{"id":2865,"date":"2024-03-29T09:00:00","date_gmt":"2024-03-29T00:00:00","guid":{"rendered":"https:\/\/aiesg-test.den-web.com\/?post_type=report&#038;p=2865"},"modified":"2024-12-19T21:30:11","modified_gmt":"2024-12-19T12:30:11","slug":"240329_human-natural-capital","status":"publish","type":"report","link":"https:\/\/aiesg.co.jp\/en\/topics\/report\/240329_human-natural-capital\/","title":{"rendered":"Commentary] Nonfinancial Capital: Trends in Human and Natural Capital<br>\u301cDomestic and international disclosure regulations and guidelines"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4eba\u7684\u8cc7\u672c\u3084\u81ea\u7136\u8cc7\u672c\u3068\u3044\u3063\u305f\u6982\u5ff5\u306f\u3001\u8fd1\u5e74\u6025\u901f\u306b\u6d78\u900f\u3057\u3066\u3044\u307e\u3059\u3002\u4eba\u6750\u3084\u74b0\u5883\u3092\u3053\u308c\u307e\u3067\u6349\u3048\u3089\u3048\u3066\u304d\u305f\u3088\u3046\u306a\u8cbb\u7528\u3084\u8cc7\u6e90\u3068\u3057\u3066\u3067\u306f\u306a\u304f\u4f01\u696d\u6d3b\u52d5\u3092\u884c\u3046\u5143\u624b\u3068\u306a\u308b\u300c\u8cc7\u672c\u300d\u3067\u3042\u308b\u3068\u898b\u306a\u3057\u3001\u5e02\u5834\u306b\u958b\u793a\u3059\u308b\u3053\u3068\u3067\u6295\u8cc7\u306e\u5bfe\u8c61\u3068\u3059\u308b\u52d5\u304d\u3067\u3059\u3002<br><br>\u672c\u8a18\u4e8b\u3067\u306f\u3053\u308c\u3089\u306e\u975e\u8ca1\u52d9\u8cc7\u672c\u3092\u3081\u3050\u308b\u52d5\u304d\u306b\u3064\u3044\u3066\u3001\u56fd\u5185\u5916\u306e\u958b\u793a\u898f\u5236\u3084\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3092\u6982\u89b3\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u305d\u308c\u3089\u3092\u8ca8\u5e63\u63db\u7b97\u3057\u8ca1\u52d9\u8af8\u8868\u306b\u53cd\u6620\u3055\u305b\u308b\u300c\u30a4\u30f3\u30d1\u30af\u30c8\u52a0\u91cd\u4f1a\u8a08\u300d\u306e\u8003\u3048\u65b9\u306b\u3064\u3044\u3066\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/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\/240329_human-natural-capital\/#%E9%9D%9E%E8%B2%A1%E5%8B%99%E8%B3%87%E6%9C%AC%E3%81%AE%E9%87%8D%E8%A6%81%E6%80%A7\" >\u975e\u8ca1\u52d9\u8cc7\u672c\u306e\u91cd\u8981\u6027<\/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\/240329_human-natural-capital\/#%E4%BA%BA%E7%9A%84%E8%B3%87%E6%9C%AC%E3%83%BB%E8%87%AA%E7%84%B6%E8%B3%87%E6%9C%AC%E3%81%AE%E8%A6%81%E7%B4%A0\" >\u4eba\u7684\u8cc7\u672c\u30fb\u81ea\u7136\u8cc7\u672c\u306e\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\/240329_human-natural-capital\/#%E4%BA%BA%E7%9A%84%E8%B3%87%E6%9C%AC%E9%96%A2%E9%80%A3%E3%81%AE%E8%A6%8F%E5%88%B6\" >\u4eba\u7684\u8cc7\u672c\u95a2\u9023\u306e\u898f\u5236<\/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\/240329_human-natural-capital\/#%E8%87%AA%E7%84%B6%E8%B3%87%E6%9C%AC%E9%96%A2%E9%80%A3%E3%81%AE%E8%A6%8F%E5%88%B6%E3%83%BB%E3%82%AC%E3%82%A4%E3%83%89%E3%83%A9%E3%82%A4%E3%83%B3\" >\u81ea\u7136\u8cc7\u672c\u95a2\u9023\u306e\u898f\u5236\u30fb\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3<\/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\/240329_human-natural-capital\/#%E3%82%A4%E3%83%B3%E3%83%91%E3%82%AF%E3%83%88%E5%8A%A0%E9%87%8D%E4%BC%9A%E8%A8%88%E3%81%A8%E6%96%B0%E5%9B%BD%E5%AF%8C%E6%8C%87%E6%A8%99\" >\u30a4\u30f3\u30d1\u30af\u30c8\u52a0\u91cd\u4f1a\u8a08\u3068\u65b0\u56fd\u5bcc\u6307\u6a19<\/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\/240329_human-natural-capital\/#%E3%81%8A%E3%82%8F%E3%82%8A%E3%81%AB\" >\u304a\u308f\u308a\u306b<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading has-very-light-gray-to-cyan-bluish-gray-gradient-background has-background\"><span class=\"ez-toc-section\" id=\"%E9%9D%9E%E8%B2%A1%E5%8B%99%E8%B3%87%E6%9C%AC%E3%81%AE%E9%87%8D%E8%A6%81%E6%80%A7\"><\/span>\u975e\u8ca1\u52d9\u8cc7\u672c\u306e\u91cd\u8981\u6027<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u30e2\u30ce\u3092\u751f\u7523\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u5229\u76ca\u3092\u751f\u307f\u51fa\u3059\u88fd\u9020\u696d\u304c\u4e3b\u3060\u3063\u305f\u6642\u4ee3\u3068\u9055\u3044\u3001\u7523\u696d\u306e\u4e2d\u5fc3\u304c\u30b5\u30fc\u30d3\u30b9\u7523\u696d\u3078\u79fb\u308a\u3001\u793e\u4f1a\u7684\u95a2\u5fc3\u3084\u6295\u8cc7\u306e\u4fa1\u5024\u89b3\u304c\u591a\u69d8\u3068\u306a\u3063\u305f\u73fe\u5728\u306b\u304a\u3044\u3066\u306f\u3001\u65e2\u5b58\u306e\u8ca1\u52d9\u8af8\u8868\u4e0a\u306e\u6570\u5024\u3060\u3051\u3067\u4f01\u696d\u4fa1\u5024\u3092\u5224\u65ad\u3059\u308b\u3053\u3068\u304c\u96e3\u3057\u304f\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u5909\u5316\u3059\u308b\u72b6\u6cc1\u306e\u4e2d\u3067\u6301\u7d9a\u53ef\u80fd\u6027\u3092\u8e0f\u307e\u3048\u3066\u4f01\u696d\u306e\u4fa1\u5024\u3092\u5411\u4e0a\u3055\u305b\u308b\u305f\u3081\u306