{"id":2316,"date":"2024-01-19T11:18:33","date_gmt":"2024-01-19T02:18:33","guid":{"rendered":"https:\/\/aiesg-test.den-web.com\/?post_type=report&#038;p=2316"},"modified":"2024-12-19T21:30:29","modified_gmt":"2024-12-19T12:30:29","slug":"230118_tisfd2","status":"publish","type":"report","link":"https:\/\/aiesg.co.jp\/en\/topics\/report\/230118_tisfd2\/","title":{"rendered":"[Commentary] TISFD: Task Force on Inequality and Social-related Financial Disclosures"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/aiesg.co.jp\/topics\/report\/2301214_tisfd1\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u524d\u56de\u306e\u8a18\u4e8b<\/a>\u3067\u898b\u305f\u3088\u3046\u306b\u3001ESG\u306e\u4e09\u8981\u7d20\u306b\u304a\u3051\u308b\u793e\u4f1a\u8981\u56e0\u306e\u91cd\u8981\u3055\u3084\u4eba\u6a29DD\u306e\u5fc5\u8981\u6027\u306f\u4e16\u754c\u7684\u306b\u518d\u8a8d\u8b58\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4eca\u56de\u306f\u3001TCFD\u3001TNFD\u306b\u7d9a\u304f\u65b0\u305f\u306a\u30bf\u30b9\u30af\u30d5\u30a9\u30fc\u30b9\u3068\u3057\u3066\u6ce8\u76ee\u3092\u96c6\u3081\u3064\u3064\u3042\u308bTISFD\u306e\u7d39\u4ecb\u3092\u4e2d\u5fc3\u306b\u3001\u793e\u4f1a\u9762\u3067\u306e\u60c5\u5831\u958b\u793a\u3092\u3081\u3050\u308b\u52d5\u304d\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u307e\u3059\u3002<br><br><strong>\u76ee\u6b21<br><\/strong><a href=\"#\u793e\u4f1a\u95a2\u9023\u60c5\u5831\u958b\u793a\u306e\u30cf\u30fc\u30c9\u30eb\" data-type=\"internal\" data-id=\"#\u793e\u4f1a\u95a2\u9023\u60c5\u5831\u958b\u793a\u306e\u30cf\u30fc\u30c9\u30eb\">\u793e\u4f1a\u95a2\u9023\u60c5\u5831\u958b\u793a\u306e\u30cf\u30fc\u30c9\u30eb<\/a> <br><a href=\"#TISFD\uff1a\u4e0d\u5e73\u7b49\u3068\u793e\u4f1a\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u958b\u793a\u30bf\u30b9\u30af\u30d5\u30a9\u30fc\u30b9\">TISFD\uff1a\u4e0d\u5e73\u7b49\u3068\u793e\u4f1a\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u958b\u793a\u30bf\u30b9\u30af\u30d5\u30a9\u30fc\u30b9<\/a><br><a href=\"#TISFD\u306e\u76ee\u7684\u304a\u3088\u3073\u30a2\u30d7\u30ed\u30fc\u30c1\">TISFD\u306e\u76ee\u7684\u304a\u3088\u3073\u30a2\u30d7\u30ed\u30fc\u30c1<\/a><br><a href=\"#TISFD\u3068\u793e\u4f1a\u9762\u60c5\u5831\u958b\u793a\u306e\u4eca\u5f8c\">TISFD\u3068\u793e\u4f1a\u9762\u60c5\u5831\u958b\u793a\u306e\u4eca\u5f8c<\/a><br><a href=\"#\u304a\u308f\u308a\u306b\">\u304a\u308f\u308a\u306b<\/a><br><\/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\/230118_tisfd2\/#%E7%A4%BE%E4%BC%9A%E9%96%A2%E9%80%A3%E6%83%85%E5%A0%B1%E9%96%8B%E7%A4%BA%E3%81%AE%E3%83%8F%E3%83%BC%E3%83%89%E3%83%AB\" >\u793e\u4f1a\u95a2\u9023\u60c5\u5831\u958b\u793a\u306e\u30cf\u30fc\u30c9\u30eb<\/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\/230118_tisfd2\/#TISFD%EF%BC%9A%E4%B8%8D%E5%B9%B3%E7%AD%89%E3%81%A8%E7%A4%BE%E4%BC%9A%E9%96%A2%E9%80%A3%E8%B2%A1%E5%8B%99%E6%83%85%E5%A0%B1%E9%96%8B%E7%A4%BA%E3%82%BF%E3%82%B9%E3%82%AF%E3%83%95%E3%82%A9%E3%83%BC%E3%82%B9\" >TISFD\uff1a\u4e0d\u5e73\u7b49\u3068\u793e\u4f1a\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u958b\u793a\u30bf\u30b9\u30af\u30d5\u30a9\u30fc\u30b9<\/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