{"id":2280,"date":"2023-12-27T11:06:45","date_gmt":"2023-12-27T02:06:45","guid":{"rendered":"https:\/\/aiesg-test.den-web.com\/?post_type=report&#038;p=2280"},"modified":"2024-12-19T21:30:29","modified_gmt":"2024-12-19T12:30:29","slug":"2301226_alphabet-soup","status":"publish","type":"report","link":"https:\/\/aiesg.co.jp\/en\/topics\/report\/2301226_alphabet-soup\/","title":{"rendered":"[Commentary] Alphabet soup<br>\u00a0\u301c\u02dcSustainability Standards in Disarray and Convergence"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u8fd1\u5e74\u3001\u74b0\u5883\u3001\u793e\u4f1a\u3001\u4eba\u7684\u8cc7\u672c\u306a\u3069\u975e\u8ca1\u52d9\u60c5\u5831\u306e\u958b\u793a\u3078\u306e\u95a2\u5fc3\u306e\u9ad8\u307e\u308a\u3068\u3068\u3082\u306b\u3001\u95a2\u9023\u3059\u308b\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3084\u57fa\u6e96\u3092\u3081\u3050\u308b\u52d5\u304d\u304c\u6fc0\u3057\u304f\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u4f01\u696d\u306b\u3068\u3063\u3066\u81ea\u793e\u306e\u30ea\u30b9\u30af\u3084\u6a5f\u4f1a\u3092\u7279\u5b9a\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u60c5\u5831\u516c\u958b\u65b9\u6cd5\u3092\u9069\u5207\u306b\u9078\u629e\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u306f\u958b\u793a\u306e\u8ca0\u62c5\u5897\u52a0\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u6295\u8cc7\u5bb6\u306b\u3068\u3063\u3066\u3082\u69d8\u3005\u306a\u57fa\u6e96\u3092\u53c2\u7167\u3057\u6bd4\u8f03\u3059\u308b\u3053\u3068\u306f\u5927\u304d\u306a\u30b3\u30b9\u30c8\u3092\u4f34\u3044\u307e\u3059\u3002<br><br>\u672c\u8a18\u4e8b\u3067\u306f\u3053\u308c\u3089\u306e\u57fa\u6e96\u30fb\u898f\u5247\u3092\u4eca\u4e00\u5ea6\u6574\u7406\u3057\u3001\u7d71\u4e00\u5316\u3092\u76ee\u6307\u3059\u52d5\u304d\u306b\u3064\u3044\u3066\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<br><br><strong>\u76ee\u6b21<\/strong><br><a href=\"#\u60c5\u5831\u958b\u793a\u57fa\u6e96\u306e\u30a2\u30eb\u30d5\u30a1\u30d9\u30c3\u30c8\u30b9\u30fc\u30d7\">\u60c5\u5831\u958b\u793a\u57fa\u6e96\u306e\u30a2\u30eb\u30d5\u30a1\u30d9\u30c3\u30c8\u30b9\u30fc\u30d7<\/a> <br><a href=\"#\u57fa\u6e96\u3092\u7279\u5fb4\u4ed8\u3051\u308b\u8981\u7d20\">\u57fa\u6e96\u3092\u7279\u5fb4\u4ed8\u3051\u308b\u8981\u7d20<\/a> <br><a href=\"#\u7d71\u4e00\u3078\u5411\u3051\u305f\u52d5\u304d\">\u7d71\u4e00\u3078\u5411\u3051\u305f\u52d5\u304d <\/a><br>\u3000<a href=\"#\u975e\u8ca1\u52d9\u57fa\u6e96\u8a2d\u5b9a\uff15\u56e3\u4f53\u306b\u3088\u308b\u5171\u540c\u58f0\u660e\">1. \u975e\u8ca1\u52d9\u57fa\u6e96\u8a2d\u5b9a\uff15\u56e3\u4f53\u306b\u3088\u308b\u5171\u540c\u58f0\u660e <\/a><br>\u3000<a href=\"#ISSB\u306e\u8a2d\u7acb\">2. ISSB\u306e\u8a2d\u7acb<\/a> <br>\u3000<a href=\"#\u6b27\u5dde\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u57fa\u6e96\">3. \u6b27\u5dde\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u57fa\u6e96 <\/a><br><a href=\"#ISSB\u306e\u8a2d\u7acb\u3068\u5404\u57fa\u6e96\u306e\u95a2\u4fc2\">ISSB\u306e\u8a2d\u7acb\u3068\u5404\u57fa\u6e96\u306e\u95a2\u4fc2<\/a> <br><a href=\"#SSBJ\uff1aISSB\u306b\u5bfe\u5fdc\u3059\u308b\u56fd\u5185\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\">SSBJ\uff1aISSB\u306b\u5bfe\u5fdc\u3059\u308b\u56fd\u5185\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9 <\/a><br><a href=\"#aiESG\u3068SASB\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u30e9\u30a4\u30bb\u30f3\u30b9\">aiESG\u3068SASB\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u30e9\u30a4\u30bb\u30f3\u30b9 <\/a><br><a href=\"#\u304a\u308f\u308a\u306b\">\u304a\u308f\u308a\u306b<\/a> <\/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\/2301226_alphabet-soup\/#%E6%83%85%E5%A0%B1%E9%96%8B%E7%A4%BA%E5%9F%BA%E6%BA%96%E3%83%BB%E8%A6%8F%E5%89%87%E3%81%AE%E3%82%A2%E3%83%AB%E3%83%95%E3%82%A1%E3%83%99%E3%83%83%E3%83%88%E3%82%B9%E3%83%BC%E3%83%97\" >\u60c5\u5831\u958b\u793a\u57fa\u6e96\u30fb\u898f\u5247\u306e\u30a2\u30eb\u30d5\u30a1\u30d9\u30c3\u30c8\u30b9\u30fc\u30d7<\/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\/2301226_alphabet-soup\/#%E5%9F%BA%E6%BA%96%E3%82%92%E7%89%B9%E5%BE%B4%E4%BB%98%E3%81%91%E3%82%8B%E8%A6%81%E7%B4%A0\" >\u57fa\u6e96\u3092\u7279\u5fb4\u4ed8\u3051\u308b\u8981\u7d20<\/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\/2301226_alphabet-soup\/#%E7%B5%B1%E4%B8%80%E3%81%B8%E5%90%91%E3%81%91%E3%81%9F%E5%8B%95%E3%81%8D\" >\u7d71\u4e00\u3078\u5411\u3051\u305f\u52d5\u304d<\/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\/2301226_alphabet-soup\/#ISSB%E3%81%AE%E8%A8%AD%E7%AB%8B%E3%81%A8%E5%90%84%E5%9F%BA%E6%BA%96%E3%81%AE%E9%96%A2%E4%BF%82\" >ISSB\u306e\u8a2d\u7acb\u3068\u5404\u57fa\u6e96\u306e\u95a2\u4fc2<\/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\/2301226_alphabet-soup\/#SSBJ%EF%BC%9AISSB%E3%81%AB%E5%AF%BE%E5%BF%9C%E3%81%99%E3%82%8B%E5%9B%BD%E5%86%85%E3%82%B9%E3%82%BF%E3%83%B3%E3%83%80%E3%83%BC%E3%83%89\" >SSBJ\uff1aISSB\u306b\u5bfe\u5fdc\u3059\u308b\u56fd\u5185\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9<\/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\/2301226_alphabet-soup\/#aiESG%E3%81%A8SASB%E3%82%B9%E3%82%BF%E3%83%B3%E3%83%80%E3%83%BC%E3%83%89%E3%83%A9%E3%82%A4%E3%82%BB%E3%83%B3%E3%82%B9\" >aiESG\u3068SASB\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u30e9\u30a4\u30bb\u30f3\u30b9<\/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\/2301226_alphabet-soup\/#%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\" id=\"\u60c5\u5831\u958b\u793a\u57fa\u6e96\u306e\u30a2\u30eb\u30d5\u30a1\u30d9\u30c3\u30c8\u30b9\u30fc\u30d7\"><span