{"id":8108,"date":"2024-05-30T10:50:00","date_gmt":"2024-05-30T01:50:00","guid":{"rendered":"https:\/\/aiesg-test.den-web.com\/?post_type=report&#038;p=8108"},"modified":"2024-12-19T21:30:11","modified_gmt":"2024-12-19T12:30:11","slug":"240529_securities-report","status":"publish","type":"report","link":"https:\/\/aiesg.co.jp\/en\/topics\/report\/240529_securities-report\/","title":{"rendered":"Commentary] The Importance of Social and Human Capital in Securities Reports"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u65e5\u672c\u306b\u304a\u3044\u30662023\u5e743\u6708\u671f\u306e\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u958b\u793a\u4ee5\u964d\u3001\u74b0\u5883\u3078\u306e\u53d6\u308a\u7d44\u307f\u3084\u5f93\u696d\u54e1\u306e\u80b2\u6210\u3001\u30c0\u30a4\u30d0\u30fc\u30b7\u30c6\u30a3\u306a\u3069\u3001\u74b0\u5883\u9762\u306e\u307f\u306a\u3089\u305a\u793e\u4f1a\u9762\u3068\u4f01\u696d\u6d3b\u52d5\u306e\u95a2\u4fc2\u6027\u306b\u3064\u3044\u3066\u8a18\u8f09\u7fa9\u52d9\u5316\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br><br>\u4e00\u65b9\u3001\u4e16\u754c\u7684\u306b\u3082\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u958b\u793a\u306e\u91cd\u8981\u6027\u304c\u9ad8\u307e\u3063\u3066\u3044\u307e\u3059\u3002EU\u3067\u306f\u4f01\u696d\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u306b\u95a2\u3059\u308b\u6307\u4ee4(CSRD)\u3068\u57fa\u6e96(ESRS)\u304c\u5236\u5b9a\u3055\u308c\u3001\u5e83\u7bc4\u306a\u4f01\u696d\u7fa4\u306b\u5bfe\u3057ESG(\u74b0\u5883\u30fb\u793e\u4f1a\u30fb\u30ac\u30d0\u30ca\u30f3\u30b9)\u306b\u4fc2\u308b\u60c5\u5831\u5831\u544a\u304c\u7fa9\u52d9\u5316\u3055\u308c\u308b\u4e88\u5b9a\u3067\u3059\u3002\u307e\u305f\u3001\u7c73\u56fd\u306b\u304a\u3044\u3066\u3082\u4eba\u7684\u8cc7\u672c\u306e\u958b\u793a\u7fa9\u52d9\u5316\u3092\u901a\u3058\u305f\u5bfe\u5fdc\u304c\u898b\u3089\u308c\u3066\u3044\u307e\u3059\u3002<br><br>\u4f01\u696d\u306b\u3068\u3063\u3066\u975e\u8ca1\u52d9\u60c5\u5831\u306e\u958b\u793a\u306f\u91cd\u8981\u306a\u8ab2\u984c\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<br>\u672c\u7a3f\u3067\u306f\u3001\u65e5\u672c\u3084\u6b27\u7c73\u306b\u304a\u3051\u308b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u306e\u52d5\u5411\u3092\u89e3\u8aac\u3057\u3001\u73fe\u72b6\u628a\u63e1\u306b\u5bc4\u4e0e\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u307e\u3059\u3002<br><br><strong>\u76ee\u6b21<\/strong><br><a href=\"#1.(\u65e5\u672c)\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u4eba\u7684\u8cc7\u672c\u958b\u793a\u7fa9\u52d9\u5316\">1. (\u65e5\u672c)\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u3068\u4eba\u7684\u8cc7\u672c\u958b\u793a\u7fa9\u52d9\u5316\u3000<\/a><br><a href=\"#2.(EU\u30fb\u7c73\u56fd)\u8af8\u5916\u56fd\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u306b\u304a\u3051\u308b\u793e\u4f1a\u30fb\u4eba\u7684\u8cc7\u672c\u306e\u53d6\u308a\u6271\u3044\">2. (EU\u30fb\u7c73\u56fd)\u8af8\u5916\u56fd\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u306b\u304a\u3051\u308b\u793e\u4f1a\u8cc7\u672c\u30fb\u4eba\u7684\u8cc7\u672c\u306e\u53d6\u308a\u6271\u3044<\/a><br>\u3000<a href=\"#EU\">&#8211; EU<\/a><br>\u3000<a href=\"#\u7c73\u56fd\">&#8211; \u7c73\u56fd<\/a><br><a href=\"#3.(\u65e5\u672c)ESG\u60c5\u5831\u958b\u793a\u306e\u52d5\u5411\">3. (\u65e5\u672c)ESG\u60c5\u5831\u958b\u793a\u306e\u52d5\u5411<\/a><br><a href=\"#4.\u307e\u3068\u3081\" data-type=\"internal\" data-id=\"#4.\u307e\u3068\u3081\">4. \u307e\u3068\u3081<\/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\/240529_securities-report\/#1_%E6%97%A5%E6%9C%AC%E6%9C%89%E4%BE%A1%E8%A8%BC%E5%88%B8%E5%A0%B1%E5%91%8A%E6%9B%B8%E3%80%80%E4%BA%BA%E7%9A%84%E8%B3%87%E6%9C%AC%E9%96%8B%E7%A4%BA%E7%BE%A9%E5%8B%99%E5%8C%96%E3%80%80\" >1. (\u65e5\u672c)\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u3000\u4eba\u7684\u8cc7\u672c\u958b\u793a\u7fa9\u52d9\u5316\u3000<\/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\/240529_securities-report\/#2_EU%E3%83%BB%E7%B1%B3%E5%9B%BD%E8%AB%B8%E5%A4%96%E5%9B%BD%E3%81%AE%E3%82%B5%E3%82%B9%E3%83%86%E3%83%8A%E3%83%93%E3%83%AA%E3%83%86%E3%82%A3%E5%A0%B1%E5%91%8A%E3%81%AB%E3%81%8A%E3%81%91%E3%82%8B%E7%A4%BE%E4%BC%9A%E3%83%BB%E4%BA%BA%E7%9A%84%E8%B3%87%E6%9C%AC%E3%81%AE%E5%8F%96%E3%82%8A%E6%89%B1%E3%81%84\" >2. (EU\u30fb\u7c73\u56fd)\u8af8\u5916\u56fd\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u306b\u304a\u3051\u308b\u793e\u4f1a\u30fb\u4eba\u7684\u8cc7\u672c\u306e\u53d6\u308a\u6271\u3044<\/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\/240529_securities-report\/#EU\" >EU<\/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\/240529_securities-report\/#%E7%B1%B3%E5%9B%BD\" >\u7c73\u56fd<\/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\/240529_securities-report\/#3_%E6%97%A5%E6%9C%ACESG%E6%83%85%E5%A0%B1%E9%96%8B%E7%A4%BA%E3%81%AE%E5%8B%95%E5%90%91\" >3. (\u65e5\u672c)ESG\u60c5\u5831\u958b\u793a\u306e\u52d5\u5411<\/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\/240529_securities-report\/#4_%E3%81%BE%E3%81%A8%E3%82%81\" >4. \u307e\u3068\u3081<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading has-very-light-gray-to-cyan-bluish-gray-gradient-background has-background\" id=\"1.