b\u306f\u3001\u512a\u79c0\u306a\u4eba\u6750\u3084\u74b0\u5883\u306e\u6574\u5099\u3092\u300c\u8cc7\u672c\u300d\u3068\u6349\u3048\u3001\u7a4d\u6975\u7684\u306b\u6295\u8cc7\u5bfe\u8c61\u3068\u3057\u3066\u3044\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br><br>\u975e\u8ca1\u52d9\u8cc7\u672c\u306e\u91cd\u8981\u6027\u3092\u793a\u3059\u4e00\u4f8b\u3068\u3057\u3066\u4eba\u6750\u80b2\u6210\u304c\u3042\u3052\u3089\u308c\u307e\u3059\u3002\u4eba\u6750\u304c\u6d41\u52d5\u7684\u306a\u6b27\u7c73\u306b\u304a\u3044\u3066\u306f\u50cd\u304d\u59cb\u3081\u3066\u304b\u3089\u5b66\u3073\u6210\u9577\u3059\u308b\u3053\u3068\u304c\u4e0d\u53ef\u6b20\u3067\u3042\u308b\u4e00\u65b9\u3067\u3001\u65e5\u672c\u4f01\u696d\u306b\u304a\u3044\u3066\u306f\u53e4\u304f\u304b\u3089\u4eba\u6750\u306b\u5341\u5206\u306a\u6295\u8cc7\u3092\u3057\u3066\u304d\u305f\u3068\u306f\u8a00\u3048\u307e\u305b\u3093\u3002\u56f31\u306f\u5404\u56fd\u306eGDP\u306b\u5bfe\u3059\u308b\u4eba\u7684\u6295\u8cc7\u306e\u5272\u5408\u3092\u6bd4\u8f03\u3057\u305f\u30b0\u30e9\u30d5\u3067\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\/xWJrIlEkDy8UTHmNEsi1g1XPSb_DuvYNbB_PvDO0oNyHC3vruE3vqEoGWi3DZcc_ccELDC84V781n5UtnESrq3XChUW8H--QolPtNhHmvtboxP5EaNeSkWthh3yDiuQDRx2DSl9vkmERpnthmTlbyK8\" alt=\"\" style=\"width:482px;height:auto\"\/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\"><strong>\u56f31\uff1a\u4eba\u6750\u6295\u8cc7\uff08OJT\u4ee5\u5916\uff09\u306e\u56fd\u969b\u6bd4\u8f03\uff08GDP\u6bd4\uff09(\u51fa\u5178\uff1a<a href=\"https:\/\/www.meti.go.jp\/shingikai\/sankoshin\/shin_kijiku\/pdf\/008_05_00.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u7d4c\u6e08\u7523\u696d\u7701<\/a>)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br>\u3053\u308c\u3092\u898b\u308b\u3068\u3001\u65e5\u672c\u306e\u4eba\u6750\u6295\u8cc7\u6bd4\u7387\u306f\u6b27\u7c73\u3068\u6bd4\u8f03\u3057\u3066\u9855\u8457\u306b\u4f4e\u3044\u3053\u3068\u304c\u5206\u304b\u308a\u307e\u3059\u3002<br><br>\u307e\u305f\u3001\u4f1a\u793e\u306e\u6301\u3064\u7d14\u8cc7\u7523\u306b\u5bfe\u3059\u308b\u682a\u5f0f\u6642\u4fa1\u7dcf\u984d\u3092\u793a\u3059\u5024\u3067\u3042\u308bPBR\uff08\u682a\u4fa1\u7d14\u8cc7\u7523\u500d\u7387\uff09\u3092\u696d\u7a2e\u3054\u3068\u65e5\u7c73\u6b27\u3067\u6bd4\u8f03\u3059\u308b\u3068\u3001\u5168\u3066\u306e\u696d\u7a2e\u306b\u304a\u3044\u3066\u65e5\u672c\u4f01\u696d\u306e\u5e73\u5747PBR\u304c\u6700\u3082\u4f4e\u304f\u306a\u308a\u307e\u3059\uff082022\u5e743\u6708\u6642\u70b9\uff09[1]\u3002\u3053\u306e\u6307\u6a19\u304c1\u3092\u4e0b\u56de\u308b\u4f01\u696d\u3067\u306f\u3001\u8ca1\u52d9\u4e0a\u306e\u7d14\u8cc7\u7523\u4ee5\u5916\u306e\u975e\u8ca1\u52d9\u8cc7\u672c\u304c\u5e02\u5834\u306b\u304a\u3044\u3066\u30de\u30a4\u30ca\u30b9\u306b\u8a55\u4fa1\u3055\u308c\u3066\u3044\u308b\u3068\u6349\u3048\u3089\u308c\u307e\u3059\uff08\u56f32\uff09\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\/yuqrO4DbHjljMFTVI90Ne3O3c4huJ5vfmgOqBJA2REpgrFDwK1f-JU4rEFZ9FWSobRbVjTc31lOLWvs_NhkHBUe7FpXqndiSsXHo7K0lB7bs_ckQQMMCoI6rpMA1klzM6YiEAMzadmWZ7Mo4E6gk-bM\" alt=\"\" style=\"width:624px;height:auto\"\/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\"><strong>\u56f32\uff1a\u65e5\u7c73\u6b27\u306e\u696d\u7a2e\u5225\u5e73\u5747PBR&nbsp;&nbsp;(\u51fa\u5178\uff1a<a href=\"https:\/\/www.meti.go.jp\/shingikai\/sankoshin\/shin_kijiku\/pdf\/008_05_00.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u7d4c\u6e08\u7523\u696d\u7701<\/a><\/strong>)<br><br>\u3053\u3046\u3057\u305f\u30c7\u30fc\u30bf\u306e\u80cc\u666f\u306b\u306f\u3001\u65e5\u672c\u4f01\u696d\u306e\u4eba\u7684\u8cc7\u672c\u306a\u3069\u3078\u306e\u95a2\u5fc3\u304c\u76f8\u5bfe\u7684\u306b\u4f4e\u304b\u3063\u305f\u3053\u3068\u306b\u52a0\u3048\u3001\u4f01\u696d\u5185\u3067\u884c\u308f\u308c\u3066\u3044\u308b\u53d6\u7d44\u304c\u9069\u5207\u306a\u5f62\u3067\u516c\u958b\u3055\u308c\u3066\u3044\u306a\u3044\u3053\u3068\u306a\u3069\u304c\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<br><\/p>\n\n\n\n<h2 class=\"wp-block-heading has-very-light-gray-to-cyan-bluish-gray-gradient-background has-background\"><span class=\"ez-toc-section\" id=\"%E4%BA%BA%E7%9A%84%E8%B3%87%E6%9C%AC%E3%83%BB%E8%87%AA%E7%84%B6%E8%B3%87%E6%9C%AC%E3%81%AE%E8%A6%81%E7%B4%A0\"><\/span>\u4eba\u7684\u8cc7\u672c\u30fb\u81ea\u7136\u8cc7\u672c\u306e\u8981\u7d20<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4eba\u7684\u8cc7\u672c\u3001\u81ea\u7136\u8cc7\u672c\u3068\u8a00\u3063\u3066\u3082\u3001\u4f01\u696d\u3084\u7d44\u7e54\u306b\u3088\u3063\u3066\u305d\u308c\u3089\u306e\u8a00\u8449\u306e\u5b9a\u7fa9\u306f\u69d8\u3005\u3067\u3042\u308a\u3001\u60f3\u5b9a\u3055\u308c\u308b\u7bc4\u56f2\u306b\u3082\u5e45\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u56fd\u969b\u7d71\u5408\u5831\u544a\u8a55\u8b70\u4f1a\uff08International