class=\"ez-toc-section\" id=\"%E6%83%85%E5%A0%B1%E9%96%8B%E7%A4%BA%E5%9F%BA%E6%BA%96%E3%83%BB%E8%A6%8F%E5%89%87%E3%81%AE%E3%82%A2%E3%83%AB%E3%83%95%E3%82%A1%E3%83%99%E3%83%83%E3%83%88%E3%82%B9%E3%83%BC%E3%83%97\"><\/span>\u60c5\u5831\u958b\u793a\u57fa\u6e96\u30fb\u898f\u5247\u306e\u30a2\u30eb\u30d5\u30a1\u30d9\u30c3\u30c8\u30b9\u30fc\u30d7<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u300c\u30a2\u30eb\u30d5\u30a1\u30d9\u30c3\u30c8\u30b9\u30fc\u30d7\u300d\u3068\u3044\u3046\u8a00\u8449\u306f\u3001\u7565\u8a9e\u3084\u982d\u6587\u5b57\u304c\u591a\u3044\u3053\u3068\u3092\u8868\u3059\u6bd4\u55a9\u8868\u73fe\u3067\u3059\u3002\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u30fbESG\u95a2\u9023\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3084\u57fa\u6e96\u306b\u30a2\u30eb\u30d5\u30a1\u30d9\u30c3\u30c8\u304c\u591a\u7528\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u975e\u8ca1\u52d9\u60c5\u5831\u95a2\u9023\u306e\u72b6\u6cc1\u3092\u6307\u3057\u3066\u7528\u3044\u3089\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u4eca\u307e\u3067\u306b\u516c\u8868\u3055\u308c\u3066\u304d\u305f\u4e3b\u306a\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u30fb\u57fa\u6e96\u3092\u4ee5\u4e0b\u306b\u307e\u3068\u3081\u307e\u3059\u3002<br><br>\u88681 \uff1a\u4e3b\u306aESG\u95a2\u9023\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u30fb\u57fa\u6e96<\/p>\n\n\n\n<figure class=\"wp-block-table\" style=\"font-size:15px\"><table><tbody><tr><td>\u540d\u79f0<\/td><td>\u6982\u8981<\/td><\/tr><tr><td><a href=\"https:\/\/www.cdp.net\/en\" target=\"_blank\" rel=\"noreferrer noopener\">CDP\u8cea\u554f\u66f8<\/a><\/td><td>\u3010\u74b0\u5883\u95a2\u9023\u8cea\u554f\u66f8\u3011CDP\u8cea\u554f\u66f8\u3092\u4f01\u696d\u306b\u9001\u4ed8\u3057\u3001\u56de\u7b54\u3092\u57fa\u306b\u74b0\u5883\u30ea\u30b9\u30af\u30fb\u6a5f\u4f1a\u306b\u3064\u3044\u3066\u306e\u30b9\u30b3\u30a2\u30ea\u30f3\u30b0\u3092\u5b9f\u65bd<\/td><\/tr><tr><td><a href=\"https:\/\/www.unpri.org\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u9023\u8cac\u4efb\u6295\u8cc7\u539f\u5247<br>\uff08PRI\uff09<\/a><\/td><td>\u3010ESG\u5831\u544a\u66f8\u63d0\u51fa\u7fa9\u52d9\u3011\u7f72\u540d\u6a5f\u95a2\u306f\u6bce\u5e74\u5831\u544a\u66f8\u63d0\u51fa\u306e\u7fa9\u52d9\u304c\u8ab2\u3055\u308c\u3001\u57fa\u6e96\u3092\u6e80\u305f\u3055\u306a\u3044\u5834\u5408\u306f\u9664\u540d<\/td><\/tr><tr><td><a href=\"https:\/\/www.globalreporting.org\/\" target=\"_blank\" rel=\"noreferrer noopener\">GRI\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9<\/a><\/td><td>\u3010\u60c5\u5831\u958b\u793a\u67a0\u7d44\u307f\u3011\u7d44\u7e54\u304c\u7d4c\u6e08\u3001\u74b0\u5883\u3001\u793e\u4f1a\u306b\u4e0e\u3048\u308b\u30a4\u30f3\u30d1\u30af\u30c8\u306b\u95a2\u3057\u3066\u306e\u60c5\u5831\u3092\u30de\u30eb\u30c1\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u306b\u5bfe\u3057\u3066\u516c\u958b\u3059\u308b\u969b\u306e\u57fa\u6e96<\/td><\/tr><tr><td><a href=\"https:\/\/www.integratedreporting.org\/\" target=\"_blank\" rel=\"noreferrer noopener\">IIRC\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af<\/a><\/td><td>\u3010\u60c5\u5831\u958b\u793a\u67a0\u7d44\u307f\uff08\u539f\u5247\u4e3b\u7fa9\uff09\u3011\u5e74\u6b21\u306e\u7d71\u5408\u5831\u544a\u66f8\u306e\u4f5c\u6210\u3092\u901a\u3057\u3066\u8ca1\u52d9\u8cc7\u672c\u306e\u63d0\u4f9b\u8005\u304c\u5229\u7528\u53ef\u80fd\u306a\u60c5\u5831\u306e\u8cea\u3092\u6539\u5584\u3057\u3001\u3088\u308a\u52b9\u679c\u7684\u3067\u751f\u7523\u7684\u306a\u8cc7\u672c\u914d\u5206\u3092\u76ee\u6307\u3059\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af<\/td><\/tr><tr><td><a href=\"https:\/\/sasb.org\/\" target=\"_blank\" rel=\"noreferrer noopener\">SASB\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9<\/a><\/td><td>\u3010\u60c5\u5831\u958b\u793a\u67a0\u7d44\u307f\uff08\u500b\u5225\u898f\u5b9a\uff09\u3011\u4f01\u696d\u304c\u6301\u7d9a\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u30ea\u30b9\u30af\u3084\u6a5f\u4f1a\u306e\u60c5\u5831\u3092\u6295\u8cc7\u5bb6\u306b\u5bfe\u3057\u3066\u516c\u958b\u3059\u308b\u969b\u306e\u57fa\u6e96<\/td><\/tr><tr><td><a href=\"https:\/\/www.cdsb.net\/\" target=\"_blank\" rel=\"noreferrer noopener\">CDSB\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af<\/a><\/td><td>\u3010\u6c17\u5019\u95a2\u9023\u60c5\u5831\u958b\u793a\u67a0\u7d44\u307f\u3011\u4f01\u696d\u306e\u4e3b\u8981\u306a\u5831\u544a\u66f8\u306b\u304a\u3044\u3066\u3001\u74b0\u5883\u53ca\u3073\u6c17\u5019\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u6295\u8cc7\u5bb6\u306b\u5bfe\u3057\u3066\u958b\u793a\u3059\u308b\u969b\u306e\u57fa\u6e96<\/td><\/tr><tr><td><a href=\"https:\/\/www.fsb-tcfd.org\/\" target=\"_blank\" rel=\"noreferrer noopener\">TCFD<\/a>\u30fb<a href=\"https:\/\/tnfd.global\/\" target=\"_blank\" rel=\"noreferrer noopener\">TNFD<\/a><\/td><td>\u3010\u6c17\u5019\u30fb\u81ea\u7136\u30fb\u751f\u7269\u591a\u69d8\u6027\u95a2\u9023\u60c5\u5831\u958b\u793a\u67a0\u7d44\u307f\u3011\u5e74\u6b21\u306e\u8ca1\u52d9\u5831\u544a\u306b\u304a\u3044\u3066\u3001\u8ca1\u52d9\u306b\u5f71\u97ff\u306e\u3042\u308b\u6c17\u5019\u30fb\u81ea\u7136\u95a2\u9023\u60c5\u5831\u3092\u958b\u793a\u3059\u308b\u969b\u306e\u57fa\u6e96<\/td><\/tr><tr><td><a href=\"https:\/\/finance.ec.europa.eu\/capital-markets-union-and-financial-markets\/company-reporting-and-auditing\/company-reporting\/corporate-sustainability-reporting_en\" target=\"_blank\" rel=\"noreferrer noopener\">CSRD<\/a><\/td><td>\u3010EU\uff1a\u4f01\u696d\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u6307\u4ee4\u3011<br>2022\u5e74\u306b\u63a1\u629e\u3055\u308c\u305f\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u57fa\u6e96<br>EU\u5404\u56fd\u306f\u56fd\u5185\u6cd5\u6574\u5099\u306b\u3088\u3063\u3066\u7fa9\u52d9\u5316\u3059\u308b\u3053\u3068\u304c\u8981\u6c42\u3055\u308c\u308b<\/td><\/tr><tr><td><a href=\"https:\/\/finance.ec.europa.eu\/news\/commission-adopts-european-sustainability-reporting-standards-2023-07-31_en\" target=\"_blank\" rel=\"noreferrer