(\u65e5\u672c)\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u4eba\u7684\u8cc7\u672c\u958b\u793a\u7fa9\u52d9\u5316\"><span class=\"ez-toc-section\" id=\"1_%E6%97%A5%E6%9C%AC%E6%9C%89%E4%BE%A1%E8%A8%BC%E5%88%B8%E5%A0%B1%E5%91%8A%E6%9B%B8%E3%80%80%E4%BA%BA%E7%9A%84%E8%B3%87%E6%9C%AC%E9%96%8B%E7%A4%BA%E7%BE%A9%E5%8B%99%E5%8C%96%E3%80%80\"><\/span><strong>1. (\u65e5\u672c)\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u3000\u4eba\u7684\u8cc7\u672c\u958b\u793a\u7fa9\u52d9\u5316\u3000<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f01\u696d\u4fa1\u5024\u306e\u6e90\u6cc9\u304c\u6709\u5f62\u8cc7\u7523\u304b\u3089\u7121\u5f62\u8cc7\u7523\u3078\u3068\u30b7\u30d5\u30c8\u3059\u308b\u4e2d\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u60c5\u5831\u3060\u3051\u3067\u306a\u304f\u975e\u8ca1\u52d9\u60c5\u5831\u306e\u958b\u793a\u304c\u91cd\u8996\u3055\u308c\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u304d\u3066\u3044\u307e\u3059\u3002<br><br>\u65e5\u672c\u306b\u304a\u3044\u3066\u30012023\u5e741\u670831\u65e5\u306b\u6539\u6b63\u300c\u4f01\u696d\u5185\u5bb9\u7b49\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\u300d\u304c\u516c\u8868\u3055\u308c\u307e\u3057\u305f\u3002\u3053\u308c\u306b\u4f34\u3044\u30012023\u5e743\u6708\u671f\u306e\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u958b\u793a\u3092\u901a\u3057\u3066\u793e\u4f1a\u30fb\u4eba\u7684\u8cc7\u672c\u306b\u4fc2\u308b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306b\u95a2\u3059\u308b\u53d6\u308a\u7d44\u307f\u306e\u9032\u5c55\u3068\u3001\u8a18\u8ff0\u60c5\u5831*\u306e\u958b\u793a\u3092\u5145\u5b9f\u3059\u308b\u5bfe\u5fdc\u304c\u4e0a\u5834\u4f01\u696d\u3092\u4e2d\u5fc3\u306b\u7fa9\u52d9\u3068\u306a\u308a\u307e\u3057\u305f\u3002<br><br>*\u8a18\u8ff0\u60c5\u5831\u3068\u306f\u3001\u8ca1\u52d9\u60c5\u5831\u3092\u88dc\u5b8c\u3059\u308b\u3053\u3068\u3067\u9069\u5207\u306a\u6295\u8cc7\u5224\u65ad\u3092\u6295\u8cc7\u5bb6\u306b\u5bb9\u6613\u306b\u3055\u305b\u308b\u60c5\u5831\u306e\u3053\u3068\u3092\u6307\u3059\u3002\u3053\u308c\u3089\u306e\u60c5\u5831\u304c\u958b\u793a\u3055\u308c\u308b\u3053\u3068\u306f\u3001\u6295\u8cc7\u5bb6\u3068\u4f01\u696d\u306e\u5efa\u8a2d\u7684\u5bfe\u8a71\u3092\u4fc3\u9032\u3059\u308b\u3053\u3068\u3092\u610f\u56f3\u3057\u3001\u4f01\u696d\u7d4c\u55b6\u306e\u8cea\u30fb\u4fa1\u5024\u5411\u4e0a\u304c\u671f\u5f85\u3067\u304d\u308b\u3002<\/p>\n\n\n\n<p class=\"has-text-align-right wp-block-paragraph\">\u91d1\u878d\u5e81(2019)\uff1a\u300e\u8a18\u8ff0\u60c5\u5831\u306e\u958b\u793a\u306b\u73fe\u3059\u308b\u539f\u5247\u300fp.1\u53c2\u7167<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br>\u793e\u4f1a\u8cc7\u672c\u306e\u958b\u793a\u306b\u306f\u3001\u4f01\u696d\u306e\u74b0\u5883\u3078\u306e\u53d6\u308a\u7d44\u307f\u30fb\u6c17\u5019\u5909\u52d5\u3078\u306e\u5bfe\u5fdc\u30fb\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306b\u95a2\u3059\u308b\u30ea\u30b9\u30af\u3068\u6a5f\u4f1a\u306a\u3069\u591a\u5c90\u306b\u308f\u305f\u308b\u9805\u76ee\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u4eba\u7684\u8cc7\u672c\u306e\u958b\u793a\u306f\u3001\u5f93\u696d\u54e1\u306e\u80b2\u6210\u30fb\u30c0\u30a4\u30d0\u30fc\u30b7\u30c6\u30a3\u30fb\u5065\u5eb7\u3068\u5b89\u5168\u306a\u3069\u304c\u8981\u6c42\u3055\u308c\u307e\u3059\u3002<br><br>ESG\u6295\u8cc7\u306e\u5e83\u304c\u308a\u3001\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u304b\u3089\u306e\u8981\u8acb\u306e\u9ad8\u307e\u308a\u3001\u305d\u3057\u3066\u4f01\u696d\u4fa1\u5024\u306b\u5360\u3081\u308b\u7121\u5f62\u8cc7\u7523\u306e\u5272\u5408\u306e\u5897\u52a0\u3092\u80cc\u666f\u306b\u3001\u74b0\u5883\u9762\u3078\u306e\u53d6\u308a\u7d44\u307f\u306f\u3082\u3061\u308d\u3093\u306e\u3053\u3068\u3001\u793e\u4f1a\u9762\u3078\u306e\u53d6\u308a\u7d44\u307f\u306b\u95a2\u3059\u308b\u60c5\u5831\u516c\u958b\u304c\u91cd\u8981\u306b\u306a\u3063\u3066\u304d\u3066\u3044\u307e\u3059\u3002<br><\/p>\n\n\n\n<h2 class=\"wp-block-heading has-very-light-gray-to-cyan-bluish-gray-gradient-background has-background\" id=\"2.(EU\u30fb\u7c73\u56fd)\u8af8\u5916\u56fd\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u306b\u304a\u3051\u308b\u793e\u4f1a\u30fb\u4eba\u7684\u8cc7\u672c\u306e\u53d6\u308a\u6271\u3044\"><span class=\"ez-toc-section\" id=\"2_EU%E3%83%BB%E7%B1%B3%E5%9B%BD%E8%AB%B8%E5%A4%96%E5%9B%BD%E3%81%AE%E3%82%B5%E3%82%B9%E3%83%86%E3%83%8A%E3%83%93%E3%83%AA%E3%83%86%E3%82%A3%E5%A0%B1%E5%91%8A%E3%81%AB%E3%81%8A%E3%81%91%E3%82%8B%E7%A4%BE%E4%BC%9A%E3%83%BB%E4%BA%BA%E7%9A%84%E8%B3%87%E6%9C%AC%E3%81%AE%E5%8F%96%E3%82%8A%E6%89%B1%E3%81%84\"><\/span>2. (EU\u30fb\u7c73\u56fd)\u8af8\u5916\u56fd\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u306b\u304a\u3051\u308b\u793e\u4f1a\u30fb\u4eba\u7684\u8cc7\u672c\u306e\u53d6\u308a\u6271\u3044<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e16\u754c\u7684\u306b\u3082\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u306e\u91cd\u8981\u6027\u306f\u307e\u3059\u307e\u3059\u9ad8\u307e\u3063\u3066\u304d\u3066\u3044\u307e\u3059\u3002\u305d\u308c\u306b\u8d77\u56e0\u3057\u3001\u65e5\u672c\u306b\u9650\u3089\u305a\u7c73\u6