{"id":2907,"date":"2024-04-05T09:00:00","date_gmt":"2024-04-05T00:00:00","guid":{"rendered":"https:\/\/aiesg-test.den-web.com\/?post_type=report&#038;p=2907"},"modified":"2024-12-19T21:30:11","modified_gmt":"2024-12-19T12:30:11","slug":"240405_sasbstandard","status":"publish","type":"report","link":"https:\/\/aiesg.co.jp\/en\/topics\/report\/240405_sasbstandard\/","title":{"rendered":"Commentary] Current Status of SASB Standards and Adopted Japanese Companies"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u65e5\u672c\u306b\u304a\u3044\u3066\u30012023\u5e743\u670831\u65e5\u4ee5\u964d\u306e\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u7b49\u3067\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u306e\u958b\u793a\u304c\u7fa9\u52d9\u5316\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br><br>\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u958b\u793a\u306e\u969b\u306b\u3001\u56fd\u969b\u7684\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af(\u958b\u793a\u8981\u4ef6\u57fa\u6e96)\u3068\u3057\u3066SASB(\u7c73\u56fd\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a)\u304c\u63d0\u6848\u3059\u308bSASB\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u306f\u3001\u56fd\u969b\u7684\u306b\u8a8d\u8b58\u3055\u308c\u3064\u3064\u3042\u308b\u57fa\u6e96\u3067\u3042\u308b\u305f\u3081\u3001\u56fd\u30fb\u5730\u57df\u554f\u308f\u305a\u63a1\u629e\u3059\u308b\u4f01\u696d\u6570\u304c\u5897\u52a0\u50be\u5411\u306b\u3042\u308a\u307e\u3059\u3002<br><br>SASB\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u306f\u3001\u6295\u8cc7\u5bb6\u3092\u4e3b\u306b\u5bfe\u8c61\u3068\u3057\u305f11\u7523\u696d77\u696d\u7a2e\u6bce\u306eESG\u60c5\u5831\u958b\u793a\u306b\u3064\u3044\u3066\u898f\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u516c\u5e73\u306a\u4f01\u696d\u9593\u306e\u60c5\u5831\u516c\u958b\u3092\u62c5\u4fdd\u3059\u308b\u3053\u3068\u3067\u3001\u6295\u8cc7\u5bb6\u3084\u8a55\u4fa1\u57fa\u6e96\u304c\u6295\u8cc7\u5bfe\u8c61\u3092\u6c7a\u3081\u308b\u6750\u6599\u3092\u63d0\u4f9b\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u4f01\u696d\u7d4c\u55b6\u306b\u304a\u3051\u308b\u30ea\u30b9\u30af\u30d8\u30c3\u30b8\u3084\u30d6\u30e9\u30f3\u30c7\u30a3\u30f3\u30b0\u5411\u4e0a\u306a\u3069\u306e\u52b9\u679c\u304c\u5927\u304d\u304f\u671f\u5f85\u3067\u304d\u307e\u3059\u3002<br><br>aiESG\u3067\u306f\u3001\u904e\u53bb\u306bSASB\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u306b\u3064\u3044\u3066\u307e\u3068\u3081\u305f\u8a18\u4e8b\u3092\u524d\u5f8c\u7de8\u306e\u4e8c\u7a3f\u516c\u8868\u3057\u3066\u3044\u307e\u3059\u3002SASB\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u3092\u63a1\u629e\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u304b\u3089\u7d30\u304b\u306a\u958b\u793a\u8981\u4ef6\u306b\u3064\u3044\u3066\u307e\u3068\u3081\u3066\u3044\u307e\u3059\u3002<br><br><a href=\"https:\/\/aiesg.co.jp\/topics\/report\/2301025_sasb1\/\" target=\"_blank\" rel=\"noreferrer noopener\">\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<\/a><br><a