noopener\">ESRS<\/a><\/td><td>\u3010EU\uff1a\u6b27\u5dde\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u57fa\u6e96\u3011<br>CSRD\u306e\u958b\u793a\u9805\u76ee\u3092\u5177\u4f53\u7684\u306b\u793a\u3059\u57fa\u6e96\u66f8<\/td><\/tr><tr><td><a href=\"https:\/\/commission.europa.eu\/business-economy-euro\/doing-business-eu\/corporate-sustainability-due-diligence_en\" target=\"_blank\" rel=\"noreferrer noopener\">CSDDD\uff08CS3D\uff09\u6848<\/a><\/td><td>\u3010EU\uff1a\u4f01\u696d\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u30fb\u30c7\u30e5\u30fc\u30c7\u30a3\u30ea\u30b8\u30a7\u30f3\u30b9\u6307\u4ee4\u6848\u3011<br>\u4f01\u696d\u306b\u3088\u308b\u4eba\u6a29\u30fb\u74b0\u5883\u306b\u5bfe\u3059\u308b\u6ce8\u610f\u30fb\u5f71\u97ff\u7de9\u548c\u7fa9\u52d9\u3092\u898f\u5b9a\u3059\u308b\u6307\u4ee4\u6848<\/td><\/tr><tr><td><a href=\"https:\/\/finance.ec.europa.eu\/sustainable-finance\/disclosures\/sustainability-related-disclosure-financial-services-sector_en\" target=\"_blank\" rel=\"noreferrer noopener\">SFDR<\/a><\/td><td>\u3010EU\uff1a\u30b5\u30b9\u30c6\u30ca\u30d6\u30eb\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u958b\u793a\u898f\u5247\u3011<br>\u91d1\u878d\u5e02\u5834\u53c2\u52a0\u8005\u3092\u5bfe\u8c61\u3068\u3057\u30662019\u5e74\u306b\u516c\u5e03\u3055\u308c\u305f\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u306b\u95a2\u3059\u308b\u900f\u660e\u6027\u306e\u5411\u4e0a\u3092\u76ee\u7684\u3068\u3057\u305f\u60c5\u5831\u958b\u793a\u898f\u5247<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><br>\u672c\u30b5\u30a4\u30c8\u3067\u306f\u3001\u3053\u306e\u3046\u3061\u3044\u304f\u3064\u304b\u306e\u57fa\u6e96\u306b\u3064\u3044\u3066\u89e3\u8aac\u30ec\u30dd\u30fc\u30c8\u3092\u516c\u958b\u3057\u3066\u3044\u307e\u3059\u3002<br><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30fb<a href=\"https:\/\/aiesg.co.jp\/topics\/report\/2301025_sasb1\/\" target=\"_blank\" rel=\"noreferrer noopener\">ESG\u60c5\u5831\u958b\u793a\u57fa\u6e96 SASB\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u3068\u306f\uff1f\uff08\u524d\u7de8\uff09SASB\u6982\u8981 | aiESG<\/a><br>\u30fb<a href=\"https:\/\/aiesg.co.jp\/topics\/report\/2301115_sasb2\/\" target=\"_blank\" rel=\"noreferrer noopener\">ESG\u60c5\u5831\u958b\u793a\u57fa\u6e96 SASB\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u3068\u306f\uff1f(\u5f8c\u7de8) \u4f01\u696d\u306b\u3068\u3063\u3066\u306e\u5229\u70b9 | aiESG<\/a><br>\u30fb<a href=\"https:\/\/aiesg.co.jp\/topics\/report\/230913_tnfdreport\/\" target=\"_blank\" rel=\"noreferrer noopener\">TNFD\u3068\u306f\uff1f\u91d1\u878d\u3068\u81ea\u7136\u74b0\u5883\u306e\u65b0\u3057\u3044\u67b6\u3051\u6a4b | aiESG<\/a><br>\u30fb<a href=\"https:\/\/aiesg.co.jp\/topics\/report\/2301120_csrd\/\" target=\"_blank\" rel=\"noreferrer noopener\">CSRD\uff1a\u767a\u52b9\u76f4\u524d\u306eEU\u7248\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u57fa\u6e96~\u65e5\u672c\u4f01\u696d\u3078\u306e\u5f71\u97ff\u306b\u3064\u3044\u3066~ | aiESG<\/a><br>\u30fb<a href=\"https:\/\/aiesg.co.jp\/topics\/report\/2301208_esrs\/\" target=\"_blank\" rel=\"noreferrer noopener\">ESRS\uff08\u6b27\u5dde\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u57fa\u6e96\uff09\u306e\u6982\u8981 | aiESG<\/a><br>\u30fb<a href=\"https:\/\/aiesg.co.jp\/topics\/report\/2301222_sfdr\/\" target=\"_blank\" rel=\"noreferrer noopener\">SFDR\uff1aEU \u30b5\u30b9\u30c6\u30ca\u30d6\u30eb\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u958b\u793a\u898f\u5247\u3068\u306f\uff1f~ \u91d1\u878d\u5546\u54c1\u306eESG\u95a2\u9023\u60c5\u5831\u958b\u793a\u7fa9\u52d9~ | aiESG<\/a> <\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br>\u3055\u3089\u306b\u3053\u308c\u3089\u306b\u52a0\u3048\u3066\u3001\u5404\u56fd\u306e\u57fa\u6e96\u59d4\u54e1\u4f1a\u306a\u3069\u304c\u591a\u6570\u5b58\u5728\u3057\u3066\u3044\u307e\u3059\u3002\u4f01\u696d\u306f\u5404\u57fa\u6e96\u306e\u7279\u5fb4\u3092\u7406\u89e3\u3057\u305f\u4e0a\u3067\u3001\u6e96\u62e0\u3059\u308b\u57fa\u6e96\u306e\u9078\u629e\u3001\u307e\u305f\u306f\u8907\u6570\u57fa\u6e96\u3078\u306e\u5bfe\u5fdc\u3092\u6c42\u3081\u3089\u308c\u3066\u304d\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\" id=\"\u57fa\u6e96\u3092\u7279\u5fb4\u4ed8\u3051\u308b\u8981\u7d20\"><span class=\"ez-toc-section\" id=\"%E5%9F%BA%E6%BA%96%E3%82%92%E7%89%B9%E5%BE%B4%E4%BB%98%E3%81%91%E3%82%8B%E8%A6%81%E7%B4%A0\"><\/span>\u57fa\u6e96\u3092\u7279\u5fb4\u4ed8\u3051\u308b\u8981\u7d20<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u958b\u793a\u57fa\u6e96\u3084\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306b\u306f\u72ec\u81ea\u306e\u7279\u5fb4\u304c\u3042\u308a\u3001\u5fc5\u305a\u3057\u3082\u4ee3\u66ff\u3067\u304d\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u305d\u308c\u3089\u3092\u6bd4\u8f03\u3059\u308b\u8981\u7d20\u3068\u3057\u3066\u306f\u3001\u5bfe\u8c61\u5206\u91ce\u30fb\u539f\u5247or\u7d30\u5247\u4e3b\u7fa9\u30fb\u60f3\u5b9a\u5229\u7528\u8005\u30fb\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u306e\u7a2e\u985e\u306a\u3069\u304c\u3042\u3052\u3089\u308c\u307e\u3059\u3002<br>\u4f8b\u3048\u3070\u3001\u60c5\u5831\u958b\u793a\u306e\u5bfe\u8c61\u3068\u3057\u3066ESG\uff08\u74b0\u5883\u3001\u793e\u4f1a\u3001\u30ac\u30d0\u30ca\u30f3\u30b9\uff09\u3092\u5168\u3066\u542b\u3080\u57fa\u6e96\u304c\u3042\u308b\u4e00\u65b9\u3067\u3001TCFD\u306a\u3069\u74b0\u5883\u306b\u7279\u5316\u3057\u305f\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3082\u5b58\u5728\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u500b\u5225\u6307\u6a19\u306b\u3064\u3044\u3066\u306e\u57fa\u6e96\u3092\u5b9a\u3081\u306a\u3044\u539f\u5247\u4e3b\u7fa9\u306eIIRC\