b27\u53ca\u3073\u30b0\u30ed\u30fc\u30d0\u30eb\u306b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u306b\u3064\u3044\u3066\u958b\u793a\u3084\u4fdd\u8a3c\u306b\u95a2\u3059\u308b\u8b70\u8ad6\u304c\u540c\u6642\u591a\u767a\u7684\u306b\u767a\u751f\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3089\u306f\u60f3\u5b9a\u5916\u306e\u901f\u5ea6\u3067\u5c55\u958b\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u65e5\u672c\u4f01\u696d\u306b\u3068\u3063\u3066\u306f\u81ea\u56fd\u306e\u5bfe\u5fdc\u306e\u307f\u306a\u3089\u305a\u3001\u8af8\u5730\u57df\u3067\u306e\u898f\u5236\u306e\u52d5\u5411\u306b\u3064\u3044\u3066\u3082\u76ee\u3092\u5411\u3051\u308b\u5fc5\u8981\u6027\u304c\u3042\u308a\u307e\u3059\u3002<br><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"EU\"><span class=\"ez-toc-section\" id=\"EU\"><\/span><strong>EU<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">EU\u5730\u57df\u306f\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u3078\u306e\u53d6\u308a\u7d44\u307f\u304c\u6700\u3082\u9032\u3093\u3067\u3044\u308b\u5730\u57df\u3068\u3057\u3066\u6319\u3052\u3089\u308c\u307e\u3059\u3002EU\u306b\u304a\u3044\u3066\u4f01\u696d\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u57fa\u6e96\u3068\u3057\u3066\u7121\u8996\u3067\u304d\u306a\u3044\u4e8b\u6848\u306f\u3001\u300cCSRD(\u4f01\u696d\u30b5\u30b9\u30c6\u30a4\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u6307\u4ee4)\u300d\u3068\u59d4\u4efb\u898f\u5247\u300cESRS(\u6b27\u5dde\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u57fa\u6e96)\u300d\u3067\u3059\u3002<br><br>2022\u5e74\u672b\u306bEU\u8b70\u4f1a\u3068\u7406\u4e8b\u4f1a\u306b\u3088\u3063\u3066\u5408\u610f\u3055\u308c\u305fCSRD\u306f\u3001\u5e83\u7bc4\u306a\u4f01\u696d\u7fa4\u306b\u5bfe\u3057\u3066ESG\u306b\u4fc2\u308b\u60c5\u5831\u5831\u544a\u3092\u7fa9\u52d9\u5316\u3057\u3066\u3044\u307e\u3059\u3002CSRD\u3092\u571f\u53f0\u3068\u3057\u3066\u59d4\u4efb\u898f\u5247\u3092\u69cb\u6210\u3059\u308bESRS\u5185\u3067\u306f\u3001\u5bfe\u8c61\u4f01\u696d\u306b\u5bfe\u3057\u3066\u6c17\u5019\u5909\u52d5\u3078\u306e\u53d6\u308a\u7d44\u307f\u306b\u95a2\u3059\u308b\u74b0\u5883\u8cc7\u672c\u306e\u5b9a\u91cf\u30fb\u5b9a\u6027\u4e21\u5206\u6790\u306e\u307f\u306a\u3089\u305a\u3001\u793e\u4f1a\u30fb\u4eba\u7684\u8cc7\u672c\u306b\u3064\u3044\u3066\u3082\u7d30\u304b\u304f\u5236\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002<br><br>\u4f01\u696d\u306e\u5bfe\u5fdc\u671f\u9650\u306b\u3064\u3044\u3066\u306f\u5f93\u696d\u54e1\u6570\u306a\u3069\u306e\u898f\u6a21\u9593\u306b\u5408\u308f\u305b\u3066\u8abf\u6574\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u65e5\u672c\u4f01\u696d\u306fEU\u5b50\u4f1a\u793e\u304c\u305d\u308c\u3089\u306e\u8981\u4ef6\u306b\u5f53\u3066\u306f\u307e\u308b\u306e\u304b\u3001\u3082\u3057\u304f\u306f\u65e5\u672c\u4f01\u696d\u81ea\u4f53\u304cEU\u57df\u5916\u4f01\u696d\u3068\u3057\u3066\u76f4\u63a5\u9069\u7528\u3055\u308c\u308b\u306e\u304b\u3092\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u73fe\u5728\u9032\u884c\u5f62\u3067\u751f\u3058\u3066\u3044\u307e\u3059\u3002<br><br>CSRD\u53ca\u3073ESRS\u306f\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u6d3b\u52d5\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u91cd\u8981\u4e8b\u6848(\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3)\u306e\u8a2d\u5b9a\u3068\u3057\u3066\u3001\u30c0\u30d6\u30eb\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u3092\u63a1\u629e\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u300c\u4f01\u696d\u306e\u6d3b\u52d5\u306b\u3064\u3044\u3066\u3001\u7d4c\u55b6\u9762\u3078\u306e\u5f71\u97ff\u3060\u3051\u3067\u306a\u304f\u3001\u793e\u4f1a\u30fb\u74b0\u5883\u9762\u3078\u306e\u5f71\u97ff\u306b\u3064\u3044\u3066\u3082\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u6027\u300d\u306b\u3064\u3044\u3066\u4f01\u696d\u5074\u306b\u516c\u958b\u3059\u308b\u3088\u3046\u6307\u793a\u3057\u3066\u304a\u308a\u3001\u6295\u8cc7\u5bb6\u5411\u3051\u306e\u60c5\u5831\u3092\u5ff5\u982d\u306b\u7f6e\u304f\u30b7\u30f3\u30b0\u30eb\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u3068\u306f\u4e00\u7dda\u3092\u753b\u3057\u3066\u3044\u307e\u3059\u3002<br><br>ESRS\u306f\u74b0\u5883(E)\u30fb\u793e\u4f1a(S)\u30fb\u30ac\u30d0\u30ca\u30f3\u30b9(G)\u306e\uff13\u70b9\u3067\u5206\u985e\u5206\u3051\u3055\u308c\u305f\u6307\u6a19\u306b\u3064\u3044\u3066\u516c\u958b\u3057\u3066\u304a\u308a\u3001\u793e\u4f1a\u30fb\u4eba\u7684\u8cc7\u672c\u3092\u6307\u3059S\u9805\u76ee\u306fS1~S4\u306b\u66f4\u306b\u533a\u5206\u5206\u3051\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4ee5\u4e0b\u306e\u4f8b\u304c\u793a\u3059\u901a\u308a\u3001\u305d\u306e\u5bfe\u8c61\u7bc4\u56f2\u306f\u304b\u306a\u308a\u5e83\u7bc4\u56f2\u306b\u6e21\u3063\u3066\u304a\u308a\u3001\u5bfe\u8c61\u4f01\u696d\u304c\u3069\u306e\u3088\u3046\u306b\u958b\u793a\u3057\u3066\u3044\u304f\u306e\u304b\u306b\u3064\u3044\u3066\u4eca\u5f8c\u3082\u6ce8\u8996\u3057\u3066\u3044\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br><br>\u4f8b\uff1a<br>S1: \u4f01\u696d\u5185\u52b4\u50cd\u529b\u306b\u4fc2\u308b\u9805\u76ee<br>S2: \u30d0\u30ea\u30e5\u30fc\u30c1\u30a7\u30fc\u30f3\u5185\u306e\u52b4\u50cd\u8005\u306b\u4fc2\u308b\u9805\u76ee<br>S3: \u5f71\u97ff\u3092\u53d7\u3051\u308b\u5171\u540c\u4f53(\u5730\u57df\u793e\u4f1a\u3084\u539f\u4f4f\u6c11\u306a\u3069)\u306b\u4fc2\u308b\u9805\u76ee<br>S4: \u6d88\u8cbb\u8005\u3068\u30a8\u30f3\u30c9\u30e6\u30fc\u30b6\u30fc\u306b\u4fc2\u308b\u9805\u76ee<br><br><strong>aiESG\u30ec\u30dd\u30fc\u30c8\u300e[\u89e3\u8aac]CSRD\uff1a\u767a\u52b9\u76f4\u524d\u306eEU\u7248\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u57fa\u6e96\uff5e\u65e5\u672c\u4f01\u696d\u3078\u306e\u5f71\u97ff\u306b\u3064\u3044\u3066\uff5e\u300f<\/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>aiESG<strong>\u30ec\u30dd\u30fc\u30c8<\/strong>\u300e[\u89e3\u8aac]ESRS(\u6b27\u5dde\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u57fa\u6e96)\u306e\u6982\u8981\u300f<\/strong><br><a href=\"https:\/\/aiesg.co.jp\/topics\/report\/2301208_esrs\/\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/aiesg.co.jp\/topics\/report\/2301208_esrs\/<\/a>&nbsp;<br><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"\u7c73\u56fd\"><span class=\"ez-toc-section\" id=\"%E7%B1%B3%E5%9B%BD\"><\/span>\u7c73\u56fd<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u7c73\u56fd\u306b\u304a\u3044\u3066\u3082\u3001\u4f01\u696d\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u52aa\u529b\u306f\u5f37\u5316\u3055\u308c\u3066\u3044\u3066\u3001\u6b74\u53f2\u7684\u306b\u30ac\u30a4\u30c0\u30f3\u30b9\u3084\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u304c\u591a\u304f\u63d0\u6848\u3055\u308c\u3066\u304d\u307e\u3057\u305f\u3002\u4ee5\u4e0b\u306f\u56fd\u969b\u7684\u5f71\u97ff\u529b\u304c\u5f37\u3044\uff12\u3064\u306e\u898f\u5236\u306b\u3064\u3044\u3066\u307e\u3068\u3081\u3066\u3044\u307e\u3059\u3002<br><br>\uff11\u70b9\u76ee\u306f\u30011997\u5e74\u306b\u7c73\u56fd\u3067\u8a2d\u7acb\u3055\u308c\u305fGRI(\u30b0\u30ed\u30fc\u30d0\u30eb\u30ec\u30dd\u30fc\u30c6\u30a3\u30f3\u30b0\u30a4\u30cb\u30b7\u30a2\u30c6\u30a3\u30d6)\u3067\u3059\u3002\u5f53\u7d44\u7e54\u306f\u74b0\u5883\u30fb\u793e\u4f1a\u3078\u4e0e\u3048\u308b\u30a4\u30f3\u30d1\u30af\u30c8\u3092\u5831\u544a\u3059\u308b\u305f\u3081\u306e\u30ac\u30a4\u30c0\u30f3\u30b9\u30922000\u5e74\u306b\u516c\u8868\u3057\u307e\u3057\u305f\u3002\u3053\u308c\u3089\u306f2016\u5e74\u306bGRI\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u3068\u3044\u3046\u57fa\u6e96\u3078\u3068\u5909\u66f4\u3055\u308c\u3001\u56fd\u969b\u7684\u306a\u666e\u904d\u898f\u5247\u3068\u3057\u3066100\u304b\u56fd\u4ee5\u4e0a\u3067\u30b5\u30b9\u30c6\u30a4\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u66f8\u3078\u3068\u63a1\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u9069\u7528\u7bc4\u56f2\u306f\u74b0\u5883\u9762\u3060\u3051\u3067\u306a\u304f\u3001\u4eba\u6a29\u3084\u52b4\u50cd\u306a\u3069\u306e\u793e\u4f1a\u7684\u8981\u7d20\u306b\u3082\u6ce8\u76ee\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3089GRI\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u306f\u4f01\u696d\u306b\u5bfe\u3057\u3066\u6295\u8cc7\u5bb6\u306e\u307f\u306a\u3089\u305a\u793e\u4f1a\u30fb\u74b0\u5883\u9762\u3078\u306e\u5f71\u97ff\u5ea6\u5408\u3044\u306b\u3064\u3044\u3066\u3082\u958b\u793a\u691c\u8a0e\u3092\u8981\u6c42\u3059\u308b\u3053\u3068\u304b\u3089\u3001\u30c0\u30d6\u30eb\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u306e\u6027\u8cea\u3092\u6709\u3057\u307e\u3059\u3002<br><br>\u305d\u3057\u3066\u3001\uff12\u70b9\u76ee\u306f\u30012018\u5e74\u306b\u767a\u8db3\u3055\u308c\u305f\u975e\u55b6\u5229\u56e3\u4f53(SASB)\u304c\u516c\u8868\u3059\u308bSASB\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u3067\u3059\u3002\u3053\u306e\u57fa\u6e96\u306f\u300111\u30bb\u30af\u30bf\u30fc77\u696d\u7a2e\u3054\u3068\u306b5\u3064\u306e\u60c5\u5831\u958b\u793a\u9805\u76ee\u3092\u63d0\u793a\u3059\u308b\u3053\u3068\u3092\u901a\u3057\u3066\u3001\u6295\u8cc7\u5bb6\u306b\u3068\u3063\u3066\u4f01\u696d\u6bd4\u8f03\u3092\u884c\u3044\u3084\u3059\u304f\u3055\u305b\u308b\u610f\u56f3\u304c\u8fbc\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u60c5\u5831\u958b\u793a\u9805\u76ee\u306e\u4e00\u3064\u3068\u3057\u3066\u4eba\u7684\u8cc7\u672c\u304c\u542b\u307e\u308c\u307e\u3059\u3002\u8fd1\u5e74SASB\u306f\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96(IFRS)\u3078\u30682022\u5e74\u306b\u7d71\u5408\u3055\u308c\u305f\u3053\u3068\u3092\u671f\u306b\u3001SASB\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u306e\u5f71\u97ff\u5ea6\u5408\u3044\u304c\u7c73\u56fd\u5e02\u5834\u306b\u7559\u307e\u3089\u305a\u56fd\u969b\u7684\u306b\u5897\u3057\u3066\u3044\u304f\u3053\u3068\u304c\u4e88\u60f3\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001IFRS\u306fGRI\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u3001ESRS\u3068\u76f8\u4e92\u904b\u7528\u6027\u3092\u4fdd\u8a3c\u3059\u308b\u3088\u3046\u306b\u52d5\u3044\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u4eca\u5f8cSASB\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u306f\u30c0\u30d6\u30eb\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u3078\u3068\u5c55\u958b\u3055\u308c\u3066\u3044\u304f\u3053\u3068\u304c\u671f\u5f85\u3055\u308c\u307e\u3059*\u3002<br><br>\uff12\uff10\uff12\uff10\u