href=\"https:\/\/aiesg.co.jp\/topics\/report\/2301115_sasb2\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u3010\u89e3\u8aac\u3011ESG\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<\/a><br><br>\u672c\u7a3f\u306f\u3001\u81ea\u793e\u5185\u3067\u3082SASB\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u3092\u63a1\u629e\u3057\u3088\u3046\u304b\u691c\u8a0e\u3057\u3066\u3044\u308b\u62c5\u5f53\u8005\u69d8\u306b\u5411\u3051\u3066\u3001\u65e5\u672c\u4f01\u696d\u306e\u63a1\u629e\u4e8b\u60c5\u306b\u3064\u3044\u3066\u6700\u65b0\u60c5\u5831\u3092\u307e\u3068\u3081\u307e\u3059\u3002\u307e\u305f\u3001aiESG\u306f\u65e5\u672c\u3067\u521d\u3081\u3066ESG\u8a55\u4fa1\u6a5f\u95a2\u3068\u3057\u3066\u56fd\u969b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u300cSASB\u57fa\u6e96\u300d\u30e9\u30a4\u30bb\u30f3\u30b9\u3092\u53d6\u5f97\u3057\u3066\u3044\u307e\u3059\u3002\u6700\u65b0\u60c5\u5831\u306b\u52a0\u3048\u3066\u3001aiESG\u3068\u3057\u3066\u5831\u544a\u66f8\u4f5c\u6210\u3078\u306e\u30b5\u30fc\u30d3\u30b9\u306b\u3064\u3044\u3066\u3082\u672c\u7a3f\u3067\u89e6\u308c\u3066\u3044\u307e\u3059\u3002<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\/240405_sasbstandard\/#1_SASB%E3%82%B9%E3%82%BF%E3%83%B3%E3%83%80%E3%83%BC%E3%83%89%E3%81%AE%E5%9B%BD%E9%9A%9B%E7%9A%84%E3%81%AA%E7%8A%B6%E6%B3%81\" >1. SASB\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u306e\u56fd\u969b\u7684\u306a\u72b6\u6cc1<\/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\/240405_sasbstandard\/#2_%E5%9B%BD%E5%86%85%E4%BC%81%E6%A5%AD%E3%81%AESASB%E6%8E%A1%E6%8A%9E%E4%BA%8B%E6%83%85\" >2. \u56fd\u5185\u4f01\u696d\u306eSASB\u63a1\u629e\u4e8b\u60c5<\/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\/240405_sasbstandard\/#3_SASB%E3%82%B9%E3%82%BF%E3%83%B3%E3%83%80%E3%83%BC%E3%83%89%E6%BA%96%E6%8B%A0%E3%81%AB%E5%90%91%E3%81%91%E3%81%9FaiESG%E3%81%AE%E3%82%B5%E3%83%BC%E3%83%93%E3%82%B9\" >3. SASB\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u6e96\u62e0\u306b\u5411\u3051\u305faiESG\u306e\u30b5\u30fc\u30d3\u30b9<\/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=\"1_SASB%E3%82%B9%E3%82%BF%E3%83%B3%E3%83%80%E3%83%BC%E3%83%89%E3%81%AE%E5%9B%BD%E9%9A%9B%E7%9A%84%E3%81%AA%E7%8A%B6%E6%B3%81\"><\/span>1. SASB\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u306e\u56fd\u969b\u7684\u306a\u72b6\u6cc1<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f01\u696d\u304c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u958b\u793a\u5831\u544a\u66f8(\u7d71\u5408\u5831\u544a\u66f8\u306a\u3069)\u3092\u516c\u958b\u3059\u308b\u969b\u306b\u3001\u60c5\u5831\u306e\u8996\u8a8d\u6027\u3092\u62c5\u4fdd\u3059\u308b\u3068\u3044\u3046\u610f\u5473\u3067\u56fd\u969b\u7684\u306b\u7a2e\u7a2e\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u958b\u793a\u57fa\u6e96\u304c\u63d0\u6848\u3055\u308c\u3066\u3044\u307e\u3059\u3002SASB\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u306f\u3001\u975e\u8ca1\u52d9\u60c5\u5831\u958b\u793a\u3092\u6295\u8cc7\u5bb6\u5411\u3051\u306b\u660e\u77ad\u306b\u3059\u308b\u305f\u3081\u306b\u3001\u7523\u696d\u6bce\u306b\u5206\u985e\u5206\u3051\u3055\u308c\u305f\u57fa\u6e96\u3092\u8a2d\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002<br><br>\u56f3\uff11\u306b\u793a\u3055\u308c\u3