{"id":8911,"date":"2024-09-04T09:34:03","date_gmt":"2024-09-04T00:34:03","guid":{"rendered":"https:\/\/aiesg-test.den-web.com\/?post_type=report&#038;p=8911"},"modified":"2024-12-19T21:29:43","modified_gmt":"2024-12-19T12:29:43","slug":"240905_issb-each-country","status":"publish","type":"report","link":"https:\/\/aiesg.co.jp\/en\/topics\/report\/240905_issb-each-country\/","title":{"rendered":"Commentary] Update on the introduction of ISSB Sustainability Disclosure Standards in each country."},"content":{"rendered":"\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\/240905_issb-each-country\/#%EF%BC%90%EF%BC%8E%E3%81%AF%E3%81%98%E3%82%81%E3%81%AB\" >\uff10\uff0e\u306f\u3058\u3081\u306b<\/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\/240905_issb-each-country\/#%EF%BC%91%EF%BC%8E%E5%85%88%E9%80%B2%E5%9B%BD%E3%81%AE%E5%8B%95%E5%90%91\" >\uff11\uff0e\u5148\u9032\u56fd\u306e\u52d5\u5411<\/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\/240905_issb-each-country\/#%E2%97%86EU\" >\u25c6EU<\/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\/240905_issb-each-country\/#%E2%97%86%E3%82%A2%E3%83%A1%E3%83%AA%E3%82%AB\" >\u25c6\u30a2\u30e1\u30ea\u30ab<\/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\/240905_issb-each-country\/#%E2%97%86%E3%82%AA%E3%83%BC%E3%82%B9%E3%83%88%E3%83%A9%E3%83%AA%E3%82%A2\" >\u25c6\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2<\/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\/240905_issb-each-country\/#%E2%97%86%E6%97%A5%E6%9C%AC\" >\u25c6\u65e5\u672c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/aiesg.co.jp\/en\/topics\/report\/240905_issb-each-country\/#%EF%BC%92%EF%BC%8E%E3%82%A2%E3%82%B8%E3%82%A2%E8%AB%B8%E5%9B%BD%E3%81%AE%E5%8B%95%E5%90%91\" >\uff12\uff0e\u30a2\u30b8\u30a2\u8af8\u56fd\u306e\u52d5\u5411<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/aiesg.co.jp\/en\/topics\/report\/240905_issb-each-country\/#%E2%97%86ASEAN\" >\u25c6ASEAN<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/aiesg.co.jp\/en\/topics\/report\/240905_issb-each-country\/#%E2%97%86%E3%82%B7%E3%83%B3%E3%82%AC%E3%83%9D%E3%83%BC%E3%83%AB\" >\u25c6\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/aiesg.co.jp\/en\/topics\/report\/240905_issb-each-country\/#%E2%97%86%E3%83%9E%E3%83%AC%E3%83%BC%E3%82%B7%E3%82%A2\" >\u25c6\u30de\u30ec\u30fc\u30b7\u30a2<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/aiesg.co.jp\/en\/topics\/report\/240905_issb-each-country\/#%E2%97%86%E4%B8%AD%E5%9B%BD\" >\u25c6\u4e2d\u56fd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/aiesg.co.jp\/en\/topics\/report\/240905_issb-each-country\/#%EF%BC%93%EF%BC%8E%E3%81%9D%E3%81%AE%E4%BB%96%E6%96%B0%E8%88%88%E5%9B%BD\" >\uff13\uff0e\u305d\u306e\u4ed6\u65b0\u8208\u56fd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/aiesg.co.jp\/en\/topics\/report\/240905_issb-each-country\/#%E2%97%86%E3%83%8A%E3%82%A4%E3%82%B8%E3%82%A7%E3%83%AA%E3%82%A2\" >\u25c6\u30ca\u30a4\u30b8\u30a7\u30ea\u30a2<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/aiesg.co.jp\/en\/topics\/report\/240905_issb-each-country\/#%E2%97%86%E3%83%96%E3%83%A9%E3%82%B8%E3%83%AB\" >\u25c6\u30d6\u30e9\u30b8\u30eb<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/aiesg.co.jp\/en\/topics\/report\/240905_issb-each-country\/#%E2%97%86%E3%82%A2%E3%83%95%E3%83%AA%E3%82%AB%E9%96%8B%E7%99%BA%E9%8A%80%E8%A1%8C\" >\u25c6\u30a2\u30d5\u30ea\u30ab\u958b\u767a\u9280\u884c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/aiesg.co.jp\/en\/topics\/report\/240905_issb-each-country\/#%EF%BC%94%EF%BC%8E%E3%81%8A%E3%82%8F%E3%82%8A%E3%81%AB\" >\uff14\uff0e\u304a\u308f\u308a\u306b<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading has-very-light-gray-to-cyan-bluish-gray-gradient-background has-background\"><span class=\"ez-toc-section\" id=\"%EF%BC%90%EF%BC%8E%E3%81%AF%E3%81%98%E3%82%81%E3%81%AB\"><\/span><strong>\uff10\uff0e\u306f\u3058\u3081\u306b<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">ISSB\uff08International Sustainability Standards