u306e\u5f37\u3055<\/td><td><\/td><\/tr><tr><td><strong>ESRS E4<\/strong><\/td><td>\u751f\u7269\u591a\u69d8\u6027\u3068\u30a8\u30b3\u30b7\u30b9\u30c6\u30e0<\/td><td>\u30fb\u751f\u7269\u591a\u69d8\u6027\u640d\u5931\u306e\u76f4\u63a5\u7684\u5f71\u97ff\u8981\u56e0<\/td><td>\u30fb\u6c17\u5019\u5909\u52d5\u30fb\u571f\u5730\u5229\u7528\u306e\u5909\u5316\u30fb\u76f4\u63a5\u643e\u53d6\u30fb\u4fb5\u7565\u7684\u5916\u6765\u7a2e\u30fb\u6c5a\u67d3\u30fb\u305d\u306e\u4ed6<\/td><\/tr><tr><td><\/td><td><\/td><td>\u30fb\u7a2e\u306e\u72b6\u614b\u3078\u306e\u5f71\u97ff<\/td><td>\u4f8b\uff1a\u30fb\u7a2e\u306e\u500b\u4f53\u6570\u30fb\u7a2e\u306e\u4e16\u754c\u7684\u7d76\u6ec5\u5371\u6a5f\u5ea6<\/td><\/tr><tr><td><\/td><td><\/td><td>\u30fb\u751f\u614b\u7cfb\u306e\u7bc4\u56f2\u3068\u72b6\u614b\u3078\u306e\u5f71\u97ff<\/td><td>\u4f8b\uff1a\u30fb\u571f\u5730\u306e\u52a3\u5316\u30fb\u7802\u6f20\u5316\u30fb\u571f\u58cc\u88ab\u8986<\/td><\/tr><tr><td><\/td><td><\/td><td>\u30fb\u751f\u614b\u7cfb\u30b5\u30fc\u30d3\u30b9\u3078\u306e\u5f71\u97ff\u3068\u4f9d\u5b58<\/td><td><\/td><\/tr><tr><td><strong>ESRS E5<\/strong><\/td><td>\u30b5\u30fc\u30ad\u30e5\u30e9\u30fc\u30a8\u30b3\u30ce\u30df\u30fc<\/td><td>\u30fb\u8cc7\u6e90\u306e\u4f7f\u7528\u3092\u542b\u3080\u8cc7\u6e90\u306e\u6d41\u5165\u30fb\u88fd\u54c1\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9\u306b\u95a2\u9023\u3059\u308b\u8cc7\u6e90\u6d41\u51fa\u30fb\u5ec3\u68c4\u7269<\/td><td><\/td><\/tr><tr><td><strong>ESRS S1<\/strong><\/td><td>\u4f01\u696d\u5185\u52b4\u50cd\u529b<\/td><td>\u30fb\u52b4\u50cd\u6761\u4ef6<\/td><td>\u30fb\u5b89\u5b9a\u3057\u305f\u96c7\u7528\u30fb\u52b4\u50cd\u6642\u9593\u30fb\u9069\u6b63\u306a\u8cc3\u91d1\u30fb\u793e\u4f1a\u7684\u5bfe\u8a71\u30fb\u7d50\u793e\u306e\u81ea\u7531\u3001\u5f93\u696d\u54e1\u4ee3\u8868\u59d4\u54e1\u4f1a\u306e\u5b58\u5728\u3001\u52b4\u50cd\u8005\u306e\u60c5\u5831\u30fb\u5354\u8b70\u30fb\u53c2\u52a0\u6a29\u30fb\u56e3\u4f53\u4ea4\u6e09\uff08\u52b4\u50cd\u5354\u7d04\u306e\u5bfe\u8c61\u3068\u306a\u308b\u52b4\u50cd\u8005\u306e\u5272\u5408\u3092\u542b\u3080\uff09\u30fb\u30ef\u30fc\u30af\u30e9\u30a4\u30d5\u30d0\u30e9\u30f3\u30b9\u30fb\u5065\u5eb7\u3068\u5b89\u5168\u6027<\/td><\/tr><tr><td><\/td><td><\/td><td>\u30fb\u5168\u54e1\u3078\u306e\u5e73\u7b49\u5bfe\u5fdc\u3068\u6a5f\u4f1a<\/td><td>\u30fb\u7537\u5973\u5e73\u7b49\u3068\