\/230118_tisfd2\/#TISFD%E3%81%AE%E7%9B%AE%E7%9A%84%E3%81%8A%E3%82%88%E3%81%B3%E3%82%A2%E3%83%97%E3%83%AD%E3%83%BC%E3%83%81\" >TISFD\u306e\u76ee\u7684\u304a\u3088\u3073\u30a2\u30d7\u30ed\u30fc\u30c1<\/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\/230118_tisfd2\/#TISFD%E3%81%A8%E7%A4%BE%E4%BC%9A%E9%9D%A2%E6%83%85%E5%A0%B1%E9%96%8B%E7%A4%BA%E3%81%AE%E4%BB%8A%E5%BE%8C\" >TISFD\u3068\u793e\u4f1a\u9762\u60c5\u5831\u958b\u793a\u306e\u4eca\u5f8c<\/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\/230118_tisfd2\/#%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=\"\u793e\u4f1a\u95a2\u9023\u60c5\u5831\u958b\u793a\u306e\u30cf\u30fc\u30c9\u30eb\"><span class=\"ez-toc-section\" id=\"%E7%A4%BE%E4%BC%9A%E9%96%A2%E9%80%A3%E6%83%85%E5%A0%B1%E9%96%8B%E7%A4%BA%E3%81%AE%E3%83%8F%E3%83%BC%E3%83%89%E3%83%AB\"><\/span>\u793e\u4f1a\u95a2\u9023\u60c5\u5831\u958b\u793a\u306e\u30cf\u30fc\u30c9\u30eb<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u74b0\u5883\u5206\u91ce\u306e\u3088\u3046\u306b\u5b9a\u91cf\u7684\u306a\u60c5\u5831\u958b\u793a\u306e\u30a4\u30e1\u30fc\u30b8\u304c\u4ed8\u304d\u306b\u304f\u3044\u793e\u4f1a\u30fb\u4eba\u6a29\u9762\u3067\u306e\u30ea\u30b9\u30af\u6e2c\u5b9a\u306f\u3001\u591a\u304f\u306e\u4f01\u696d\u306b\u3068\u3063\u3066\u5bb9\u6613\u306a\u3053\u3068\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u7279\u306b\u3001\u6e96\u62e0\u3059\u308b\u3079\u304d\u56fd\u969b\u57fa\u6e96\u304c\u591a\u6570\u5b58\u5728\u3059\u308b\u73fe\u72b6\u304c\u4f01\u696d\u306e\u60c5\u5831\u516c\u958b\u3092\u56f0\u96e3\u306b\u3059\u308b\u8981\u56e0\u306e\u4e00\u3064\u3068\u306a\u3063\u3066\u3044\u307e\u3059\uff08\u56f31\uff09\u3002<br><br><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"587\" src=\"https:\/\/aiesg.co.jp\/wp-content\/uploads\/2024\/01\/ca946a3dbacd442f78b3804854807105-2-1024x587.png\" alt=\"\" class=\"wp-image-2364\" style=\"width:584px;height:auto\" srcset=\"https:\/\/aiesg.co.jp\/wp-content\/uploads\/2024\/01\/ca946a3dbacd442f78b3804854807105-2-1024x587.png 1024w, https:\/\/aiesg.co.jp\/wp-content\/uploads\/2024\/01\/ca946a3dbacd442f78b3804854807105-2-300x172.png 300w, https:\/\/aiesg.co.jp\/wp-content\/uploads\/2024\/01\/ca946a3dbacd442f78b3804854807105-2-768x441.png 768w, https:\/\/aiesg.co.jp\/wp-content\/uploads\/2024\/01\/ca946a3dbacd442f78b3804854807105-2.png 1290w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\"><br>\u56f31\uff1a\u4eba\u6a29\u65b9\u91dd\u3092\u7b56\u5b9a\u3059\u308b\u4f01\u696d\u304c\u6e96\u62e0\u3057\u3066\u3044\u308b\u56fd\u969b\u57fa\u6e96<br>\u00a0(\u51fa\u5178\uff1a<a href=\"https:\/\/www.meti.go.jp\/press\/2021\/11\/20211130001\/20211130001-1.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u300c\u65e5\u672c\u4f01\u696d\u306e\u30b5\u30d7\u30e9\u30a4\u30c1\u30a7\u30fc\u30f3\u306b\u304a\u3051\u308b\u4eba\u6a29\u306b\u95a2\u3059\u308b\u53d6\u7d44\u72b6\u6cc1\u306e\u30a2\u30f3\u30b1\u30fc\u30c8\u8abf\u67fb\u300d\u96c6\u8a08\u7d50\u679c<\/a>)<br><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u307e\u305f\u3001\u524d\u56de\u8a18\u4e8b\u3067\u89e6\u308c\u305f\u300c\u8ca0\u306e\u5f71\u97ff\u306e\u7279\u5b9a\u30fb\u8a55\u4fa1\u300d\u306e\u30d7\u30ed\u30bb\u30b9\u306b\u3082\u8ab2\u984c\u3092\u611f\u3058\u308b\u4f01\u696d\u306f\u591a\u304f\u3001\u30b5\u30d7\u30e9\u30a4\u30c1\u30a7\u30fc\u30f3\u3092\u9061\u3063\u305f\u30ea\u30b9\u30af\u5206\u6790\u306e\u624b\u6cd5\u304c\u6d78\u900f\u3057\u3066\u3044\u308b\u3068\u306f\u8a00\u3048\u307e\u305b\u3093[1]\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-very-light-gray-to-cyan-bluish-gray-gradient-background