Board\u3001\u56fd\u969b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u5be9\u8b70\u4f1a\uff09\u304c2023\u5e746\u6708\u306b\u30ea\u30ea\u30fc\u30b9\u3057\u305f\u56fd\u969b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96\u306e\u63a1\u7528\u3084\u81ea\u56fd\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96\u3078\u306e\u5c0e\u5165\u306e\u52d5\u304d\u304c\u4e16\u754c\u5404\u56fd\u3067\u9ad8\u307e\u3063\u3066\u3044\u307e\u3059\u3002ISSB\u306b\u3064\u3044\u3066\u306f\u904e\u53bb\u306e\u89e3\u8aac\u8a18\u4e8b\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br><br><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><br><br>IFRS\u8ca1\u56e3\u306f2024\u5e745\u670828\u65e5IOSCO\u5e74\u6b21\u7dcf\u4f1a\u306b\u304a\u3044\u3066\u3001\u5404\u7ba1\u8f44\u533a\u57df\u304cISSB\u57fa\u6e96\u306e\u63a1\u7528\u3084\u305d\u306e\u4ed6\u306e\u63a1\u7528\u306b\u5411\u3051\u305f\u53d6\u308a\u7d44\u307f\u306e\u8a2d\u8a08\u53ca\u3073\u8a08\u753b\u3092\u652f\u63f4\u3059\u308b\u7ba1\u8f44\u30ac\u30a4\u30c9\u3092\u767a\u8868\u3057\u307e\u3057\u305f[1]\u3002\u672c\u30ac\u30a4\u30c9\u306f\u3001\u2460\u4e16\u754c\u306eGDP\u306e55%\u3092\u5360\u3081\u3001\u2461\u4e16\u754c\u306e\u6642\u4fa1\u7dcf\u984d\u306e40%\u4ee5\u4e0a\u3092\u5360\u3081\u3001\u2462\u4e16\u754c\u306e\u6e29\u5ba4\u56fa\u5316\u30ac\u30b9\u6392\u51fa\u91cf\u306e\u534a\u5206\u4ee5\u4e0a\u3067\u3042\u308b\u3053\u3068\u3001\u306b\u5f53\u3066\u306f\u307e\u308b\u6cd5\u57df\u306b\u5bfe\u3057\u3001ISSB\u57fa\u6e96\u3092\u4f7f\u7528\u3059\u308b\u304b\u3001\u81ea\u56fd\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96\u3092ISSB\u57fa\u6e96\u306b\u5b8c\u5168\u306b\u5408\u308f\u305b\u308b\u3053\u3068\u3092\u76ee\u6307\u3057\u3066\u3044\u307e\u3059\u3002<br><br>ISSB\u57fa\u6e96\u306e\u5c0e\u5165\u306f\u6b27\u5dde\u3092\u59cb\u3081\u3068\u3057\u305f\u5148\u9032\u56fd\u3067\u9032\u3093\u3067\u3044\u307e\u3059\u304c\u3001\u65b0\u8208\u56fd\u306b\u304a\u3044\u3066\u3082\u56fd\u5bb6\u30ec\u30d9\u30eb\u3001\u305d\u3057\u3066\u591a\u304f\u306e\u56fd\u3092\u5dfb\u304d\u8fbc\u3093\u3060\u5730\u57df\u30ec\u30d9\u30eb\u3067\u5c0e\u5165\u3078\u306e\u53d6\u308a\u7d44\u307f\u304c\u9032\u3093\u3067\u3044\u307e\u3059\u3002<br><br>\u672c\u7a3f\u3067\u306f\u3001EU\u3001\u30a2\u30e1\u30ea\u30ab\u3001\u65e5\u672c\u306a\u3069\u5148\u9032\u56fd\u306b\u52a0\u3048\u3001\u4e2d\u56fd\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306a\u3069\u306e\u30a2\u30b8\u30a2\u8af8\u56fd\u3001\u30ca\u30a4\u30b8\u30a7\u30ea\u30a2\u3001\u30d6\u30e9\u30b8\u30eb\u306a\u3069\u306e\u65b0\u8208\u56fd\u306eISSB\u5c0e\u5165\u72b6\u6cc1\u306b\u3064\u3044\u3066\u89e3\u8aac\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\"><span class=\"ez-toc-section\" id=\"%EF%BC%91%EF%BC%8E%E5%85%88%E9%80%B2%E5%9B%BD%E3%81%AE%E5%8B%95%E5%90%91\"><\/span><strong>\uff11\uff0e\u5148\u9032\u56fd\u306e\u52d5\u5411<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E2%97%86EU\"><\/span>\u25c6EU<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">EU\u306f\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306b\u95a2\u3059\u308b\u53d6\u308a\u7d44\u307f\u304c\u6700\u3082\u9032\u3093\u3067\u3044\u308b\u5730\u57df\u3068\u3055\u308c\u3066\u304a\u308a\u3001\u69d8\u3005\u306a\u6cd5\u898f\u5236\u306e\u6574\u5099\u304c\u9032\u3093\u3067\u3044\u307e\u3059\u3002<br><br>EU\u3067\u306f2023\u5e741\u6708\u306b\u4f01\u696d\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u6307\u4ee4\uff08CSRD\uff09\u304c\u6210\u7acb\u3057\u3001\u5f37\u5236\u57fa\u6e96\u3067\u3042\u308b\u6b27\u5dde\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u57fa\u6e96\uff08ESRS\uff09\u306b\u6e96\u3058\u305f\u958b\u793a\u304c\u59cb\u307e\u3063\u3066\u3044\u307e\u3059[2][3]\u3002<br><br><strong>\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<br><\/strong><a href=\"https:\/\/aiesg.co.jp\/topics\/report\/2407019_csrd2\/\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/aiesg.co.jp\/topics\/report\/2407019_csrd2\/<\/a><br><br>CSRD\u524d\u8eab\u306eNFRD\u5bfe\u8c61\u4f01\u696d\u306f2024\u5e74\u4f1a\u8a08\u5e74\u5ea6\u304b\u3089\u9069\u7528\u304c\u59cb\u307e\u3063\u3066\u3044\u308b\u307b\u304b\u30012025\u5e74\u306b\u306fEU\u306e\u3059\u3079\u3066\u306e\u5927\u4f01\u696d\uff08\u5916\u8cc7\u7cfb\u4f01\u696d\u306e\u5b50\u4f1a\u793e\u3082\u542b\u3080\uff09\u3001\u305d\u3057\u30662026\u5e74\u306b\u306f\u4e0a\u5834\u4e2d\u5c0f\u4f01\u696d\u306b\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u304c\u6c7a\u307e\u3063\u3066\u3044\u307e\u3059\u30022028\u5e74\u306b\u306fEU\u306b\u652f\u793e\u3084\u5b50\u4f1a\u793e\u3092\u3082\u3064\u6d77\u5916\u4f01\u696d\u306e\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u304c\u5bfe\u8c61\u306b\u306a\u308b\u898b\u901a\u3057\u3067\u3059\u3002<br><br>\u307e\u305f\u3001\u8a3c\u5238\u76e3\u7763\u8005\u56fd\u969b\u6a5f\u69cb\uff08IOSCO\uff09\u304c2023\u5e747\u6708\u306bISSB\u57fa\u6e96\u3092\u652f\u6301\u3059\u308b\u58f0\u660e\u3092\u767a\u8868\u3057\u307e\u3057\u305f[4]\u3002\u3053\u308c\u306b\u3088\u308a\u3001IOSCO\u306e\u52a0\u76df\u56fd\u306b\u304a\u3044\u3066\u3082ISSB\u57fa\u6e96\u306e\u5c0e\u5165\u304c\u9032\u3080\u3053\u3068\u304c\u671f\u5f85\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E2%97%86%E3%82%A2%E3%83%A1%E3%83%AA%E