{"id":8538,"date":"2024-07-22T09:54:21","date_gmt":"2024-07-22T00:54:21","guid":{"rendered":"https:\/\/aiesg-test.den-web.com\/?post_type=report&#038;p=8538"},"modified":"2024-12-19T21:30:10","modified_gmt":"2024-12-19T12:30:10","slug":"2407019_csrd2","status":"publish","type":"report","link":"https:\/\/aiesg.co.jp\/en\/topics\/report\/2407019_csrd2\/","title":{"rendered":"CSRD: The European Union's Corporate Sustainability Reporting Directive Latest Information"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">EU\u306f\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u306b\u95a2\u3059\u308b\u898f\u5236\u3092\u5f37\u5316\u3057\u3001\u4f01\u696d\u304c\u74b0\u5883\u30fb\u793e\u4f1a\u30fb\u30ac\u30d0\u30ca\u30f3\u30b9(ESG)\u306b\u95a2\u3059\u308b\u8a73\u7d30\u306a\u60c5\u5831\u3092\u958b\u793a\u3059\u308b\u3053\u3068\u3092\u6c42\u3081\u308b\u65b0\u3057\u3044\u6307\u4ee4\u300c\u4f01\u696d\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u6307\u4ee4(Corporate Sustainability Reporting Directives: CSRD)\u300d\u3092\u5c0e\u5165\u3057\u307e\u3057\u305f\u3002\u672c\u7a3f\u306f\u3001\u524d\u56de\u6295\u7a3f\u3055\u308c\u305f\u5f53\u8a72\u6307\u4ee4\u306e\u89e3\u8aac\u306e\u7d9a\u304d\u3068\u3057\u3066\u3001\u6700\u65b0\u52d5\u5411\u3092\u307e\u3068\u3081\u3066\u3044\u307e\u3059\u3002<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><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u76ee\u6b21<\/strong><br><a href=\"#CSRD\u306e\u6982\u8981\u3068\u6700\u65b0\u60c5\u5831\">CSRD\u306e\u6982\u8981\u3068\u6700\u65b0\u60c5\u5831<\/a><br><a href=\"#CSRD\u306e\u63a1\u629e\u306b\u95a2\u3059\u308b\u4f01\u696d\u5074\u306e\u73fe\u72b6\">CSRD\u306e\u63a1\u629e\u306b\u95a2\u3059\u308b\u4f01\u696d\u5074\u306e\u73fe\u72b6<\/a><br>\u3000CSRD\u9069\u7528\u306f\u30d3\u30b8\u30cd\u30b9\u4e0a\u306e\u30e1\u30ea\u30c3\u30c8\u3092\u3082\u305f\u3089\u3059\u3068\u3044\u3046\u6c17\u904b<br>\u3000\u9069\u7528\u3059\u308b\u4f01\u696d\u306e\u7d44\u7e54\u69cb\u6210<br>\u3000\u9069\u7528\u306b\u5411\u3051\u305f\u8ab2\u984c<br><a href=\"#\u65e5\u672c\u4f01\u696d\u304c\u53d6\u308b\u3079\u304d\u884c\u52d5\u3068\u306f\">\u65e5\u672c\u4f01\u696d\u304c\u53d6\u308b\u3079\u304d\u884c\u52d5\u3068\u306f<\/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\/2407019_csrd2\/#CSRD%E3%81%AE%E6%A6%82%E8%A6%81%E3%81%A8%E6%9C%80%E6%96%B0%E6%83%85%E5%A0%B1\" >CSRD\u306e\u6982\u8981\u3068\u6700\u65b0\u60c5\u5831<\/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\/2407019_csrd2\/#CSRD%E3%81%AE%E6%8E%A1%E6%8A%9E%E3%81%AB%E9%96%A2%E3%81%99%E3%82%8B%E4%BC%81%E6%A5%AD%E5%81%B4%E3%81%AE%E7%8F%BE%E7%8A%B6\" >CSRD\u306e\u63a1\u629e\u306b\u95a2\u3059\u308b\u4f01\u696d\u5074\u306e\u73fe\u72b6<\/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\/2407019_csrd2\/#%E6%97%A5%E6%9C%AC%E4%BC%81%E6%A5%AD%E3%81%8C%E5%8F%96%E3%82%8B%E3%81%B9%E3%81%8D%E8%A1%8C%E5%8B%95%E3%81%A8%E3%81%AF\" >\u65e5\u672c\u4f01\u696d\u304c\u53d6\u308b\u3079\u304d\u884c\u52d5\u3068\u306f<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading has-very-light-gray-to-cyan-bluish-gray-gradient-background has-background\" id=\"CSRD\u306e\u6982\u8981\u3068\u6700\u65b0\u60c5\u5831\"><span class=\"ez-toc-section\" id=\"CSRD%E3%81%AE%E6%A6%82%E8%A6%81%E3%81%A8%E6%9C%80%E6%96%B0%E6%83%85%E5%A0%B1\"><\/span>CSRD\u306e\u6982\u8981\u3068\u6700\u65b0\u60c5\u5831<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">CSRD (\u4f01\u696d\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u6307\u4ee4)\u306f\u3001\u5f93\u6765\u306e\u975e\u8ca1\u52d9\u5831\u544a\u6307\u4ee4(NFRD)\u3092\u5927\u5e45\u306b\u62e1\u5f35\u3057\u3001\u5831\u544a\u5bfe\u8c61\u3068\u306a\u308b\u4f01\u696d\u306e\u7bc4\u56f2\u3068\u5831\u544a\u5185\u5bb9\u3092\u62e1\u5927\u3057\u3066\u3044\u307e\u3059\u3002\u6b27\u5dde\u8b70\u4f1a\u3068\u6b27\u5dde\u59d4\u54e1\u4f1a\u306b2022\u5e74\u306b\u63a1\u629e\u3055\u308c\u305f\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u6307\u4ee4\u3067\u3042\u308a\u30012023\u5e741\u6708\u304b\u3089\u767a\u884c\u3055\u308c\u3066\u3044\u307e\u3059\u3002NFRD\u306e\u9069\u7528\u5bfe\u8c61\u3068\u3055\u308c\u3066\u304d\u305f\u6b27\u5dde\u767a\u306e\u4e00\u90e8\u5927\u4f01\u696d\u7fa4\u306f\u30012024\u5e741\u6708\u304b\u3089\u958b\u59cb\u3059\u308b\u4f1a\u8a08\u5e74\u5ea6\u306b\u3064\u3044\u3066CSRD\u306b\u57fa\u3065\u304f\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u3092\u884c\u3046\u7fa9\u52d9\u304c\u751f\u3058\u3066\u3044\u3066\u30012025\u5e74\u5ea6\u306b\u521d\u3081\u3066\u305d\u308c\u3089\u306e\u5831\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<br><br>\u672c\u6307\u4ee4\u306f\u3001ESRS (\u6b27\u5dde\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u57fa\u6e96)\u306b\u3088\u3063\u3066\u652f\u3048\u3089\u308c\u308b\u5f62\u3067\u958b\u793a\u8981\u4ef6\u306e\u8a73\u7d30\u3092\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002ESRS\u306f\u30012\u3064\u306e\u6a2a\u65ad\u7684\u57fa\u6e96\u3068\u3001\u69d8\u3005\u306a\u74b0\u5883\u30fb\u793e\u4f1a\u30fb\u30ac\u30d0\u30ca\u30f3\u30b9\u4e8b\u9805\u306b\u95a2\u3059\u308b\u7279\u5b9a\u306e\u5831\u544a\u8981\u4ef6\u3092\u30ab\u30d0\u30fc\u3059\u308b10\u306e\u30c8\u30d4\u30ab\u30eb\u57fa\u6e96\u304b\u3089\u69cb\u6210\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3000- ESRS\u306b\u95a2\u3059\u308b\u66f4\u306a\u308b\u60c5\u5831\u306f\u4ee5\u4e0b\u306e\u30ec\u30dd\u30fc\u30c8\u306b\u3066\u307e\u3068\u3081\u3066\u3044\u307e\u3059\u3002<\/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\"><br>\u73fe\u6642\u70b9\u3067EU\u52a0\u76df\u56fd\u304c\u62b1\u3048\u308b\u91cd\u8981\u306a\u671f\u9650\u3068\u3057\u3066\u30012024\u5e747\u67086\u65e5\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002EU\u52a0\u76df\u56fd\u306fCSRD\u306e\u5b9a\u3081\u308b\u6307\u4ee4\u5185\u5bb9\u306b\u3064\u3044\u3066\u56fd\u5185\u6cd5\u306b\u3088\u3063\u3066\u627f\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059 (<a href=\"https:\/\/www.anthesisgroup.com\/insights\/csrd-is-here-what-does-it-mean-for-you-in-2024-and-beyond\/\" target=\"_blank\" rel=\"noreferrer noopener\">Anthesis<\/a>)\u3002\u30d5\u30e9\u30f3\u30b9\u306f\u6700\u3082\u65e9\u3044\u6bb5\u968e\u3067\u56fd\u5185\u6cd5\u6574\u5099\u306b\u53d6\u308a\u639b\u304b\u3063\u3066\u304a\u308a\u30012023\u5e7412\u6708\u6642\u70b9\u3067\u6cd5\u5236\u5b9a\u3092\u884c\u3044\u307e\u3057\u305f\u3002<br><br>NFRD\u9069\u5fdc\u4f01\u696d\u306b\u3068\u3063\u30662025\u5e74\u4e2d\u306bCSRD\u3092\u5bfe\u5fdc\u3055\u305b\u305f\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u3092\u884c\u3046\u7fa9\u52d9\u304c\u3042\u308b\u3068\u3044\u3046\u70b9\u304b\u3089\u3001\u73fe\u5728\u591a\u304f\u306e\u4f01\u696d\u304c\u5bfe\u5fdc\u306b\u8ffd\u308f\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u4e88\u60f3\u3055\u308c\u307e\u3059\u3002\u7dcf\u5408\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u306e<a href=\"https:\/\/www.pwc.com\/gx\/en\/issues\/esg\/global-csrd-survey.html\" target=\"_blank\" rel=\"noreferrer noopener\">PwC<\/a>\u306f2024\u5e744\u6708\u304b\u30895\u6708\u306b\u304b\u3051\u306630\u4ee5\u4e0a\u306e\u56fd\u3084\u5730\u57df\u3067547\u540d\u306e\u7d4c\u55b6\u5e79\u90e8\u304a\u3088\u3073\u4e0a\u7d1a\u5c02\u9580\u5bb6\u3092\u5bfe\u8c61\u306b\u30a2\u30f3\u30b1\u30fc\u30c8\u8abf\u67fb\u3092\u5b9f\u65bd\u3057\u3066\u3044\u307e\u3059\u3002\u672c\u8abf\u67fb\u306f\u3001\u5168\u56de\u7b54\u8005\u306e57\uff05\u304c2025\u5e74\u4f1a\u8a08\u5e74\u5ea6\u306bCSRD\u306e\u521d\u9069\u7528\u3092\u76ee\u6307\u3057\u3066\u3044\u3066\u3001\u8ab2\u984c\u3084\u671f\u5f85\u611f\u306a\u3069\u306b\u3064\u3044\u3066PwC\u306f\u8abf\u67fb\u3057\u3066\u3044\u307e\u3059\u3002<br><br>\u65e5\u672c\u4f01\u696d\u542b\u3080EU\u57df\u5185\u306b\u3066\u8981\u4ef6\u3092\u6e80\u305f\u3059\u975eEU\u4f01\u696d\u306f\u306f2028\u5e74\uff11\u67081\u65e5\u4ee5\u964d\u306b\u958b\u59cb\u3059\u308b\u4f1a\u8a08\u5e74\u5ea6\u304b\u3089\u5831\u544a\u3057\u306a\u3044\u3068\u3044\u3051\u307e\u305b\u3093\u3002\u305d\u306e\u70b9\u3092\u8e0f\u307e\u3048\u3066\u3001\u6b21\u9805\u306fPwC\u306e\u8abf\u67fb\u7d50\u679c\u3092\u901a\u3057\u3066\u65e5\u672c\u4f01\u696d\u5074\u306b\u3082\u5f71\u97ff\u3059\u308b\u3067\u3042\u308d\u3046CSRD\u63a1\u629e\u306b\u4fc2\u308b\u8ab2\u984c\u306b\u3064\u3044\u3066\u5206\u6790\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-very-light-gray-to-cyan-bluish-gray-gradient-background has-background\" id=\"CSRD\u306e\u63a1\u629e\u306b\u95a2\u3059\u308b\u4f01\u696d\u5074\u306e\u73fe\u72b6\"><span class=\"ez-toc-section\" id=\"CSRD%E3%81%AE%E6%8E%A1%E6%8A%9E%E3%81%AB%E9%96%A2%E3%81%99%E3%82%8B%E4%BC%81%E6%A5%AD%E5%81%B4%E3%81%AE%E7%8F%BE%E7%8A%B6\"><\/span>CSRD\u306e\u63a1\u629e\u306b\u95a2\u3059\u308b\u4f01\u696d\u5074\u306e\u73fe\u72b6<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">CSRD\u9069\u7528\u306f\u30d3\u30b8\u30cd\u30b9\u4e0a\u306e\u30e1\u30ea\u30c3\u30c8\u3092\u3082\u305f\u3089\u3059\u3068\u3044\u3046\u6c17\u904b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u591a\u304f\u306e\u4f01\u696d\u304c\u65e2\u306b\u5e74\u6b21\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u30fb\u30ec\u30dd\u30fc\u30c8\u3092\u4f5c\u6210\u3057\u3001\u4ed6\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u306b\u7167\u5408\u3057\u3066\u5831\u544a\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u304c\u3001CSRD\u306e\u8981\u6c42\u3092\u6e80\u305f\u3059\u305f\u3081\u306b\u306f\u7dcf\u3058\u3066\u62e1\u5f35\u30fb\u5f37\u5316\u3055\u308c\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br><br>PwC\u304c\u884c\u3063\u305f\u8abf\u67fb\u306f\u3001CSRD\u306e\u9069\u7528\u304c\u4f01\u696d\u306e\u30d3\u30b8\u30cd\u30b9\u3078\u5229\u70b9\u3092\u6709\u3059\u308b\u3068\u3044\u3046\u8a8d\u8b58\u304c\u5f62\u6210\u3055\u308c\u3066\u3044\u308b\u72b6\u6cc1\u306b\u3064\u3044\u3066\u6349\u3048\u3066\u3044\u307e\u3059\u3002\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306b\u95a2\u3059\u308b\u77e5\u898b\u3092\u4f01\u696d\u306e\u610f\u601d\u6c7a\u5b9a\u904e\u7a0b\u3078\u53cd\u6620\u3059\u308b\u3053\u3068\u3092\u901a\u3058\u305f\u3001\u74b0\u5883\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u306e\u5411\u4e0a\u30fb\u5229\u5bb3\u95a2\u4fc2\u8005\u3068\u306e\u5354\u529b\u4f53\u5236\u306e\u6539\u5584\u30fb\u30ea\u30b9\u30af\u306e\u8efd\u6e1b\u306a\u3069\u306e\u975e\u9593\u63a5\u7684\u306a\u5229\u76ca\u306e\u307f\u306a\u3089\u305a\u3001\u76f4\u63a5\u7684\u306a\u5229\u76ca\u62e1\u5927\u3084\u30b3\u30b9\u30c8\u524a\u6e1b\u306b\u3064\u3044\u3066\u3082\u671f\u5f85\u611f\u304c\u91b8\u6210\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u7279\u306b\u3001CSRD\u9069\u7528\u306b\u3064\u3044\u3066\u7a4d\u6975\u7684\u306b\u53d6\u308a\u7d44\u3093\u3067\u3044\u308b\u4f01\u696d\u7fa4(2025\u5e74\u4f1a\u8a08\u5e74\u5ea6\u6642\u5831\u544a)\u306b\u305d\u306e\u50be\u5411\u304c\u5f37\u304f\u898b\u3089\u308c\u3066\u3044\u307e\u3059 (\u56f31)\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=\"1920\" height=\"987\" src=\"https:\/\/aiesg.co.jp\/wp-content\/uploads\/2024\/07\/6f87afea45acb41cc40655d569a60e37-2.jpg\" alt=\"\" class=\"wp-image-8549\" style=\"width:828px;height:auto\" srcset=\"https:\/\/aiesg.co.jp\/wp-content\/uploads\/2024\/07\/6f87afea45acb41cc40655d569a60e37-2.jpg 1920w, https:\/\/aiesg.co.jp\/wp-content\/uploads\/2024\/07\/6f87afea45acb41cc40655d569a60e37-2-300x154.jpg 300w, https:\/\/aiesg.co.jp\/wp-content\/uploads\/2024\/07\/6f87afea45acb41cc40655d569a60e37-2-1024x526.jpg 