has-background\" id=\"TISFD\uff1a\u4e0d\u5e73\u7b49\u3068\u793e\u4f1a\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u958b\u793a\u30bf\u30b9\u30af\u30d5\u30a9\u30fc\u30b9\"><span class=\"ez-toc-section\" id=\"TISFD%EF%BC%9A%E4%B8%8D%E5%B9%B3%E7%AD%89%E3%81%A8%E7%A4%BE%E4%BC%9A%E9%96%A2%E9%80%A3%E8%B2%A1%E5%8B%99%E6%83%85%E5%A0%B1%E9%96%8B%E7%A4%BA%E3%82%BF%E3%82%B9%E3%82%AF%E3%83%95%E3%82%A9%E3%83%BC%E3%82%B9\"><\/span>TISFD\uff1a\u4e0d\u5e73\u7b49\u3068\u793e\u4f1a\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u958b\u793a\u30bf\u30b9\u30af\u30d5\u30a9\u30fc\u30b9<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u69d8\u3005\u306a\u4eba\u6a29\u95a2\u9023\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3084\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u304c\u4e71\u7acb\u3059\u308b\u4e2d\u3001\u73fe\u5728\u6ce8\u76ee\u3092\u96c6\u3081\u3064\u3064\u3042\u308b\u306e\u304cTISFD\uff08Task Force on Inequality and Social-related Financial Disclosures\u3001\u4e0d\u5e73\u7b49\u3068\u793e\u4f1a\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u958b\u793a\u30bf\u30b9\u30af\u30d5\u30a9\u30fc\u30b9\uff09[2]\u3067\u3059\u3002TISFD\u306f2023\u5e744\u6708\u306bTIFD\uff08Task Force on Inequality-related Financial Disclosures\u3001\u4e0d\u5e73\u7b49\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u958b\u793a\u30bf\u30b9\u30af\u30d5\u30a9\u30fc\u30b9\uff09\u3068TSFD\uff08Taskforce on Social-related Financial Disclosures\u3001\u793e\u4f1a\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u958b\u793a\u30bf\u30b9\u30af\u30d5\u30a9\u30fc\u30b9\uff09\u304c\u7d71\u5408\u3092\u767a\u8868\u3057\u305f\u66ab\u5b9a\u7d44\u7e54\u3067\u3001\u540d\u524d\u306e\u901a\u308a\u4e0d\u5e73\u7b49\u304a\u3088\u3073\u793e\u4f1a\u306b\u95a2\u9023\u3059\u308b\u30ea\u30b9\u30af\u958b\u793a\u306e\u305f\u3081\u306e\u67a0\u7d44\u307f\u63d0\u4f9b\u3092\u76ee\u6307\u3057\u3066\u3044\u307e\u3059\u3002<br><br>\u65e2\u306b\u591a\u304f\u306e\u4f01\u696d\u304c\u6e96\u62e0\u3057\u3066\u3044\u308b\u6c17\u5019\u5909\u52d5\u306b\u95a2\u3059\u308bTCFD\u3084\u30019\u6708\u306b\u6700\u7d42\u63d0\u8a00\u304c\u516c\u958b\u3055\u308c\u305f\u3053\u3068\u3067\u95a2\u5fc3\u3092\u96c6\u3081\u3066\u3044\u308b\u81ea\u7136\u95a2\u9023\u306eTNFD\u306b\u7d9a\u3044\u3066\u3001\u793e\u4f1a\u9762\u3067\u306e\u60c5\u5831\u958b\u793a\u306e\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u3092\u660e\u78ba\u306b\u793a\u3059\u3053\u3068\u304c\u671f\u5f85\u3055\u308c\u307e\u3059\u3002<br><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u88681\uff1aTISFD\u306e\u6982\u8981 (\u8457\u8005\u4f5c\u6210)<\/p>\n\n\n\n<figure