5e74\u306b\u306f\u3001\u4eba\u7684\u8cc7\u672c\u306e\u958b\u793a\u7fa9\u52d9\u5316\u304c\u8a3c\u5238\u53d6\u5f15\u76e3\u8996\u59d4\u54e1\u4f1a(SEC)\u306b\u3088\u3063\u3066\u7c73\u56fd\u4e0a\u5834\u4f01\u696d\u3092\u5bfe\u8c61\u306b\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u7279\u5fb4\u306f\u3001\u5148\u8ff0\u3057\u305fESRS\u3068\u6bd4\u8f03\u3059\u308b\u3068\u3001\u4f01\u696d\u5074\u306b\u958b\u793a\u9805\u76ee\u6c7a\u5b9a\u3092\u59d4\u306d\u3066\u3044\u308b\u70b9\u304c\u7279\u5fb4\u7684\u3067\u3059\u3002SEC\u5074\u306f\u9805\u76ee\u4f8b\u3068\u3057\u3066\u300c\u4eba\u6750\u306e\u958b\u767a\u30fb\u4eba\u6750\u8a98\u56e0\u305d\u3057\u3066\u5f93\u696d\u54e1\u306e\u7dad\u6301\u300d\u3068\u3044\u30463\u70b9\u3092\u6319\u3052\u3066\u304a\u308a\u3001\u793e\u4f1a\u8cc7\u672c\u306e\u4e2d\u3067\u3082\u4eba\u7684\u8cc7\u672c\u306b\u6ce8\u76ee\u3057\u3066\u3044\u308b\u70b9\u304c\u78ba\u8a8d\u3067\u304d\u307e\u3059\u30022020\u5e74\u4ee5\u964d\u3001\u7a2e\u7a2e\u306e\u7c73\u4f01\u696d\u304c\u60c5\u5831\u958b\u793a\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u958b\u793a\u5ea6\u5408\u3044\u306b\u3064\u3044\u3066\u306f\u4f01\u696d\u6bce\u306b\u5dee\u304c\u898b\u3089\u308c\u3066\u304a\u308a\u3001\u6295\u8cc7\u5bb6\u3068\u306e\u5bfe\u8a71\u3092\u901a\u3058\u305f\u60c5\u5831\u306e\u62e1\u5145\u304c\u671f\u5f85\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u78ba\u8a8d\u3055\u308c\u307e\u3059**\u3002<br><br>*<strong>aiESG\u30ec\u30dd\u30fc\u30c8 \u300e[\u89e3\u8aac]\u30a2\u30eb\u30d5\u30a1\u30d9\u30c3\u30c8\u30b9\u30fc\u30d7\uff5e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u306e\u4e71\u7acb\u3068\u53ce\u6582\uff5e\u300f<\/strong><br><a href=\"https:\/\/aiesg.co.jp\/topics\/report\/2301226_alphabet-soup\/\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/aiesg.co.jp\/topics\/report\/2301226_alphabet-soup\/<\/a> \u3000<br><br>**<strong>SDGs KOTORA \u300e[2021\u5e74\u6700\u65b0\u7248]\u7c73\u56fd\u4f01\u696d\u306e\u4eba\u7684\u8cc7\u672c\u306e\u60c5\u5831\u958b\u793a\u300f<\/strong><br><a href=\"https:\/\/sdgs.kotora.jp\/column\/%E7%89%B9%E9%9B%86%E8%A8%98%E4%BA%8B\/o_content06\/\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/sdgs.kotora.jp\/column\/%E7%89%B9%E9%9B%86%E8%A8%98%E4%BA%8B\/o_content06\/<\/a>&nbsp;<br><br><strong>aiESG\u30ec\u30dd\u30fc\u30c8\u300e[\u89e3\u8aac]ESG\u60c5\u5831\u958b\u793a\u57fa\u6e96SASB\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u3068\u306f\uff1f(\u524d\u7de8)SASB\u6982\u8981\u300f<\/strong><br><a href=\"https:\/\/aiesg.co.jp\/topics\/report\/2301025_sasb1\/\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/aiesg.co.jp\/topics\/report\/2301025_sasb1\/<\/a><br><br><strong>aiESG\u30ec\u30dd\u30fc\u30c8\u300e[\u89e3\u8aac]ESG\u60c5\u5831\u958b\u793a\u57fa\u6e96SASB\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u3068\u306f\uff1f(\u5f8c\u7de8)\u4f01\u696d\u306b\u3068\u3063\u3066\u306e\u5229\u70b9\u300f<\/strong><br><a href=\"https:\/\/aiesg.co.jp\/topics\/report\/2301115_sasb2\/\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/aiesg.co.jp\/topics\/report\/2301115_sasb2\/<\/a><br><\/p>\n\n\n\n<h2 class=\"wp-block-heading has-very-light-gray-to-cyan-bluish-gray-gradient-background has-background\" id=\"3.(\u65e5\u672c)ESG\u60c5\u5831\u958b\u793a\u306e\u52d5\u5411\"><span class=\"ez-toc-section\" id=\"3_%E6%97%A5%E6%9C%ACESG%E6%83%85%E5%A0%B1%E9%96%8B%E7%A4%BA%E3%81%AE%E5%8B%95%E5%90%91\"><\/span>3. (\u65e5\u672c)ESG\u60c5\u5831\u958b\u793a\u306e\u52d5\u5411<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u65e5\u672c\u306f\u30011990\u5e74\u4ee3\u524d\u534a\u304b\u3089\u74b0\u5883\u5831\u544a\u66f8\u306e\u767a\u52b9\u304c\u59cb\u307e\u308a\u30011997\u5e74\u306b\u74b0\u5883\u7701\u304c\u300c\u74b0\u5883\u5831\u544a\u66f8\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d\u3092\u63d0\u793a\u3057\u305f\u3053\u3068\u3067\u5831\u544a\u4f01\u696d\u6570\u304c\u5897\u52a0\u3057\u3066\u304d\u307e\u3057\u305f\u3002\u307e\u305f\u3001\u74b0\u5883\u9762\u3078\u306e\u53d6\u308a\u7d44\u307f\u3060\u3051\u3067\u306a\u304f\u3001\u793e\u4f1a\u7684\u5074\u9762\u3082\u542b\u3081\u305f\u60c5\u5831\u958b\u793a\u304c\u91cd\u8981\u8996\u3055\u308c\u3066\u304d\u3066\u3044\u307e\u3059\u3002<br><br>\u793e\u4f1a\u30fb\u4eba\u7684\u8cc7\u672c\u306e\u4e2d\u3067\u3082\u3001\u5f93\u696d\u54e1\u306e\u74b0\u5883\u306b\u3064\u3044\u3066\u6ce8\u76ee\u3059\u308b\u4eba\u7684\u8cc7\u672c\u306b\u4fc2\u308b\u958b\u793a\u8981\u4ef6\u306b\u3064\u3044\u3066\u5909\u5316\u304c\u8fd1\u5e74\u898b\u53d7\u3051\u3089\u308c\u307e\u3059\u30022023\u5e74\u306b\u306f\u3001\u91d1\u878d\u5e81\u304c\u4e0a\u5834\u4f01\u696d\u306b\u5bfe\u3057\u3066\u3001\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u3078\u306e\u4eba\u7684\u8cc7\u672c\u60c5\u5831\u958b\u793a\u3092\u7fa9\u52d9\u5316\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u307e\u3067\u3082\u6c17\u5019\u5909\u52d5\u95a2\u9023\u306e\u60c5\u5831\u306b\u3064\u3044\u3066\u306f\u3001\u8a18\u8ff0\u60c5\u5831\u3068\u3057\u3066\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u5185\u306e\u300c\u7d4c\u55b6\u65b9\u91dd\u3001\u7d4c\u55b6\u74b0\u5883\u53ca\u3073\u5bfe\u5fdc\u3059\u3079\u304d\u8ab2\u984c\u7b49\u300d\u3084\u300c\u4e8b\u696d\u7b49\u306e\u30ea\u30b9\u30af\u300d\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u305f\u3082\u306e\u306e\u3001\u4eca\u56de\u306e\u7fa9\u52d9\u5316\u306b\u3088\u3063\u3066\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306b\u95a2\u3059\u308b\u8003\u3048\u65b9\u53ca\u3073\u53d6\u7d44\u300d\u3092\u65b0\u8a2d\u3059\u308b\u3053\u3068\u3067\u3001\u74b0\u5883\u9762\u3068\u793e\u4f1a\u9762\u306e\u4e21\u65b9\u306b\u3064\u3044\u3066\u4f01\u696d\u958b\u793a\u3092\u6c42\u3081\u308b\u5f62\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<br><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"1614\" height=\"1320\" src=\"https:\/\/aiesg.co.jp\/wp-content\/uploads\/2024\/05\/c32691210941fb0130d8a846dd03ad43-1-2.jpg\" alt=\"\" class=\"wp-image-8118\" style=\"width:686px;height:auto\" srcset=\"https:\/\/aiesg.co.jp\/wp-content\/uploads\/2024\/05\/c32691210941fb0130d8a846dd03ad43-1-2.jpg 1614w, https:\/\/aiesg.co.jp\/wp-content\/uploads\/2024\/05\/c32691210941fb0130d8a846dd03ad43-1-2-300x245.jpg 300w, https:\/\/aiesg.co.jp\/wp-content\/uploads\/2024\/05\/c32691210941fb0130d8a846dd03ad43-1-2-1024x837.jpg 1024w, https:\/\/aiesg.co.jp\/wp-content\/uploads\/2024\/05\/c32691210941fb0130d8a846dd03ad43-1-2-768x628.jpg 768w, https:\/\/aiesg.co.jp\/wp-content\/uploads\/2024\/05\/c32691210941fb0130d8a846dd03ad43-1-2-1536x1256.jpg 1536w\" sizes=\"auto, (max-width: 1614px) 100vw, 1614px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\"><strong>\u56f31: \u65b0\u305f\u306a\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u8a18\u8f09\u9805\u76ee\u306e\u53c2\u8003\u4f8b<\/strong><br>(\u91d1\u878d\u5e81, 2023\u3088\u308a\u5f15\u7528: <a href=\"https:\/\/www.fsa.go.jp\/topics\/news\/r4\/singi\/20230131\/01.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.fsa.go.jp\/topics\/news\/r4\/singi\/20230131\/01.pdf<\/a> )<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br>\u7c73\u56fd\u306eSEC\u306e\u4e8b\u4f8b\u306b\u4f3c\u305f\u3088\u3046\u306b\u3001\u65e5\u672c\u306e\u4eca\u56de\u306e\u898f\u5236\u6539\u5b9a\u306f\u4f01\u696d\u5074\u306e\u610f\u601d\u5224\u65ad\u306b\u3042\u308b\u7a0b\u5ea6\u59d4\u306d\u3064\u3064\u3001\u4eba\u7684\u8cc7\u672c\u60c5\u5831\u306e\u62e1\u5145\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u78ba\u8a8d\u3055\u308c\u307e\u3059\u3002\u300c\u5f93\u696d\u54e1\u306e\u72b6\u6cc1\u7b49\u300d\u3068\u3044\u3046\u9805\u76ee\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u5973\u6027\u7ba1\u7406\u8077\u6bd4\u7387\u300d\u3001\u300c\u7537\u6027\u80b2\u5150\u4f11\u696d\u53d6\u5f97\u7387\u300d\u3001\u305d\u3057\u3066\u300c\u7537\u5973\u9593\u8cc3\u91d1\u683c\u5dee\u300d\u306e3\u8981\u7d20\u3092\u4ed8\u3051\u52a0\u3048\u308b\u3053\u3068\u3092\u8981\u8acb\u3057\u3066\u3044\u307e\u3059\u3002<br><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"1574\" height=\"878\" src=\"https:\/\/aiesg.co.jp\/wp-content\/uploads\/2024\/05\/f5659645a16af7fd82459bd2e129eb27-2.jpg\" alt=\"\" class=\"wp-image-8119\" style=\"width:700px;height:auto\" srcset=\"https:\/\/aiesg.co.jp\/wp-content\/uploads\/2024\/05\/f5659645a16af7fd82459bd2e129eb27-2.jpg 1574w, https:\/\/aiesg.co.jp\/wp-content\/uploads\/2024\/05\/f5659645a16af7fd82459bd2e129eb27-2-300x167.jpg 300w, https:\/\/aiesg.co.jp\/wp-content\/uploads\/2024\/05\/f5659645a16af7fd82459bd2e129eb27-2-1024x571.jpg 1024w, https:\/\/aiesg.co.jp\/wp-content\/uploads\/2024\/05\/f5659645a16af7fd82459bd2e129eb27-2-768x428.jpg 768w, https:\/\/aiesg.co.jp\/wp-content\/uploads\/2024\/05\/f5659645a16af7fd82459bd2e129eb27-2-1536x857.jpg 1536w\" sizes=\"auto, (max-width: 1574px) 100vw, 1574px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\"><strong>\u56f32:\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306b\u95a2\u3059\u308b\u8003\u3048\u65b9\u53ca\u3073\u53d6\u7d44\u300d\u306b\u95a2\u3059\u308b\u8a2d\u5b9a\u8a18\u8f09\u6b04\u306e\u6982\u8981<\/strong><br>(\u91d1\u878d\u5e81, 2023\u3088\u308a\u5f15\u7528: <a href=\"https:\/\/www.fsa.go.jp\/topics\/news\/r4\/singi\/20230131\/01.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.fsa.go.jp\/topics\/news\/r4\/singi\/20230131\/01.pdf<\/a> )<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br>\u65b0\u8a2d\u3055\u308c\u305f\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306b\u95a2\u3059\u308b\u8003\u3048\u65b9\u53ca\u3073\u53d6\u7d44\u300d\u306b\u304a\u3044\u3066\u306f\u30014\u3064\u306e\u8a18\u8f09\u6b04\u304c\u65b0\u8a2d\u3055\u308c\u3066\u3044\u3066\u3001\u300c\u74b0\u5883\u9762\u300d\u3068\u300c\u793e\u4f1a\u9762(\u4eba\u7684\u8cc7\u672c\u30fb\u591a\u69d8\u6027)\u300d\u306b\u95a2\u3059\u308b\u60c5\u5831\u306e\u62e1\u5145\u3092\u56f3\u3063\u3066\u3044\u307e\u3059\u30024\u3064\u306e\u9805\u76ee\u306f\u305d\u308c\u305e\u308c\u3001\u300c\u30ac\u30d0\u30ca\u30f3\u30b9\u300d\u3001\u300c\u6226\u7565\u300d\u3001\u300c\u30ea\u30b9\u30af\u7ba1\u7406\u300d\u3001\u305d\u3057\u3066\u300c\u6307\u6a19\u53ca\u3073\u76ee\u6a19\u300d\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br><br>\u3053\u306e\u3046\u3061\u3001\u300c\u30ac\u30d0\u30ca\u30f3\u30b9\u300d\u3068\u300c\u