1024w, https:\/\/aiesg.co.jp\/wp-content\/uploads\/2024\/07\/6f87afea45acb41cc40655d569a60e37-2-768x395.jpg 768w, https:\/\/aiesg.co.jp\/wp-content\/uploads\/2024\/07\/6f87afea45acb41cc40655d569a60e37-2-1536x790.jpg 1536w\" sizes=\"auto, (max-width: 1920px) 100vw, 1920px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\"><strong>\u56f3\uff11\uff1aCSRD\u5c0e\u5165\u306b\u4fc2\u308b\u4f01\u696d\u5074\u306e\u8a8d\u8b58\u3059\u308b\u5229\u76ca<\/strong> (PwC\u8abf\u67fb\u3092\u53c2\u7167\u3057\u3066\u7b46\u8005\u7ffb\u8a33\u4f5c\u6210)<br><br><br>CSRD\u306e\u53d6\u308a\u7d44\u307f\u304c\u9032\u5c55\u3057\u3066\u3044\u308b\u4f01\u696d\u304c\u5f53\u6307\u4ee4\u3078\u597d\u59ff\u52e2\u3092\u793a\u3059\u3068\u3044\u3046\u4e8b\u5b9f\u306b\u3064\u3044\u3066\u306f\u3001\u4f01\u696d\u5185\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u52b9\u7387\u5316\u304c\u884c\u308f\u308c\u3066\u304d\u3066\u3044\u308b\u3053\u3068\u3092\u53cd\u6620\u3057\u3066\u3044\u308b\u3068\u8003\u5bdf\u3067\u304d\u307e\u3059\u3002\u65e5\u672c\u4f01\u696d\u306b\u304a\u3044\u3066\u3082\u3001\u5f53\u8a72\u6307\u4ee4\u3092\u9069\u7528\u3059\u308b\u969b\u306b\u306f\u5e83\u7bc4\u306a\u793e\u5185\u60c5\u5831\u306e\u628a\u63e1\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u305d\u308c\u3089\u306e\u8981\u7d20\u306f\u3001\u672c\u8abf\u67fb\u306b\u304a\u3044\u3066\u306f\u30dd\u30b8\u30c6\u30a3\u30d6\u306a\u52b9\u679c\u3092\u767a\u63ee\u3059\u308b\u3053\u3068\u3067\u4f01\u696d\u306b\u3068\u3063\u3066\u7d4c\u6e08\u7684\u5229\u70b9\u306e\u53ef\u80fd\u6027\u3092\u60f3\u8d77\u3055\u305b\u308b\u3053\u3068\u306b\u7e4b\u304c\u3063\u3066\u3044\u308b\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002<br><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u9069\u7528\u3059\u308b\u4f01\u696d\u306e\u7d44\u7e54\u69cb\u6210<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">CSRD\u306e\u5e83\u7bc4\u304b\u3064\u8907\u96d1\u306a\u8ab2\u984c\u306b\u53d6\u308a\u7d44\u3080\u306b\u306f\u3001\u4f01\u696d\u5185\u3067\u90e8\u9580\u6a2a\u65ad\u7684\u306a\u53d6\u308a\u7d44\u307f\u304c\u5927\u898f\u6a21\u306b\u8981\u6c42\u3055\u308c\u307e\u3059\u3002\u8abf\u67fb\u3067\u306f\u3001\u5e73\u5747\u3057\u3066\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u30fb\u8ca1\u52d9\u30fb\u30aa\u30da\u30ec\u30fc\u30b7\u30e7\u30f3\u30fb\u8abf\u9054\u30fb\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u30fb\u6cd5\u52d9\u3092\u542b\u3080\u5e73\u57478\u3064\u306e\u30d3\u30b8\u30cd\u30b9\u6a5f\u80fd\u304a\u3088\u3073\u90e8\u9580\u304c\u95a2\u4e0e\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u5224\u660e\u3057\u3066\u3044\u307e\u3059\u3002<br><br>CSRD\u306f\u3001\u958b\u793a\u306b\u4fc2\u308b\u8981\u4ef6\u3068\u3057\u30661,000\u3092\u8d85\u3048\u308b\u30c7\u30fc\u30bf\u30dd\u30a4\u30f3\u30c8\u3092\u6709\u3057\u3066\u3044\u3066\u3001\u7d4c\u55b6\u5e79\u90e8\u306f\u3069\u306e\u958b\u793a\u8981\u4ef6\u304c\u91cd\u8981\u3067\u3042\u308a\u3001\u5831\u544a\u66f8\u306b\u542b\u3081\u308b\u5fc5\u8981\u304c\u3042\u308b\u304b\u3092\u5224\u65ad\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u8981\u4ef6\u78ba\u8a8d\u3060\u3051\u3067\u306a\u304f\u3001\u8a55\u4fa1\u306b\u4fc2\u308b\u5b9a\u6027\u5831\u544a\u3001\u305d\u308c\u306b\u5bfe\u5fdc\u3059\u308b\u8a08\u753b\u306b\u3064\u3044\u3066\u63d0\u4f9b\u3059\u308b\u5fc5\u8981\u3082\u3042\u308a\u307e\u3059\u3002\u52a0\u3048\u3066\u3001\u3053\u308c\u3089\u306e\u60c5\u5831\u306f\u5168\u3066\u5408\u7406\u7684\u306a\u4fdd\u8a3c\u306b\u3064\u3044\u3066\u72ec\u7acb\u3057\u305f\u7b2c\u4e09\u8005\u304b\u3089\u4fdd\u8a3c\u3092\u5f97\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059(\u6700\u521d\u306e\u6bb5\u968e\u306f\u9650\u5b9a\u7684\u4fdd\u8a3c\u304b\u3089\u958b\u59cb\u3055\u308c\u307e\u3059)\u3002CSRD\u5c0e\u5165\u306e\u505c\u6ede\u3092\u9632\u3050\u305f\u3081\u306b\u306f\u3001\u30c8\u30c3\u30d7\u4e3b\u5c0e\u306e\u5f37\u529b\u306a\u30ac\u30d0\u30ca\u30f3\u30b9\u304c\u91cd\u8981\u306a\u8981\u7d20\u3068\u306a\u308b\u3053\u3068\u304c\u4e88\u60f3\u3055\u308c\u307e\u3059\u3002<br><br>\u7d4c\u55b6\u59d4\u54e1\u4f1a\u307e\u305f\u306f\u53d6\u7de0\u5f79\u306f\u300170\uff05\u4ee5\u4e0a\u306e\u4f01\u696d\u3067CSRD\u306e\u5b9f\u52d9\u306b\u95a2\u4e0e\u3057\u3066\u3044\u3066\u30012025\u5e74\u5ea6\u306b\u5831\u544a\u3092\u4e88\u5b9a\u3057\u3066\u3044\u308b\u4f01\u696d\u3067\u306f80\uff05\u8fd1\u304f\u307e\u3067\u5897\u52a0\u3057\u307e\u3059\u3002\u6700\u9ad8\u8ca1\u52d9\u8cac\u4efb\u8005(CFO)\u3068\u6700\u9ad8\u60c5\u5831\u8cac\u4efb\u8005(CIO)\u306f\u3001\u52b9\u679c\u7684\u306a\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u3068\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u4e3b\u5c0e\u306e\u6a5f\u4f1a\u306e\u5b9f\u73fe\u3092\u78ba\u5b9f\u306b\u3059\u308b\u305f\u3081\u306b\u3001\u8ca1\u52d9\u5831\u544a\u3084\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u306b\u95a2\u3059\u308b\u5c02\u9580\u77e5\u8b58\u3092\u6d3b\u7528\u3057\u3066\u518d\u8208\u6301\u7d9a\u53ef\u80fd\u6027\u8cac\u4efb\u8005(CSO)\u3092\u30b5\u30dd\u30fc\u30c8\u3059\u308b\u3079\u304d\u3068PwC\u5074\u306f\u307e\u3068\u3081\u3066\u3044\u307e\u3059\u3002<br><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u9069\u7528\u306b\u5411\u3051\u305f\u8ab2\u984c<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">PwC\u306e\u8abf\u67fb\u3092\u901a\u3058\u3066\u3001\u30a2\u30f3\u30b1\u30fc\u30c8\u56de\u7b54\u8005\u306e\u591a\u304f\u306f\u9ad8\u3044\u81ea\u4fe1\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002\u4e00\u65b9\u3001\u3044\u304f\u3064\u304b\u306e\u521d\u671f\u6bb5\u968e\u306e\u6d3b\u52d5\u306e\u5b8c\u4e86\u7387\u306e\u4f4e\u3055\u3001\u4e00\u90e8\u306e\u4f01\u696d\u306b\u304a\u3051\u308b\u4e0a\u7d1a\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u306e\u95a2\u4e0e\u306e\u6b20