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3068\u3001\u5177\u4f53\u7684\u306a\u958b\u793a\u9805\u76ee\u304c\u8a73\u7d30\u306b\u793a\u3055\u308c\u308bSASB\u306f\u76f8\u4e92\u88dc\u5b8c\u306e\u95a2\u4fc2\u306b\u3042\u308b\u3068\u8003\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059[1]\u3002\u4ed6\u306b\u3082\u3001\u4e3b\u306a\u958b\u793a\u5bfe\u8c61\u306f\u6295\u8cc7\u5bb6\u304b\u30de\u30eb\u30c1\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u304b\u3001\u74b0\u5883\u30fb\u793e\u4f1a\u304b\u3089\u4f01\u696d\u3078\u306e\u5f71\u97ff\u306b\u52a0\u3048\u3066\u74b0\u5883\u30fb\u793e\u4f1a\u3078\u306e\u4f01\u696d\u6d3b\u52d5\u306b\u3088\u308b\u5f71\u97ff\u3082\u8003\u616e\u3059\u308b\u30c0\u30d6\u30eb\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306a\u3069\u306b\u3088\u3063\u3066\u8907\u6570\u306e\u8996\u70b9\u304b\u3089\u7279\u5fb4\u3065\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br>\u30b7\u30e3\u30fc\u30de\u30f3\u30a2\u30f3\u30c9\u30b9\u30bf\u30fc\u30ea\u30f3\u30b0\u793e\u306e\u8abf\u67fb\u306b\u3088\u308b\u3068\u3001\u7c73\u56fd\u306e\u5927\u624b\u4f01\u696d100\u793e\u306e\u3046\u306185\u793e\u304c\u8907\u6570\u57fa\u6e96\u306b\u6e96\u62e0\u3057\u305fCSR\u30ec\u30dd\u30fc\u30c8\u3092\u516c\u958b\u3057\u3066\u304a\u308a\u3001\u518538\u793e\u306fGRI\u3001SASB\u3001TCFD\u3001\u56fd\u9023\u539f\u5247\u306e4\u3064\u306b\u5bfe\u5fdc\u3057\u3066\u3044\u307e\u3059[2]\u3002<br><br>\u3069\u308c\u304b\u4e00\u3064\u306e\u6307\u6a19\u304c\u512a\u4f4d\u306b\u3042\u308b\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u305d\u308c\u305e\u308c\u306b\u72ec\u81ea\u306e\u80cc\u666f\u3084\u5b88\u5099\u7bc4\u56f2\u304c\u3042\u308b\u72b6\u6cc1\u304c\u3001\u958b\u793a\u57fa\u6e96\u306e\u30a2\u30eb\u30d5\u30a1\u30d9\u30c3\u30c8\u30b9\u30fc\u30d7\u3092\u3053\u3053\u307e\u3067\u8907\u96d1\u306b\u3057\u305f\u8981\u56e0\u306e\u4e00\u3064\u3067\u3042\u308b\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-very-light-gray-to-cyan-bluish-gray-gradient-background has-background\" id=\"\u7d71\u4e00\u3078\u5411\u3051\u305f\u52d5\u304d\"><span class=\"ez-toc-section\" id=\"%E7%B5%B1%E4%B8%80%E3%81%B8%E5%90%91%E3%81%91%E3%81%9F%E5%8B%95%E3%81%8D\"><\/span>\u7d71\u4e00\u3078\u5411\u3051\u305f\u52d5\u304d<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\" id=\"\u975e\u8ca1\u52d9\u57fa\u6e96\u8a2d\u5b9a\uff15\u56e3\u4f53\u306b\u3088\u308b\u5171\u540c\u58f0\u660e\">ESG\u95a2\u9023\u306e\u57fa\u6e96\u306e\u4e71\u7acb\u306f\u3001\u4f01\u696d\u3001\u6295\u8cc7\u5bb6\u53cc\u65b9\u304b\u3089\u7d71\u4e00\u3092\u6c42\u3081\u308b\u58f0\u3092\u547c\u3093\u3067\u304d\u307e\u3057\u305f\u3002<br>\u5192\u982d\u306e\u8868\u3067\u89e6\u308c\u305f\u57fa\u6e96\u306e\u3046\u3061\u3001\u3044\u304f\u3064\u304b\u306e\u7d44\u7e54\u306f\u65e2\u306b\u5408\u4f75\u3084\u7d71\u5408\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002\u7d71\u4e00\u3078\u5411\u3051\u305f\u4e3b\u306a\u51fa\u6765\u4e8b\u306b\u306f\u6b21\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<br><br><strong>1. \u975e\u8ca1\u52d9\u57fa\u6e96\u8a2d\u5b9a5\u56e3\u4f53\u306b\u3088\u308b\u5171\u540c\u58f0\u660e<\/strong>[3]<br>2020\u5e749\u6708\u306bCDP\u3001 CDSB\u3001 GRI\u3001IIRC\u3001 SASB\u306e5\u56e3\u4f53\u304c\u58f0\u660e\u3092\u901a\u3058\u3001\u5305\u62ec\u7684\u306a\u4f01\u696d\u958b\u793a\u30b7\u30b9\u30c6\u30e0\u306e\u305f\u3081\u306e\u5354\u529b\u3092\u767a\u8868\u3057\u307e\u3057\u305f\u3002\u3053\u308c\u4ee5\u964d\u3001\u5225\u3005\u306b\u904b\u55b6\u3055\u308c\u3066\u3044\u305f\u69d8\u3005\u306a\u7d44\u7e54\u304c\u7d71\u4e00\u306b\u5411\u3051\u3066\u306e\u52d5\u304d\u3092\u52a0\u901f\u3057\u3066\u3044\u304f\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" id=\"ISSB\u306e\u8a2d\u7acb\"><strong>2. ISSB\u306e\u8a2d\u7acb<\/strong><br>2021\u5e7411\u6708\u306b\u8a2d\u7acb\u3057\u305fIFRS\u8ca1\u56e3\u306e\u4e0b\u90e8\u7d44\u7e54\u3067\u3042\u308a\u3001\u591a\u304f\u306e\u57fa\u6e96\u3084\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3068\u6574\u5408\u6027\u3092\u6301\u3063\u305f\u7d71\u4e00\u7684\u306a\u958b\u793a\u57fa\u6e96\u306e\u7b56\u5b9a\u3092\u9032\u3081\u3066\u3044\u307e\u3059\u3002\u672c\u8a18\u4e8b\u3067\u7126\u70b9\u3092\u5f53\u3066\u3066\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" id=\"\u6b27\u5dde\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u57fa\u6e96\"><strong>3. \u6b27\u5dde\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u57fa\u6e96<\/strong><br>CSRD\uff08\u4f01\u696d\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u6307\u4ee4\uff09\u304a\u3088\u3073ESRS\uff08\u6b27\u5dde\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u57fa\u6e96\uff09\u306b\u3088\u3063\u3066\u3001EU\u57df\u5185\u3067\u306e\u5168\u3066\u306e\u5927\u4f01\u696d\u3001\u304a\u3088\u3073EU\u898f\u5236\u5e02\u5834\u306b\u4e0a\u5834\u3057\u3066\u3044\u308b\u96f6\u7d30\u4f01\u696d\u3092\u9664\u304f\u5168\u3066\u306e\u4f01\u696d\u3092\u5bfe\u8c61\u3068\u3057\u305f\u7d71\u4e00\u7684\u306a\u5831\u544a\u57fa\u6e96\u304c\u7b56\u5b9a\u3055\u308c\u307e\u3057\u305f\u3002\u4e0a\u8a18ISSB\u3068\u3082\u6574\u5408\u6027\u304c\u56f3\u3089\u308c\u3066\u3044\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\" id=\"ISSB\u306e\u8a2d\u7acb\u3068\u5404\u57fa\u6e96\u306e\u95a2\u4fc2\"><span class=\"ez-toc-section\" id=\"ISSB%E3%81%AE%E8%A8%AD%E7%AB%8B%E3%81%A8%E5%90%84%E5%9F%BA%E6%BA%96%E3%81%AE%E9%96%A2%E4%BF%82\"><\/span>ISSB\u306e\u8a2d\u7acb\u3068\u5404\u57fa\u6e96\u306e\u95a2\u4fc2<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"729\" src=\"https:\/\/aiesg.co.jp\/wp-content\/uploads\/2023\/12\/6d2deba59d0bf6faaf8e8d23b4646624-2-1024x729.jpg\" alt=\"\" class=\"wp-image-2281\" style=\"width:673px;height:auto\" srcset=\"https:\/\/aiesg.co.jp\/wp-content\/uploads\/2023\/12\/6d2deba59d0bf6faaf8e8d23b4646624-2-1024x729.jpg 