class=\"wp-block-table\" style=\"font-size:15px\"><table><tbody><tr><td><\/td><td>TIFD<\/td><td>TSFD<\/td><td><\/td><td>TISFD<\/td><\/tr><tr><td>\u540d\u79f0<\/td><td>\u4e0d\u5e73\u7b49\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u958b\u793a\u30bf\u30b9\u30af\u30d5\u30a9\u30fc\u30b9<\/td><td>\u793e\u4f1a\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u958b\u793a\u30bf\u30b9\u30af\u30d5\u30a9\u30fc\u30b9<\/td><td rowspan=\"3\"><br><br><br><br><br>\u7d71\u5408\u21d2<\/td><td>\u4e0d\u5e73\u7b49\u3068\u793e\u4f1a\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u958b\u793a\u30bf\u30b9\u30af\u30d5\u30a9\u30fc\u30b9<\/td><\/tr><tr><td>\u5e74\u5ea6\u3068\u6d3b\u52d5<\/td><td>2021\u5e74\u8a2d\u7acb<\/td><td>2021\u5e74\u8b70\u8ad6\u958b\u59cb<\/td><td>2023\u5e744\u6708\u3000<br>TIFD\u3068TSFD\u304c\u7d71\u5408\u3092\u767a\u8868 [3]<br>2023\u5e748\u6708\u3000<br>\u6587\u66f8\u516c\u8868 [4]<br>2024\u5e74\u524d\u534a\u3000<br>\u30bf\u30b9\u30af\u30d5\u30a9\u30fc\u30b9\u8a2d\u7acb\u4e88\u5b9a<\/td><\/tr><tr><td>\u4e3b\u306a\u95a2\u4e0e\u7d44\u7e54<\/td><td>\u30a2\u30eb\u30bc\u30f3\u30c1\u30f3\u56fd\u969b\u5354\u529b\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\uff08RACI\uff09\u3001\u4e8b\u524d\u5206\u914d\u30a4\u30cb\u30b7\u30a2\u30c6\u30a3\u30d6\uff08PDI\uff09\u3001Rights CoLab\u3001\u5357\u90e8\u4e0d\u5e73\u7b49\u7814\u7a76\u30bb\u30f3\u30bf\u30fc\uff08SCIS\uff09\u3001\u56fd\u9023\u958b\u767a\u8a08\u753b\uff08UNDP\uff09<\/td><td>\u5305\u6442\u7684\u6210\u9577\u306e\u305f\u3081\u306e\u4f01\u696d\u9023\u5408\uff08B4IG\uff09\u3001OECD<\/td><td>\u6301\u7d9a\u53ef\u80fd\u306a\u958b\u767a\u306e\u305f\u3081\u306e\u4e16\u754c\u7d4c\u6e08\u4eba\u4f1a\u8b70\uff08WBCSD\uff09\u3001\u5305\u62ec\u7684\u8cc7\u672c\u4e3b\u7fa9\u5354\u8b70\u4f1a\uff08CIC\uff09\u3001Shift [5]<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading has-very-light-gray-to-cyan-bluish-gray-gradient-background has-background\" id=\"TISFD\u306e\u76ee\u7684\u304a\u3088\u3073\u30a2\u30d7\u30ed\u30fc\u30c1\"><span class=\"ez-toc-section\" id=\"TISFD%E3%81%AE%E7%9B%AE%E7%9A%84%E3%81%8A%E3%82%88%E3%81%B3%E3%82%A2%E3%83%97%E3%83%AD%E3%83%BC%E3%83%81\"><\/span>TISFD\u306e\u76ee\u7684\u304a\u3088\u3073\u30a2\u30d7\u30ed\u30fc\u30c1<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">TISFD\u306f\u30012023\u5e748\u6708\u306b\u305d\u306e\u76ee\u7684\u3084\u30a2\u30d7\u30ed\u30fc\u30c1\u3092\u307e\u3068\u3081\u305f\u6587\u7ae0\u3092\u516c\u958b\u3057\u307e\u3057\u305f [6]\u3002\u305d\u3053\u3067\u306f\u3001\u305d\u306e\u76ee\u7684\u3092\u9054\u6210\u3059\u308b\u305f\u3081\u306b\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u65b9\u6cd5\u3092\u3068\u308b\u3068\u8ff0\u3079\u3089\u308c\u3066\u3044\u307e\u3059\u3002<br><br><strong>1. \u65e2\u5b58\u306e\u67a0\u7d44\u307f\u3092\u57fa\u790e\u3068\u3057\u305f\u3001\u660e\u78ba\u306a\u958b\u793a\u57fa\u6e96\u306e\u7b56\u5b9a<\/strong><br>\u30fb\u4f01\u696d\u30fb\u6295\u8cc7\u5bb6\u3068\u4eba\u3005\u3068\u306e\u76f8\u4e92\u306e\u5f71\u97ff\u3001\u4f9d\u5b58\u95a2\u4fc2\u3001\u30ea\u30b9\u30af\u3092\u628a\u63e1\u3059\u308b\u3002<br>\u30fb\u4e0d\u5e73\u7b49\u304a\u3088\u3073\u793e\u4f1a\u95a2\u9023\u306e\u554f\u984c\u306b\u3064