3%82%AB\"><\/span>\u25c6\u30a2\u30e1\u30ea\u30ab<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u30a2\u30e1\u30ea\u30ab\u3067\u306fSEC\uff08\u7c73\u56fd\u8a3c\u5238\u53d6\u5f15\u59d4\u54e1\u4f1a\uff09\u304c\u5b9a\u3081\u308b\u6c17\u5019\u958b\u793a\u898f\u5247\u3092\u4e3b\u306a\u57fa\u6e96\u306b\u3057\u3066\u3044\u307e\u3059\u3002ISSB\u57fa\u6e96\u306e\u5c0e\u5165\u306f\u9032\u3093\u3067\u3044\u307e\u305b\u3093\u304c\u3001SEC\u306e\u6c17\u5019\u958b\u793a\u898f\u5247\u306fTCFD\u3068\u6574\u5408\u6027\u304c\u3042\u308b\u70b9\u306a\u3069ISSB\u57fa\u6e96\u3068\u306e\u985e\u4f3c\u6027\u3092\u3082\u3061\u307e\u3059\u3002<br><br>2024\u5e743\u67086\u65e5\u3001SEC\uff08\u7c73\u56fd\u8a3c\u5238\u53d6\u5f15\u59d4\u54e1\u4f1a\uff09\u306f\u6c17\u5019\u95a2\u9023\u958b\u793a\u3092\u7fa9\u52d9\u5316\u3059\u308b\u6700\u7d42\u898f\u5247\u3092\u516c\u8868\u3057\u307e\u3057\u305f[5][6]\u3002\u30b9\u30b3\u30fc\u30d73\u6392\u51fa\u91cf\u306e\u5831\u544a\u7fa9\u52d9\u304c\u9664\u5916\u3055\u308c\u305f\u307b\u304b\u3001\u30b9\u30b3\u30fc\u30d71\u30fb2\u306b\u3064\u3044\u3066\u3082\u91cd\u8981\u6027\u304c\u3042\u308b\u3068\u5224\u65ad\u3057\u305f\u4f01\u696d\u306e\u307f\u306b\u5831\u544a\u7fa9\u52d9\u3092\u8ab2\u3059\u3068\u3059\u308b\u306a\u3069\u539f\u6848\u304b\u3089\u4fee\u6b63\u3055\u308c\u305f\u70b9\u304c\u6570\u591a\u304f\u3042\u308a\u307e\u3059\u304c\u3001\u6c17\u5019\u5909\u52d5\u30ea\u30b9\u30af\u3092\u9069\u5207\u306b\u8a55\u4fa1\u3059\u308b\u306e\u306b\u5341\u5206\u306a\u60c5\u5831\u304c\u5f97\u3089\u308c\u306a\u3044\u3068\u5224\u65ad\u3055\u308c\u305f\u5834\u5408\u306f\u898f\u5247\u5185\u5bb9\u3092\u5f15\u304d\u4e0a\u3052\u308b\u53ef\u80fd\u6027\u3092\u793a\u3057\u307e\u3057\u305f\u3002\u3055\u3089\u306b\u3001\u4eca\u56de\u6c7a\u5b9a\u3057\u305f\u898f\u5247\u3092\u9075\u5b88\u3059\u308b\u300c\u4ee3\u66ff\u5236\u5ea6\u300d\u3092\u8a31\u5bb9\u3059\u308b\u547d\u4ee4\u3092SEC\u304c\u767a\u3057\u307e\u3057\u305f\u3002\u73fe\u6642\u70b9\u3067\u306fISSB\u57fa\u6e96\u3092\u4ee3\u66ff\u3068\u3057\u3066\u4f7f\u7528\u3059\u308b\u3053\u3068\u306f\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u305b\u3093\u304c\u3001ISSB\u3092\u59cb\u3081\u3068\u3059\u308b\u4ed6\u306e\u56fd\u969b\u57fa\u6e96\u306e\u9069\u7528\u306b\u95a2\u3057\u3066\u65b0\u305f\u306b\u30eb\u30fc\u30eb\u3092\u7b56\u5b9a\u3059\u308b\u53ef\u80fd\u6027\u3092\u793a\u5506\u3057\u307e\u3057\u305f\u3002\u672c\u898f\u5247\u306f\u4f01\u696d\u898f\u6a21\u306b\u5fdc\u3058\u30662025\u5e74\u958b\u59cb\u4f1a\u8a08\u5e74\u5ea6\u304b\u3089\u6bb5\u968e\u7684\u306b\u9069\u7528\u3055\u308c\u308b\u4e88\u5b9a\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u898f\u5247\u306b\u7570\u8b70\u3092\u5531\u3048\u308b\u8a34\u8a1f\u304c\u76f8\u6b21\u3044\u3067\u3044\u308b\u305f\u3081\u3001\u53f8\u6cd5\u5be9\u7406\u304c\u7d42\u7d50\u3059\u308b\u307e\u3067\u898f\u5247\u306e\u65bd\u884c\u3092\u505c\u6b62\u3059\u308b\u3068\u767a\u8868\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br><br>\u307e\u305f\u3001\u5dde\u3054\u3068\u3067\u3082\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u60c5\u5831\u958b\u793a\u306b\u95a2\u3057\u3066\u69d8\u3005\u306a\u8b70\u8ad6\u304c\u3042\u308a\u3001\u30ab\u30ea\u30d5\u30a9\u30eb\u30cb\u30a2\u5dde\u3067\u306f\u4f01\u696d\u306b\u5bfe\u3059\u308b\u6c17\u5019\u95a2\u9023\u958b\u793a\u6cd5\u6848\u304c2023\u5e7410\u67087\u65e5\u306b\u6210\u7acb\u3057\u307e\u3057\u305f[7][8][9]\u3002\u672c\u6cd5\u6848\u306e\u5bfe\u8c61\u4f01\u696d\u306f\u30b9\u30b3\u30fc\u30d73\u6392\u51fa\u91cf\u306e\u958b\u793a\u304c\u65e9\u3051\u308c\u30702027\u5e74\u4f1a\u8a08\u5e74\u5ea6\u304b\u3089\u6c42\u3081\u3089\u308c\u308b\u307b\u304b\u3001\u4e0a\u5834\u30fb\u975e\u4e0a\u5834\u306b\u304b\u304b\u308f\u3089\u305a\u8981\u4ef6\u3092\u307f\u305f\u3059\u3053\u3068\u3067\u9069\u7528\u5bfe\u8c61\u3068\u306a\u308b\u306a\u3069\u3001SEC\u306e\u6c17\u5019\u958b\u793a\u898f\u5247\u3088\u308a\u3082\u4e00\u6b69\u8e0f\u307f\u8fbc\u3093\u3060\u3082\u306e\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E2%97%86%E3%82%AA%E3%83%BC%E3%82%B9%E3%83%88%E3%83%A9%E3%83%AA%E3%82%A2\"><\/span>\u25c6\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">2023\u5e7410\u670823\u65e5\u306b\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08AASB\uff09\u306f\u6c17\u5019\u95a2\u9023\u306e\u8ca1\u52d9\u60c5\u5831\u958b\u793a\u57fa\u6e96\u306b\u95a2\u3059\u308b\u516c\u958b\u8349\u6848\u3092\u65b0\u305f\u306b\u516c\u8868\u3057\u307e\u3057\u305f[10]\u3002\u516c\u958b\u8349\u6848\u306e\u3046\u3061\u3001ASRS 1\u300c\u6c17\u5019\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u4e00\u822c\u8981\u6c42\u4e8b\u9805\u300d\u3001ASRS 