1024w, https:\/\/aiesg.co.jp\/wp-content\/uploads\/2023\/12\/6d2deba59d0bf6faaf8e8d23b4646624-2-300x213.jpg 300w, https:\/\/aiesg.co.jp\/wp-content\/uploads\/2023\/12\/6d2deba59d0bf6faaf8e8d23b4646624-2-768x546.jpg 768w, https:\/\/aiesg.co.jp\/wp-content\/uploads\/2023\/12\/6d2deba59d0bf6faaf8e8d23b4646624-2-1536x1093.jpg 1536w, https:\/\/aiesg.co.jp\/wp-content\/uploads\/2023\/12\/6d2deba59d0bf6faaf8e8d23b4646624-2.jpg 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">\u56f31\uff1aIFRS\u8ca1\u56e3\u3068\u5468\u8fba\u57fa\u6e96&nbsp; (\u8457\u8005\u4f5c\u6210)<br><br>\u30a2\u30eb\u30d5\u30a1\u30d9\u30c3\u30c8\u30b9\u30fc\u30d7\u53ce\u6582\u306b\u5411\u3051\u3066\u3001\u305d\u306e\u52d5\u304d\u306e\u3072\u3068\u3064\u306e\u4e2d\u5fc3\u3068\u306a\u3063\u3066\u3044\u308b\u306e\u304cIFRS\uff08\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff09\u8ca1\u56e3\u3067\u3059\u3002\u958b\u793a\u30eb\u30fc\u30eb\u306e\u7d71\u5408\u3092\u6c42\u3081\u308b\u5e02\u5834\u306e\u8981\u8acb\u306b\u5fdc\u3048\u3001\u65b0\u305f\u306a\u57fa\u6e96\u5be9\u8b70\u4f1a\u3068\u306a\u308bISSB\uff08International Sustainability Standards Board\u3001\u56fd\u969b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u5be9\u8b70\u4f1a\uff09\u3092IFRS\u8ca1\u56e3\u306e\u4e0b\u90e8\u7d44\u7e54\u3068\u3057\u30662021\u5e7411\u6708\u306b\u8a2d\u7acb\u3057\u307e\u3057\u305f\u3002\u305d\u306e\u69cb\u6210\u3084\u5177\u4f53\u7684\u306a\u5185\u5bb9\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<br><br><a href=\"https:\/\/aiesg.co.jp\/topics\/report\/2301130_issb\/\" target=\"_blank\" rel=\"noreferrer noopener\">\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~ | aiESG<\/a><br><br>ISSB\u767a\u8db3\u3068\u524d\u5f8c\u3057\u3066\u3001\u69d8\u3005\u306a\u7d44\u7e54\u304cIFRS\u8ca1\u56e3\u3068\u306e\u9023\u643a\u3084\u5354\u529b\u3092\u767a\u8868\u3057\u3066\u3044\u307e\u3059\u30022021\u5e74\u306b\u5408\u4f75\u3057VRF\uff08Value Reporting Foundation\uff09\u3092\u8a2d\u7acb\u3057\u305fIIRC\u3068SASB[4]\u306f\u3001\u7fcc2022\u5e74\u306bIFRS\u8ca1\u56e3\u306b\u7d71\u5408\u3055\u308c\u307e\u3057\u305f[5]\u3002\u305d\u308c\u306b\u5148\u3093\u3058\u3066CDSB\u3082IFRS\u306b\u7d71\u5408\u3055\u308c\u3066\u3044\u307e\u3059[6]\u3002\u307e\u305fGRI\u3068CDP\u306f\u305d\u308c\u305e\u308cISSB\u3068\u306e\u5354\u529b\u3092\u767a\u8868\u3057\u3066\u304a\u308a[7][8]\u30012020\u5e74\u306b\u5171\u540c\u58f0\u660e\u3092\u767a\u8868\u3057\u305f5\u56e3\u4f53\u304c\u5168\u3066ISSB\u3068\u306e\u7d50\u3073\u3064\u304d\u3092\u6301\u3064\u7d50\u679c\u3068\u306a\u308a\u307e\u3057\u305f\uff08\u88682\uff09\u3002<br><br>\u3055\u3089\u306b\u3001ISSB\u306f\u6b27\u5dde\u306e\u958b\u793a\u57fa\u6e96\u3068\u3082\u76f8\u4e92\u904b\u7528\u6027\uff08interoperability\uff09\u304c\u8b70\u8ad6\u3055\u308c\u3066\u3044\u307e\u3059[9]\u3002\u6b27\u5dde\u59d4\u54e1\u4f1a\u306fCSRD\u3001\u304a\u3088\u3073\u305d\u306e\u4e0b\u4f4d\u306b\u4f4d\u7f6e\u4ed8\u3051\u3089\u308c\u308bESRS\u306b\u3088\u3063\u3066\u4f01\u696d\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u7fa9\u52d9\u5316\u3092\u9032\u3081\u3066\u3044\u307e\u3059\u304c\u3001\u3053\u308c\u3089\u306e\u5831\u544a\u57fa\u6e96\u3068ISSB\u57fa\u6e96\u306e\u9593\u3067ESG\u4e8b\u9805\u5bfe\u8c61\u7bc4\u56f2\u306e\u76f8\u9055\u306a\u3069\u306e\u77db\u76fe\u304c\u8abf\u6574\u3055\u308c\u3066\u304d\u307e\u3057\u305f\u3002\u307e\u305f\u3001\u53cc\u65b9\u3092\u9069\u7528\u3059\u308b\u4f01\u696d\u306e\u652f\u63f4\u306e\u305f\u3081\u306b\u30ac\u30a4\u30c0\u30f3\u30b9\u6587\u7ae0\u304c\u4f5c\u6210\u3055\u308c\u308b\u4e88\u5b9a\u3067\u3059\u3002<br><br>2023\u5e746\u6708\u306b\u516c\u8868\u3055\u308c\u305fISSB\u57fa\u6e96\u306e\u6700\u7d42\u7248[10]\u3067\u306f\u3001TCFD\u306e\u67a0\u7d44\u307f\u306b\u6cbf\u3063\u305f\u958b\u793a\u3084SASB\u306b\u57fa\u3065\u3044\u305f\u7523\u696d\u5225\u306e\u5177\u4f53\u7684\u306a\u958b\u793a\u8981\u6c42\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002ISSB\u306e\u5927\u304d\u306a\u7279\u5fb4\u306f\u3001\u65b0\u3057\u3044\u57fa\u6e96\u30921\u304b\u3089\u4f5c\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u65e2\u5b58\u306e\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3092\u53c2\u8003\u306b\u3057\u305f\u300c\u826f\u3044\u3068\u3053\u3069\u308a\u300d\u306e\u3088\u3046\u306a\u5f62\u5f0f\u304c\u76ee\u6307\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u306b\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u65e2\u306b\u4ed6\u306e\u67a0\u7d44\u307f\u306b\u6e96\u62e0\u3057\u305f\u60c5\u5831\u958b\u793a\u3092\u884c\u3063\u3066\u3044\u308b\u4f01\u696d\u306eISSB\u3078\u306e\u610f\u5411\u304c\u30b9\u30e0\u30fc\u30ba\u306b\u306a\u308a\u3001\u76f8\u4e92\u306b\u6bd4\u8f03\u53ef\u80fd\u306aESG\u30ec\u30dd\u30fc\u30c8\u3068\u3057\u3066\u5e83\u307e\u3063\u3066\u3044\u304f\u3053\u3068\u304c\u671f\u5f85\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u88682\uff1aIFRS\u5468\u8fba\u306e\u7d71\u4e00\u5316\u3078\u5411\u3051\u305f\u52d5\u304d<\/p>\n\n\n\n<figure