066\u3044\u308b\u3088\u3046\u306b\u3001SASB\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u304c\u63d0\u5531\u3055\u308c\u3066\u4ee5\u964d\u3001\u56fd\u30fb\u5730\u57df\u554f\u308f\u305a\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u5831\u544a\u66f8\u306b\u3066SASB\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u3092\u63a1\u629e\u3059\u308b\u4f01\u696d\u304c\u5897\u52a0\u3057\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u682a\u5f0f\u5e02\u5834\u3078\u306e\u52b9\u679c\u7684\u306a\u30a8\u30af\u30b9\u30dd\u30fc\u30b8\u30e3\u30fc\u3092\u63d0\u4f9b\u3057\u3066\u3044\u308bS\uff06P\u30b0\u30ed\u30fc\u30d0\u30eb1200\u6307\u6570\u306b\u542b\u307e\u308c\u308b\u4f01\u696d\u306e\u3046\u3061\u3001906\u793e\u304cSASB\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u3092\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u30ec\u30dd\u30fc\u30c8\u3067\u63a1\u7528\u3057\u3066\u3044\u307e\u3059(2021\u5e74\u304b\u3089\u306e\u7d2f\u8a08)\u3002<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter is-resized\"><img decoding=\"async\" src=\"https:\/\/lh7-us.googleusercontent.com\/2KV4FOZNrFIXbk5gwQkUFPhdB3LPqSl33KQy1zmv-wAW1hoc-85uNff9PROzyEbDILjOfL4xyWci_7Pw0mSh6ONZIipiWhZg5NiMdacGeU-m57CRFo2gaCImOZj31DMwnLkEOmxiReFEZFW4rfKW2lE\" alt=\"\" style=\"width:650px;height:auto\"\/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">\u56f3\uff11\uff1aSASB\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u5831\u544a\u66f8\u3092\u4f5c\u6210\u3057\u3066\u3044\u308b\u4f01\u696d\u6570(\u8d64\u30b0\u30e9\u30d5\uff1a\u5e74\u5225\u306e\u4f01\u696d\u6570\uff1b\u9752\u30b0\u30e9\u30d5\uff1a2021\u5e74\u304b\u3089\u306e\u7d2f\u8a08\u4f01\u696d\u6570) &#8211; <a href=\"https:\/\/sasb.ifrs.org\/about\/global-use\/\" target=\"_blank\" rel=\"noreferrer noopener\">SASB\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8<\/a>\u3088\u308a\u5f15\u7528&nbsp;<br><br>SASB\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u306f\u6cd5\u7684\u62d8\u675f\u529b\u304c\u306a\u3044\u306b\u3082\u95a2\u308f\u3089\u305a\u3001\u63a1\u7528\u3059\u308b\u4f01\u696d\u6570\u304c\u5897\u52a0\u50be\u5411\u3067\u3042\u308b\u7406\u7531\u3068\u3057\u3066\u3001\u57fa\u6e96\u306b\u3057\u305f\u304c\u3063\u3066\u516c\u958b\u3057\u305f\u975e\u8ca1\u52d9\u60c5\u5831\u304c\u4fa1\u683c\u60c5\u5831\u6027(Price Informativeness)\u3092\u5927\u304d\u304f\u6709\u3059\u308b\u3053\u3068\u304c\u6319\u3052\u3089\u308c\u307e\u3059[1]\u3002<br><br>\u4fa1\u683c\u60c5\u5831\u6027\u306f\u3001\u8cc7\u7523\u4fa1\u683c\u306b\u542b\u307e\u308c\u308b\u60c5\u5831\u3068\u4fa1\u5024\u306e\u7a0b\u5ea6\u3092\u793a\u3057\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u516c\u958b\u3055\u308c\u305f\u60c5\u5831\u304c\u6295\u8cc7\u5bb6\u306b\u3068\u3063\u3066\u8ca1\u52d9\u7684\u95a2\u9023\u6027\u3092\u6709\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u610f\u5473\u3057\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u516c\u958b\u3055\u308c\u3066\u3044\u308b\u60c5\u5831\u306b\u3088\u3063\u3066\u5b9f\u969b\u306e\u682a\u4fa1\u3068\u5bfe\u5fdc\u3057\u3066\u3044\u308b\u304b\u3092\u5224\u65ad\u3059\u308b\u6750\u6599\u3068\u