30ea\u30b9\u30af\u7ba1\u7406\u300d\u306f\u300c\u5168\u4f01\u696d\u3078\u958b\u793a\u304c\u6c42\u3081\u3089\u308c\u308b\u300d\u3053\u3068\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4f01\u696d\u304c\u81ea\u793e\u306e\u7d4c\u55b6\u9762\u3084\u4fa1\u5024\u5224\u65ad\u3092\u8b70\u8ad6\u3059\u308b\u3053\u3068\u3067\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u5224\u65ad\u306e\u305f\u3081\u306e\u67a0\u7d44\u307f\u3068\u3057\u3066\u5fc5\u8981\u3067\u3042\u308b\u3068\u3044\u3046\u7406\u7531\u306e\u305f\u3081\u3067\u3059\u3002<br><br>\u4e00\u65b9\u3001\u300c\u6226\u7565\u300d\u3084\u300c\u6307\u6a19\u53ca\u3073\u76ee\u6a19\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u958b\u793a\u304c\u671b\u307e\u3057\u3044\u3068\u8a2d\u5b9a\u3055\u308c\u3064\u3064\u3082\u3001\u5404\u4f01\u696d\u3078\u5bfe\u5fdc\u306e\u662f\u975e\u306f\u4e00\u4efb\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br><br>\u65e5\u672c\u306e\u591a\u304f\u306e\u4f01\u696d\u306f\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u7d4c\u6e08\u306e\u5f71\u97ff\u304b\u3089\u3001SASB\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u3084GRI\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u3092\u63a1\u629e\u3059\u308b\u50be\u5411\u304c\u898b\u3089\u308c\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u304d\u3066\u3044\u307e\u3059\u3002\u65e5\u672c\u5074\u3082\u7c73\u6b27\u306b\u8ffd\u5f93\u3059\u308b\u5f62\u3067\u4eca\u5f8c\u3082\u3053\u308c\u3089\u30b5\u30b9\u30c6\u30a4\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u958b\u793a\u306b\u3064\u3044\u3066\u898f\u5236\u304c\u6574\u5099\u3055\u308c\u3066\u3044\u304f\u3067\u3057\u3087\u3046\u3002<br><br>\u56f32\u306b\u3066\u6ce8\u76ee\u3057\u3066\u307b\u3057\u3044\u70b9\u3068\u3057\u3066\u300cISSB\u57fa\u6e96\u3092\u8e0f\u307e\u3048\u3001SSBJ\u3067\u958b\u793a\u306e\u500b\u5225\u9805\u76ee\u3092\u691c\u8a0e\u300d\u3068\u6319\u3052\u3089\u308c\u307e\u3059\u3002SSBJ\u306f\u65e5\u672c\u306b\u624b\u767a\u8db3\u3055\u308c\u305f\u30b5\u30b9\u30c6\u30a4\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u59d4\u54e1\u4f1a\u3092\u6307\u3057\u307e\u3059\u304c\u3001ISSB(\u56fd\u969b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u5be9\u8b70\u4f1a: IFRS\u5098\u4e0b\u306e\u56e3\u4f53)\u304c\u958b\u767a\u3059\u308b\u56fd\u969b\u57fa\u6e96\u3092\u57fa\u790e\u3068\u3057\u3066\u65e5\u672c\u306b\u304a\u3051\u308b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u958b\u793a\u3092\u9032\u5c55\u3055\u305b\u3066\u3044\u304f\u3053\u3068\u3092\u76ee\u6307\u3057\u3066\u3044\u307e\u3059\u3002\u305d\u3057\u3066\u3001\u524d\u9805(\u7c73\u56fd\u306e\u52d5\u5411)\u306b\u3064\u3044\u3066\u8a18\u8ff0\u3057\u307e\u3057\u305f\u3088\u3046\u306b\u3001ISSB\u542b\u3080IFRS\u306f\u73fe\u5728SASB\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u3068\u306e\u7d71\u5408\u306a\u3069\u76ee\u307e\u3050\u308b\u3057\u304f\u72b6\u6cc1\u304c\u5909\u5316\u3057\u3066\u3044\u3066\u3001ISSB\u306e\u958b\u767a\u3057\u3066\u3044\u308b\u56fd\u969b\u57fa\u6e96\u306e\u767a\u5c55\u5ea6\u5408\u3044\u306b\u3088\u3063\u3066\u3001\u6211\u304c\u56fd\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u3082\u767a\u5c55\u3057\u3066\u3044\u304f\u3053\u3068\u304c\u4e88\u60f3\u3067\u304d\u307e\u3059\u3002\u305d\u306e\u610f\u5473\u3067\u3001\u4eca\u5f8c\u3068\u3082\u7c73\u56fd\u30fbEU\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u898f\u5236\u306e\u52d5\u5411\u306f\u7121\u8996\u3067\u304d\u306a\u3044\u3067\u3057\u3087\u3046\u3002<br><br><strong>aiESG\u30ec\u30dd\u30fc\u30c8\u300e[\u89e3\u8aac]ISSB\uff5e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30d9\u30fc\u30b9\u30e9\u30a4\u30f3\uff5e\u300f<\/strong><br><a href=\"https:\/\/aiesg.co.jp\/topics\/report\/2301130_issb\/\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/aiesg.co.jp\/topics\/report\/2301130_issb\/<\/a>&nbsp;<br><\/p>\n\n\n\n<h2 class=\"wp-block-heading has-very-light-gray-to-cyan-bluish-gray-gradient-background has-background\" id=\"4.\u307e\u3068\u3081\"><span class=\"ez-toc-section\" id=\"4_%E3%81%BE%E3%81%A8%E3%82%81\"><\/span>4. \u307e\u3068\u3081<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f01\u696d\u306e\u975e\u8ca1\u52d9\u60c5\u5831\u958b\u793a\u306b\u304a\u3044\u3066\u3001\u793e\u4f1a\u8cc7\u672c\u306e\u91cd\u8981\u6027\u306f\u5897\u3057\u3066\u3044\u308b\u4e00\u65b9\u3067\u3059\u3002\u65e5\u672c\u306b\u304a\u3044\u3066\u306f\u3001\u4eba\u7684\u8cc7\u672c\u306e\u5074\u9762\u304c\u5f37\u3044\u3067\u3059\u304c\u3001\u305d\u308c\u306b\u9650\u308b\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u30b5\u30d7\u30e9\u30a4\u30c1\u30a7\u30fc\u30f3\u4e0a\u3067\u306e\u4eba\u6a29\u5bfe\u5fdc\u306a\u3069\u5f93\u696d\u54e1\u3092\u8d85\u3048\u305f\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u5168\u4f53\u306e\u53d6\u308a\u7d44\u307f\u306a\u3069\u3082\u4eca\u5f8c\u306f\u60c5\u5831\u958b\u793a\u3057\u3066\u3044\u304f\u5fc5\u8981\u6027\u304c\u51fa\u3066\u304d\u307e\u3059\u3002\u3053\u308c\u306f\u3001EU\u304c\u7b46\u982d\u3068\u3059\u308bCSRD\u3068ESRS\u306e\u9069\u5fdc\u4f01\u696d\u304cEU\u57df\u5916\u306b\u3082\u53ca\u3076\u305f\u3081\u3067\u3042\u308a\u3001\u65e