u540c\u4e00\u4fa1\u5024\u52b4\u50cd\u540c\u4e00\u8cc3\u91d1\u30fb\u7814\u4fee\u3068\u80fd\u529b\u958b\u767a\u30fb\u969c\u788d\u8005\u96c7\u7528\u3068\u30a4\u30f3\u30af\u30eb\u30fc\u30b8\u30e7\u30f3\u30fb\u8077\u5834\u306b\u304a\u3051\u308b\u66b4\u529b\u3068\u30cf\u30e9\u30b9\u30e1\u30f3\u30c8\u5bfe\u7b56\u30fb\u591a\u69d8\u6027<\/td><\/tr><tr><td><\/td><td><\/td><td>\u30fb\u4ed6\u306e\u8077\u52d9\u95a2\u9023\u306e\u6a29\u5229<\/td><td>\u30fb\u5150\u7ae5\u52b4\u50cd\u30fb\u5f37\u5236\u52b4\u50cd\u30fb\u4f4f\u74b0\u5883\u306e\u5145\u5b9f\u30fb\u30d7\u30e9\u30a4\u30d0\u30b7\u30fc<\/td><\/tr><tr><td><strong>ESRS S2<\/strong><\/td><td>\u30d0\u30ea\u30e5\u30fc\u30c1\u30a7\u30fc\u30f3\u5185\u306e\u52b4\u50cd\u8005<\/td><td>\u30fb\u52b4\u50cd\u6761\u4ef6<\/td><td>\u30fb\u5b89\u5b9a\u3057\u305f\u96c7\u7528\u30fb\u52b4\u50cd\u6642\u9593\u30fb\u9069\u6b63\u8cc3\u91d1\u30fb\u793e\u4f1a\u5bfe\u8a71\u3084\u52b4\u50cd\u5354\u8b70\u4f1a\u306e\u5b58\u5728\u3092\u542b\u3080\u7d50\u793e\u306e\u81ea\u7531\u30fb\u56e3\u4f53\u4ea4\u6e09\u30fb\u30ef\u30fc\u30af\u30e9\u30a4\u30d5\u30d0\u30e9\u30f3\u30b9\u30fb\u5065\u5eb7\u3068\u5b89\u5168\u6027<\/td><\/tr><tr><td><\/td><td><\/td><td>\u30fb\u5168\u54e1\u3078\u306e\u5e73\u7b49\u5bfe\u5fdc\u3068\u6a5f\u4f1a<\/td><td>\u30fb\u7537\u5973\u5e73\u7b49\u53ca\u3073\u540c\u4e00\u4fa1\u5024\u52b4\u50cd\u540c\u4e00\u8cc3\u91d1\u30fb\u7814\u4fee\u53ca\u3073\u6280\u80fd\u958b\u767a\u30fb\u969c\u788d\u8005\u306e\u96c7\u7528\u304a\u3088\u3073\u30a4\u30f3\u30af\u30eb\u30fc\u30b8\u30e7\u30f3\u30fb\u8077\u5834\u306b\u304a\u3051\u308b\u66b4\u529b\u304a\u3088\u3073\u30cf\u30e9\u30b9\u30e1\u30f3\u30c8\u5bfe\u7b56\uff65\u591a\u69d8\u6027<\/td><\/tr><tr><td><\/td><td><\/td><td>\u30fb\u4ed6\u306e\u8077\u52d9\u95a2\u9023\u306e\u6a29\u5229<\/td><td>\u30fb\u5150\u7ae5\u52b4\u50cd\u30fb\u5f37\u5236\u52b4\u50cd\u30fb\u4f4f\u74b0\u5883\u306e\u5145\u5b9f\u30fb\u6c34\u3068\u885b\u751f\u30fb\u30d7\u30e9\u30a4\u30d0\u30b7\u30fc<\/td><\/tr><tr><td><strong>ESRS S3<\/strong><\/td><td>\u5f71\u97ff\u3092\u53d7\u3051\u308b\u5171\u540c\u4f53 (Affected