3057\u3066\u3001SASB\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u306b\u5247\u3063\u305f\u60c5\u5831\u958b\u793a\u304c\u6295\u8cc7\u5bb6\u306b\u3068\u3063\u3066\u512a\u4f4d\u306b\u50cd\u3044\u3066\u3044\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<br><br>\u52a0\u3048\u3066\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u3078\u95a2\u5fc3\u3092\u62b1\u304f\u6295\u8cc7\u5bb6\u3092\u591a\u304f\u6709\u3059\u308b\u4f01\u696d\u306b\u5f37\u304f\u4fa1\u683c\u60c5\u5831\u6027\u306f\u50cd\u304f\u3053\u3068\u304c\u78ba\u8a8d\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u56fd\u969b\u60c5\u52e2\u7684\u306b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u3078\u306e\u610f\u8b58\u304c\u5f37\u307e\u308b\u5546\u74b0\u5883\u306b\u304a\u3044\u3066SASB\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u306f\u91cd\u8981\u306b\u306a\u308b\u3053\u3068\u304c\u4e88\u60f3\u3067\u304d\u307e\u3059\u3002<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\/1R0FBvCCMCnXsfNwsFWkUydTznPHnFzmVKPezFUOLLa341yUj_3RLEbr4y6zxIwS-XcTFFAixYOOQEMudzbHKY1wsw5mvVuqHyKaFWLaaqd0MgV8KMmW4aMW6I4T4gdcBWe6Of5sORLqbGzRN7qqmws\" alt=\"\" style=\"width:638px;height:auto\" title=\"\u30b0\u30e9\u30d5\"\/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">\u56f3\uff12\uff1aSASB\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u3092\u63a1\u629e\u3057\u3066\u3044\u308b\u4f01\u696d\u3092\u30bb\u30af\u30bf\u30fc\u5225\u5206\u985e(2020\u5e74\u304b\u30892023\u5e74\u307e\u3067\u306e\u7d2f\u8a08\u4f01\u696d\u6570): <a href=\"https:\/\/sasb.ifrs.org\/company-use\/sasb-reporters\/\" target=\"_blank\" rel=\"noreferrer noopener\">SASB\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8<\/a>\u3092\u53c2\u7167<br><br>\u56f3\uff12\u304c\u793a\u3059\u3088\u3046\u306b\u3001\u63a1\u7528\u4f01\u696d\u6570\u306e\u5927\u5c0f\u306f\u3042\u308a\u307e\u3059\u304c\u3001SASB\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u3092\u63a1\u7528\u3059\u308b\u4f01\u696d\u306f\u5168\u30bb\u30af\u30bf\u30fc(\u7523\u696d\u306b\u306f\u66f4\u306b\u3053\u3053\u304b\u3089\u5206\u985e\u5206\u3051\u3055\u308c\u308b)\u304c\u5bfe\u5fdc\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<br><br>\u4eca\u5f8cSASB\u304c\u666e\u53ca\u3057\u3066\u304f\u4e2d\u3067\u3001\u65e5\u672c\u4f01\u696d\u3082\u6295\u8cc7\u5bb6\u3078\u900f\u660e\u6027\u3042\u308b\u60c5\u5831\u3092\u63d0\u4f9b\u3059\u308b\u3068\u3044\u3046\u70b9\u3067\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u66f8\u3078SASB\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u3092\u63a1\u7528\u3059\u308b\u3053\u3068\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u304c\u5897\u3048\u3066\u3044\u304f\u3067\u3057\u3087\u3046\u3002<br><br>\u5b9f\u969b\u306e\u4e8b\u4f8b\u3068\u3057\u3066\u3001\u6b21\u9805\u306b\u304a\u3044\u3066\u65e5\u672c\u4f01\u696d\u306e\u63a1\u7528\u4f8b\u3092\u78ba\u8a8d\u3057\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=\"2_%E5%9B%BD%E5%86%85%E4%BC%81%E6%A5%AD%E3%81%AESASB%E6%8E%A1%E6%8A%9E%E4%BA%8B%E6%83%85\"><\/span>2. \u56fd\u5185\u4f01\u696d\u306eSASB\u63a1\u629e\u4e8b\u60c5<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">SASB\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u3092\u81ea\u793e\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u5831\u544a\u306e\u969b\u306b\u63a1\u7528\u3059\u308b\u65e5\u672c\u4f01\u696d\u3082\u5897\u52a0\u50be\u5411\u3067\u3059\u3002<a