\u5982\u3001\u52b9\u679c\u7684\u306a\u7d99\u7d9a\u7684\u5831\u544a\u3092\u30b5\u30dd\u30fc\u30c8\u3059\u308b\u6280\u8853\u306e\u63a1\u7528\u7387\u306e\u4f4e\u3055\u306a\u3069\u306e\u6f5c\u5728\u7684\u306a\u8ab2\u984c\u3082\u660e\u3089\u304b\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<br><br>\u56de\u7b54\u8005\u306fCSRD\u306b\u57fa\u3065\u3044\u305f\u5831\u544a\u66f8\u306e\u6e96\u5099\u5b8c\u4e86\u306e\u53ef\u80fd\u6027\u306b\u3064\u3044\u3066\u5927\u591a\u6570(2025\u5e74\u4f1a\u8a08\u5e74\u5ea6\u5831\u544a\u4f01\u696d\u306b\u3064\u3044\u3066\u306f97\uff05)\u304c\u81ea\u4fe1\u304c\u3042\u308b\u3053\u3068\u3092\u8ff0\u3079\u3066\u3044\u307e\u3059\u3002\u3068\u3053\u308d\u304c\u3001ESRS\u306e\u958b\u793a\u8981\u4ef6\u306b\u3057\u305f\u304c\u3063\u3066\u305d\u306e\u6e96\u5099\u5177\u5408\u306b\u3064\u3044\u3066\u306f\u5ea6\u5408\u3044\u306b\u5dee\u304c\u3042\u308a\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=\"1634\" height=\"1008\" src=\"https:\/\/aiesg.co.jp\/wp-content\/uploads\/2024\/07\/0109015d043dd6cd754f73ab1196a56c-2.png\" alt=\"\" class=\"wp-image-8548\" style=\"width:760px;height:auto\" srcset=\"https:\/\/aiesg.co.jp\/wp-content\/uploads\/2024\/07\/0109015d043dd6cd754f73ab1196a56c-2.png 1634w, https:\/\/aiesg.co.jp\/wp-content\/uploads\/2024\/07\/0109015d043dd6cd754f73ab1196a56c-2-300x185.png 300w, https:\/\/aiesg.co.jp\/wp-content\/uploads\/2024\/07\/0109015d043dd6cd754f73ab1196a56c-2-1024x632.png 1024w, https:\/\/aiesg.co.jp\/wp-content\/uploads\/2024\/07\/0109015d043dd6cd754f73ab1196a56c-2-768x474.png 768w, https:\/\/aiesg.co.jp\/wp-content\/uploads\/2024\/07\/0109015d043dd6cd754f73ab1196a56c-2-1536x948.png 1536w\" sizes=\"auto, (max-width: 1634px) 100vw, 1634px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\"><strong>\u56f32\uff1aESRS\u304c\u898f\u5b9a\u3059\u308b\u30c8\u30d4\u30c3\u30af\u5225\u8981\u4ef6\u306b\u5bfe\u3059\u308b\u5831\u544a\u5b9f\u73fe\u306b\u4fc2\u308b\u81ea\u4fe1\u5ea6\u5408<\/strong> (PwC\u8abf\u67fb\u3092\u53c2\u7167\u3057\u3066\u7b46\u8005\u7ffb\u8a33\u4f5c\u6210)<br><br><br>\u65e2\u5b58\u306e\u60c5\u5831\u958b\u793a\u306b\u4e00\u822c\u7684\u306b\u542b\u307e\u308c\u3066\u3044\u308b\u30c8\u30d4\u30c3\u30af\u30fc\u52b4\u50cd\u529b\u3001\u4f01\u696d\u884c\u52d5\u3001\u6c17\u5019\u5909\u52d5\u306a\u3069\u30fc\u306b\u3064\u3044\u3066\u306f\u9ad8\u3044\u4fe1\u983c\u6027\u3092\u5831\u544a\u3057\u3066\u3044\u308b\u4e00\u65b9\u3001\u751f\u7269\u591a\u69d8\u6027\u3001\u5faa\u74b0\u578b\u793e\u4f1a\u3001\u6c5a\u67d3\u3001\u30d0\u30ea\u30e5\u30fc\u30c1\u30a7\u30fc\u30f3\u306b\u304a\u3051\u308b\u52b4\u50cd\u8005\u306a\u3069\u3001\u3042\u307e\u308a\u99b4\u67d3\u307f\u306e\u306a\u3044\u30c8\u30d4\u30c3\u30af\u306b\u3064\u3044\u3066\u306f\u3001\u5831\u544a\u8981\u4ef6\u3092\u6e80\u305f\u3059\u80fd\u529b\u306b\u3064\u3044\u3066\u591a\u304f\u304c\u81ea\u4fe1\u304c\u306a\u3044\u3068\u56de\u7b54\u3057\u3066\u3044\u307e\u3059\u3002<br><br>\u3053\u306e\u5dee\u7570\u306f\u3001\u300c\u30c7\u30fc\u30bf\u306e\u5165\u624b\u53ef\u80fd\u6027\u3068\u54c1\u8cea\u300d\u304c\u5c0e\u5165\u306e\u6700\u5927\u306e\u969c\u5bb3\u3068\u306a\u3063\u3066\u3044\u308b\u3053\u3068\u304c\u7406\u7531\u3068\u3057\u3066\u8003\u5bdf\u3067\u304d\u307e\u3059\u3002CSRD\u5831\u544a\u306e\u5e45\u3068\u6df1\u3055\u306f\u3001\u4f01\u696d\u62c5\u5f53\u90e8\u5c40\u304c\u65b0\u3057\u3044\u30bf\u30a4\u30d7\u306e\u30c7\u30fc\u30bf\u3092\u53ce\u96c6\u3001\u691c\u8a3c\u3001\u7d71\u5408\u3059\u308b\u4e0a\u3067\u5927\u304d\u306a\u8ab2\u984c\u3068\u306a\u308a\u307e\u3059\u3002\u30b5\u30d7\u30e9\u30a4\u30c1\u30a7\u30fc\u30f3\/\u30d0\u30ea\u30e5\u30fc\u30c1\u30a7\u30fc\u30f3\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u7b46\u982d\u3068\u3059\u308b\u591a\u304f\u306e\u60c5\u5831\u3092\u7ba1\u7406\u3059\u308b\u4e2d\u592e\u60c5\u5831\u30b7\u30b9\u30c6\u30e0\u306a\u3069\u306f\u5b58\u5728\u3057\u307e\u305b\u3093\u3002\u3053\u306e\u3088\u3046\u306a\u5206\u6563\u7684\u306a\u60c5\u5831\u53ce\u96c6\u306f\u4f01\u696d\u5074\u306b\u975e\u52b9\u7387\u7684\u306a\u4f5c\u696d\u3092\u8981\u6c42\u3057\u307e\u3059\u3002\u4f01\u696d\u306f\u30c7\u30fc\u30bf\u6226\u7565\u306e\u57fa\u672c\u306b\u7d30\u5fc3\u306e\u6ce8\u610f\u3092\u6255\u308f\u306a\u3044\u9650\u308a\u3001\u30df\u30b9\u304c\u767a\u751f\u3057\u3084\u3059\u3044\u3067\u3057\u3087\u3046\u3002<br><br>CSRD\u304c\u30d0\u30ea\u30e5\u30fc\u30c1\u30a7\u30fc\u30f3\u5168\u4f53\u3092\u898b\u6e21\u3059\u3053\u3068\u3092\u8981\u6c42\u3057\u3066\u3044\u308b\u3053\u3068\u306f\u3001\u30c7\u30fc\u30bf\u306b\u4fc2\u308b\u65b0\u305f\u306a\u8ab2\u984c\u3092\u63d0\u793a\u3057\u307e\u3059\u3002\u4f01\u696d\u306f\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u3001\u9867\u5ba2\u3001\u7b2c\u4e09\u8005\u30c7\u30fc\u30bf\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u304b\u3089\u306e\u30c7\u30fc\u30bf\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u304c\u4e88\u60f3\u3055\u308c\u307e\u3059\u304c\u3001\u60c5\u5831\u306e\u4fe1\u983c\u6027\u306b\u3064\u3044\u3066\u8a55\u4fa1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5927\u524d\u63d0\u3068\u3057\u3066\u3001\u30d0\u30ea\u30e5\u30fc\u30c1\u30a7\u30fc\u30f3\u3092\u7406\u89e3\u30fb\u5b9a\u7fa9\u3059\u308b\u3068\u3044\u3046\u6700\u521d\u306e\u6bb5\u968e\u306b\u591a\u304f\u306e\u6642\u9593\u3092\u8981\u3059\u308b\u3067\u3057\u3087\u3046\u3002\u305d\u306e\u70b9\u304b\u3089\u3082\u3001\u30d0\u30ea\u30e5\u30fc\u30c1\u30a7\u30fc\u30f3\u306e\u8907\u96d1\u3055\u3092\u5c0e\u5165\u306e\uff12\u756a\u76ee\u306e\u5927\u304d\u306a\u969c\u5bb3\u3068\u3057\u3066\u5224\u660e\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=\"1670\" height=\"924\" src=\"https:\/\/aiesg.co.jp\/wp-content\/uploads\/2024\/07\/3e62ccc7397ef2cc074b92622e3b9195-2.png\" alt=\"\" class=\"wp-image-8550\" style=\"width:756px;height:auto\" srcset=\"https:\/\/aiesg.co.jp\/wp-content\/uploads\/2024\/07\/3e62ccc7397ef2cc074b92622e3b9195-2.png 