5\u672c\u56fd\u3082\u6295\u8cc7\u5bb6\u8a98\u5f15\u3092\u76ee\u7684\u3068\u3057\u305f\u958b\u793a\u72b6\u6cc1\u306e\u6574\u5099\u304c\u8981\u6c42\u3055\u308c\u308b\u3053\u3068\u304c\u60f3\u50cf\u3067\u304d\u308b\u304b\u3089\u3067\u3059\u3002<br><br>\u6b27\u5dde\u3084\u7c73\u56fd\u306b\u304a\u3044\u3066\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u306b\u3064\u3044\u3066\u65b0\u3057\u3044\u52d5\u304d\u304c\u898b\u3089\u308c\u308b\u4e2d\u3067\u3001\u65e5\u672c\u4f01\u696d\u306b\u3068\u3063\u3066\u60c5\u5831\u958b\u793a\u306e\u91cd\u8981\u6027\u306f\u307e\u3059\u307e\u3059\u5897\u3057\u3066\u3044\u3063\u3066\u3044\u308b\u3053\u3068\u304c\u78ba\u8a8d\u3067\u304d\u307e\u3057\u305f\u3002\u6c17\u5019\u5909\u52d5\u3078\u306e\u5bfe\u5fdc\u306a\u3069\u74b0\u5883\u8cc7\u672c\u3078\u306e\u5bfe\u5fdc\u306b\u3064\u3044\u3066\u306f\u4f01\u696d\u306f\u9577\u5e74\u5bfe\u5fdc\u3057\u3066\u304d\u305f\u7d4c\u9a13\u304c\u3042\u308b\u4e00\u65b9\u3067\u3001\u8fd1\u5e74\u306e\u793e\u4f1a\u30fb\u4eba\u7684\u8cc7\u672c\u3078\u306e\u6ce8\u76ee\u306f\u8cc7\u6599\u5bfe\u5fdc\u306a\u3069\u306b\u6642\u9593\u304c\u304b\u304b\u308b\u3053\u3068\u304c\u4e88\u60f3\u3055\u308c\u307e\u3059\u3002\u7279\u306b\u30b5\u30d7\u30e9\u30a4\u30c1\u30a7\u30fc\u30f3\u5185\u3067\u306e\u4eba\u6a29\u5bfe\u5fdc\u306a\u3069\u306b\u3064\u3044\u3066\u306f\u3001\u660e\u77ad\u306a\u30c7\u30fc\u30bf\u306a\u3069\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u308b\u307e\u3059\u3002<br><br>aiESG\u3067\u306f\u81ea\u793e\u304c\u958b\u767a\u3059\u308b\u5206\u6790\u30c4\u30fc\u30eb\u3092\u7528\u3044\u308b\u3053\u3068\u3067\u3001\u74b0\u5883\u9762\u306e\u307f\u306a\u3089\u305a\u793e\u4f1a\u30fb\u4eba\u7684\u8cc7\u672c\u306b\u95a2\u3059\u308b\u30c7\u30fc\u30bf\u306e\u8ffd\u6c42\u306a\u3069\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u81ea\u793e\u5185\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u5bfe\u5fdc\u306b\u3064\u3044\u3066\u8cea\u554f\u306a\u3069\u304c\u3042\u308a\u307e\u3057\u305f\u3089\u3001\u5f0a\u793e\u3078\u3054\u9023\u7d61\u9858\u3044\u307e\u3059\u3002<br><br><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><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><\/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<br><\/strong><a href=\"https:\/\/aiesg.co.jp\/topics\/report\/tag\/%e5%9f%ba%e6%ba%96-%e8%a6%8f%e5%88%b6\/\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/aiesg.co.jp\/topics\/report\/tag\/\u57fa\u6e96-\u898f\u5236\/<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><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\"><strong>\u3010\u89e3\u8aac\u3011ESRS\uff08\u6b27\u5dde\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u57fa\u6e96\uff09\u306e\u6982\u8981<\/strong><br><a href=\"https:\/\/aiesg.co.jp\/topics\/report\/2301208_esrs\/\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/aiesg.co.jp\/topics\/report\/2301208_esrs\/<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u3010\u89e3\u8aac\u3011\u30a2\u30eb\u30d5\u30a1\u30d9\u30c3\u30c8\u30b9\u30fc\u30d7\u301c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u306e\u4e71\u7acb\u3068\u53ce\u6582\u301c<\/strong><br><a href=\"https:\/\/aiesg.co.jp\/topics\/report\/2301226_alphabet-soup\/\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/aiesg.co.jp\/topics\/report\/2301226_alphabet-soup\/<\/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<\/strong><br><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\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<\/strong><br><a href=\"https:\/\/aiesg.co.jp\/topics\/report\/2301115_sasb2\/\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/aiesg.co.jp\/topics\/report\/2301115_sasb2\/<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u3010\u89e3\u8aac\u3011ISSB~\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30d9\u30fc\u30b9\u30e9\u30a4\u30f3~<\/strong><br><a href=\"https:\/\/aiesg.co.jp\/topics\/report\/2301130_issb\/\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/aiesg.co.jp\/topics\/report\/2301130_issb\/<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u3010\u89e3\u8aac\u3011\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u306b\u304a\u3051\u308b\u201d\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3(\u91cd\u8981\u8ab2\u984c)\u201d\u3068\u306f\uff1f<\/strong><br><a href=\"https:\/\/aiesg.co.jp\/topics\/report\/240201_materiality\/\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/aiesg.co.jp\/topics\/report\/240201_materiality\/<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"author":34,"featured_media":8120,"template":"","report_tag":[21,23,19,27,18,31,26],"class_list":["post-8108","report","type-report","status-publish","has-post-thumbnail","hentry","report_tag-csrd","report_tag-esrs","report_tag-sasb","report_tag-27","report_tag-18","report_tag-31","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\u3011\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306b\u898b\u3089\u308c\u308b\u793e\u4f1a\u30fb\u4eba\u7684\u8cc7\u672c\u306e\u91cd\u8981\u6027 | \u682a\u5f0f\u4f1a\u793eaiESG<\/title>\n<meta name=\"description\" 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