href=\"https:\/\/sasb.ifrs.org\/company-use\/sasb-reporters\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u516c\u5f0f\u30b5\u30a4\u30c8<\/a>\u4e0a\u3067\u516c\u8868\u3055\u308c\u3066\u3044\u308bSASB\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u3092\u63a1\u7528\u3057\u305f\u4f01\u696d\u6570\u306f2020\u5e74\u304b\u3089\u306e\u7d2f\u8a08\u306784\u793e\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<br><br>\u591a\u304f\u306e\u65e5\u672c\u4f01\u696d\u306f\u3001\u81ea\u793e\u306e\u5831\u544a\u66f8(\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u3001\u7d71\u5408\u5831\u544a\u66f8\u306a\u3069)\u5185\u306b\u300cSASB\u30a4\u30f3\u30c7\u30c3\u30af\u30b9\u5bfe\u5fdc\u8868\u300d\u306a\u3069\u5225\u9805\u76ee\u3092\u5dfb\u672b\u306b\u8ffd\u52a0\u3059\u308b\u5f62\u3067SASB\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u3078\u306e\u5bfe\u5fdc\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002<br><br>\u672c\u7a3f\u3067\u306f\u30012023\u5e74\u5ea6\u306e\u5831\u544a\u66f8\u306b\u3066SASB\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u5bfe\u5fdc\u3092\u8a18\u8f09\u3057\u3066\u3044\u308b5\u3064\u306e\u65e5\u672c\u4f01\u696d\u3092\u9078\u629e\u3057\u305f\u3046\u3048\u3067\u3001SASB\u5831\u544a\u66f8\u306e\u5f62\u614b\u306b\u3064\u3044\u3066\u7d39\u4ecb\u3057\u307e\u3059\u3002<br><\/p>\n\n\n\n<figure style=\"font-size:15px\" class=\"wp-block-table\"><table><tbody><tr><td>\u4f01\u696d\u540d<\/td><td>\u30bb\u30af\u30bf\u30fc<\/td><td>\u7523\u696d<\/td><td>\u5831\u544a\u66f8\u5f62\u5f0f<\/td><\/tr><tr><td>\u65ed\u5316\u6210<\/td><td>\u8cc7\u6e90\u5909\u63db<\/td><td>Chemical<\/td><td><a href=\"https:\/\/www.asahi-kasei.com\/jp\/sustainability\/basic_information\/library\/report\/pdf\/sustainability_report2023jp.pdf\">\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u66f8<\/a><\/td><\/tr><tr><td>\u4e5d\u5dde\u96fb\u529b<\/td><td>\u30a4\u30f3\u30d5\u30e9\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u30fc<\/td><td>Electric Utilities &amp; Power Generators<\/td><td><a href=\"https:\/\/www.kyuden.co.jp\/ir_library_integratedreport2023.html\">\u7d71\u5408\u5831\u544a\u66f8<\/a><\/td><\/tr><tr><td>\u30de\u30c4\u30c0<\/td><td>\u904b\u8f38<\/td><td>Automobiles<\/td><td><a href=\"https:\/\/www.mazda.com\/globalassets\/ja\/assets\/sustainability\/guideline\/sasb_j.pdf \u3000 https:\/\/www.mazda.com\/globalassets\/ja\/assets\/investors\/library\/annual\/files\/ir2023j_all.pdf#page=37\">SASB\u6307\u6a19\u5831\u544a\u66f8<\/a><\/td><\/tr><tr><td>\u30cb\u30c3\u30b9\u30a4<\/td><td>\u98df\u54c1\u30fb\u98f2\u6599<\/td><td>Processed FoodMeat,Poultry &amp; Dairy<\/td><td><a href=\"https:\/\/nissui.disclosure.site\/assets\/pdf\/report\/2023_sustainability_ja.pdf\">\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u66f8<\/a><\/td><\/tr><tr><td>\u6b66\u7530\u88fd\u85ac<\/td><td>\u30d8\u30eb\u30b9\u30b1\u30a2<\/td><td>Biotechnology &amp; Pharmaceuticals<\/td><td><a href=\"https:\/\/assets-dam.takeda.com\/raw\/upload\/legacy-dotcom\/siteassets\/jp\/home\/corporate-responsibility\/reporting-on-sustainability\/esg_portal\/SASB.pdf  https:\/\/www.takeda.com\/jp\/about\/corporate-responsibility\/corporate-sustainability\/sustainability-approach\/annual-integrated-report\/\">SASB\u6307\u6a19\u5831\u544a\u66f8<\/a><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u8868\uff11\uff1a2023\u5e74\u5ea6SASB\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u5bfe\u5fdc\u3092\u884c\u3063\u305f\u4f01\u696d(\u8457\u8005\u4f5c\u6210)<br><br>\u4e0a\u8ff0\u3057\u305f5\u793e\u306f\u3044\u305a\u308c\u3082\u81ea\u793e\u306e\u975e\u8ca1\u52d9\u60c5\u5831\u3092SASB\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u304c\u6307\u5b9a\u3059\u308b\u958b\u793a\u8981\u6c42\u3068\u7167\u5408\u3059\u308b\u5f62\u3067\u5831\u544a\u66f8\u3092\u4f5c\u6210\u3057\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u30cb\u30c3\u30b9\u30a4\u793e\u304c\u4f8b\u793a\u3059\u308b\u3088\u3046\u306b\u3001\u4e3b\u8981\u4e8b\u696d\u304c\u8907\u6570\u306e\u7523\u696d\u306b\u6e21\u308b\u5834\u5408\u3082\u540c\u3058\u5831\u544a\u66f8\u5185\u306b\u307e\u3068\u3081\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3042\u308a\u3001SASB\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u306f\u67d4\u8edf\u304b\u3064\u7c21\u6f54\u306b\u60c5\u5831\u3092\u63d0\u793a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u3067\u3042\u308b\u3053\u3068\u304c\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<br><br>SASB\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u3078\u6e96\u62e0\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u793a\u3059\u5f62\u5f0f\u3068\u3057\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u4e8c\u901a\u308a\u304c\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<br><br><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">1. \u6307\u5b9a\u8981\u4ef6\u306b\u3064\u3044\u3066\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u30da\u30fc\u30b8\u3078\u3068\u5831\u544a\u66f8\u5185\u3067\u5bfe\u5fdc\u3059\u308b\u30cf\u30a4\u30d1\u30fc\u30ea\u30f3\u30af\u3092\u6d3b\u7528\u3059\u308b\u3002<br>\u3000(\u65ed\u5316\u6210\u3001\u30de\u30c4\u30c0\u3001\u30cb\u30c3\u30b9\u30a4)<br><br>2. \u540c\u4e00\u30da\u30fc\u30b8\u5185\u306b\u6307\u5b9a\u8981\u4ef6\u3068\u305d\u306e\u56de\u7b54\u3092\u8868\u3067\u793a\u3059\u3002(\u4e5d\u5dde\u96fb\u529b\u3001\u6b66\u7530\u88fd\u85ac)<br><br><br>\u4e21\u5f62\u5f0f\u306f\u3044\u305a\u308c\u306e\u5834\u5408\u3067\u3082SASB\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u306b\u5f93\u3063\u305f\u5831\u544a\u66f8\u3092\u4f5c\u6210\u3067\u304d\u3066\u304a\u308a\u3001\u6295\u8cc7\u5bb6\u5224\u65ad\u306e\u305f\u3081\u306e\u91cd\u8981\u306a\u6307\u6a19\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<br><br>\u65ed\u5316\u6210\u304c\u516c\u958b\u3059\u308b\u5831\u544a\u66f8\u306f\u3001SASB\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u306b\u3066\u6307\u5b9a\u3055\u308c\u308b\u6e29\u5ba4\u52b9\u679c\u30ac\u30b9\u6392\u51fa\u306e\u7b