1670w, https:\/\/aiesg.co.jp\/wp-content\/uploads\/2024\/07\/3e62ccc7397ef2cc074b92622e3b9195-2-300x166.png 300w, https:\/\/aiesg.co.jp\/wp-content\/uploads\/2024\/07\/3e62ccc7397ef2cc074b92622e3b9195-2-1024x567.png 1024w, https:\/\/aiesg.co.jp\/wp-content\/uploads\/2024\/07\/3e62ccc7397ef2cc074b92622e3b9195-2-768x425.png 768w, https:\/\/aiesg.co.jp\/wp-content\/uploads\/2024\/07\/3e62ccc7397ef2cc074b92622e3b9195-2-1536x850.png 1536w\" sizes=\"auto, (max-width: 1670px) 100vw, 1670px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\"><strong>\u56f33\uff1aCSRD\u63a1\u629e\u306b\u304a\u3051\u308b\u56f0\u96e3\u306a\u8981\u7d20<\/strong>(PwC\u8abf\u67fb\u3092\u53c2\u7167\u3057\u3066\u7b46\u8005\u7ffb\u8a33\u4f5c\u6210)<br><br><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30c7\u30fc\u30bf\u51e6\u7406\u306b\u4fc2\u308b\u56f0\u96e3\u3055\u306f\u3001\u7d44\u7e54\u69cb\u9020\u306b\u95a2\u3059\u308b\u8abf\u67fb\u304b\u3089\u3082\u9732\u5448\u3057\u3066\u3044\u307e\u3059\u3002\u307b\u3068\u3093\u3069\u306e\u56de\u7b54\u8005\u304c\u6280\u8853\u90e8\u9580\u3092\u5dfb\u304d\u8fbc\u3080\u3053\u3068\u3092\u8a08\u753b\u3057\u3066\u3044\u308b\u4e00\u65b9\u3067\u3001\u3059\u3067\u306b\u5831\u544a\u66f8\u4f5c\u6210\u306e\u30c1\u30fc\u30e0\u306b\u7d71\u5408\u3057\u3066\u3044\u308b\u306e\u306f60\uff05\u7a0b\u3067\u3059\u3002\u8907\u96d1\u306a\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5206\u6790\u3092\u884c\u3046\u305f\u3081\u306b\u81ea\u793e\u5185\u3067\u6280\u8853\u90e8\u9580\u3078\u6295\u8cc7\u30fb\u69cb\u7bc9\u3059\u308b\u3053\u3068\u306f\u52b9\u7387\u7684\u306a\u7d99\u7d9a\u7684\u30ec\u30dd\u30fc\u30c6\u30a3\u30f3\u30b0\u306e\u5b9f\u73fe\u306e\u305f\u3081\u306b\u306f\u91cd\u8981\u306a\u9078\u629e\u80a2\u3067\u3059\u3002\u306a\u304a\u3001PwC\u306f\u6642\u9593\u304c\u7d4c\u3064\u306b\u3064\u308c\u3066\u591a\u304f\u306e\u4f01\u696d\u306b\u304a\u3044\u3066\u6280\u8853\u90e8\u9580\u306e\u7d71\u5408\u304c\u52a0\u901f\u3059\u308b\u3053\u3068\u3092\u4e88\u60f3\u3057\u3066\u3044\u3066\u3001AI\u30c4\u30fc\u30eb\u306e\u4f7f\u7528\u306b\u3064\u3044\u3066\u3082\u666e\u53ca\u3057\u3066\u3044\u304f\u3053\u3068\u306b\u3064\u3044\u3066\u8abf\u67fb\u3092\u901a\u3058\u3066\u660e\u3089\u304b\u306b\u3057\u3066\u3044\u307e\u3059\u3002\u73fe\u72b6\u306f\u3001\u30b9\u30d7\u30ec\u30c3\u30c9\u30b7\u30fc\u30c8\u304c\u6700\u3082\u5229\u7528\u3055\u308c\u3066\u3044\u308b\u624b\u6bb5\u3067\u3042\u308b\u3053\u3068\u304c\u5224\u660e\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=\"1916\" height=\"1084\" src=\"https:\/\/aiesg.co.jp\/wp-content\/uploads\/2024\/07\/bed62136cce7b2b7b33f28f6daf3220b-2.png\" alt=\"\" class=\"wp-image-8551\" style=\"width:781px;height:auto\" srcset=\"https:\/\/aiesg.co.jp\/wp-content\/uploads\/2024\/07\/bed62136cce7b2b7b33f28f6daf3220b-2.png 1916w, https:\/\/aiesg.co.jp\/wp-content\/uploads\/2024\/07\/bed62136cce7b2b7b33f28f6daf3220b-2-300x170.png 300w, https:\/\/aiesg.co.jp\/wp-content\/uploads\/2024\/07\/bed62136cce7b2b7b33f28f6daf3220b-2-1024x579.png 1024w, https:\/\/aiesg.co.jp\/wp-content\/uploads\/2024\/07\/bed62136cce7b2b7b33f28f6daf3220b-2-768x435.png 768w, https:\/\/aiesg.co.jp\/wp-content\/uploads\/2024\/07\/bed62136cce7b2b7b33f28f6daf3220b-2-1536x869.png 1536w\" sizes=\"auto, (max-width: 1916px) 100vw, 1916px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\"><strong>\u56f34\uff1a\u4f01\u696d\u306e\u4f7f\u7528\u3057\u3066\u3044\u308b\u6280\u8853\u30fb\u30c4\u30fc\u30eb<\/strong>(PwC\u8abf\u67fb\u3092\u53c2\u7167\u3057\u3066\u7b46\u8005\u7ffb\u8a33\u4f5c\u6210)<br><\/p>\n\n\n\n<h2 class=\"wp-block-heading has-very-light-gray-to-cyan-bluish-gray-gradient-background has-background\" id=\"\u65e5\u672c\u4f01\u696d\u304c\u53d6\u308b\u3079\u304d\u884c\u52d5\u3068\u306f\"><span class=\"ez-toc-section\" id=\"%E6%97%A5%E6%9C%AC%E4%BC%81%E6%A5%AD%E3%81%8C%E5%8F%96%E3%82%8B%E3%81%B9%E3%81%8D%E8%A1%8C%E5%8B%95%E3%81%A8%E3%81%AF\"><\/span>\u65e5\u672c\u4f01\u696d\u304c\u53d6\u308b\u3079\u304d\u884c\u52d5\u3068\u306f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u73fe\u5728CSRD\u9069\u5fdc\u306b\u5411\u3051\u3066\u6e96\u5099\u3092\u52a0\u901f\u3057\u3066\u3044\u308b\u4f01\u696d\u7fa4\u306e\u8abf\u67fb\u3092\u901a\u3058\u3066\u5224\u660e\u3057\u305f\u3053\u3068\u306f\u3001\u9577\u671f\u7684\u8996\u91ce\u3092\u6709\u3059\u308b\u30ea\u30fc\u30c0\u30fc\u4e3b\u5c0e\u306e\u610f\u601d\u6c7a\u5b9a\u306e\u91cd\u8981\u6027\u304c\u5897\u3057\u3066\u3044\u304f\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002\u5f93\u6765\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u91cd\u8996\u578b\u306e\u7d4c\u55b6\u3067\u306f\u306a\u304f\u3001\u7a4d\u6975\u7684\u306a\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u306e\u53ce\u96c6\u30fb\u5206\u6790\u30fb\u8003\u5bdf\u3092\u91cd\u306d\u305f\u4fa1\u5024\u5275\u9020\u578b\u306e\u7d4c\u55b6\u304cCSRD\u5831\u544a\u3092\u63a1\u7528\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u671f\u5f85\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br><br>\u65e5\u672c\u4f01\u696d\u304c\u53d6\u308b\u3079\u304d\u4e3b\u306a\u5bfe\u5fdc\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8\u306b\u3064\u3044\u3066\u306f\u4ee5\u4e0b\u306e\u6d41\u308c\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<br><br><\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1626\" height=\"1188\" src=\"https:\/\/aiesg.co.jp\/wp-content\/uploads\/2024\/07\/a687cbdf0b55402952f711d5ab8817d4-2.png\" alt=\"\" class=\"wp-image-8552\" srcset=\"https:\/\/aiesg.co.jp\/wp-content\/uploads\/2024\/07\/a687cbdf0b55402952f711d5ab8817d4-2.png 