2\u300c\u6c17\u5019\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u958b\u793a\u300d\u306f\u305d\u308c\u305e\u308cIFRS S1\u30fbS2\u3092\u3082\u3068\u306b\u3057\u3066\u958b\u767a\u3055\u308c\u307e\u3057\u305f\u3002<br><br>2024\u5e743\u670827\u65e5\u306b\u306f\u6c17\u5019\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u958b\u793a\u306b\u95a2\u3059\u308b\u8ca1\u52d9\u6cd5\u6848\u304c\u8b70\u4f1a\u306b\u63d0\u51fa\u3055\u308c\u30015\u67083\u65e5\u306b\u306f\u4e0a\u9662\u7d4c\u6e08\u7acb\u6cd5\u59d4\u54e1\u4f1a\u304c\u6cd5\u6848\u306b\u95a2\u3059\u308b\u5831\u544a\u66f8\u3092\u767a\u8868\u3057\u3001\u6cd5\u6848\u306e\u53ef\u6c7a\u3092\u652f\u6301\u3057\u307e\u3057\u305f\u3002\u4e00\u65b9\u3067\u9023\u5408\u4e0a\u9662\u8b70\u54e1\u306f\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb4\u306e\u3044\u304f\u3064\u304b\u306e\u6761\u9805\u306b\u95a2\u3057\u3066\u61f8\u5ff5\u3092\u8868\u660e\u3057\u3001\u53cd\u5bfe\u306e\u59ff\u52e2\u3092\u53d6\u3063\u3066\u3044\u307e\u3059[11]\u3002<br><br>\u6cd5\u6848\u304c\u901a\u904e\u3059\u308c\u3070\u3001\u4f01\u696d\u3078\u306e\u958b\u793a\u7fa9\u52d9\u306f\u6bb5\u968e\u7684\u306b\u9069\u7528\u3055\u308c\u3001\u5f93\u696d\u54e1500\u4eba\u4ee5\u4e0a\u3001\u58f2\u4e0a\u9ad85\u5104\u30c9\u30eb\uff08\u7d04733\u5104\u5186\uff09\u4ee5\u4e0a\u306a\u3069\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059Group1\u306e\u4f01\u696d\u306b\u306f2025\u5e741\u67081\u65e5\u304b\u3089\u59cb\u307e\u308b\u4f1a\u8a08\u5e74\u5ea6\u304b\u3089\u5831\u544a\u304c\u958b\u59cb\u3055\u308c\u308b\u898b\u901a\u3057\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E2%97%86%E6%97%A5%E6%9C%AC\"><\/span>\u25c6\u65e5\u672c<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">2024\u5e743\u670829\u65e5\u306b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u59d4\u54e1\u4f1a\uff08SSBJ\uff09\u304cISSB\u57fa\u6e96\u3092\u3082\u3068\u306b\u958b\u767a\u3057\u305fSSBJ\u57fa\u6e96\u516c\u958b\u8349\u6848\u3092\u516c\u8868\u3057\u30012025\u5e743\u6708\u306b\u78ba\u5b9a\u57fa\u6e96\u304c\u516c\u8868\u3055\u308c\u308b\u898b\u901a\u3057\u3067\u3059[12]\u3002<br><br><strong>\u3010\u89e3\u8aac\u3011SSBJ\uff08\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u59d4\u54e1\u4f1a\uff09\u306e\u5be9\u8b70\u52d5\u5411\uff5e\u65e5\u672c\u306b\u304a\u3051\u308bScope3\u306e\u958b\u793a\u57fa\u6e96\u306b\u3064\u3044\u3066\uff5e<\/strong><br><a href=\"https:\/\/aiesg.co.jp\/topics\/report\/240520_ssbj\/\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/aiesg.co.jp\/topics\/report\/240520_ssbj\/<\/a><br><br>\u6771\u8a3c\u30d7\u30e9\u30a4\u30e0\u4e0a\u5834\u4f01\u696d\u306b\u304a\u3044\u3066\u306f\u3001\u6642\u4fa1\u7dcf\u984d\u306e\u5927\u304d\u3044\u4f01\u696d\u304b\u3089\u6bb5\u968e\u7684\u306bSSBJ\u6848\u3092\u9069\u7528\u3057\u3001\u305d\u306e\u969b\u306b\u4e00\u5b9a\u306e\u4efb\u610f\u9069\u7528\u671f\u9593\u3092\u8a2d\u3051\u308b\u6848\u304c\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br><br>\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306b\u304a\u3051\u308bSSBJ\u57fa\u6e96\u306e\u9069\u7528\u306f\u3001\u307e\u305a\u6642\u4fa1\u7dcf\u984d3\u5146\u5186\u4ee5\u4e0a\u306e\u4f01\u696d\u304c\u5bfe\u8c61\u3068\u306a\u308a\u3001\u65e9\u3051\u308c\u30702027\u5e743\u6708\u671f\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u6848\u304c\u6d6e\u4e0a\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u9069\u7528\u6642\u671f\u306e\u6c7a\u5b9a\u306b\u3064\u3044\u3066\u306f\u8b70\u8ad6\u304c\u7d9a\u3044\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"1280\" height=\"720\" src=\"https:\/\/aiesg.co.jp\/wp-content\/uploads\/2024\/08\/9ed02bc3f63fb8de151442982f119443-2.jpg\" alt=\"\" class=\"wp-image-8912\" style=\"width:784px;height:auto\" srcset=\"https:\/\/aiesg.co.jp\/wp-content\/uploads\/2024\/08\/9ed02bc3f63fb8de151442982f119443-2.jpg 1280w, https:\/\/aiesg.co.jp\/wp-content\/uploads\/2024\/08\/9ed02bc3f63fb8de151442982f119443-2-300x169.jpg 300w, https:\/\/aiesg.co.jp\/wp-content\/uploads\/2024\/08\/9ed02bc3f63fb8de151442982f119443-2-1024x576.jpg 1024w, https:\/\/aiesg.co.jp\/wp-content\/uploads\/2024\/08\/9ed02bc3f63fb8de151442982f119443-2-768x432.jpg 768w\" sizes=\"auto, (max-width: 1280px) 100vw, 1280px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\"><strong>\u56f31: 