97\u5b9a\u624b\u6cd5\u306a\u3069\u3092\u5831\u544a\u66f8\u5185\u306b\u6ce8\u91c8\u3067\u8a18\u8f09\u3055\u308c\u3066\u3044\u305f\u308a\u3068\u3001\u6307\u6a19\u516c\u958b\u306e\u904e\u7a0b\u306b\u3064\u3044\u3066\u3082\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<br><br>\u307e\u305f\u3001\u4e5d\u5dde\u96fb\u529b\u3084\u6b66\u7530\u88fd\u85ac\u306e\u5831\u544a\u66f8\u3067\u306f\u3001\u516c\u958b\u3057\u306a\u3044\u6307\u6a19\u306b\u3064\u3044\u3066\u7406\u7531\u4ed8\u3051\u3092\u7d30\u304b\u304f\u8a18\u8f09\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u9ad8\u304f\u8a55\u4fa1\u3055\u308c\u308b\u70b9\u3067\u3059\u3002SASB\u5074\u306f\u3001\u8981\u4ef6\u5168\u3066\u306b\u5bfe\u5fdc\u3059\u308b\u7fa9\u52d9\u306f\u306a\u3044\u3068\u3057\u3064\u3064\u3082\u3001\u5bfe\u5fdc\u304c\u3067\u304d\u306a\u3044\u969b\u306f\u7406\u7531\u307e\u3067\u8a18\u8f09\u3059\u308b\u3053\u3068\u304c\u6295\u8cc7\u5bb6\u3078\u826f\u3044\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u3053\u3068\u3092\u793a\u5506\u3057\u3066\u3044\u307e\u3059\u3002<br><br>\u3053\u306e\u3088\u3046\u306bSASB\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u306b\u6e96\u62e0\u3059\u308b\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u81ea\u793e\u304c\u516c\u958b(\u4fdd\u6301)\u3059\u308b\u975e\u8ca1\u52d9\u60c5\u5831\u306e\u958b\u793a\u306b\u5408\u308f\u305b\u3066SASB\u5074\u304c\u6307\u5b9a\u3059\u308b\u8981\u4ef6\u3068\u306e\u95a2\u9023\u6027\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u3053\u3068\u3068\u540c\u7fa9\u3067\u3059\u3002<br><br>\u305f\u3060\u3001\u4e0a\u8ff0\u3057\u305f\u4f01\u696d\u306e\u3088\u3046\u306b\u5168\u3066\u306e\u8981\u4ef6\u3092\u5145\u305f\u305d\u3046\u3068\u3057\u306a\u304f\u3066\u3082\u3001\u591a\u304f\u306e\u4f01\u696d\u306f\u4e00\u90e8\u306e\u8981\u4ef6\u306b\u3064\u3044\u3066\u60c5\u5831\u3092\u958b\u793a\u3057\u305f\u308a\u3068\u3001SASB\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u3078\u306e\u9650\u5b9a\u7684\u306a\u5bfe\u5fdc\u306b\u3068\u3069\u3081\u3066\u3044\u308b\u4e8b\u4f8b\u3082\u591a\u304f\u898b\u3089\u308c\u307e\u3059\u3002<br>\u3053\u308c\u306f\u3001SASB\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u304c\u7fa9\u52d9\u3067\u306f\u306a\u3044\u3068\u3044\u3046\u5229\u70b9\u3067\u3082\u3042\u308a\u3001\u4f01\u696d\u5074\u306f\u6bb5\u968e\u3092\u8e0f\u307f\u306a\u304c\u3089\u81ea\u793e\u306e\u516c\u958b\u60c5\u5831\u3068SASB\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u3068\u306e\u95a2\u9023\u6027\u3092\u898b\u51fa\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u3053\u3068\u3092\u610f\u5473\u3057\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=\"3_SASB%E3%82%B9%E3%82%BF%E3%83%B3%E3%83%80%E3%83%BC%E3%83%89%E6%BA%96%E6%8B%A0%E3%81%AB%E5%90%91%E3%81%91%E3%81%9FaiESG%E3%81%AE%E3%82%B5%E3%83%BC%E3%83%93%E3%82%B9\"><\/span>3. SASB\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u6e96\u62e0\u306b\u5411\u3051\u305faiESG\u306e\u30b5\u30fc\u30d3\u30b9<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">SASB\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u306f\u7523\u696d\u3092\u554f\u308f\u305a\u300c\u5b