Integrated Reporting Council\u3001IIRC\uff09\u304c\u516c\u8868\u3059\u308b\u56fd\u969b\u7d71\u5408\u5831\u544a\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af[2]\u3067\u306e\u8aac\u660e\u3092\u5f15\u7528\u3057\u307e\u3059\u3002<br><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u25fe\ufe0f\u4eba\u7684\u8cc7\u672c\uff1a\u4eba\u3005\u306e\u80fd\u529b\u3001\u7d4c\u9a13\u53ca\u3073\u30a4\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u3078\u306e\u610f\u6b32\u3001\u4f8b\u3048\u3070\u3001<br>\u3000\u30fb\u7d44\u7e54\u30ac\u30d0\u30ca\u30f3\u30b9\u30fb\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3001\u30ea\u30b9\u30af\u7ba1\u7406\u30a2\u30d7\u30ed\u30fc\u30c1\u53ca\u3073\u502b\u7406\u7684\u4fa1\u5024\u3078\u306e\u540c\u8abf\u3068\u652f\u6301<br>\u3000\u30fb\u7d44\u7e54\u306e\u6226\u7565\u3092\u7406\u89e3\u3057\u3001\u958b\u767a\u3057\u3001\u5b9f\u8df5\u3059\u308b\u80fd\u529b<br>\u3000\u30fb\u30d7\u30ed\u30bb\u30b9\u3001\u5546\u54c1\u53ca\u3073\u30b5\u30fc\u30d3\u30b9\u3092\u6539\u5584\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u30ed\u30a4\u30e4\u30ea\u30c6\u30a3\u53ca\u3073\u610f\u6b32\u3067\u3042\u308a\u3001<br>\u3000\u3000\u5148\u5c0e\u3057\u3001\u7ba1\u7406\u3057\u3001\u5354\u8abf\u3059\u308b\u305f\u3081\u306e\u80fd\u529b\u3092\u542b\u3080\u3002<br><br>\u25fe\ufe0f\u81ea\u7136\u8cc7\u672c\uff1a\u7d44\u7e54\u306e\u904e\u53bb\u3001\u73fe\u5728\u3001\u5c06\u6765\u306e\u6210\u529f\u306e\u57fa\u790e\u3068\u306a\u308b\u7269\u30fb\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u5168\u3066\u306e\u518d\u751f\u53ef\u80fd\u53ca\u3073\u518d\u751f\u4e0d\u53ef\u80fd\u306a\u74b0\u5883\u8cc7\u6e90\u53ca\u3073\u30d7\u30ed\u30bb\u30b9\u3002\u81ea\u7136\u8cc7\u672c\u306b\u306f\u6b21\u3092\u542b\u3080\u3002<br>\u3000\u30fb\u7a7a\u6c17\u3001\u6c34\u3001\u571f\u5730\u3001\u9271\u7269\u53ca\u3073\u68ee\u6797<br>\u3000\u30fb\u751f\u7269\u591a\u69d8\u6027\u3001\u751f\u614b\u7cfb\u306e\u5065\u5168\u6027<br><br>\uff08\u51fa\u5178\uff1a<a href=\"https:\/\/integratedreporting.ifrs.org\/wp-content\/uploads\/2015\/03\/International_IR_Framework_JP.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u969b\u7d71\u5408\u5831\u544a\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3000\u65e5\u672c\u8a9e\u8a33<\/a>\uff09<br><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br>\u307e\u305f\u3001\u4eba\u7684\u8cc7\u672c\u306b\u95a2\u3057\u3066\u306f2022\u5e74\u306b\u5185\u95a3\u5b98\u623f\u975e\u8ca1\u52d9\u60c5\u5831\u53ef\u8996\u5316\u7814\u7a76\u4f1a\u304c\u767a\u8868\u3057\u305f\u300c\u4eba\u7684\u8cc7\u672c\u53ef\u8996\u5316\u6307\u91dd[3]\u300d\u306e\u4e2d\u3067\u3001\u4ee5\u4e0b\u306e\u8868\u306e\u3088\u3046\u306a\u958b\u793a\u4e8b\u9805\u306e\u4f8b\u304c\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br><br><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u88681 \uff1a\u4eba\u7684\u8cc7\u672c\u306e\u958b\u793a\u4e8b\u9805&nbsp;(\u51fa\u5178\uff1a\u5185\u95a3\u5b98\u623f\u300c<a href=\"https:\/\/www.cas.go.jp\/jp\/houdou\/pdf\/20220830shiryou1.pdf\">\u4eba\u7684\u8cc7\u672c\u53ef\u8996\u5316\u6307\u91dd<\/a>\u300d\u3088\u308a\u8457\u8005\u4f5c\u6210)<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\" style=\"font-size:15px\"><table><tbody><tr><td>\u5206\u91ce<\/td><td>\u958b\u793a\u4e8b\u9805\u306e\u4f8b<\/td><\/tr><tr><td>\u4eba\u6750\u80b2\u6210<\/td><td>\u30ea\u30fc\u30c0\u30fc\u30b7\u30c3\u30d7\u80b2\u6210\u30b9\u30ad\u30eb\uff0f\u7d4c\u9a13<\/td><\/tr><tr><td>\u30a8\u30f3\u30b2\u30fc\u30b8\u30e1\u30f3\u30c8<\/td><td>\u30a8\u30f3\u30b2\u30fc\u30b8\u30e1\u30f3\u30c8<\/td><\/tr><tr><td>\u6d41\u52d5\u6027<\/td><td>\u63a1\u7528\u7dad\u6301\u30b5\u30af\u30bb\u30c3\u30b7\u30e7\u30f3<\/td><\/tr><tr><td>\u30c0\u30a4\u30d0\u30fc\u30b7\u30c6\u30a3<\/td><td>\u30c0\u30a4\u30d0\u30fc\u30b7\u30c6\u30a3\u975e\u5dee\u5225\u80b2\u5150\u4f11\u696d<\/td><\/tr><tr><td>\u5065\u5eb7\u30fb\u5b89\u5168<\/td><td>\u7cbe\u795e\u7684\u5065\u5eb7\u8eab\u4f53\u7684\u5065\u5eb7\u5b89\u5168<\/td><\/tr><tr><td>\u52b4\u50cd\u6163\u884c<\/td><td>\u52b4\u50cd\u6163\u884c\u5150\u7ae5\u52b4\u50cd\uff0f\u5f37\u5236\u52b4\u50cd\u8cc3\u91d1\u306e\u516c\u6b63\u6027\u798f\u5229\u539a\u751f\u7d44\u5408\u3068\u306e\u95a2\u4fc2<\/td><\/tr><tr><td>\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\uff0f\u502b\u7406<\/td><td>\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\uff0f\u502b\u7406<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><br>\u3044\u305a\u308c\u306e\u5b9a\u7fa9\u306b\u304a\u3044\u3066\u3082\u3001\u6301\u7d9a\u53ef\u80fd\u6027\u3092\u542b\u3081\u305f\u8996\u70b9\u304b\