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class=\"wp-block-paragraph\">\u30a2\u30b8\u30a2\u592a\u5e73\u6d0b\u5730\u57df\u3067\u306f\u30012023\u5e749\u6708\u306b\u56fd\u969b\u4f1a\u8a08\u58eb\u9023\u76df\u306b\u3088\u308a\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u30b5\u30df\u30c3\u30c8\u304c\u958b\u50ac\u3055\u308c\u308b\u306a\u3069[13]\u3001ISSB\u57fa\u6e96\u306e\u63a1\u7528\u3084\u3001\u5c0e\u5165\u306b\u5411\u3051\u3066\u306e\u53d6\u308a\u7d44\u307f\u304c\u76db\u3093\u306b\u884c\u308f\u308c\u3066\u3044\u307e\u3059\u3002<br><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E2%97%86ASEAN\"><\/span>\u25c6ASEAN<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">ACMF\uff08ASEAN\u8cc7\u672c\u5e02\u5834\uff09\u306f\u6301\u7d9a\u53ef\u80fd\u306a\u8cc7\u672c\u5e02\u5834\u5f62\u6210\u306b\u5411\u3051\u305f\u30ed\u30fc\u30c9\u30de\u30c3\u30d7[14]\u30922020\u5e74\u306b\u516c\u8868\u3057\u3066\u3044\u307e\u3059\u3002\u3055\u3089\u306b2023\u5e746\u670827\u65e5\u306b\u306fISSB\u57fa\u6e96\u516c\u8868\u3092\u8a18\u5ff5\u3057\u3066ISSB\u3068\u5408\u540c\u4f1a\u8b70\u3092\u958b\u50ac\u3059\u308b\u306a\u3069\u3001ISSB\u57fa\u6e96\u306b\u5bfe\u3059\u308b\u8a8d\u8b58\u3092\u9ad8\u3081\u308b\u305f\u3081\u306e\u53d6\u308a\u7d44\u307f\u3092\u884c\u3063\u3066\u3044\u307e\u3059[15]\u3002ASEAN\u306e\u7ba1\u8f44\u533a\u57df\u5185\u306b\u304a\u3051\u308b\u6cd5\u5f8b\u3084\u898f\u5236\u306b\u57fa\u3065\u3044\u305f\u3046\u3048\u3067ISSB\u57fa\u6e96\u3092\u9069\u7528\u3059\u308b\u53ef\u80fd\u6027\u3092\u793a\u5506\u3057\u3066\u304a\u308a\u3001\u5c06\u6765\u7684\u306a\u63a1\u7528\u306b\u5411\u3051\u3066\u6a21\u7d22\u3057\u3066\u3044\u308b\u6700\u4e2d\u3068\u3044\u3048\u307e\u3059\u3002<br><br>\u307e\u305f\u3001\u91d1\u878d\u5e81\u516c\u958b\u8cc7\u6599[16]\u306b\u3088\u308b\u3068\u3001ASEAN\u5404\u56fd\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u306e\u5b9f\u65bd\u5272\u5408\u306f\u9ad8\u3044\u4e00\u65b9\u3067\u3001TCFD\u306e\u63d0\u8a00\u306b\u6e96\u3058\u305f\u6c17\u5019\u5909\u52d5\u95a2\u9023\u60c5\u5831\u958b\u793a\u7fa9\u52d9\u5316\u3084ISSB\u57fa\u6e96\u306e\u6c17\u5019\u5909\u52d5\u306b\u95a2\u3059\u308b\u60c5\u5831\u958b\u793a\u306e\u81ea\u56fd\u306e\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3078\u306e\u63a1\u7528\u306f\u4e00\u90e8\u306e\u56fd\u306b\u3068\u3069\u307e\u3063\u3066\u3044\u308b\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002<br><br><br><strong>\u88681: ASEAN\u306b\u304a\u3051\u308b\u6c17\u5019\u5909\u52d5\u60c5\u5831\u958b\u793a\u306e\u72b6\u6cc1<\/strong>\uff08<a href=\"https:\/\/www.fsa.go.jp\/common\/about\/research\/20240430-4\/report.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u91d1\u878d\u5e81\u516c\u958b\u8cc7\u6599<\/a>\u3088\u308a\u5f15\u7528\uff09<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1261\" height=\"676\" src=\"https:\/\/aiesg.co.jp\/wp-content\/uploads\/2024\/08\/7003ac587858a0d5510aa83bd6bbeca6-2.png\" alt=\"\" class=\"wp-image-8913\" srcset=\"https:\/\/aiesg.co.jp\/wp-content\/uploads\/2024\/08\/7003ac587858a0d5510aa83bd6bbeca6-2.png 1261w, https:\/\/aiesg.co.jp\/wp-content\/uploads\/2024\/08\/7003ac587858a0d5510aa83bd6bbeca6-2-300x161.png 300w, https:\/\/aiesg.co.jp\/wp-content\/uploads\/2024\/08\/7003ac587858a0d5510aa83bd6bbeca6-2-1024x549.png 1024w, https:\/\/aiesg.co.jp\/wp-content\/uploads\/2024\/08\/7003ac587858a0d5510aa83bd6bbeca6-2-768x412.png 768w\" sizes=\"auto, (max-width: 1261px) 100vw, 1261px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E2%97%86%E3%82%B7%E3%83%B3%E3%82%AC%E3%83%9D%E3%83%BC%E3%83%AB\"><\/span>\u25c6\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f01\u696d\u4f1a\u8a08\u898f\u5236\u5e81\uff08ACRA\uff09\u3068\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u8a3c\u5238\u53d6\u5f15\u6240\uff08SGX\uff09\u306f2024\u5e742\u670828\u65e5\u30012025\u5e74\u5ea6\u3088\u308a\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u3059\u3079\u3066\u306e\u4e0a\u5834\u4f01\u696d\u306b\u5bfe\u3057\u3001ISSB\u57fa\u6e96\u306b\u6e96\u62e0\u3057\u305f\u8981\u4ef6\u306b\u5f93\u3044\u3001\u5e74\u6b21CRD\u306e\u5831\u544a\u30fb\u63d0\u51fa\u3092\u7fa9\u52d9\u4ed8\u3051\u308b\u65e8\u3092\u767a\u8868\u3057\u307e\u3057\u305f[17]\u3002<br><br>2027\u5e74\u5ea6\u304b\u3089\u306f\u5e74\u9593\u53ce\u76ca\u304c10\u5104\u30c9\u30eb\u4ee5\u4e0a\u3001\u7dcf\u8cc7\u7523\u304c5\u5104\u30c9\u30eb\u4ee5\u4e0a\u3067\u3042\u308b\u5927\u624bNLC\u4f01\u696d\u306b\u3082\u540c\u69d8\u306e\u7fa9\u52d9\u304c\u8ab2\u305b\u3089\u308c\u307e\u3059\u3002<br><br>\u4e0a\u5834\u767a\u884c\u4f53\u306e\u6e29\u5ba4\u52b9\u679c\u30ac\u30b9\u6392\u51fa\u306e\u958b\u793a\u306b\u95a2\u3057\u3066\u306f\u30b9\u30b3\u30fc\u30d71\u30fb2\u304c2025\u5e74\u5ea6\u304b\u3089\u3001\u30b9\u30b3\u30fc\u30d73\u306f2026\u5e74\u5ea6\u304b\u3089CRD\u306b\u3066\u5831\u544a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5927\u624bNLC\u4f01\u696d\u306f\u305d\u308c\u305e\u308c2027\u5e74\u5ea6\u30012029\u5e74\u5ea6\u4ee5\u