\u3044\u3066\u306e\u5171\u901a\u7406\u89e3\u3092\u4fc3\u9032\u3057\u3001\u72b6\u6cc1\u306b\u57fa\u3065\u3044\u305f\u6307\u6a19\u8a2d\u8a08\u3092\u884c\u3046\u3002<br>\u30fbTCFD\u304a\u3088\u3073TNFD\u3068\u306e\u76f8\u4e92\u904b\u7528\u6027\u3092\u30b5\u30dd\u30fc\u30c8\u3057\u3001\u65e2\u5b58\u306e\u6301\u7d9a\u53ef\u80fd\u6027\u958b\u793a\u57fa\u6e96\u3068\u306e\u6574\u5408\u6027\u3092\u56f3\u308b\u3002<br>\u30fb\u56fd\u969b\u9023\u5408\u3084OECD\u306a\u3069\u306b\u3088\u3063\u3066\u7b56\u5b9a\u3055\u308c\u305f\u67a0\u7d44\u307f\u3092\u6d3b\u7528\u3057\u3001\u305d\u308c\u3089\u3068\u306e\u6574\u5408\u6027\u3092\u4fc3\u9032\u3059\u308b\u3002<br><br><strong>2. \u56fd\u969b\u7684\u306a\u6a19\u6e96\u8a2d\u5b9a\u6a5f\u95a2\u3068\u306e\u5354\u529b<\/strong><br>\u30fb\u56fd\u969b\u6301\u7d9a\u53ef\u80fd\u6027\u57fa\u6e96\u59d4\u54e1\u4f1a\uff08ISSB\uff09\u3001\u6b27\u5dde\u8ca1\u52d9\u5831\u544a\u8aee\u554f\u30b0\u30eb\u30fc\u30d7\uff08EFRAG\uff09\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30ec\u30dd\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30a4\u30cb\u30b7\u30a2\u30c6\u30a3\u30d6\uff08GRI\uff09\u306a\u3069\u306e\u57fa\u6e96\u8a2d\u5b9a\u6a5f\u95a2\u3068\u306e\u30ca\u30ec\u30c3\u30b8\u30d1\u30fc\u30c8\u30ca\u30fc\u3068\u3057\u3066\u5229\u7528\u53ef\u80fd\u306a\u67a0\u7d44\u307f\u3092\u69cb\u7bc9\u3059\u308b\u3002<br><br><strong>3. \u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u653f\u7b56\u76ee\u6a19\u3078\u306e\u8ca2\u732e<\/strong><br>\u30fb\u6301\u7d9a\u53ef\u80fd\u306a\u958b\u767a\u76ee\u6a19\uff08SDGs\uff09\u306e\u9054\u6210\u306a\u3069\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u653f\u7b56\u76ee\u6a19\u3078\u306e\u8ca2\u732e\u3092\u76ee\u6307\u3057\u3001G20\u3084G7\u306a\u3069\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u653f\u7b56\u30d5\u30a9\u30fc\u30e9\u30e0\u3068\u5354\u529b\u3059\u308b\u3002<br><br><strong>4. \u67a0\u7d44\u307f\u306e\u5b9a\u671f\u7684\u306a\u898b\u76f4\u3057\u3068\u66f4\u65b0<\/strong><br><br>\u3055\u3089\u306b\u3001TISFD\u306f\u3053\u308c\u3089\u306b\u53d6\u308a\u7d44\u3080\u306b\u3042\u305f\u3063\u3066\u3001\u8cc7\u91d1\u63d0\u4f9b\u8005\u3084\u4f01\u696d\u3001\u653f\u5e9c\u3068\u898f\u5236\u5f53\u5c40\u3001\u56fd\u969b\u6a5f\u95a2\u3001\u52b4\u50cd\u7d44\u5408\u3001\u5e02\u6c11\u793e\u4f1a\u3001\u4e0d\u5e73\u7b49\u3084\u793e\u4f1a\u7684\u5371\u5bb3\u307e\u305f\u306f\u5229\u76ca\u3092\u53d7\u3051\u308b\u4eba\u3005\u306a\u3069\u591a\u5c90\u306b\u308f\u305f\u308b\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u3068\u306e\u5bfe\u8a71\u3092\u901a\u3058\u305f\u7d44\u7e54\u904b\u55b6\u3092\u8868\u660e\u3057\u3066\u3044\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\" id=\"TISFD\u3068\u793e\u4f1a\u9762\u60c5\u5831\u958b\u793a\u306e\u4eca\u5f8c\"><span