communities)<\/td><td>\u30fb\u5730\u57df\u793e\u4f1a\u306e\u7d4c\u6e08\u7684\u3001\u793e\u4f1a\u7684\u3001\u6587\u5316\u7684\u6a29\u5229<\/td><td>\u30fb\u4f4f\u74b0\u5883\u306e\u5145\u5b9f\u30fb\u98df\u6599\u306e\u5145\u5b9f\u6027\u30fb\u6c34\u3068\u885b\u751f\u30fb\u571f\u5730\u95a2\u9023\u306e\u5f71\u97ff\u30fb\u6cbb\u5b89\u95a2\u9023\u306e\u5f71\u97ff<\/td><\/tr><tr><td><\/td><td><\/td><td>\u30fb\u5730\u57df\u793e\u4f1a\u306e\u5e02\u6c11\u7684\u53ca\u3073\u653f\u6cbb\u7684\u6a29\u5229<\/td><td>\u30fb\u8868\u73fe\u306e\u81ea\u7531\u30fb\u7d50\u793e\u306e\u81ea\u7531\u30fb\u4eba\u6a29\u4fdd\u8b77\u6d3b\u52d5\u5bb6\u3078\u306e\u5f71\u97ff<\/td><\/tr><tr><td><\/td><td><\/td><td>\u30fb\u539f\u4f4f\u6c11\u793e\u4f1a\u306e\u305f\u3081\u306e\u7279\u5b9a\u306e\u6a29\u5229<\/td><td>\u30fb\u81ea\u7531\u3067\u4e8b\u524d\u306e\u5341\u5206\u306a\u60c5\u5831\u306b\u57fa\u3065\u304f\u540c\u610f\u30fb\u81ea\u5df1\u6c7a\u5b9a\u30fb\u6587\u5316\u7684\u6a29\u5229<\/td><\/tr><tr><td><strong>ESRS S4<\/strong><\/td><td>\u6d88\u8cbb\u8005\u3068\u30a8\u30f3\u30c9\u30e6\u30fc\u30b6\u30fc<\/td><td>\u30fb\u6d88\u8cbb\u8005\u304a\u3088\u3073\u30a8\u30f3\u30c9\u30e6\u30fc\u30b6\u30fc\u306b\u5bfe\u3059\u308b\u60c5\u5831\u95a2\u9023\u306e\u5f71\u97ff<\/td><td>\u30fb\u30d7\u30e9\u30a4\u30d0\u30b7\u30fc\u30fb\u8868\u73fe\u306e\u81ea\u7531\u30fb\u5341\u5206\u306a\u60c5\u5831\u3078\u306e\u30a2\u30af\u30bb\u30b9<\/td><\/tr><tr><td><\/td><td><\/td><td>\u30fb\u6d88\u8cbb\u8005\u304a\u3088\u3073\u30a8\u30f3\u30c9\u30e6\u30fc\u30b6\u30fc\u306e\u500b\u4eba\u7684\u5b89\u5168\u6027<\/td><td>\u30fb\u5065\u5eb7\u3068\u5b89\u5168\u6027\u30fb\u500b\u4eba\u306e\u5b89\u5168\u30fb\u5b50\u4f9b\u306e\u4fdd\u8b77<\/td><\/tr><tr><td><\/td><td><\/td><td>\u30fb\u6d88\u8cbb\u8005\u304a\u3088\u3073\u30a8\u30f3\u30c9\u30e6\u30fc\u30b6\u30fc\u306e\u793e\u4f1a\u7684\u30a4\u30f3\u30af\u30eb\u30fc\u30b8\u30e7\u30f3<\/td><td>\u30fb\u5dee\u5225\u64a4\u5ec3\u30fb\u5546\u54c1\u304b\u3064\u30b5\u30fc\u30d3\u30b9\u3078\u306e\u30a2\u30af\u30bb\u30b9\u78ba\u4fdd\u30fb\u30de\u30fc\u30b1\u30c6\u30a3\u30f3\u30b0\u6d3b\u52d5\u306e\u8cac\u4efb<\/td><\/tr><tr><td><strong>ESRS G1<\/strong><\/td><td>\u4e8b\u696d\u6d3b\u52d5<\/td><td>\u30fb\u4f01\u696d\u6587\u5316\u30fb\u5185\u90e8\u544a\u767a\u8005\u306e\u4fdd\u8b77\u30fb\u52d5\u7269\u798f\u7949\u30fb\u653f\u6cbb\u7684\u95a2\u4e0e\u304a\u3088\u3073\u30ed\u30d3\u30fc\u6d3b\u52d5\u30fb\u652f\u6255\u6163\u884c\u3092\u542b\u3080\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u3068\u306e\u95a2\u4fc2\u7ba1\u7406<\/td><td><\/td><\/tr><tr><td><\/td><td><\/td><td>\u30fb\u6c5a\u8077\u3068\u8cc4\u8cc2<\/td><td>\u30fb\u8a13\u7df4\u542b\u3080\u4e88\u9632\u3068\u691c\u77e5\u30fb\u4e8b\u6545<\/td><\/tr><\/tbody><\/table><\/figure>\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=\"%EF%BC%8AESRS_E1E5_%E7%92%B0%E5%A2%83%E9%9D%A2\"><\/span>\uff0aESRS