class=\"wp-block-table\" style=\"font-size:15px\"><table><tbody><tr><td>\u5e74<\/td><td>\u52d5\u5411<\/td><\/tr><tr><td>2020\u5e749\u6708<\/td><td>\u975e\u8ca1\u52d9\u57fa\u6e96\u8a2d\u5b9a\uff15\u56e3\u4f53\uff08CDP, CDSB, GRI, IIRC, SASB)\u306b\u3088\u308b\u5171\u540c\u58f0\u660e<\/td><\/tr><tr><td>2021\u5e746\u6708<\/td><td>IIRC\u3068SASB\u304c\u5408\u4f75\u3057VRF\u3092\u8a2d\u7acb<\/td><\/tr><tr><td>2021\u5e747\u6708<\/td><td>EFRAG\uff08ESRS\uff09\u3068GRI\u304cMoU\u7de0\u7d50[11]<\/td><\/tr><tr><td>2021\u5e7411\u6708<\/td><td>ISSB\u767a\u8db3<\/td><\/tr><tr><td>2022\u5e741\u6708<\/td><td>CDSB\u304cIFRS\u306b\u7d71\u5408<\/td><\/tr><tr><td>2022\u5e743\u6708<\/td><td>IFRS\u3068GRI\u304cMoU\u7de0\u7d50<\/td><\/tr><tr><td>2022\u5e748\u6708<\/td><td>VRF\u304cIFRS\u306b\u7d71\u5408<\/td><\/tr><tr><td>2022\u5e7411\u6708<\/td><td>CDP\u304cISSB\u306e\u6c17\u5019\u5909\u52d5\u958b\u793a\u57fa\u6e96\u3092\u7d44\u307f\u8fbc\u3080\u3068\u767a\u8868\uff082024\u5e74\u4ee5\u964d\uff09<\/td><\/tr><tr><td>2023\u5e746\u6708<\/td><td>ISSB\u304c\u6700\u521d\u306e\u57fa\u6e96\u3068\u306a\u308bS1\u53f7\u304a\u3088\u3073S2\u53f7\u3092\u516c\u8868<\/td><\/tr><tr><td>2023\u5e747\u6708<\/td><td>ISSB\u304c2024\u5e74\u304b\u3089TCFD\u76e3\u8996\u8cac\u4efb\u3092\u5f15\u304d\u7d99\u3050\u3068\u767a\u8868[12]<\/td><\/tr><tr><td>2023\u5e747\u6708<\/td><td>ISSB\u3068ESRS\u306e\u76f8\u4e92\u904b\u7528\u6027\u3092\u767a\u8868<\/td><\/tr><tr><td>2023\u5e749\u6708<\/td><td>CDP\u304cTNFD\u306e\u67a0\u7d44\u307f\u306b\u5408\u308f\u305b\u308b\u610f\u5411\u3092\u8868\u660e[13]<\/td><\/tr><\/tbody><\/table><\/figure>\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\" id=\"SSBJ\uff1aISSB\u306b\u5bfe\u5fdc\u3059\u308b\u56fd\u5185\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\"><span class=\"ez-toc-section\" id=\"SSBJ%EF%BC%9AISSB%E3%81%AB%E5%AF%BE%E5%BF%9C%E3%81%99%E3%82%8B%E5%9B%BD%E5%86%85%E3%82%B9%E3%82%BF%E3%83%B3%E3%83%80%E3%83%BC%E3%83%89\"><\/span>SSBJ\uff1aISSB\u306b\u5bfe\u5fdc\u3059\u308b\u56fd\u5185\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">IFRS\u8ca1\u56e3\u306b\u3088\u308bISSB\u8a2d\u7acb\u3092\u53d7\u3051\u3066\u3001\u56fd\u5185\u306e\u30ab\u30a6\u30f3\u30bf\u30fc\u30d1\u30fc\u30c8\u3068\u3057\u3066\u4f5c\u3089\u308c\u305f\u306e\u304cSSBJ\uff08\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u59d4\u54e1\u4f1a\uff09\u3067\u3059\u3002SSBJ\u306f\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u306e\u56fd\u5185\u57fa\u6e96\u306e\u958b\u767a\u3084ISSB\u3078\u306e\u610f\u898b\u767a\u4fe1\u3092\u76ee\u7684\u3068\u3057\u3066\u30012022\u5e747\u6708\u306bFASF\uff08\u8ca1\u52d9\u4f1a\u8a08\u57fa\u6e96\u6a5f\u69cb\uff09\u306e\u5185\u90e8\u7d44\u7e54\u3068\u3057\u3066\u8a2d\u7acb\u3055\u308c\u307e\u3057\u305f\uff08\u56f32\uff09\u3002<br><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"726\" height=\"426\" src=\"https:\/\/aiesg.co.jp\/wp-content\/uploads\/2023\/12\/image-6-2.png\" alt=\"\" class=\"wp-image-2284\" style=\"width:558px;height:auto\" srcset=\"https:\/\/aiesg.co.jp\/wp-content\/uploads\/2023\/12\/image-6-2.png 726w, https:\/\/aiesg.co.jp\/wp-content\/uploads\/2023\/12\/image-6-2-300x176.png 300w\" sizes=\"auto, (max-width: 726px) 100vw, 726px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">\u56f32\uff1aIFRS\u8ca1\u56e3\u3068FASF\u306e\u5bfe\u5fdc\u95a2\u4fc2&nbsp; (<a href=\"https:\/\/www.fsa.go.jp\/singi\/singi_kinyu\/disclose_wg\/siryou\/20221102\/03.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u59d4\u54e1\u4f1a\uff08SSBJ\uff09\u306e\u6982\u8981<\/a>)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">SSBJ\u306f\u73fe\u5728\u3001ISSB\u306e\u958b\u793a\u57fa\u6e96\u3067\u3042\u308bIFRS S1\u304a\u3088\u3073IFRS S2\u3092\u8e0f\u307e\u3048\u305f\u65e5\u672c\u7248\u306e\u57fa\u6e96\u306e\u7b56\u5b9a\u3092\u9032\u3081\u3066\u304a\u308a\u30012024\u5e74\u5ea6\u4e2d\u306e\u78ba\u5b9a\u57fa\u6e96\u516c\u8868\u3001\u7fcc\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u306e\u65e9\u671f\u9069\u7528\u958b\u59cb\u3092\u4e88\u5b9a\u3057\u3066\u3044\u307e\u3059[14]\u3002<br><\/p>\n\n\n\n<h2 class=\"wp-block-heading has-very-light-gray-to-cyan-bluish-gray-gradient-background has-background\" id=\"aiESG\u3068SASB\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u30e9\u30a4\u30bb\u30f3\u30b9\"><span class=\"ez-toc-section\" id=\"aiESG%E3%81%A8SASB%E3%82%B9%E3%82%BF%E3%83%B3%E3%83%80%E3%83%BC%E3%83%89%E3%83%A9%E3%82%A4%E3%82%BB%E3%83%B3%E3%82%B9\"><\/span>aiESG\u3068SASB\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u30e9\u30a4\u30bb\u30f3\u30b9<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e71\u7acb\u3057\u3066\u3044\u305f\u57fa\u6e96\u30fb\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306e\u53ce\u6582\u304c\u898b\u3048\u3066\u304d\u305f\u6628\u4eca\u3001\u65b0\u305f\u306b\u975e\u8ca1\u52d9\u60c5\u5831\u958b\u793a\u306b\u53d6\u308a\u7d44\u3082\u3046\u3068\u3059\u308b\u4f01\u696d\u3084\u3001ISSB\u57fa\u6e96\u306b\u6e96\u62e0\u3057\u305f\u30ec\u30dd\u30fc\u30c8\u3092\u4f5c\u6210\u3057\u3088\u3046\u3068\u8003\u3048\u308b\u4f01\u696d\u306f\u5897\u3048\u3066\u304d\u3066\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u6c42\u3081\u3089\u308c\u308b\u8a73\u7d30\u306a\u958b\u793a\u898f\u5b9a\u3092\u6e80\u305f\u3059\u60c5\u5831\u3092\u53ce\u96c6\u30fb\u6574\u7406\u3057\u3001\u30b5\u30d7\u30e9\u30a4\u30c1\u30a7\u30fc\u30f3\u3092\u9061\u3063\u3066\u8abf\u67fb\u3059\u308b\u3053\u3068\u306f\u591a\u304f\u306e\u4f01\u696d\u306b\u3068\u3063\u3066\u5927\u304d\u306a\u8ca0\u62c5\u3068\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u3069\u306e\u3088\u3046\u306a\u5206\u6790\u3092\u3069\u306e\u7a0b\u5ea6\u884c\u3048\u3070\u57fa\u6e96\u306b\u6e96\u62e0\u3057\u305f\u3068\u8a00\u3048\u308b\u306e\u304b\u3068\u3044\u3063\u305f\u5224\u65ad\u3082\u5bb9\u6613\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br><br>aiESG\u306f2023\u5e748\u6708\u3001ISSB\u306e\u500b\u5225\u898f\u5b9a\u306e\u30d9\u30fc\u30b9\u3068\u306a\u308bSASB\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u306e \u201cCorporate Reporting Software\u201d