class=\"ez-toc-section\" id=\"TISFD%E3%81%A8%E7%A4%BE%E4%BC%9A%E9%9D%A2%E6%83%85%E5%A0%B1%E9%96%8B%E7%A4%BA%E3%81%AE%E4%BB%8A%E5%BE%8C\"><\/span>TISFD\u3068\u793e\u4f1a\u9762\u60c5\u5831\u958b\u793a\u306e\u4eca\u5f8c<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">TISFD\u306f\u307e\u3060\u305d\u306e\u767a\u5c55\u6bb5\u968e\u306b\u3042\u308a\u3001\u60c5\u5831\u958b\u793a\u306b\u3064\u3044\u3066\u306e\u5177\u4f53\u7684\u306a\u5185\u5bb9\u304c\u65e2\u306b\u793a\u3055\u308c\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4e0a\u8a18\u306e\u6587\u7ae0\u306b\u3088\u308c\u3070\u3001\u307e\u305a\u306fTIFD\u3068TSFD\u306e\u5143\u3005\u306e\u30e1\u30f3\u30d0\u30fc\u306b\u52a0\u3048\u3001\u3088\u308a\u5e83\u7bc4\u306a\u5229\u5bb3\u95a2\u4fc2\u8005\u3092\u542b\u3080\u30ef\u30fc\u30ad\u30f3\u30b0\u30b0\u30eb\u30fc\u30d7\u3092\u8a2d\u7acb\u3059\u308b\u3053\u3068\u304c\u76ee\u6307\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u30ef\u30fc\u30ad\u30f3\u30b0\u30b0\u30eb\u30fc\u30d7\u306f2024\u5e74\u524d\u534a\u306b\u30bf\u30b9\u30af\u30d5\u30a9\u30fc\u30b9\u3092\u7acb\u3061\u4e0a\u3052\u3001\u305d\u306e\u5f8c\u958b\u793a\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306e\u958b\u767a\u304c\u884c\u308f\u308c\u307e\u3059\u3002<br><br><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter is-resized\"><img decoding=\"async\" src=\"https:\/\/lh7-us.googleusercontent.com\/byS7IT92udZqvxwdamHhE_fSGTb9RafR0eFKwA7NOXiLzkdezBC6Lkp9z7uKyHJCypw2CLK8r0lN3GEenzP0oTu11aU54njsVHORUvb_2qqJpDbRgOrYCodkN-ACrG2GH19gGGrTUDj5JCL1NBIeYc0\" alt=\"\" style=\"width:664px;height:auto\"\/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">\u56f32\uff1aTISFD\u306e\u6d3b\u52d5\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb (\u8457\u8005\u4f5c\u6210)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br>\u524d\u8eab\u3068\u3082\u3044\u3048\u308b\u60c5\u5831\u958b\u793a\u67a0\u7d44\u307f\u3067\u3042\u308bTCFD\u3084TNFD\u306f\u3001\u8a2d\u7acb\u304b\u3089\u63d0\u8a00\u516c\u8868\u307e\u30672\u5e74\u307b\u3069\u306e\u671f\u9593\u3092\u304b\u3051\u3066\u3044\u307e\u3059\u3002TISFD\u3082\u305d\u308c\u3089\u3068\u540c\u3058\u5927\u67a0\u306e\u69cb\u6210\uff08\u958b\u793a\u63d0\u8a00\u306e4\u3064\u306e\u67f1\u306a\u3069\uff09\u304c\u63a1\u7528\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u3001\u3053\u308c\u307e\u3067\u3088\u308a\u3082\u65e9\u304f\u8b70\u8ad6\u304c\u5c55\u958b\u3059\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u307e\u305f\u3001TNFD\u306e\u3088\u3046\u306a\u03b2\u7248\u306e\u516c\u958b\u3084\u3001\u56fd\u9023\u306e\u30ac\u30a4\u30c0\u30f3\u30b9\u306a\u3069\u65e2\u5b58\u306e\u30a4\u30cb\u30b7\u30a2\u30c6\u30a3\u30d6\u3068\u306e\u5354\u529b\u306b\u3088\u3063\u3066\u3001\u6700\u7d42\u63d0\u8a00\u306e\u516c\u958b\u524d\u304b\u3089\u6ce8\u76ee\u5ea6\u304c\u4e00\u5c64\u9ad8\u307e\u308b\u3053\u3068\u3082\u8003\u3048\u3089\u308c\u307e\u3059\u3002<br><br>\u591a\u6570\u306e\u57fa\u6e96\u304c\u5b58\u5728\u3059\u308b\u4e2d\u3067\u3001\u958b\u767a\u9014\u4e0a\u306b\u3042\u308bTISFD\u304c\u56fd\u969b\u793e\u4f1a\u3067\u3069\u306e\u7a0b\u5ea6\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u3068\u306a\u308b\u304b\u306f\u672a\u77e5\u6570\u306a\u90e8\u5206\u304c\u591a\u304f\u3042\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u5f71\u97ff\u529b\u306e\u5927\u304d\u3044\u69d8\u3005\u306a\u56fd\u969b\u7d44\u7e54\u304c\u30b5\u30dd\u30fc\u30c8\u3057\u3001\u65e2\u306b\u591a\u304f\u306e\u4f01\u696d\u304c\u91cd\u8981\u8996\u3059\u308bTCFD\u306a\u3069\u3068\u5171\u901a\u9805\u306e\u591a\u3044\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u304c\u5b8c\u6210\u3059\u308c\u3070\u3001\u793e\u4f1a\u9762\u60c5\u5831\u958b\u793a\u3092\u691c\u8a0e\u3059\u308b\u4f01\u696d\u306b\u3068\u3063\u3066\u306e\u5927\u304d\u306a\u9078\u629e\u80a2\u306e\u4e00\u3064\u3068\u306a\u308b\u3053\u3068\u304c\u671f\u5f85\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-very-light-gray-to-cyan-bluish-gray-gradient-background