E1~E5: \u74b0\u5883\u9762<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">5\u3064\u306e\u74b0\u5883\u57fa\u6e96\u306f\u3001\u6c17\u5019\u5909\u52d5\u3001\u6c5a\u67d3\u3001\u6c34\u3068\u6d77\u6d0b\u8cc7\u6e90\u3001\u751f\u7269\u591a\u69d8\u6027\u3068\u30a8\u30b3\u30b7\u30b9\u30c6\u30e0\u3001\u305d\u3057\u3066\u8cc7\u6e90\u5229\u7528\u3068\u30b5\u30fc\u30ad\u30e5\u30e9\u30fc\u30a8\u30b3\u30ce\u30df\u30fc\u306b\u95a2\u3059\u308b\u5831\u544a\u3092\u542b\u3093\u3067\u3044\u307e\u3059\u3002\u6301\u7d9a\u53ef\u80fd\u306a\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u3078\u306e\u79fb\u884c\u306b\u5411\u3051\u305f\u30a2\u30d7\u30ed\u30fc\u30c1\u3068\u3001\u305d\u308c\u306b\u5bfe\u5fdc\u3059\u308b\u8a08\u753b\u3092\u958b\u793a\u3059\u308b\u3053\u3068\u3082\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u52a0\u3048\u3066\u3001EU\u30b0\u30ea\u30fc\u30f3\u30fb\u30c7\u30a3\u30fc\u30eb\u306e\u74b0\u5883\u76ee\u6a19\u3092\u652f\u63f4\u3059\u308b\u305f\u3081\u306e\u4f01\u696d\u306e\u53d6\u308a\u7d44\u307f\u306b\u3064\u3044\u3066\u3082\u5831\u544a\u3059\u308b\u5fc5\u8981\u6027\u3092\u8ab2\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%EF%BC%8AESRS_S1S4_%E7%A4%BE%E4%BC%9A%E9%9D%A2\"><\/span>\uff0aESRS S1~S4: \u793e\u4f1a\u9762<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">4\u3064\u306e\u793e\u4f1a\u57fa\u6e96\u3067\u306f\u3001\u4f01\u696d\u306f\u793e\u5185\u306e\u5f93\u696d\u54e1\u3060\u3051\u3067\u306a\u304f\u3001\u793e\u5916\u306e\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u306b\u95a2\u3059\u308b\u30c7\u30fc\u30bf\u3082\u4f53\u7cfb\u7684\u306b\u958b\u793a\u3059\u308b\u3053\u3068\u304c\u8981\u6c42\u3055\u308c\u307e\u3059\u3002\u57fa\u6e96\u306e\u3072\u3068\u3064\u306f\u3001\u7279\u306b\u30d0\u30ea\u30e5\u30fc\u30c1\u30a7\u30fc\u30f3\u5185\u306e\u5f93\u696d\u54e1\u306b\u7126\u70b9\u3092\u5f53\u3066\u3066\u3044\u307e\u3059\u3002\u52a0\u3048\u3066\u3001\u4f01\u696d\u306e\u4e8b\u696d\u306b\u3088\u3063\u3066\u5f71\u97ff\u3092\u53d7\u3051\u308b\u3068\u3055\u308c\u308b\u5171\u540c\u4f53\u3084\u6d