Licence\u3092\u53d6\u5f97\u3057\u307e\u3057\u305f[15]\u3002\u3053\u308c\u306f\u65e5\u672c\u56fd\u5185\u306b\u672c\u793e\u3092\u7f6e\u304f\u4f01\u696d\u3068\u3057\u3066\u306f\u521d\u3081\u3066\u306e\u53d6\u5f97\u3067\u3042\u308a\u3001\u88fd\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u30ec\u30d9\u30eb\u3067\u306eESG\u8a55\u4fa1\u3068\u3057\u3066\u306f\u4e16\u754c\u521d\u3068\u306a\u308a\u307e\u3059\u3002<br>\u3053\u308c\u306b\u3088\u308a\u3001\u4f01\u696d\u306eESG\u5bfe\u5fdc\u306e\u305f\u3081\u306b\u3088\u308a\u4fe1\u983c\u6027\u3068\u900f\u660e\u5ea6\u306e\u9ad8\u3044\u60c5\u5831\u3092\u304a\u5c4a\u3051\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3057\u305f\u3002<br><br>aiESG\u306f\u72ec\u81ea\u306e\u30b5\u30d7\u30e9\u30a4\u30c1\u30a7\u30fc\u30f3\u30d3\u30c3\u30b0\u30c7\u30fc\u30bf\u3092\u7528\u3044\u305fAI\u5206\u6790\u3092\u901a\u3057\u3066\u3001\u30b5\u30d7\u30e9\u30a4\u30c1\u30a7\u30fc\u30f3\u3092\u9061\u3063\u30663200\u9805\u76ee\u4ee5\u4e0a\u306eESG\u6307\u6a19\u3092\u7b97\u51fa\u3057\u307e\u3059[16]\u3002\u3053\u308c\u3089\u306e\u9805\u76ee\u304c\u30ab\u30d0\u30fc\u3059\u308b\u7bc4\u56f2\u306f\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\u3060\u3051\u3067\u306a\u304f\u3001\u8cc3\u91d1\u3084\u5150\u7ae5\u52b4\u50cd\u306e\u6709\u7121\u3001\u30b8\u30a7\u30f3\u30c0\u30fc\u5e73\u7b49\uff08\u7537\u5973\u683c\u5dee\u89e3\u6d88\uff09\u3001\u6c34\u3084\u9271\u7269\u8cc7\u6e90\u306e\u6d88\u8cbb\u91cf\u306a\u3069\u591a\u5c90\u306b\u6e21\u308a\u307e\u3059\uff08\u56f33\uff09\u3002<br><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"768\" height=\"387\" src=\"https:\/\/aiesg.co.jp\/wp-content\/uploads\/2023\/12\/image-7-2.jpg\" alt=\"\" class=\"wp-image-2285\" style=\"width:653px;height:auto\" srcset=\"https:\/\/aiesg.co.jp\/wp-content\/uploads\/2023\/12\/image-7-2.jpg 768w, https:\/\/aiesg.co.jp\/wp-content\/uploads\/2023\/12\/image-7-2-300x151.jpg 300w\" sizes=\"auto, (max-width: 768px) 100vw, 768px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">\u56f33\uff1aaiESG\u8a55\u4fa1\u9805\u76ee\u4e00\u89a7\uff08\u629c\u7c8b\uff09<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u307e\u305f\u3001\u5206\u6790\u306b\u5fc5\u8981\u3068\u306a\u308b\u30c7\u30fc\u30bf\u306f\u88fd\u54c1\u306e\u30b3\u30b9\u30c8\u69cb\u6210\u30c7\u30fc\u30bf\u307e\u305f\u306f\u7269\u91cf\u30c7\u30fc\u30bf\u306e\u307f\u3067\u3042\u308a\u3001\u60c5\u5831\u958b\u793a\u306e\u305f\u3081\u306e\u52b4\u529b\u304c\u5927\u304d\u304f\u524a\u6e1b\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">SASB\u30e9\u30a4\u30bb\u30f3\u30b9\u3092\u4fdd\u6709\u3059\u308baiESG\u306e\u30b5\u30fc\u30d3\u30b9\u306b\u3088\u308a\u3001\u591a\u304f\u306e\u57fa\u6e96\u3092\u5305\u62ec\u3057\u9032\u5316\u3092\u7d9a\u3051\u308bISSB\u57fa\u6e96\u3078\u306e\u6e96\u62e0\u306b\u5bfe\u3057\u3066\u3082\u4fe1\u983c\u6027\u306e\u9ad8\u3044\u30b5\u30dd\u30fc\u30c8\u3092\u884c\u3046\u3053\u3068\u304c\u53ef\u80fd\u3067\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\" id=\"\u304a\u308f\u308a\u306b\"><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\">\u30a2\u30eb\u30d5\u30a1\u30d9\u30c3\u30c8\u30b9\u30fc\u30d7\u53ce\u6582\u3078\u5411\u3051\u305f\u52d5\u304d\u306e\u4e2d\u3067\u3001ISSB\u306f\u591a\u304f\u306e\u65e2\u5b58\u306e\u57fa\u6e96\u3092\u5dfb\u304d\u8fbc\u3093\u3060\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30d9\u30fc\u30b9\u30e9\u30a4\u30f3\u3068\u3057\u3066\u671f\u5f85\u3068\u6ce8\u76ee\u3092\u96c6\u3081\u3066\u3044\u307e\u3059\u3002\u3055\u3089\u306b\u6b27\u5dde\u306e\u958b\u793a\u57fa\u6e96\u3067\u3042\u308bESRS\u3068\u306e\u76f8\u4e92\u904b\u7528\u6027\u3092\u516c\u8868\u3059\u308b\u306a\u3069\u3001\u305d\u306e\u91cd\u8981\u6027\u306f\u4eca\u5f8c\u3055\u3089\u306b\u9ad8\u307e\u3063\u3066\u3044\u304f\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u4eca\u5f8c\u3082\u56fd\u969b\u7684\u306aESG\u60c5\u5831\u958b\u793a\u306e\u6f6e\u6d41\u3092\u6ce8\u8996\u3057\u3001\u6295\u8cc7\u5bb6\u3084\u793e\u4f1a\u304c\u6c42\u3081\u308b\u60c5\u5831\u516c\u958b\u3078\u5411\u3051\u3066\u65e9\u671f\u306b\u8b70\u8ad6\u3092\u958b\u59cb\u3059\u308b\u3053\u3068\u304c\u4f01\u696d\u306e\u640d\u5931\u30ea\u30b9\u30af\u4f4e\u6e1b\u3068\u3055\u3089\u306a\u308b\u6210\u9577\u306e\u305f\u3081\u306e\u6a5f\u4f1a\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<br><br>aiESG\u3067\u306f\u3001ESG\u95a2\u9023\u57fa\u6e96\u3084\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\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\u3002ESG\u5bfe\u5fdc\u306b\u304a\u56f0\u308a\u306e\u4f01\u696d\u69d8\u306f\u305c\u3072\u304a\u554f\u5408\u305b\u304f\u3060\u3055\u3044\u3002<br><br>\u304a\u554f\u3044\u5408\u308f\u305b\uff1a<br><a href=\"https:\/\/aiesg.co.jp\/contact\/\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/aiesg.co.jp\/contact\/<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br><strong>Bibliography<\/strong><br>[1] &nbsp;<a href=\"https:\/\/www.meti.go.jp\/shingikai\/economy\/hizaimu_joho\/pdf\/001_05_00.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">001_05_00.pdf (meti.go.jp)<\/a><br>[2] &nbsp;<a href=\"https:\/\/digital.shearman.com\/i\/1425392-corporate-governance-and-exec-compensation-2021\/47?\" target=\"_blank\" rel=\"noreferrer noopener\">Corporate Governance &#8211; Corporate Governance and Exec Compensation 2021 (shearman.com)<\/a><br>[3] <a href=\"https:\/\/www.integratedreporting.org\/resource\/statement-of-intent-to-work-together-towards-comprehensive-corporate-reporting\/\" target=\"_blank\" rel=\"noreferrer noopener\">Statement of Intent to Work Together Towards Comprehensive Corporate Reporting | Integrated Reporting<\/a><br>[4] <a href=\"https:\/\/www.valuereportingfoundation.org\/\" target=\"_blank\" rel=\"noreferrer noopener\">Home &#8211; The Value Reporting Foundation<\/a><br>[5] <a href=\"https:\/\/www.ifrs.org\/news-and-events\/news\/2022\/08\/ifrs-foundation-completes-consolidation-with-value-reporting-foundation\/\" target=\"_blank\" rel=\"noreferrer noopener\">IFRS &#8211; IFRS Foundation completes consolidation with Value Reporting Foundation<\/a><br>[6]&nbsp;<a