has-background\" 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\">\u672c\u8a18\u4e8b\u3067\u306f\u3001\u793e\u4f1a\u95a2\u9023\u60c5\u5831\u958b\u793a\u306e\u65b0\u305f\u306a\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3068\u3057\u3066\u6ce8\u76ee\u3055\u308c\u308bTISFD\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u3054\u7d39\u4ecb\u3057\u3066\u304d\u307e\u3057\u305f\u3002<br><br>2015\u5e74\u306eTCFD\u7b56\u5b9a\u5f8c\u3001\u4f01\u696d\u306e\u74b0\u5883\u30ea\u30b9\u30af\u3078\u306e\u95a2\u5fc3\u306f\u5927\u304d\u304f\u62e1\u5927\u3057\u3001\u5b9f\u8cea\u7684\u306a\u7fa9\u52d9\u5316\u306b\u3064\u306a\u304c\u308a\u307e\u3057\u305f\u3002\u73fe\u72b6\u306f\u5404\u4f01\u696d\u306e\u5224\u65ad\u306b\u4efb\u3055\u308c\u3066\u3044\u308b\u793e\u4f1a\u9762\u3067\u306e\u30ea\u30b9\u30af\u958b\u793a\u3067\u3059\u304c\u3001TISFD\u516c\u958b\u306b\u3088\u3063\u3066\u540c\u69d8\u306e\u6d41\u308c\u304c\u8d77\u3053\u308b\u3053\u3068\u3082\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u307e\u305f\u3001\u6d77\u5916\u3067\u65e2\u306b\u9032\u3093\u3067\u3044\u308b\u4eba\u6a29DD\u306e\u6cd5\u6574\u5099\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306b\u3082\u3001\u56fd\u969b\u7684\u306a\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3078\u306e\u8fc5\u901f\u306a\u6e96\u62e0\u306f\u4f01\u696d\u306b\u3068\u3063\u3066\u5927\u304d\u306a\u30e1\u30ea\u30c3\u30c8\u3068\u306a\u308a\u307e\u3059\u3002<br><br>\u307e\u3060\u5168\u5bb9\u306e\u898b\u3048\u306a\u3044\u90e8\u5206\u3082\u3042\u308bTISFD\u3067\u3059\u304c\u3001\u6574\u5408\u6027\u3092\u53d6\u308b\u3053\u3068\u304c\u660e\u8a00\u3055\u308c\u3066\u3044\u308b\u56fd\u9023\u6307\u5c0e\u539f\u5247\u306a\u3069\u3092\u53c2\u7167\u3057\u3064\u3064\u3001\u307e\u305a\u306f\u5404\u4f01\u696d\u304c\u4e8b\u696d\u3068\u4eba\u6a29\u30ea\u30b9\u30af\u3068\u306e\u63a5\u70b9\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<br><br>aiESG\u3067\u306f\u3001TISFD\u304a\u3088\u3073\u95a2\u9023\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\u306e\u793e\u4f1a\u9762\u3067\u306e\u60c5\u5831\u958b\u793a\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 class=\"wp-block-paragraph\"><strong>\u304a\u554f\u3044\u5408\u308f\u305b\uff1a<\/strong><br><a href=\"https:\/\/aiesg.co.jp\/contact\/\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/aiesg.co.jp\/contact\/<\/a><br><br><\/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 href=\"https:\/\/www.meti.go.jp\/press\/2021\/11\/20211130001\/20211130001-1.