u3089\u4f01\u696d\u306e\u4fa1\u5024\u3092\u6e2c\u308b\u4e0a\u3067\u5fc5\u8981\u306a\u60c5\u5831\u3067\u3042\u308b\u4e00\u65b9\u3067\u3001\u65e2\u5b58\u306e\u65b9\u6cd5\u3067\u5b9a\u91cf\u5316\u3059\u308b\u3053\u3068\u3084\u8cc7\u672c\u3068\u3057\u3066\u306e\u30ea\u30bf\u30fc\u30f3\u3092\u60f3\u5b9a\u3059\u308b\u3053\u3068\u304c\u56f0\u96e3\u306a\u4e8b\u9805\u304c\u591a\u304f\u3042\u308a\u307e\u3059\u3002\u4ee5\u964d\u3067\u306f\u3001\u3053\u308c\u3089\u306e\u975e\u8ca1\u52d9\u8cc7\u672c\u3092\u5b9f\u969b\u306b\u6e2c\u5b9a\u30fb\u958b\u793a\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u306e\u898f\u5236\u3084\u52d5\u5411\u3092\u898b\u3066\u3044\u304d\u307e\u3059\u3002<br><\/p>\n\n\n\n<h2 class=\"wp-block-heading has-very-light-gray-to-cyan-bluish-gray-gradient-background has-background\"><span class=\"ez-toc-section\" id=\"%E4%BA%BA%E7%9A%84%E8%B3%87%E6%9C%AC%E9%96%A2%E9%80%A3%E3%81%AE%E8%A6%8F%E5%88%B6\"><\/span>\u4eba\u7684\u8cc7\u672c\u95a2\u9023\u306e\u898f\u5236<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4eba\u7684\u8cc7\u672c\u306e\u958b\u793a\u3084\u305d\u306e\u7fa9\u52d9\u5316\u306f\u6b27\u7c73\u304c\u5148\u884c\u3057\u3066\u304d\u307e\u3057\u305f\u3002EU\u306f2014\u5e74\u304b\u3089\u300cNFRD\uff08Non-Financial Reporting Directive\u3001\u975e\u8ca1\u52d9\u60c5\u5831\u958b\u793a\u6307\u4ee4\uff09\u300d\u306b\u304a\u3044\u3066\u5f93\u696d\u54e1500\u4eba\u4ee5\u4e0a\u306e\u4f01\u696d\u306b\u5bfe\u3057\u3066\u300c\u793e\u4f1a\u3068\u5f93\u696d\u54e1\u300d\u3092\u542b\u3080\u60c5\u5831\u958b\u793a\u3092\u7fa9\u52d9\u4ed8\u3051\u3066\u304a\u308a\u30012024\u5e74\u5ea6\u304b\u3089\u300cCSRD\uff08Corporate Sustainability Reporting Directive\u3001\u4f01\u696d\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u6307\u4ee4\uff09\u300d\u306b\u3088\u3063\u3066\u9069\u5fdc\u7bc4\u56f2\u304c\u62e1\u5927\u3055\u308c\u307e\u3059[4]\u3002<br><br>CSRD\u306e\u9069\u7528\u7bc4\u56f2\u3084\u6642\u671f\u306b\u3064\u3044\u3066\u306f\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3067\u304a\u8aad\u307f\u3044\u305f\u3060\u3051\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/aiesg.co.jp\/topics\/report\/2301120_csrd\/\" target=\"_blank\" rel=\"noreferrer noopener\">\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~ | aiESG<\/a><br><br>\u7c73\u56fd\u3067\u306f2020\u5e7411\u6708\u306b\u5168\u3066\u306e\u4e0a\u5834\u4f01\u696d\u306b\u5bfe\u3057\u3066\u4eba\u7684\u8cc7\u672c\u95a2\u9023\u60c5\u5831\u306e\u958b\u793a\u304c\u7fa9\u52d9\u5316\u3055\u308c\u307e\u3057\u305f\u3002\u307e\u305f\u30012021\u5e74\u306b\u306f\u4eba\u7684\u8cc7\u672c8\u9805\u76ee\u306e\u958b\u793a\u3092\u7fa9\u52d9\u4ed8\u3051\u308b\u300c\u4eba\u6750\u6295\u8cc7\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u300d\u304c\u63d0\u51fa\u3055\u308c\u307e\u3057\u305f\u3002\u6cd5\u6848\u306f\u3053\u306e\u5e74\u306b\u306f\u63a1\u6c7a\u306b\u306f\u81f3\u308a\u307e\u305b\u3093\u3067\u3057\u305f\u304c\u30012023\u5e749\u6708\u306b\u518d\u5ea6\u63d0\u51fa\u3055\u308c\u3066\u3044\u307e\u3059[5][6]\u3002<br><br>\u56fd\u5185\u3067\u306f\u30012023\u5e741\u670831\u65e5\u4ed8\u3067\u516c\u5e03\u30fb\u65bd\u884c\u3055\u308c\u305f\u300c\u4f01\u696d\u5185\u5bb9\u7b49\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u5185\u95a3\u5e9c\u4ee4[7]\u300d\u306e\u4e2d\u3067\u3001\u4eba\u7684\u8cc7\u672c\u306b\u95a2\u3059\u308b\u6226\u7565\u3084\u76ee\u6a19\u306e\u958b\u793a\u304c\u7fa9\u52d9\u5316\u3055\u308c\u307e\u3057\u305f\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u4e2d\u3067\u4eba\u6750\u80b2\u6210\u65b9\u91dd\u3001\u793e\u5185\u74b0\u5883\u6574\u5099\u65b9\u91dd\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u3084\u3001\u6e2c\u5b9a\u53ef\u80fd\u306a\u6307\u6a19\u76ee\u6a19\u53ca\u3073\u9032\u6357\u72b6\u6cc1\u3092\u793a\u3059\u3053\u3068\u306a\u3069\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059[8]\u3002<br><br><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u88682 \uff1a\u56fd\u5185\u5916\u306e\u4eba\u7684\u8cc7\u672c\u958b\u793a\u7fa9\u52d9\u5316\u306e\u52d5\u304d<br>&nbsp;(\u51fa\u5178\uff1a\u7d4c\u6e08\u7523\u696d\u7701\u300c<a href=\"https:\/\/www.meti.go.jp\/shingikai\/economy\/jinteki_shihon\/pdf\/004_02_00.pdf\">\u4e8b\u52d9\u5c40\u8aac\u660e\u8cc7\u6599<\/a>\u300d\u3092\u3082\u3068\u306b\u8457\u8005\u4f5c\u6210)<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\" style=\"font-size:15px\"><table><tbody><tr><td