href=\"https:\/\/www.ifrs.org\/news-and-events\/news\/2022\/01\/ifrs-foundation-completes-consolidation-of-cdsb-from-cdp\/\" target=\"_blank\" rel=\"noreferrer noopener\">IFRS &#8211; IFRS Foundation completes consolidation of CDSB from CDP<\/a><br>[7] <a href=\"https:\/\/www.ifrs.org\/news-and-events\/news\/2022\/03\/ifrs-foundation-signs-agreement-with-gri\/\" target=\"_blank\" rel=\"noreferrer noopener\">IFRS &#8211; IFRS Foundation and GRI to align capital market and multi-stakeholder standards to create an interconnected approach for sustainability disclosures<\/a><br>[8] <a href=\"https:\/\/www.ifrs.org\/news-and-events\/news\/2022\/11\/cdp-to-incorporate-issb-climate-related-disclosure-standard-into-global-environmental-disclosure-platform\/\" target=\"_blank\" rel=\"noreferrer noopener\">IFRS &#8211; ISSB at COP27: CDP to incorporate ISSB Climate-related Disclosures Standard into global environmental disclosure platform<\/a><br>[9]&nbsp;<a href=\"https:\/\/www.ifrs.org\/news-and-events\/news\/2023\/07\/european-comission-efrag-issb-confirm-high-degree-of-climate-disclosure-alignment\/\" target=\"_blank\" rel=\"noreferrer noopener\">IFRS &#8211; European Commission, EFRAG and ISSB confirm high degree of climate-disclosure alignment<\/a><br>[10]&nbsp;<a href=\"https:\/\/www.ifrs.org\/issued-standards\/ifrs-sustainability-standards-navigator\/\" target=\"_blank\" rel=\"noreferrer noopener\">IFRS &#8211; IFRS Sustainability Standards Navigator<\/a><br>[11]&nbsp;<a href=\"https:\/\/www.globalreporting.org\/news\/news-center\/gri-welcomes-role-as-co-constructor-of-new-eu-sustainability-reporting-standards\/\" target=\"_blank\" rel=\"noreferrer noopener\">GRI &#8211; GRI welcomes role as \u2018co-constructor\u2019 of new EU sustainability reporting standards (globalreporting.org)<\/a><br>[12]&nbsp;<a href=\"https:\/\/www.ifrs.org\/news-and-events\/news\/2023\/07\/foundation-welcomes-tcfd-responsibilities-from-2024\/\" target=\"_blank\" rel=\"noreferrer noopener\">IFRS &#8211; IFRS Foundation welcomes culmination of TCFD work and transfer of TCFD monitoring responsibilities to ISSB from 2024<\/a><br>[13] <a href=\"https:\/\/www.cdp.net\/en\/articles\/media\/cdp-announces-intention-to-align-with-tnfd-framework-and-drive-implementation-across-global-economy\" target=\"_blank\" rel=\"noreferrer noopener\">CDP announces intention to align with TNFD framework and drive implementation across global economy &#8211; CDP<\/a><br>[14] <a href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/2023_0803_ssbj.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">2023_0803_ssbj.pdf (asb.or.jp)<\/a><br>[15] <a href=\"https:\/\/sasb.org\/licensing-use\/firms\/\" target=\"_blank\" rel=\"noreferrer noopener\">SASB &#8211; ESG Integration &#8211; Standardized Data Architecture<\/a><br>[16] <a href=\"https:\/\/aiesg.co.jp\/topics\/report\/20230515_service_aiesg\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u7b2c2\u56de aiESG\u304c\u63d0\u4f9b\u3059\u308b\u30b5\u30fc\u30d3\u30b9\u3068\u306f | aiESG<\/a><br><br><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\uff0a\u95a2\u9023\u30da\u30fc\u30b8\uff0a<br>Report \u4e00\u89a7 : \u898f\u5236\/\u57fa\u6e96<br><\/strong><a href=\"https:\/\/aiesg.co.jp\/topics\/report\/tag\/%e5%9f%ba%e6%ba%96-%e8%a6%8f%e5%88%b6\/\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/aiesg.co.jp\/topics\/report\/tag\/\u57fa\u6e96-\u898f\u5236\/<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010<strong>\u89e3\u8aac\u3011TNFD\u3068\u306f\uff1f\u91d1\u878d\u3068\u81ea\u7136\u74b0\u5883\u306e\u65b0\u3057\u3044\u67b6\u3051\u6a4b<br><\/strong><a href=\"https:\/\/aiesg.co.jp\/topics\/report\/230913_tnfdreport\/\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/aiesg.co.jp\/topics\/report\/230913_tnfdreport\/<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\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><\/strong><a href=\"https:\/\/aiesg.co.jp\/topics\/report\/2301025_sasb1\/\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/aiesg.co.jp\/topics\/report\/2301025_sasb1\/<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u3010\u89e3\u8aac\u3011CSRD\uff1a\u767a\u52b9\u76f4\u524d\u306eEU\u7248\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u57fa\u6e96<\/strong><br><strong>~\u65e5\u672c\u4f01\u696d\u3078\u306e\u5f71\u97ff\u306b\u3064\u3044\u3066~<br><\/strong><a href=\"https:\/\/aiesg.co.jp\/topics\/report\/2301120_csrd\/\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/aiesg.co.jp\/topics\/report\/2301120_csrd\/<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u3010\u89e3\u8aac\u3011SFDR\uff1aEU \u30b5\u30b9\u30c6\u30ca\u30d6\u30eb\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u958b\u793a\u898f\u5247\u3068\u306f\uff1f<\/strong><br><strong><strong>~<\/strong>\u91d1\u878d\u5546\u54c1\u306eESG\u95a2\u9023\u60c5\u5831\u958b\u793a\u7fa9\u52d9<strong>~<\/strong><\/strong><br><a href=\"https:\/\/aiesg.co.jp\/topics\/report\/2301222_sfdr\/\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/aiesg.co.jp\/topics\/report\/2301222_sfdr\/<\/a><\/p>\n","protected":false},"author":34,"featured_media":2283,"template":"","report_tag":[21,23,19,25,17,18],"class_list":["post-2280","report","type-report","status-publish","has-post-thumbnail","hentry","report_tag-csrd","report_tag-esrs","report_tag-sasb","report_tag-sfdr","report_tag-tnfd","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\u3011\u30a2\u30eb\u30d5\u30a1\u30d9\u30c3\u30c8\u30b9\u30fc\u30d7\u00a0\u301c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u306e\u4e71\u7acb\u3068\u53ce\u6582\u301c | \u682a\u5f0f\u4f1a\u793eaiESG<\/title>\n<meta name=\"description\" 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