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">20211130001-1.pdf (meti.go.jp)<\/a><br>[2] \u540d\u79f0\u306f\u66ab\u5b9a\u7684\u306a\u3082\u306e\u3067\u3042\u308a\u3001\u4eca\u5f8c\u5909\u66f4\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\uff08<a href=\"https:\/\/www.linkedin.com\/groups\/9506540\/?highlightedUpdateUrn=urn%3Ali%3AgroupPost%3A9506540-7102273685457113088&amp;q=highlightedFeedForGroups\" target=\"_blank\" rel=\"noreferrer noopener\">Taskforce on Inequality and Social-related Financial Disclosures (TISFD) | \u30b0\u30eb\u30fc\u30d7 | LinkedIn<\/a>\uff09<br>[3] &nbsp;<a href=\"https:\/\/thetifd.org\/joint-statement-on-convergence-between-tifd-and-tsfd\" target=\"_blank\" rel=\"noreferrer noopener\">Joint Statement on Convergence Between TIFD and TSFD \u2014 Task Force on Inequality-related Financial Disclosures (TIFD) (thetifd.org)<\/a><br>[4] <a href=\"https:\/\/www.linkedin.com\/groups\/9506540\/?highlightedUpdateUrn=urn%3Ali%3AgroupPost%3A9506540-7102273685457113088&amp;q=highlightedFeedForGroups\" target=\"_blank\" rel=\"noreferrer noopener\">Taskforce on Inequality and Social-related Financial Disclosures (TISFD) | \u30b0\u30eb\u30fc\u30d7 | LinkedIn<\/a><br>[5] \u300c\u56fd\u9023\u30d3\u30b8\u30cd\u30b9\u3068\u4eba\u6a29\u306b\u95a2\u3059\u308b\u6307\u5c0e\u539f\u5247\u300d\u306e\u7814\u7a76\u6a5f\u95a2<br>[6] <a href=\"https:\/\/www.linkedin.com\/feed\/update\/urn:li:activity:7102273687029972992?utm_source=share&amp;utm_medium=member_desktop\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.linkedin.com\/feed\/update\/urn:li:activity:7102273687029972992?utm_source=share&amp;utm_medium=member_desktop<\/a><br><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br><strong>\uff0a\u95a2\u9023\u30da\u30fc\u30b8\uff0a<\/strong><br><strong>Report \u4e00\u89a7 : \u898f\u5236\/\u57fa\u6e96<\/strong><br><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\"><strong>\u3010\u89e3\u8aac\u3011\u975e\u8ca1\u52d9\u60c5\u5831\u958b\u793a\u304a\u3051\u308b\u793e\u4f1a\u9762\u306e\u91cd\u8981\u6027<\/strong><br><a href=\"https:\/\/aiesg.co.jp\/topics\/report\/2301214_tisfd1\/\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/aiesg.co.jp\/topics\/report\/2301214_tisfd1\/<\/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<\/strong><br><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~\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><\/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<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-8f761849 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:70%\"><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-8f761849 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:70%\"><\/div>\n<\/div>\n","protected":false},"author":34,"featured_media":2378,"template":"","report_tag":[24,18,26],"class_list":["post-2316","report","type-report","status-publish","has-post-thumbnail","hentry","report_tag-tisfd","report_tag-18","report_tag-26"],"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\u3011TISFD\uff1a\u4e0d\u5e73\u7b49\u3068\u793e\u4f1a\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u958b\u793a\u30bf\u30b9\u30af\u30d5\u30a9\u30fc\u30b9 | \u682a\u5f0f\u4f1a\u793eaiESG<\/title>\n<meta name=\"description\" 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