964d\u304b\u3089\u7fa9\u52d9\u5316\u304c\u59cb\u307e\u308b\u898b\u901a\u3057\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E2%97%86%E3%83%9E%E3%83%AC%E3%83%BC%E3%82%B7%E3%82%A2\"><\/span>\u25c6\u30de\u30ec\u30fc\u30b7\u30a2<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u30de\u30ec\u30fc\u30b7\u30a2\u3067\u306f2023\u5e745\u670824\u65e5\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u958b\u793a\u8aee\u554f\u59d4\u54e1\u4f1a\uff08ACSR\uff09\u304c\u8a2d\u7f6e\u3055\u308c\u3001\u30de\u30ec\u30fc\u30b7\u30a2\u7248ISSB\u57fa\u6e96\u306e\u958b\u767a\u306b\u5411\u3051\u3066\u5354\u8b70\u304c\u9032\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<br><br>ACSR\u306f2024\u5e742\u670815\u65e5\u306b\u3001\u30de\u30ec\u30fc\u30b7\u30a2\u7248\u57fa\u6e96\u6848\u306b\u3064\u3044\u3066\u306e\u30b3\u30f3\u30b5\u30eb\u30c6\u30fc\u30b7\u30e7\u30f3\u30da\u30fc\u30d1\u30fc\u3092\u516c\u8868\u3057\u3001IFRS S1\u30fbS2\u306e\u5b9f\u88c5\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3084\u7bc4\u56f2\u3068\u3044\u3063\u305f\u4e3b\u8981\u306a\u554f\u984c\u306b\u3064\u3044\u3066\u30d5\u30a3\u30fc\u30c9\u30d0\u30c3\u30af\u3092\u6c42\u3081\u3066\u3044\u307e\u3059[18]\u3002<br><br>\u5e02\u5834\u306e\u30cb\u30fc\u30ba\u3084\u8ab2\u984c\u3092\u628a\u63e1\u3059\u308b\u305f\u3081\u3001\u4e0a\u5834\u4f01\u696d\u3084\u5927\u898f\u6a21\u306a\u975e\u4e0a\u5834\u4f01\u696d\u3060\u3051\u3067\u306a\u304f\u4e2d\u5c0f\u4f01\u696d\u306e\u53c2\u52a0\u3082\u5968\u52b1\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E2%97%86%E4%B8%AD%E5%9B%BD\"><\/span>\u25c6\u4e2d\u56fd<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">2024\u5e745\u670827\u65e5\u3001\u4e2d\u83ef\u4eba\u6c11\u5171\u548c\u56fd\u8ca1\u653f\u90e8\u306f\u4f01\u696d\u5411\u3051\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96\u306e\u57fa\u672c\u57fa\u6e96\u306e\u516c\u958b\u8349\u6848\u3068\u89e3\u8aac\u6587\u66f8\u3092\u516c\u8868\u3057\u307e\u3057\u305f[19][20][21]\u3002<br><br>\u672c\u8349\u6848\u306f\u57fa\u672c\u57fa\u6e96\u30fb\u30c6\u30fc\u30de\u5225\u57fa\u6e96\u30fb\u9069\u7528\u30ac\u30a4\u30c0\u30f3\u30b9\u304b\u3089\u69cb\u6210\u3055\u308c\u3066\u304a\u308a\u3001ISSB\u57fa\u6e96\u306b\u5247\u3063\u3066\u958b\u767a\u3055\u308c\u307e\u3057\u305f\u3002<br><br>\u4f01\u696d\u306b\u5bfe\u3059\u308b\u5c0e\u5165\u306f\u6bb5\u968e\u7684\u306b\u884c\u308f\u308c\u3001\u6700\u7d42\u7684\u306b\u306f\u3059\u3079\u3066\u306e\u4f01\u696d\uff08\u4e0a\u5834\u4f01\u696d\u3001\u975e\u4e0a\u5834\u4f01\u696d\u3001\u5927\u4f01\u696d\u3001\u4e2d\u5c0f\u4f01\u696d\uff09\u304c\u6a19\u6e96\u3092\u63a1\u7528\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u307e\u3059\u3002<br><br>2027\u5e74\u307e\u3067\u306b\u6c17\u5019\u95a2\u9023\u306e\u958b\u793a\u57fa\u6e96\u304c\u3001\u305d\u3057\u30662030\u5e74\u307e\u3067\u306b\u4e2d\u56fd\u4f01\u696d\u5411\u3051\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96 (CSDS) \u304c\u767a\u884c\u3055\u308c\u308b\u898b\u901a\u3057\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-very-light-gray-to-cyan-bluish-gray-gradient-background has-background\"><span class=\"ez-toc-section\" id=\"%EF%BC%93%EF%BC%8E%E3%81%9D%E3%81%AE%E4%BB%96%E6%96%B0%E8%88%88%E5%9B%BD\"><\/span><strong>\uff13\uff0e\u305d\u306e\u4ed6\u65b0\u8208\u56fd<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E2%97%86%E3%83%8A%E3%82%A4%E3%82%B8%E3%82%A7%E3%83%AA%E3%82%A2\"><\/span>\u25c6\u30ca\u30a4\u30b8\u30a7\u30ea\u30a2<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">2024\u5e742\u67083\u65e5\u3001\u30ca\u30a4\u30b8\u30a7\u30ea\u30a2\u8ca1\u52d9\u5831\u544a\u5be9\u8b70\u4f1a\uff08FRC\uff09\u306f\u3001\u30ca\u30a4\u30b8\u30a7\u30ea\u30a2\u306b\u304a\u3051\u308bISSB\u57fa\u6e96\u306e\u5c0e\u5165\u306b\u5411\u3051\u305f\u30ed\u30fc\u30c9\u30de\u30c3\u30d7\u5831\u544a\u66f8\uff08DRAFT\uff09\u3092\u516c\u8868\u3057\u307e\u3057\u305f[22]\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5831\u544a\u66f8\u306b\u3088\u308b\u3068\u3001IFRS\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96\u306e\u9069\u7528\u306f\u6bb5\u968e\u7684\u306b\u884c\u308f\u308c\u308b\u4e88\u5b9a\u3067\u3059\u3002\u30d5\u30a7\u30fc\u30ba1\uff08\uff5e2023\u5e7412\u670831\u65e5\uff09\u3067\u306e\u65e9\u671f\u9069\u7528\u3001\u30d5\u30a7\u30fc\u30ba2\uff082024\u5e741\u67081\u65e5\uff5e2027\u5e7412\u670831\u65e5\uff09\u3067\u306e\u81ea\u767a\u7684\u9069\u7528\u3092\u7d4c\u3066\u30012028\u5e741\u67081\u65e5\u304b\u3089\u5168\u3066\u306ePIE\uff08\u793e\u4f1a\u7684\u5f71\u97ff\u5ea6\u306e\u9ad8\u3044\u4e8b\u696d\u4f53\uff09\u306b\u30012030\u5e741\u67081\u65e5\u306b\u306f\u4e2d\u5c0f\u4f01\u696d\