9a\u91cf\u6307\u6a19\u300d\u3068\u300c\u8cea\u7684\u6307\u6a19(\u8b70\u8ad6)\u300d\u306b\u5206\u304b\u308c\u3066\u3044\u307e\u3059\u3002<br><br>\u8cea\u7684\u6307\u6a19\u306f\u3001\u4f01\u696d\u5074\u306e\u4e2d\u9577\u671f\u6226\u7565\u306b\u3064\u3044\u3066\u554f\u308f\u308c\u308b\u3053\u3068\u304c\u591a\u304f\u3001\u81ea\u793e\u306e\u7d4c\u55b6\u8a08\u753b\u3068\u306e\u8abf\u6574\u306b\u3088\u3063\u3066\u5bfe\u5fdc\u3067\u304d\u308b\u3053\u3068\u304c\u4e88\u60f3\u3055\u308c\u307e\u3059\u3002<br><br>\u4e00\u65b9\u3001\u300c\u30b5\u30d7\u30e9\u30a4\u30c1\u30a7\u30fc\u30f3\u5185\u306e\u6e29\u5ba4\u52b9\u679c\u30ac\u30b9\u6392\u51fa\u91cf\u300d\u306a\u3069\u306e\u6307\u6a19\u306f\u3001\u81ea\u793e\u5185\u3067\u4fdd\u6709\u3059\u308b\u60c5\u5831\u3060\u3051\u3067\u306f\u7b97\u5b9a\u3067\u304d\u306a\u3044\u3053\u3068\u304c\u591a\u304fSASB\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u6e96\u62e0\u3078\u306e\u5927\u304d\u306a\u969c\u58c1\u3068\u306a\u3063\u3066\u3044\u308b\u3053\u3068\u304c\u78ba\u8a8d\u3055\u308c\u307e\u3059\u3002<br><br>aiESG\u3067\u306f\u3001\u4f01\u696d\u5074\u304c\u6709\u3059\u308b\u57fa\u672c\u7684\u306a\u53d6\u5f15\u60c5\u5831\u3092\u7528\u3044\u308b\u3053\u3068\u3067\u3001\u5f0a\u793e\u72ec\u81ea\u306e\u30d3\u30c3\u30b0\u30c7\u30fc\u30bf\u306b\u3066\u5b9a\u91cf\u6307\u6a19\u306e\u7b97\u5b9a\u3092\u884c\u3048\u308b\u3053\u3068\u304c\u5927\u304d\u306a\u5f37\u307f\u3067\u3059\u3002\u7b97\u5b9a\u3067\u304d\u308b\u6307\u6a19\u306f\u3001\u300c\u6e29\u5ba4\u52b9\u679c\u30ac\u30b9\u300d\u3060\u3051\u3067\u306a\u304f\u3001\u300c\u6392\u6c34\u51e6\u7406\u300d\u3084\u300c\u5f37\u5236\u52b4\u50cd\u306e\u53ef\u80fd\u6027\u300d\u306a\u3069\u3001\u74b0\u5883\u9762\u30fb\u793e\u4f1a\u9762\u306e\u4e21\u65b9\u306b\u5bfe\u5fdc\u3057\u3066\u3044\u307e\u3059\u3002<br><br>SASB\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u6e96\u62e0\u306e\u969b\u306b\u3001\u5b9a\u91cf\u6307\u6a19\u7b97\u51fa\u306b\u3064\u3044\u3066\u691c\u8a0e\u3057\u3066\u3044\u308b\u4f01\u696d\u62c5\u5f53\u8005\u69d8\u306f\u3001\u305c\u3072\u3068\u3082aiESG\u3078\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<br><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><br><br><br>(\u53c2\u8003)<br>1: Grewal, J., Hauptmann, C. &amp; Serafeim, G. Material Sustainability Information and Stock Price Informativeness. <em>J Bus Ethics<\/em><strong>171<\/strong>, 513\u2013544 (2021). <a href=\"https:\/\/doi.org\/10.1007\/s10551-020-04451-2\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/doi.org\/10.1007\/s10551-020-04451-2<\/a><br><br><br><strong>\uff0a\u95a2\u9023\u8a18\u4e8b\uff0a<\/strong><br><strong>Report \u4e00\u89a7 : \u898f\u5236\/\u57fa\u6e96<\/strong><br><a href=\"https:\/\/aiesg.co.jp\/topics\/report\/tag\/\u57fa\u6e96-\u898f\u5236\/\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/aiesg.co.jp\/topics\/report\/tag\/\u57fa\u6e96-\u898f\u5236\/<\/a><br><br><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<\/strong><br><a href=\"https:\/\/aiesg.co.jp\/topics\/report\/2301025_sasb1\/\" target=\"_blank\" rel=\"noreferrer 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