1626w, https:\/\/aiesg.co.jp\/wp-content\/uploads\/2024\/07\/a687cbdf0b55402952f711d5ab8817d4-2-300x219.png 300w, https:\/\/aiesg.co.jp\/wp-content\/uploads\/2024\/07\/a687cbdf0b55402952f711d5ab8817d4-2-1024x748.png 1024w, https:\/\/aiesg.co.jp\/wp-content\/uploads\/2024\/07\/a687cbdf0b55402952f711d5ab8817d4-2-768x561.png 768w, https:\/\/aiesg.co.jp\/wp-content\/uploads\/2024\/07\/a687cbdf0b55402952f711d5ab8817d4-2-1536x1122.png 1536w\" sizes=\"auto, (max-width: 1626px) 100vw, 1626px\" \/><\/figure>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\">(*)\uff1a\u8cc7\u672c\u5e02\u5834\u3067\u8b72\u6e21\u53ef\u80fd\u306a\u3059\u3079\u3066\u306e\u30af\u30e9\u30b9\u306e\u8a3c\u5238\uff08\u682a\u5f0f\u3001\u50b5\u5238\u306a\u3069\uff09\u3002\u8ca0\u50b5\u8a3c\u5238\u306e\u307f\u3092\u767a\u884c\u3059\u308b\u5834\u5408\u306f\u3001\u4e00\u53e3\u3042\u305f\u308a\u306e\u984d\u9762\u304c10\u4e07\u30e6\u30fc\u30ed\u672a\u6e80\u3067\u3042\u308b\u3053\u3068\u3002\u305d\u3046\u3067\u306a\u3044\u5834\u5408\u306f\u3001\u3053\u306e\u8cea\u554f\u306b\u300cNO\u300d\u3068\u7b54\u3048\u3066\u304f\u3060\u3055\u3044\u3002<br>(**)\uff1a\u3053\u306e\u5834\u5408\u3001\u6301\u7d9a\u53ef\u80fd\u6027\u5831\u544a\u66f8\u306f\u3001\u5b50\u4f1a\u793e\u3092\u9664\u3044\u305fEU\u57df\u5916\u306e\u89aa\u4f1a\u793e\u30ec\u30d9\u30eb\u3067\u4f5c\u6210\u3055\u308c\u308b\uff08\u3064\u307e\u308a\u3001\u9023\u7d50\u30d9\u30fc\u30b9\u3067\u306f\u306a\u304f\u30b9\u30bf\u30f3\u30c9\u30a2\u30ed\u30fc\u30f3\u30d9\u30fc\u30b9\uff09\u3002<br>\u00b9\uff1a\uff13\u9805\u76ee\u4e2d\uff12\u9805\u76ee\uff1a\u5e73\u5747\u5f93\u696d\u54e1\u6570250\u4eba\u4ee5\u4e0a\u3001\u7d14\u58f2\u4e0a\u9ad84,000\u4e07\u30e6\u30fc\u30ed\u4ee5\u4e0a\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u5408\u8a082,000\u4e07\u30e6\u30fc\u30ed\u4ee5\u4e0a<br>\u00b2\uff1a3\u9805\u76ee\u4e2d2\u9805\u76ee\uff1a 10\u4eba\uff1c\u5e73\u5747\u5f93\u696d\u54e1\u6570\u2266250\u4eba\u300170\u4e07\u30e6\u30fc\u30ed\uff1c\u58f2\u4e0a\u9ad8\u22664,000\u4e07\u30e6\u30fc\u30ed\u300135\u4e07\u30e6\u30fc\u30ed\uff1c\u8cb8\u501f\u5bfe\u7167\u8868\u5408\u8a08\u22662,000\u4e07\u30e6\u30fc\u30ed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br><strong>\u56f35\uff1a\u4f01\u696d\u304c\u53d6\u308b\u3079\u304d\u4e3b\u306a\u5bfe\u5fdc\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8 <\/strong>(mazars\u306e\u8cc7\u6599\u3092\u7b46\u8005\u7ffb\u8a33)<strong> <\/strong><br>(<a href=\"https:\/\/www.mazars.com\/content\/download\/1151519\/58967343\/version\/\/file\/Mazars%20CSRD[%E2%80%A6]%20for%20non-EU%20groups%20and%20EU%20subsidiaries%202023.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.mazars.com\/content\/download\/1151519\/58967343\/version\/\/file\/Mazars%20CSRD[%E2%80%A6]%20for%20non-EU%20groups%20and%20EU%20subsidiaries%202023.pdf<\/a> )<br><br><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www2.deloitte.com\/jp\/ja\/pages\/audit\/articles\/crd\/keieizaimu20240122.html\" target=\"_blank\" rel=\"noreferrer noopener\">\u30c7\u30ed\u30a4\u30c8\u30c8\u30fc\u30de\u30c4\u793e<\/a>\u304c\u884c\u3063\u305fCSRD\/ESRS\u30bb\u30df\u30ca\u30fc(2023\u5e749\u670813\u65e5)\u3068IFRS\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96\u30bb\u30df\u30ca\u30fc(2023\u5e7411\u67089\u65e5)\u306e\u53c2\u52a0\u8005\u30a2\u30f3\u30b1\u30fc\u30c8\u3092\u53c2\u7167\u3057\u307e\u3059\u3068\u3001\u65e5\u672c\u4f01\u696d\u304c\u73fe\u5728\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u898f\u5236\u306b\u3069\u306e\u3088\u3046\u306b\u5bfe\u5fdc\u3057\u3066\u3044\u308b\u304b\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u51fa\u6765\u307e\u3059(\u56de\u7b54\u6570\uff1a1116)\u3002<br><br>\u59cb\u3081\u306b\u3001\u65e5\u672c\u4f01\u696d\u306f\u591a\u304f\u304c\u300c\u30b5\u30b9\u30c6\u30ca\u30fbCSR\u90e8\u9580\u300d\u3092\u4e2d\u5fc3\u306b\u3001\u300c\u7d4c\u55b6\u4f01\u753b\/IR\u300d\u3084\u300c\u8ca1\u52d9\u7ba1\u7406\u300d\u306a\u3069\u304c\u305d\u308c\u306b\u7d9a\u304f\u5f62\u3067\u30b5\u30b9\u30c6\u30a4\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u306b\u95a2\u3059\u308b\u8abf\u6574\u3092\u62c5\u3063\u3066\u3044\u308b\u3053\u3068\u304c\u78ba\u8a8d\u3055\u308c\u307e\u3059(\u56f36)\u3002\u52a0\u3048\u3066\u3001CSRD\u5bfe\u5fdc\u306b\u5411\u3051\u305f\u610f\u8b58\u8abf\u67fb\u306b\u3064\u3044\u3066\u3001\u5927\u591a\u6570\u304c\u5fc5\u8981\u6027\u3092\u611f\u3058\u3066\u3044\u308b\u3053\u3068\u304c\u5206\u304b\u308a\u307e\u3059(\u56f37)\u3002\u307e\u305f\u3001\u672c\u8abf\u67fb\u306b\u304a\u3044\u3066\u5224\u660e\u3057\u3066\u3044\u308b\u8ab2\u984c\u70b9\u3068\u3057\u3066\u3001\u7b2c\u4e09\u8005\u4fdd\u8a3c\u4eba\u306e\u8a2d\u5b9a\u306b\u3064\u3044\u30668\u5272\u5f31\u306e\u53c2\u52a0\u8005\u304c\u300c\u691c\u8a0e\u4e2d\u3082\u3057\u304f\u306f\u4e0d\u660e\u300d\u3068\u3057\u3066\u3044\u308b\u70b9\u306f\u7279\u7b46\u3059\u308b\u3079\u304d\u3067\u3059(\u56f38)\u3002CSRD\u306f\u7b2c\u4e09\u8005\u6a5f\u95a2\u306b\u3088\u308b\u4fdd\u8a3c\u3092\u8981\u6c42\u3059\u308b\u305f\u3081\u3001\u65e5\u672c\u56fd\u5185\u306b\u304a\u3044\u3066\u8a72\u5f53\u3059\u308b\u62c5\u5f53\u6a5f\u95a2\/\u4eba\u3092\u8abf\u6574\u3059\u308b\u5fc5\u8981\u6027\u304c\u3042\u308a\u307e\u3059\u3002<br><br><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"1459\" height=\"897\" src=\"https:\/\/aiesg.co.jp\/wp-content\/uploads\/2024\/07\/36b819f4f80cd31a1b36280df0055d55-1-2.png\" alt=\"\" class=\"wp-image-8561\" style=\"width:670px;height:auto\" srcset=\"https:\/\/aiesg.co.jp\/wp-content\/uploads\/2024\/07\/36b819f4f80cd31a1b36280df0055d55-1-2.png 1459w, https:\/\/aiesg.co.jp\/wp-content\/uploads\/2024\/07\/36b819f4f80cd31a1b36280df0055d55-1-2-300x184.png 