colspan=\"2\">\u6b27\u5dde<\/td><\/tr><tr><td>2014\u5e74<\/td><td>\u300c\u793e\u4f1a\u3068\u5f93\u696d\u54e1\u300d\u3092\u542b\u3080\u60c5\u5831\u958b\u793a\u7fa9\u52d9\u4ed8\u3051\uff08NFRD\uff09<\/td><\/tr><tr><td>2019\u5e74<\/td><td>ISO\u304c\u4eba\u7684\u8cc7\u672c\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u306b\u95a2\u3059\u308b\u6307\u6a19\u3092\u6574\u7406\uff08ISO30414\uff09<\/td><\/tr><tr><td>2021\u5e74<\/td><td>NFRD\u6539\u5b9a\u6848\u767a\u8868<\/td><\/tr><tr><td>2024\u5e74<\/td><td>CSRD\u9069\u7528\u958b\u59cb<\/td><\/tr><tr><td colspan=\"2\">\u7c73\u56fd<\/td><\/tr><tr><td>2020\u5e74<\/td><td>\u4eba\u7684\u8cc7\u672c\u306b\u95a2\u3059\u308b\u60c5\u5831\u958b\u793a\u304c\u7fa9\u52d9\u5316\uff08Regulation S-K\u6539\u6b63\uff09<\/td><\/tr><tr><td>2021\u5e74<\/td><td>\u300c\u4eba\u6750\u6295\u8cc7\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u300d\u4e0b\u9662\u901a\u904e<\/td><\/tr><tr><td>2023\u5e74<\/td><td>\u4e0a\u8a18\u6cd5\u6848\u518d\u63d0\u51fa<\/td><\/tr><tr><td colspan=\"2\">\u65e5\u672c<\/td><\/tr><tr><td>2023\u5e74<\/td><td>\u300c\u4f01\u696d\u5185\u5bb9\u7b49\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\u300d\u516c\u5e03\u30fb\u65bd\u884c<\/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\"><span class=\"ez-toc-section\" id=\"%E8%87%AA%E7%84%B6%E8%B3%87%E6%9C%AC%E9%96%A2%E9%80%A3%E3%81%AE%E8%A6%8F%E5%88%B6%E3%83%BB%E3%82%AC%E3%82%A4%E3%83%89%E3%83%A9%E3%82%A4%E3%83%B3\"><\/span>\u81ea\u7136\u8cc7\u672c\u95a2\u9023\u306e\u898f\u5236\u30fb\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u81ea\u7136\u8cc7\u672c\u306b\u95a2\u3059\u308b\u60c5\u5831\u958b\u793a\u306b\u3064\u3044\u3066\u306f\u3001\u8cc7\u6e90\u306e\u5229\u7528\u3084\u751f\u7269\u591a\u69d8\u6027\u306a\u3069\u8907\u6570\u306e\u89b3\u70b9\u304b\u3089\u898f\u5236\u3084\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u304c\u7b56\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br><br>\u7279\u306b\u56fd\u969b\u7684\u306a\u30a4\u30cb\u30b7\u30a2\u30c6\u30a3\u30d6\u3068\u3057\u3066\u6ce8\u76ee\u3055\u308c\u3066\u3044\u308b\u306e\u304cTNFD\uff08Taskforce on Nature-related Financial Disclosures\u3001 \u81ea\u7136\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u958b\u793a\u30bf\u30b9\u30af\u30d5\u30a9\u30fc\u30b9\uff09\u3067\u3059\u3002TNFD\u306b\u95a2\u3057\u3066\u306f\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<br><br><a href=\"https:\/\/aiesg.co.jp\/topics\/report\/230913_tnfdreport\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u3010\u89e3\u8aac\u3011TNFD\u3068\u306f\uff1f\u91d1\u878d\u3068\u81ea\u7136\u74b0\u5883\u306e\u65b0\u3057\u3044\u67b6\u3051\u6a4b | aiESG<\/a><br><br>\u307e\u305f\u3001\u81ea\u7136\u8cc7\u672c\u30b3\u30a2\u30ea\u30b7\u30e7\u30f3\uff08Natural Capital Coalition\uff09\u304c\u4f01\u696d\u306e\u610f\u601d\u6c7a\u5b9a\u306b\u81ea\u7136\u8cc7\u672c\u3092\u542b\u3081\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u30662016\u5e74\u306b\u7b56\u5b9a\u3057\u305f\u300c\u81ea\u7136\u8cc7\u672c\u30d7\u30ed\u30c8\u30b3\u30eb[9]\u300d\u3084\u3001\u60c5\u5831\u958b\u793a\u3092\u76ee\u7684\u3068\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3067\u3042\u308bTNFD\u306b\u5bfe\u3057\u3066\u4f01\u696d\u306e\u76ee\u6a19\u8a2d\u5b9a\u306e\u969b\u306e\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3068\u3057\u3066\u958b\u767a\u3055\u308c\u305fSBTs for Nature\uff08<a href=\"https:\/\/docs.google.com\/document\/d\/1YQsyXdQloYx6kJr9GidcFLpzYhW7Dsql34vLulqJSUs\/edit#heading=h.8fhbf6z2scun\" target=\"_blank\" rel=\"noreferrer noopener\">SBTN\u30d6\u30ed\u30b0\u30002\/19\u521d\u7a3f &#8211; Google \u30c9\u30ad\u30e5\u30e1\u30f3\u30c8<\/a>\uff09\u306a\u3069\u304c\u53c2\u7167\u3055\u308c\u307e\u3059\u3002<br><br>\u60c5\u5831\u958b\u793a\u306e\u7fa9\u52d9\u5316\u306b\u95a2\u3057\u3066\u306f\u3001\u6b27\u5dde\u3067\u306f\u4eba\u7684\u8cc7\u672c\u3068\u540c\u69d8\u306bESRS\u304a\u3088\u3073CSRD\u306b\u3088\u308b\u7fa9\u52d9\u4ed8\u3051\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u307b\u304b\u30012022\u5e74\u306b\u306f\u81ea\u7136\u7834\u58ca\u306e\u56de\u5fa9\u3092\u76ee\u6307\u3059\u56fd\u969b\u7d44\u7e54Business for Nature\u306b\u3088\u3063\u3066\u3001\u5404\u56fd\u653f\u5e9c\u306b\u5bfe\u3057\u3066\u81ea\u7136\u8cc7\u672c\u306b\u5bfe\u3059\u308b\u60c5\u5831\u958b\u793a\u3092\u4f01\u696d\u306b\u7fa9\u52d9\u5316\u3059\u308b\u8981\u8acb\u304c\u767a\u8868\u3055\u308c\u3001\u4e16\u754c\u3067400\u793e\u4ee5\u4e0a\u304c\u7f72\u540d\u3057\u3066\u3044\u307e\u3059[10]\u3002<br><br>\u56fd\u5185\u3067\u306f2022\u5e74\u5ea6\u4ee5\u964d\u3001\u6771\u8a3c\u30d7\u30e9\u30a4\u30e0\u4e0a\u5834\u4f01\u696d\u306b\u5bfe\u3057TCFD\uff08Taskforce on Climate-related Financial Disclosures\u3001 \u6c17\u5019\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u958b\u793a\u30bf\u30b9\u30af\u30d5\u30a9\u30fc\u30b9\uff09\u306b\u57fa\u3065\u304f\u60c5\u5831\u958b\u793a\u304c\u5b9f\u8cea\u7684\u306b\u7fa9\u52d9\u5316\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u3046\u3057\u305f\u7fa9\u52d9\u5316\u306e\u6d41\u308c\u306f\u6c17\u5019\u5909\u52d5\u306b\u7559\u307e\u3089\u305a\u3001\u81ea\u7136\u8cc7\u672c\u5168\u4f53\u3078\u62e1\u5927\u3057\u3066\u3044\u304f\u3053\u3068\u3082\u8003\u3048\u3089\u308c\u307e\u3059\u3002<br><\/p>\n\n\n\n<h2 class=\"wp-block-heading has-very-light-gray-to-cyan-bluish-gray-gradient-background has-background\"><span class=\"ez-toc-section\" id=\"%E3%82%A4%E3%83%B3%E3%83%91%E3%82%AF%E3%83%88%E5%8A%A0%E9%87%8D%E4%BC%9A%E8%A8%88%E3%81%A8%E6%96%B0%E5%9B%BD%E5%AF%8C%E6%8C%87%E6%A8%99\"><\/span>\u30a4\u30f3\u30d1\u30af\u30c8\u52a0\u91cd\u4f1a\u8a08\u3068\u65b0\u56fd\u5bcc\u6307\u6a19<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u3053\u307e\u3067\u3001\u73fe\u5728\u591a\u304f\u306e\u56fd\u3084\u4f01\u696d\u304c\u53d6\u308a\u7d44\u3093\u3067\u3044\u308b\u4e3b\u8981\u306a\u60c5\u5831\u958b\u793a\u30b7\u30b9\u30c6\u30e0\u3092\u3044\u304f\u3064\u304b\u3054\u7d39\u4ecb\u3057\u307e\u3057\u305f\u3002\u3057\u304b\u3057\u3001\u3053\u308c\u3089\u306e\u898f\u5236\u3084\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306f\u3042\u304f\u307e\u3067\u5404\u4f01\u696d\u306e\u73fe\u72b6\u306e\u53d6\u7d44\u3092\u793a\u3057\u3066\u3044\u308b\u306b\u3059\u304e\u305a\u3001\u305d\u308c\u304c\u3069\u306e\u3088\u3046\u306b\u4f01\u696d\u306e\u4fa1\u5024\u306b\u3064\u306a\u304c\u308b\u8cc7\u672c\u3068\u306a\u308b\u306e\u304b\u3001\u5177\u4f53\u7684\u306a\u5224\u65ad\u306f\u6295\u8cc7\u5bb6\u306e\u8aad\u307f\u53d6\u308a\u65b9\u306b\u5927\u304d\u304f\u59d4\u306d\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u3053\u3067\u8fd1\u5e74\u6ce8\u76ee\u3055\u308c\u59cb\u3081\u3066\u3044\u308b\u306e\u304c\u3001\u4f01\u696d\u304c\u74b0\u5883\u3084\u793e\u4f1a\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u3092\u8ca8\u5e63\u5358\u4f4d\u306b\u63db\u7b97\u3059\u308b\u300c\u30a4\u30f3\u30d1\u30af\u30c8\u52a0\u91cd\u4f1a\u8a08\uff08Impact-weighted accounts\u3001IWA\uff09\u300d\u3068\u3044\u3046\u6982\u5ff5\u3067\u3059\u3002<br><br>\u30a4\u30f3\u30d1\u30af\u30c8\u52a0\u91cd\u4f1a\u8a08\u306f\u30cf\u30fc\u30d0\u30fc\u30c9\u30fb\u30d3\u30b8\u30cd\u30b9\u30fb\u30b9\u30af\u30fc\u30eb\u306a\u3069\u306b\u3088\u3063\u3066\u958b\u767a\u304c\u9032\u3081\u3089\u308c\u3066\u3044\u308b\u3082\u306e\u3067\u3001\u4eba\u7684\u8cc7\u672c\u3084\u81ea\u7136\u8cc7\u672c\u3092\u6e2c\u5b9a\u3057\u8ca8\u5e63\u4fa1\u5024\u63db\u7b97\u3092\u884c\u3046\u3053\u3068\u3067\u4f01\u696d\u306e\u640d\u76ca\u8a08\u7b97\u66f8\u3084\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u53cd\u6620\u3059\u308b\u3053\u3068\u3092\u610f\u56f3\u3057\u3066\u3044\u307e\u3059[11]\u30022022 \u5e74\u306b\u30aa\u30e9\u30f3\u30c0\u306e\u30a4\u30f3\u30d1\u30af\u30c8\u30a8\u30b3\u30ce\u30df\u30fc\u8ca1\u56e3\uff08Impact Economy Foundation)\u304c\u516c\u8868\u3057\u305f\u300c\u30a4\u30f3\u30d1\u30af\u30c8\u52a0\u91cd\u4f1a\u8a08\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\uff08Impact-weighted accounts framework\u3001IWAF\u300d\u306b\u304a\u3044\u3066\u3001\u30a4\u30f3\u30d1\u30af\u30c8\u52a0\u91cd\u4f1a\u8a08\u5c0e\u5165\u306e\u6d41\u308c\u3084\u4fa1\u5024\u63db\u7b97\u306e\u969b\u306e\u4fc2\u6570\u306e\u4e00\u90e8\u304c\u516c\u958b\u3055\u308c\u3066\u3044\u307e\u3059[12]\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\/db8SqbuX5dMPcG-WhaGlonzi_OjhL4LatOEtVi-4yQHU1G8HOfIXk_tEFw0lKdRbI2mxahrZr_h9Gv-rv3HuOF7Q6_5DExt6ZcuDvpTWIWqjqXJ3BKqinDbl--Nlc_6pZig0ABsXIz565SkOQY5lV-c\" alt=\"\" style=\"width:785px;height:auto\"\/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\"><strong>\u56f3\uff13\uff1a\u30a4\u30f3\u30d1\u30af\u30c8\u52a0\u91cd\u4f1a\u8a08\u306e\u624b\u9806&nbsp;&nbsp;(\u51fa\u5178\uff1aImpact-weighted accounts framework)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br>\u3053\u306e\u6307\u6a19\u306f\u3001\u3053\u308c\u307e\u3067\u300c\u975e\u8ca1\u52d9\u300d\u3067\u3042\u3063\u305f\u81ea\u7136\u74b0\u5883\u3084\u4eba\u8ca1\u3068\u3044\u3063\u305f\u9805\u76ee\u3092\u8ca1\u52d9\u60c5\u5831\u3068\u9023\u7d9a\u3057\u3066\u6349\u3048\u308b\u3053\u3068\u3092\u53ef\u80fd\u306b\u3059\u308b\u70b9\u3067\u753b\u671f\u7684\u3067\u3042\u308b\u3068\u8a00\u3048\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u65b9\u6cd5\u8ad6\u306e\u9078\u629e\u306b\u8a55\u4fa1\u984d\u304c\u5927\u304d\u304f\u4f9d\u5b58\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u306a\u3069\u3001\u7559\u610f\u3059\u3079\u304d\u70b9\u3082\u5b58\u5728\u3057\u307e\u3059[13]\u3002<br><br>\u5730\u57df\u306e\u8c4a\u304b\u3055\u3092\u5224\u5b9a\u3059\u308b\u65b0\u56fd\u5bcc\u6307\u6a19\uff08Inclusive Wealth