88\u8cbb\u8005\u30fb\u30a8\u30f3\u30c9\u30e6\u30fc\u30b6\u30fc\u306b\u95a2\u3059\u308b\u8a73\u7d30\u3082\u500b\u3005\u306e\u57fa\u6e96\u3067\u6271\u3044\u307e\u3059\u3002\u306a\u304a\u3001S2~S4\u306b\u304a\u3044\u3066\u306f\u3001\u5b9a\u6027\u7684\u306a\u60c5\u5831\u306e\u307f\u306b\u7126\u70b9\u3092\u5f53\u3066\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%EF%BC%8AESRS_G1_%E3%82%AC%E3%83%90%E3%83%8A%E3%83%B3%E3%82%B9%E9%9D%A2\"><\/span>\uff0aESRS G1: \u30ac\u30d0\u30ca\u30f3\u30b9\u9762<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u30ac\u30d0\u30ca\u30f3\u30b9\u57fa\u6e96\u306f\u3001\u4f01\u696d\u306e\u30a2\u30d7\u30ed\u30fc\u30c1\u3001\u696d\u52d9\u3001\u7d50\u679c\u306b\u3064\u3044\u3066\u306e\u7406\u89e3\u3092\u6df1\u3081\u308b\u3053\u3068\u3092\u901a\u3057\u305f\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u8cac\u4efb\u306b\u3064\u3044\u3066\u8a73\u8ff0\u3057\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u5f71\u97ff\u3001\u30ea\u30b9\u30af\u3001\u6a5f\u4f1a\u3092\u7ba1\u7406\u3059\u308b\u305f\u3081\u306e\u5831\u544a\u8981\u4ef6\u3092\u6982\u8aac\u3057\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u4f01\u696d\u306e\u57fa\u672c\u65b9\u91dd\u3068\u4f01\u696d\u6587\u5316\u306e\u958b\u793a\u3092\u7fa9\u52d9\u4ed8\u3051\u3066\u3044\u3066\u3001\u8150\u6557\u9632\u6b62\u7b56\u3001\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u3068\u306e\u95a2\u4fc2\u3001\u52a0\u3048\u3066\u653f\u6cbb\u7684\u95a2\u4e0e\u306b\u3064\u3044\u3066\u3082\u958b\u793a\u8981\u4ef6\u306b\u542b\u307f\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%81%BE%E3%81%A8%E3%82%81%E3%81%A8%E4%BB%8A%E5%BE%8C%E3%81%AE%E5%B1%95%E6%9C%9B\"><\/span>\u307e\u3068\u3081\u3068\u4eca\u5f8c\u306e\u5c55\u671b<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">ESRS\u306f\u3001\u4f01\u696d\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u306e\u8cea\u3068\u5305\u62ec\u6027\u3092\u9ad8\u3081\u3001\u900f\u660e\u6027\u3092\u901a\u3058\u3066\u6301\u7d9a\u53ef\u80fd\u306a\u958b\u767a\u3092\u4fc3\u9032\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u307e\u3059\u3002CSRD\u306e\u9069\u7528\u4f01\u696d\u306fESRS\u304c\u5b9a\u3081\u308b\u5831\u544a\u57fa\u6e96\u3092\u63a1\u7528\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4eca\u5f8c\u306e\u5c55\u958b\u3068\u3057\u3066\u3001\u6b27\u5dde\u59d4\u54e1\u4f1a\u3068\u6b27\u5dde\u7406\u4e8b\u4f1a\u306f\u3001\u30bb\u30af\u30bf\u30fc\u5225\u306e\u57fa\u6e96\u3068\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u306e\u57fa\u6e96\u306e\u8b70\u8ad6\u3068\u4f5c\u6210\u304c\u884c\u308f\u308c\u307e\u3059\u3002\u73fe\u6642\u70b9\u3067\u5224\u660e\u3057\u3066\u3044\u308b\u30bb\u30af\u30bf\u30fc\u5225\u306e\u57fa\u6e96\u306e\u30bb\u30af\u30bf\u30fc\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<br><br>\u30fb\u77f3\u6cb9\u30fb\u30ac\u30b9<br>\u30fb\u77f3\u70ad\u30fb\u63a1\u77f3\u5834\u30fb\u63a1\u6398<br>\u30fb\u9053\u8def\u8f38\u9001<br>\u30fb\u8fb2\u696d\u30fb\u916a\u8fb2\u30fb\u6f01\u696d<br>\u30fb\u81ea\u52d5\u8eca<br>\u30fb\u30a8\u30cd\u30eb\u30ae\u30fc\u751f\u7523\u3068\u516c\u5171\u4e8b\u696d<br>\u30fb\u98df\u6599\u3068\u98f2\u6599<br>\u30fb\u30a2\u30d1\u30ec\u30eb\u3068\u30b8\u30e5\u30a8\u30ea\u30fc<br><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u307e\u305a\u59cb\u3081\u306b\u3001\u77f3\u6cb9\u30fb\u30ac\u30b9\u90e8\u9580\u306e\u898f\u5b9a\u3092\u8b70\u8ad6\u3057\u305f\u306e\u3061\u306b\u3001\u30bb\u30af\u30bf\u30fc\u5225\u306e\u57fa\u6e96\u306e\u5168\u4f53\u7684\u306a\u9069\u7528\u306f2026\u5e74\u304b\u3089\u3092\u4e88\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br><br>\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u306e\u57fa\u6e96\u306b\u3064\u3044\u3066\u306f\u30012024\u5e741\u6708\u306b\u8349\u7a3f\u3092\u516c\u958b\u3057\u305f\u306e\u3061\u306b\u30012024\u5e7411\u6708\u306b\u6280\u8853\u7684\u306a\u52a9\u8a00\u306b\u3064\u3044\u3066\u542b\u3093\u3060\u898f\u5b9a\u3092\u516c\u958b\u3059\u308b\u4e88\u5b9a\u3067\u3059\u3002CSRD\u304c\u4e2d\u5c0f\u4f01\u696d\u3078\u3068\u9069\u7528\u3092\u958b\u59cb\u3059\u308b\u6642\u671f\u304c2026\u5e74\u304b\u3089\u3067\u3042\u308b\u305f\u3081\u3001\u305d\u308c\u307e\u3067\u306b\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u306e\u57fa\u6e96\u306b\u3064\u3044\u3066\u5bfe\u5fdc\u3059\u308b\u3053\u3068\u304c\u4e88\u5b9a\u3055\u308c\u307e\u3059\u3002<br><br>aiESG\u3067\u306f\u3001CSRD\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\u3002CSRD\u5bfe\u5fdc\u306b\u304a\u56f0\u308a\u306e\u4f01\u696d\u69d8\u306f\u305c\u3072\u304a\u554f\u5408\u305b\u304f\u3060\u3055\u3044\u3002<br><br><\/p>\n\n\n\n<p 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