300w, https:\/\/aiesg.co.jp\/wp-content\/uploads\/2024\/07\/36b819f4f80cd31a1b36280df0055d55-1-2-1024x630.png 1024w, https:\/\/aiesg.co.jp\/wp-content\/uploads\/2024\/07\/36b819f4f80cd31a1b36280df0055d55-1-2-768x472.png 768w\" sizes=\"auto, (max-width: 1459px) 100vw, 1459px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\"><strong>\u56f36\uff1a\u30bb\u30df\u30ca\u30fc\u53c2\u52a0\u8005\u306e\u6240\u5c5e\u90e8\u9580<\/strong> (\u30c7\u30ed\u30a4\u30c8\u30c8\u30fc\u30de\u30c4\u8abf\u67fb\u3092\u53c2\u7167\u3057\u3066\u8457\u8005\u4f5c\u6210)<br><br><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"1515\" height=\"899\" src=\"https:\/\/aiesg.co.jp\/wp-content\/uploads\/2024\/07\/f0468d1523a2741954797539516fd956-1-2.png\" alt=\"\" class=\"wp-image-8564\" style=\"width:700px;height:auto\" srcset=\"https:\/\/aiesg.co.jp\/wp-content\/uploads\/2024\/07\/f0468d1523a2741954797539516fd956-1-2.png 1515w, https:\/\/aiesg.co.jp\/wp-content\/uploads\/2024\/07\/f0468d1523a2741954797539516fd956-1-2-300x178.png 300w, https:\/\/aiesg.co.jp\/wp-content\/uploads\/2024\/07\/f0468d1523a2741954797539516fd956-1-2-1024x608.png 1024w, https:\/\/aiesg.co.jp\/wp-content\/uploads\/2024\/07\/f0468d1523a2741954797539516fd956-1-2-768x456.png 768w\" sizes=\"auto, (max-width: 1515px) 100vw, 1515px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\"><strong>\u56f37\uff1aESRS\u5bfe\u5fdc\u306b\u5411\u3051\u305f\u610f\u8b58 <\/strong>(\u30c7\u30ed\u30a4\u30c8\u30c8\u30fc\u30de\u30c4\u8abf\u67fb\u3092\u53c2\u7167\u3057\u3066\u8457\u8005\u4f5c\u6210)<br><br><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"1806\" height=\"1120\" src=\"https:\/\/aiesg.co.jp\/wp-content\/uploads\/2024\/07\/a4472266d2137a99ccf409faef0a2597-2.png\" alt=\"\" class=\"wp-image-8555\" style=\"width:698px;height:auto\" srcset=\"https:\/\/aiesg.co.jp\/wp-content\/uploads\/2024\/07\/a4472266d2137a99ccf409faef0a2597-2.png 1806w, https:\/\/aiesg.co.jp\/wp-content\/uploads\/2024\/07\/a4472266d2137a99ccf409faef0a2597-2-300x186.png 300w, https:\/\/aiesg.co.jp\/wp-content\/uploads\/2024\/07\/a4472266d2137a99ccf409faef0a2597-2-1024x635.png 1024w, https:\/\/aiesg.co.jp\/wp-content\/uploads\/2024\/07\/a4472266d2137a99ccf409faef0a2597-2-768x476.png 768w, https:\/\/aiesg.co.jp\/wp-content\/uploads\/2024\/07\/a4472266d2137a99ccf409faef0a2597-2-1536x953.png 1536w\" sizes=\"auto, (max-width: 1806px) 100vw, 1806px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\"><strong>\u56f38\uff1a\u30b5\u30b9\u30c6\u30a4\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u306e\u7b2c\u4e09\u8005\u4fdd\u8a3c\u306e\u73fe\u72b6<\/strong> (\u30c7\u30ed\u30a4\u30c8\u30c8\u30fc\u30de\u30c4\u8abf\u67fb\u3092\u53c2\u7167\u3057\u3066\u8457\u8005\u4f5c\u6210)<br><br><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br>PwC\u306f\u3001\u4f01\u696d\u5074\u304c\u53d6\u308b\u3079\u304dCSRD\u306b\u5411\u3051\u305f\u30a2\u30af\u30b7\u30e7\u30f3\u3068\u3057\u3066\u4ee5\u4e0b\u3092\u6319\u3052\u3066\u3044\u307e\u3059\u3002<br><\/p>\n\n\n\n<figure style=\"font-size:15px\" class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u4e3b\u306a\u30a2\u30af\u30b7\u30e7\u30f3<\/strong><\/td><td><strong>\u8a73\u7d30<\/strong><\/td><td><strong>\u5b9f\u88c5\u306e\u4f8b<\/strong><\/td><\/tr><tr><td>\u9032\u6357\u306e\u8a8d\u8b58\u3068\u7bc4\u56f2\u306e\u7406\u89e3<\/td><td>\u81ea\u793e\u306e\u7bc4\u56f2\u3092\u7406\u89e3\u3057\u3001CSRD\u3068ESRS\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306b\u4eca\u3059\u3050\u52d5\u304f\u3002\u591a\u304f\u306e\u4f01\u696d\u306f\u65e2\u306b\u898f\u5236\u4e0a\u306e\u7fa9\u52d9\u3084\u81ea\u4e3b\u57fa\u6e96\u306b\u57fa\u3065\u304d\u3001\u4f55\u5e74\u3082\u524d\u304b\u3089\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u3092\u958b\u793a\u3057\u3066\u3044\u308b\u3002<\/td><td>\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u30fb\u30a8\u30f3\u30b2\u30fc\u30b8\u30e1\u30f3\u30c8\u3084\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u5206\u6790\u3001\u30c7\u30fc\u30bf\u53ce\u96c6\u30d7\u30ed\u30bb\u30b9\u306e\u69cb\u7bc9<\/td><\/tr><tr><td>CSRD\u306e\u8981\u4ef6\u5224\u65ad\u306e\u52a0\u901f<\/td><td>\u8981\u4ef6\u5224\u65ad\u3092\u5b8c\u4e86\u3057\u3066\u3044\u306a\u3044\u4f01\u696d\u306f\u3001\u3053\u306e\u53d6\u308a\u7d44\u307f\u3092\u52a0\u901f\u3055\u305b\u308b\u3079\u304d\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u8ab2\u984c\u3092\u5b8c\u5168\u306b\u7406\u89e3\u3057\u3001\u5177\u4f53\u7684\u306a\u8a08\u753b\u3092\u7acb\u3066\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/td><td>\u696d\u754c\u306e\u540c\u696d\u8005\u3084\u30d1\u30fc\u30c8\u30ca\u30fc\u3068\u306e\u4ea4\u6d41\u3067\u4e8c\u91cd\u306e\u91cd\u8981\u6027\u306a\u3069\u3092\u7406\u89e3\u3059\u308b<\/td><\/tr><tr><td>\u9577\u671f\u7684\u306a\u30c7\u30fc\u30bf\u30d7\u30ed\u30bb\u30b9\u3068\u30b7\u30b9\u30c6\u30e0\u306e\u69cb\u7bc9<\/td><td>\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u3092\u30bb\u30f3\u30c8\u30e9\u30eb\u30fb\u30b7\u30b9\u30c6\u30e0\u3067\u7ba1\u7406\u3059\u308b\u305f\u3081\u306e\u6295\u8cc7\u304c\u5fc5\u8981\u3002\u8ca1\u52d9\u5831\u544a\u3068\u540c\u7b49\u306e\u30c7\u30fc\u30bf\u3068\u30b7\u30b9\u30c6\u30e0\u3078\u306e\u6295\u8cc7\u304c\u6c42\u3081\u3089\u308c\u308b\u3002<\/td><td>\u30c7\u30fc\u30bf\u306e\u6b63\u78ba\u6027\u3001\u53ef\u7528\u6027\u3001\u76e3\u67fb\u4f53\u5236\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306e\u30b7\u30b9\u30c6\u30e0\u6295\u8cc7<\/td><\/tr><tr><td>\u30c8\u30c3\u30d7\u306e\u53c2\u52a0<\/td><td>CFO\u3001CIO\u3001CSO\u306e\u30c8\u30ea\u30aa\u3067CSRD\u5c0e\u5165\u306e\u8cac\u4efb\u3092\u6301\u305f\u305b\u3001\u90e8\u9580\u6a2a\u65ad\u7684\u306a\u30b3\u30e9\u30dc\u30ec\u30fc\u30b7\u30e7\u30f3\u3092\u63a8\u9032\u3059\u308b\u3002<\/td><td>CFO\u304c\u60c5\u5