Index\u3001IWI\uff09\u3082\u3001\u975e\u8ca1\u52d9\u60c5\u5831\u3092\u65e2\u5b58\u306e\u6307\u6a19\u306b\u53d6\u308a\u5165\u308c\u308b\u8a66\u307f\u306e\u3072\u3068\u3064\u3067\u3059\u30022012\u5e74\u306b\u56fd\u9023\u6301\u7d9a\u53ef\u80fd\u306a\u958b\u767a\u4f1a\u8b70\uff08\u30ea\u30aa\uff0b20\uff09\u3067\u793a\u3055\u308c\u305fIWI\u306f\u3001\u4eba\u5de5\u8cc7\u672c\uff08\u9053\u8def\u3001\u5efa\u7269\u3001\u6a5f\u68b0\uff09\u30fb\u4eba\u7684\u8cc7\u6e90\uff08\u6559\u80b2\u3001\u5065\u5eb7\uff09\u30fb\u81ea\u7136\u8cc7\u672c\uff08\u571f\u5730\u3001\u6f01\u696d\u3001\u6c17\u5019\u3001\u9271\u7269\u8cc7\u6e90\uff09\u306e\u4fa1\u5024\u3092\u5168\u3066\u542b\u3081\u3066\u7b97\u51fa\u3059\u308b\u3053\u3068\u3067\u3001GDP\u306b\u4ee3\u308f\u3063\u3066\u56fd\u3084\u5730\u57df\u306e\u8c4a\u304b\u3055\u3092\u8868\u3057\u307e\u3059\uff08\u56f34\uff09\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\/ghC7THARvpR9xZtplpn6e4mpTsYOxMP9jvUf0ZR3ZmK1Plat0fyuujlJg9i636rXF-CoBGijc8ab6j8CBS9u-JctNcTpGBHpbunIz9riShqA8omgictNNEQaodq9gYOC7a8hQUk9VmDIOe7pKuQ50rw\" alt=\"\" style=\"width:598px;height:auto\"\/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\"><strong>\u56f34\uff1aIWI\u3092\u69cb\u6210\u3059\u308b\u8cc7\u672c<br>&nbsp;&nbsp;(\u51fa\u5178\uff1a<a href=\"https:\/\/wedocs.unep.org\/handle\/20.500.11822\/43131;jsessionid=18DBFDEF5641F978FFC03BA2FB3FFAED\" target=\"_blank\" rel=\"noreferrer noopener\">Inclusive Wealth Report 2023: Measuring Sustainability and Equity<\/a>)<\/strong><br><br><br>IWI\u306b\u3064\u3044\u3066\u306f\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\/240221_iwi\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u3010\u89e3\u8aac\u3011IWI\uff08\u65b0\u56fd\u5bcc\u6307\u6a19: Inclusive Wealth Index\uff09\u301c\u30a6\u30a7\u30eb\u30d3\u30fc\u30a4\u30f3\u30b0\u3092\u6e2c\u308b\u65b0\u305f\u306a\u6307\u6a19\u301c | aiESG<\/a><br><br>\u4eba\u7684\u8cc7\u672c\u3084\u81ea\u7136\u8cc7\u672c\u3078\u306e\u6ce8\u76ee\u306e\u9ad8\u307e\u308a\u3068\u3068\u3082\u306b\u3001\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u8aac\u660e\u3084\u4f01\u696d\u306e\u53d6\u7d44\u7d39\u4ecb\u3060\u3051\u3067\u306a\u304f\u3001\u3088\u308a\u5ba2\u89b3\u7684\u306a\u6307\u6a19\u3092\u7528\u3044\u305f\u60c5\u5831\u958b\u793a\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u304f\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002aiESG\u3067\u306f\u30b5\u30d7\u30e9\u30a4\u30c1\u30a7\u30fc\u30f3\u306e\u672b\u7aef\u307e\u3067\u9061\u3063\u305fESG\u5206\u6790\u3084\u3001IWI\u306b\u57fa\u3065\u304f\u5206\u6790\u3001\u81ea\u7136\u30fb\u4eba\u7684\u8cc7\u672c\u7d4c\u55b6\u3078\u306e\u6d3b\u7528\u306a\u3069\u3001\u69d8\u3005\u306a\u8996\u70b9\u304b\u3089\u306eESG\u3078\u306e\u30a2\u30d7\u30ed\u30fc\u30c1\u3092\u53ef\u80fd\u306b\u3057\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\"><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\u8fd1\u5e74\u91cd\u8981\u6027\u306e\u5897\u3057\u3066\u3044\u308b\u975e\u8ca1\u52d9\u8cc7\u672c\u3001\u7279\u306b\u4eba\u7684\u8cc7\u672c\u3068\u81ea\u7136\u8cc7\u672c\u306b\u3064\u3044\u3066\u6ce8\u76ee\u3057\u3066\u304d\u307e\u3057\u305f\u3002ESG\u306b\u95a2\u9023\u3059\u308b\u898f\u5236\u3084\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u304c\u4e71\u7acb\u3059\u308b\u4e2d\u3001\u30b9\u30b3\u30a2\u306e\u7372\u5f97\u306b\u6ce8\u529b\u3059\u308b\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u4eca\u4e00\u5ea6\u4f01\u696d\u306e\u6301\u3064\u300c\u8cc7\u672c\u300d\u3068\u3044\u3046\u8996\u70b9\u306b\u7acb\u3061\u8fd4\u3063\u3066\u4f01\u696d\u306e\u610f\u601d\u6c7a\u5b9a\u3084\u4fa1\u5024\u5275\u9020\u306b\u9084\u5143\u3057\u3066\u3044\u304f\u59ff\u52e2\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<br><br>aiESG\u3067\u306f\u3001\u4eba\u7684\u8cc7\u672c\u30fb\u81ea\u7136\u8cc7\u672c\u306b\u3064\u3044\u3066\u306e\u57fa\u672c\u7684\u306a\u5185\u5bb9\u304b\u3089\u5b9f\u969b\u306e\u5206\u6790\u30fb\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&nbsp;<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] <a href=\"https:\/\/www.meti.go.jp\/shingikai\/sankoshin\/shin_kijiku\/pdf\/008_05_00.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u7d4c\u6e08\u7523\u696d\u7701, 2022<\/a><br>[2] <a href=\"https:\/\/integratedreporting.ifrs.org\/wp-content\/uploads\/2015\/03\/International_IR_Framework_JP.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u969b\u7d71\u5408\u5831\u544a\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3000\u65e5\u672c\u8a9e\u8a33<\/a><br>[3] \u5185\u95a3\u5b98\u623f\u3000\u975e\u8ca1\u52d9\u60c5\u5831\u53ef\u8996\u5316\u7814\u7a76\u4f1a\u300c<a href=\"https:\/\/www.cas.go.jp\/jp\/houdou\/pdf\/20220830shiryou1.