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<br><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E2%97%86%E3%83%96%E3%83%A9%E3%82%B8%E3%83%AB\"><\/span>\u25c6\u30d6\u30e9\u30b8\u30eb<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">2024\u5e745\u670813\u65e5\u306b\u30d6\u30e9\u30b8\u30eb\u8a3c\u5238\u53d6\u5f15\u59d4\u54e1\u4f1a\uff08CVM\uff09\u306f\u3001ISSB\u57fa\u6e96\u306b\u5247\u3063\u305f\u56fd\u5185\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96\u306e\u958b\u767a\u306b\u95a2\u3057\u3066\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u4e00\u822c\u8981\u4ef6\u3068\u6c17\u5019\u95a2\u9023\u958b\u793a\u306e2\u3064\u306e\u516c\u958b\u8349\u6848\u3092\u516c\u8868\u3057\u3001\u5354\u8b70\u3092\u958b\u59cb\u3057\u307e\u3057\u305f[23][24][25]\u3002\u540c\u5e747\u670811\u65e5\u307e\u3067\u30b3\u30e1\u30f3\u30c8\u3092\u52df\u96c6\u3057\u3066\u3044\u307e\u3059\u3002<br><br>\u627f\u8a8d\u3055\u308c\u308c\u3070\u30012026\u5e741\u67081\u65e5\u304b\u3089\u4e0a\u5834\u4f01\u696d\u306b\u7fa9\u52d9\u4ed8\u3051\u304c\u59cb\u307e\u308b\u3053\u3068\u306b\u306a\u308a\u3001\u305d\u308c\u4ee5\u524d\u306e\u65e9\u671f\u9069\u7528\u3082\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002<br><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E2%97%86%E3%82%A2%E3%83%95%E3%83%AA%E3%82%AB%E9%96%8B%E7%99%BA%E9%8A%80%E8%A1%8C\"><\/span>\u25c6\u30a2\u30d5\u30ea\u30ab\u958b\u767a\u9280\u884c<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">2024\u5e745\u670828\u65e5\u3001IFRS\u306f\u30a2\u30d5\u30ea\u30ab\u306b\u304a\u3051\u308b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u8ca1\u52d9\u60c5\u5831\u958b\u793a\u3092\u63a8\u9032\u3059\u308b\u305f\u3081\u3001\u30a2\u30d5\u30ea\u30ab\u958b\u767a\u9280\u884c\uff08AfDB\uff09\u3068\u306e\u9023\u643a\u3092\u767a\u8868\u3057\u307e\u3057\u305f[26]\u3002<br><br>\u4e21\u7d44\u7e54\u306f\u30a2\u30d5\u30ea\u30ab\u306e\u91d1\u878d\u6a5f\u95a2\u7b49\u3084\u898f\u5236\u5f53\u5c40\u3068\u9023\u643a\u3057\u3001\u80fd\u529b\u958b\u767a\u3084\u6280\u8853\u652f\u63f4\u3092\u884c\u3044\u3001\u6295\u8cc7\u5bb6\u306e\u610f\u601d\u6c7a\u5b9a\u3092\u652f\u63f4\u3059\u308b\u3053\u3068\u3092\u76ee\u6307\u3057\u3066\u3044\u307e\u3059\u3002\u73fe\u5728\u3001\u30ca\u30a4\u30b8\u30a7\u30ea\u30a2\u3084\u30b1\u30cb\u30a2\u3092\u542b\u3080\u591a\u304f\u306e\u56fd\u3005\u304cISSB\u57fa\u6e96\u3092\u63a1\u7528\u30fb\u4f7f\u7528\u3059\u308b\u4ee5\u964d\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002<br><\/p>\n\n\n\n<h2 class=\"wp-block-heading has-very-light-gray-to-cyan-bluish-gray-gradient-background has-background\"><span class=\"ez-toc-section\" id=\"%EF%BC%94%EF%BC%8E%E3%81%8A%E3%82%8F%E3%82%8A%E3%81%AB\"><\/span><strong>\uff14\uff0e\u304a\u308f\u308a\u306b<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u672c\u7a3f\u3067\u306f\u3001\u4e16\u754c\u5404\u56fd\u306b\u304a\u3051\u308bISSB\u57fa\u6e96\u306e\u5c0e\u5165\u72b6\u6cc1\u3092\u6982\u89b3\u3057\u307e\u3057\u305f\u3002ISSB\u57fa\u6e96\u3092\u305d\u306e\u307e\u307e\u4f7f\u7528\u3059\u308b\u304b\u3001\u81ea\u56fd\u306e\u57fa\u6e96\u306b\u9069\u7528\u3059\u308b\u304b\u306f\u56fd\u306b\u3088\u3063\u3066\u5224\u65ad\u304c\u5206\u304b\u308c\u307e\u3059\u304c\u3001\u5148\u9032\u56fd\u306b\u3057\u308d\u65b0\u8208\u56fd\u306b\u3057\u308d\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u60c5\u5831\u958b\u793a\u306b\u95a2\u3059\u308b\u6c17\u904b\u304c\u9ad8\u307e\u3063\u3066\u3044\u308b\u3053\u3068\u304c\u7aba\u3048\u307e\u3059\u3002\u5404\u56fd\u306e\u80fd\u52d5\u7684\u53d6\u308a\u7d44\u307f\u306f\u3082\u3061\u308d\u3093\u3001ISSB\u306e\u50cd\u304d\u304b\u3051\u306b\u3088\u308b\u52d5\u304d\u3082\u307f\u3089\u308c\u307e\u3059\u3002\u4e00\u65b9\u3067\u8907\u6570\u306e\u57fa\u6e96\u304c\u56fd\u5185\u306b\u5b58\u5728\u3057\u305f\u308a\u3001\u57fa\u6e96\u306e\u78ba\u5b9a\u3084\u5e02\u5834\u3078\u306e\u9069\u7528\u6642\u671f\u304c\u4e0d\u9bae\u660e\u306a\u56fd\u3082\u3042\u308a\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u60c5\u5831\u958b\u793a\u306e\u4f53\u5236\u306e\u5b8c\u5168\u306a\u69cb\u7bc9\u306b\u306f\u307e\u3060\u307e\u3060\u6642\u9593\u304c\u304b\u304b\u308b\u3068\u3044\u3048\u307e\u3059\u3002<br><br>aiESG\u3067\u306f\u3001ESG\u95a2\u9023\u57fa\u6e96\u3084\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306b\u3064\u3044\u3066\u306e\u57fa\u672c\u7684\u306a\u5185\u5bb9\u304b\u3089\u5b9f\u969b\u306e\u975e\u8ca1\u52d9\u60c5\u5831\u306e\u958b\u793a\u306b\u81f3\u308b\u307e\u3067\u3001\u30b5\u30dd\u30fc\u30c8\u3044\u305f\u3057\u307e\u3059\u3002ESG\u5bfe\u5fdc\u306b\u304a\u56f0\u308a\u306e\u4f01\u696d\u69d8\u306f\u305c\u3072\u304a\u554f\u5408\u305b\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>\u53c2\u8003\u6587\u732e<\/strong><br>[1]<a href=\"https:\/\/www.ifrs.org\/content\/dam\/ifrs\/supporting-implementation\/adoption-guide\/inaugural-jurisdictional-guide.