831\u7ba1\u7406\u3001CIO\u304c\u30c7\u30fc\u30bf\u30b7\u30b9\u30c6\u30e0\u3001CSO\u304c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5c02\u9580\u77e5\u8b58\u3092\u63d0\u4f9b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u8868\uff11\uff1a\u4f01\u696d\u304c\u53d6\u308b\u3079\u304d\u884c\u52d5\u3068\u305d\u306e\u4f8b<\/strong> (PwC\u8abf\u67fb\u3092\u53c2\u7167\u3057\u3066\u7b46\u8005\u7ffb\u8a33\u4f5c\u6210)<br><br><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91cd\u8981\u306a\u70b9\u306f\u4fef\u77b0\u7684\u306a\u8996\u91ce\u3092\u6709\u3057\u3066\u4f01\u696d\u6d3b\u52d5\u3092\u5206\u6790\u3059\u308b\u5c02\u9580\u4eba\u6750\u3092\u3044\u304b\u306b\u78ba\u4fdd\u3057\u3001\u7b2c\u4e09\u8005\u6a5f\u95a2\u306b\u3088\u308b\u4fdd\u8a3c\u3092\u78ba\u4fdd\u3059\u308b\u304b\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<br><br>\u65e5\u672c\u4f01\u696d\u306f2028\u5e74\u6642\u70b9\u304b\u3089\u306e\u5831\u544a\u3068\u306a\u308b\u3053\u3068\u304c\u4e88\u60f3\u3055\u308c\u307e\u3059\u304c\u3001\u81ea\u793e\u5185\u3067\u30c7\u30fc\u30bf\u5206\u6790\u306b\u95a2\u3059\u308b\u571f\u58cc\u3092\u5f62\u6210\u3059\u308b\u3053\u3068\u306b\u306f\u591a\u5927\u306a\u6642\u9593\u3068\u8cbb\u7528\u304c\u5fc5\u8981\u3068\u306a\u308b\u3067\u3057\u3087\u3046\u3002<br><br>\u305d\u306e\u969b\u306b\u5206\u6790\u6a5f\u95a2\u3092\u7b2c\u4e09\u8005\u3078\u59d4\u8a17\u3059\u308b\u3053\u3068\u3082\u9078\u629e\u80a2\u3068\u3057\u3066\u691c\u8a0e\u3059\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u305d\u306e\u969b\u306b\u5927\u5207\u306a\u3053\u3068\u306f\u524d\u8ff0\u3057\u305f\u3068\u304a\u308a\u3001\u4fe1\u983c\u6027\u306e\u78ba\u4fdd\u3055\u308c\u305f\u5206\u6790\u6a5f\u95a2\u3068\u5354\u529b\u4f53\u5236\u3092\u7bc9\u304f\u3053\u3068\u3067\u3057\u3087\u3046\u3002<br><br>\u5f0a\u793eaiESG\u306f\u3001\u65e5\u672c\u56fd\u5185\u521d\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5206\u6790\u30c4\u30fc\u30eb\u306e\u958b\u767a\u306b\u53d6\u308a\u7d44\u3093\u3067\u304d\u305f\u7d4c\u7def\u304b\u3089\u3001\u4f01\u696d\u6d3b\u52d5\u306b\u3064\u3044\u3066\u30b5\u30d7\u30e9\u30a4\u30c1\u30a7\u30fc\u30f3\/\u30d0\u30ea\u30e5\u30fc\u30c1\u30a7\u30fc\u30f3\u3092\u8d77\u70b9\u304b\u3089\u88fd\u54c1\u751f\u7523\u6bb5\u968e\u307e\u3067\u7cbe\u67fb\u3059\u308b\u3053\u3068\u3092\u63d0\u4f9b\u3067\u304d\u307e\u3059\u3002CSRD\u5bfe\u5fdc\u306b\u3064\u3044\u3066\u7591\u554f\u3092\u6709\u3059\u308b\u4f01\u696d\u62c5\u5f53\u8005\u69d8\u306f\u3001\u305c\u3072\u5f0a\u793e\u3078\u3054\u9023\u7d61\u304f\u3060\u3055\u3044\u3002<br><br><br>\u304a\u554f\u3044\u5408\u308f\u305b\uff1a<br><a href=\"https:\/\/aiesg.co.jp\/contact\/\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/aiesg.co.jp\/contact\/<\/a><br><br><br><strong>\uff0a\u95a2\u9023\u8a18\u4e8b\uff0a<br><a href=\"https:\/\/aiesg.co.jp\/topics\/report\/2301120_csrd\/\">\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~<\/a><\/strong><br><strong><a href=\"https:\/\/aiesg.co.jp\/topics\/report\/2301208_esrs\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u3010\u89e3\u8aac\u3011ESRS\uff08\u6b27\u5dde\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u57fa\u6e96\uff09\u306e\u6982\u8981<\/a><\/strong><br><strong><a href=\"https:\/\/aiesg.co.jp\/topics\/report\/2301226_alphabet-soup\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u3010\u89e3\u8aac\u3011\u30a2\u30eb\u30d5\u30a1\u30d9\u30c3\u30c8\u30b9\u30fc\u30d7&nbsp;\u301c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u306e\u4e71\u7acb\u3068\u53ce\u6582\u301c<\/a><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"author":34,"featured_media":0,"template":"","report_tag":[21,23,18],"class_list":["post-8538","report","type-report","status-publish","hentry","report_tag-csrd","report_tag-esrs","report_tag-18"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u3010\u89e3\u8aac\u3011CSRD\uff1a\u6b27\u5dde\u9023\u5408\u306e\u4f01\u696d\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u6307\u4ee4 \u6700\u65b0\u60c5\u5831 | \u682a\u5f0f\u4f1a\u793eaiESG<\/title>\n<meta name=\"description\" content=\"EU\u306f\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u306b\u95a2\u3059\u308b\u898f\u5236\u3092\u5f37\u5316\u3057\u3001\u4f01\u696d\u304c\u74b0\u5883\u30fb\u793e\u4f1a\u30fb\u30ac\u30d0\u30ca\u30f3\u30b9(ESG)\u306b\u95a2\u3059\u308b\u8a73\u7d30\u306a\u60c5\u5831\u3092\u958b\u793a\u3059\u308b\u3053\u3068\u3092\u6c42\u3081\u308b\u65b0\u3057\u3044\u6307\u4ee4\u300c\u4f01\u696d\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u6307\u4ee4(Corporate Sustainability Reporting Directives:\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/aiesg.co.jp\/en\/topics\/report\/2407019_csrd2\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u3010\u89e3\u8aac\u3011CSRD\uff1a\u6b27\u5dde\u9023\u5408\u306e\u4f01\u696d\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u6307\u4ee4 \u6700\u65b0\u60c5\u5831 | \u682a\u5f0f\u4f1a\u793eaiESG\" \/>\n<meta property=\"og:description\" content=\"EU\u306f\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u306b\u95a2\u3059\u308b\u898f\u5236\u3092\u5f37\u5316\u3057\u3001\u4f01\u696d\u304c\u74b0\u5883\u30fb\u793e\u4f1a\u30fb\u30ac\u30d0\u30ca\u30f3\u30b9(ESG)\u306b\u95a2\u3059\u308b\u8a73\u7d30\u306a\u60c5\u5831\u3092\u958b\u793a\u3059\u308b\u3053\u3068\u3092\u6c42\u3081\u308b\u65b0\u3057\u3044\u6307\u4ee4\u300c\u4f01\u696d\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u6307\u4ee4(Corporate Sustainability Reporting Directives:\" \/>\n<meta property=\"og:url\" content=\"https:\/\/aiesg.co.jp\/en\/topics\/report\/2407019_csrd2\/\" \/>\n<meta property=\"og:site_name\" content=\"\u682a\u5f0f\u4f1a\u793eaiESG\" \/>\n<meta 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