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u4eba\u7684\u8cc7\u672c\u53ef\u8996\u5316\u6307\u91dd<\/a>\u300d<br>[4] \u7d4c\u6e08\u7523\u696d\u7701\u300c<a href=\"https:\/\/www.meti.go.jp\/policy\/economy\/jinteki_shihon\/pdf\/seminar02.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u4eba\u7684\u8cc7\u672c\u7d4c\u55b6\u306b\u95a2\u3059\u308b\u8abf\u67fb\u306b\u3064\u3044\u3066<\/a>\u300d<br>[5] <a href=\"https:\/\/www.congress.gov\/bill\/117th-congress\/senate-bill\/1815\/text\" target=\"_blank\" rel=\"noreferrer noopener\">Text &#8211; S.1815 &#8211; 117th Congress (2021-2022): Workforce Investment Disclosure Act of 2021 | Congress.gov | Library of Congress<\/a><br>[6] <a href=\"https:\/\/www.congress.gov\/bill\/118th-congress\/senate-bill\/2751\/all-actions?s=1&amp;r=64\" target=\"_blank\" rel=\"noreferrer noopener\">Actions &#8211; S.2751 &#8211; 118th Congress (2023-2024): Workforce Investment Disclosure Act of 2023 | Congress.gov | Library of Congress<\/a><br>[7] <a href=\"https:\/\/www.fsa.go.jp\/topics\/news\/r4\/sonota\/20230131\/03.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u4f01\u696d\u5185\u5bb9\u7b49\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u5185\u95a3\u5e9c\u4ee4<\/a><br>[8] \u91d1\u878d\u5e81\u300c<a href=\"https:\/\/www.fsa.go.jp\/topics\/news\/r4\/singi\/20230523\/01.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u4f01\u696d\u5185\u5bb9\u7b49\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\u7b49\u6539\u6b63\u306e\u89e3\u8aac<\/a>\u300d<br>[9] Natural Capital Coalition\u300c<a href=\"https:\/\/naturalcapitalcoalition.org\/wp-content\/uploads\/2017\/02\/NCC_Protocol_AW_Japanese_Book2.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u81ea\u7136\u8cc7\u672c\u30d7\u30ed\u30c8\u30b3\u30eb<\/a>\u300d<br>[10] <a href=\"https:\/\/www.businessfornature.org\/make-it-mandatory-campaign#MIM-signatory-list\" target=\"_blank\" rel=\"noreferrer noopener\">Make it mandatory &#8211; EN \u2014 Business For Nature<\/a><br>[11] <a href=\"https:\/\/www.hbs.edu\/impact-weighted-accounts\/Documents\/Impact-Weighted-Accounts-Report-2019_preview.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Impact-Weighted-Accounts-Report-2019_preview.pdf (hbs.edu)<\/a><br>[12] <a href=\"https:\/\/impacteconomyfoundation.org\/impactweightedaccountsframework\/#download\" target=\"_blank\" rel=\"noreferrer noopener\">The Impact-Weighted Accounts Framework &#8211; Impact Economy Foundation<\/a><br>[13] \u91d1\u878d\u5e81\u91d1\u878d\u7814\u7a76\u30bb\u30f3\u30bf\u30fc \u300c<a href=\"https:\/\/www.fsa.go.jp\/frtc\/seika\/discussion\/2023\/DP2023-1.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u30a4\u30f3\u30d1\u30af\u30c8\u52a0\u91cd\u4f1a\u8a08\u306e\u73fe\u72b6\u3068\u5c55\u671b<\/a>\u300d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br><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><br><br><strong>\u3010\u89e3\u8aac\u3011IWI\uff08\u65b0\u56fd\u5bcc\u6307\u6a19: Inclusive Wealth Index\uff09\u301c\u30a6\u30a7\u30eb\u30d3\u30fc\u30a4\u30f3\u30b0\u3092\u6e2c\u308b\u65b0\u305f\u306a\u6307\u6a19\u301c<\/strong><br><a href=\"https:\/\/aiesg.co.jp\/topics\/report\/240221_iwi\/\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/aiesg.co.jp\/topics\/report\/240221_iwi\/<\/a><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~\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><strong>\u3010\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\u3011TNFD\u30a2\u30fc\u30ea\u30fc\u30a2\u30c0\u30d7\u30bf\u30fc\u3068\u305d\u306e\u7279\u5fb4<\/strong><br><a href=\"https:\/\/aiesg.co.jp\/topics\/report\/240314_tnfd-early-adaptor\/\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/aiesg.co.jp\/topics\/report\/240314_tnfd-early-adaptor\/<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u3010\u89e3\u8aac\u3011\u30cd\u30a4\u30c1\u30e3\u30fc\u30dd\u30b8\u30c6\u30a3\u30d6 : \u81ea\u7136\u3068\u5171\u751f\u3067\u304d\u308b\u793e\u4f1a\u306e\u5b9f\u73fe \uff5eOECM\u3068\u81ea\u7136\u5171\u751f\u30b5\u30a4\u30c8\u306b\u3064\u3044\u3066\uff5e<\/strong><br><a href=\"https:\/\/aiesg.co.jp\/topics\/report\/240214_nature-positive\/\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/aiesg.co.jp\/topics\/report\/240214_nature-positive\/<\/a><\/p>\n","protected":false},"author":34,"featured_media":2881,"template":"","report_tag":[21,17,18,12,16,26,15],"class_list":["post-2865","report","type-report","status-publish","has-post-thumbnail","hentry","report_tag-csrd","report_tag-tnfd","report_tag-18","report_tag-12","report_tag-16","report_tag-26","report_tag-15"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ 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