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.ifrs.org\/content\/dam\/ifrs\/supporting-implementation\/adoption-guide\/inaugural-jurisdictional-guide.pdf<\/a><br>[2]<a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX%3A32022L2464\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX%3A32022L2464<\/a><br>[3]<a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/en\/TXT\/?uri=CELEX:32023R2772\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/eur-lex.europa.eu\/legal-content\/en\/TXT\/?uri=CELEX:32023R2772<\/a><br>[4]<a href=\"https:\/\/www.iosco.org\/news\/pdf\/IOSCONEWS703.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.iosco.org\/news\/pdf\/IOSCONEWS703.pdf<\/a><br>[5]<a href=\"https:\/\/www.sec.gov\/newsroom\/press-releases\/2024-31\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.sec.gov\/newsroom\/press-releases\/2024-31<\/a><br>[6]<a href=\"https:\/\/www.sec.gov\/news\/statement\/cresnshaw-statement-mandatory-climate-risk-disclosures-030624\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.sec.gov\/news\/statement\/cresnshaw-statement-mandatory-climate-risk-disclosures-030624<\/a><br>[7]<a href=\"https:\/\/leginfo.legislature.ca.gov\/faces\/billNavClient.xhtml?bill_id=202320240SB253&amp;_ga=2.59182637.1024658143.1720416172-1495147621.1714397216\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/leginfo.legislature.ca.gov\/faces\/billNavClient.xhtml?bill_id=202320240SB253&amp;_ga=2.59182637.1024658143.1720416172-1495147621.1714397216<\/a><br>[8]<a href=\"https:\/\/leginfo.legislature.ca.gov\/faces\/billNavClient.xhtml?bill_id=202320240SB261&amp;_ga=2.59182637.1024658143.1720416172-1495147621.1714397216\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/leginfo.legislature.ca.gov\/faces\/billNavClient.xhtml?bill_id=202320240SB261&amp;_ga=2.59182637.1024658143.1720416172-1495147621.1714397216<\/a><br>[9]<a href=\"https:\/\/leginfo.legislature.ca.gov\/faces\/billTextClient.xhtml?bill_id=202320240AB1305\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/leginfo.legislature.ca.gov\/faces\/billTextClient.xhtml?bill_id=202320240AB1305<\/a><br>[10]<a href=\"https:\/\/www.aasb.gov.au\/admin\/file\/content105\/c9\/AASBED_SR1_10-23.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.aasb.gov.au\/admin\/file\/content105\/c9\/AASBED_SR1_10-23.pdf<\/a><br>[11]<a href=\"https:\/\/www.aph.gov.au\/Parliamentary_Business\/Bills_Legislation\/bd\/bd2324a\/24bd068\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.aph.gov.au\/Parliamentary_Business\/Bills_Legislation\/bd\/bd2324a\/24bd068<\/a><br>[12]<a href=\"https:\/\/www.ssb-j.jp\/jp\/domestic_standards\/exposure_draft.html\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.ssb-j.jp\/jp\/domestic_standards\/exposure_draft.html<\/a><br>[13]<a href=\"https:\/\/www.ifac.org\/events\/ifac-sustainability-summit-asia-pacific\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.ifac.org\/events\/ifac-sustainability-summit-asia-pacific<\/a><br>[14]<a href=\"https:\/\/www.theacmf.org\/images\/downloads\/pdf\/ACMF_Roadmap_high.resolution.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.theacmf.org\/images\/downloads\/pdf\/ACMF_Roadmap_high.resolution.pdf<\/a><br>[15]<a href=\"https:\/\/www.theacmf.org\/media\/news-release\/asean-securities-regulators-team-up-with-issb-to-mark-global-launch-of-sustainability-disclosure-standards\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.theacmf.org\/media\/news-release\/asean-securities-regulators-team-up-with-issb-to-mark-global-launch-of-sustainability-disclosure-standards<\/a><br>[16]<a href=\"https:\/\/www.fsa.go.jp\/common\/about\/research\/20240430-4\/report.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.fsa.go.jp\/common\/about\/research\/20240430-4\/report.pdf<\/a><br>[17]<a href=\"https:\/\/www.acra.gov.sg\/news-events\/news-details\/id\/778\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.acra.gov.sg\/news-events\/news-details\/id\/778<\/a><br>[18]<a href=\"https:\/\/www.sc.com.my\/resources\/media\/media-release\/acsr-invites-public-feedback-on-proposed-use-of-issb-standards-in-malaysia\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.sc.com.my\/resources\/media\/media-release\/acsr-invites-public-feedback-on-proposed-use-of-issb-standards-in-malaysia<\/a><br>[19]<a href=\"https:\/\/viewpoint.pwc.com\/dt\/gx\/en\/pwc\/in_briefs\/in_briefs_INT\/in_briefs_INT\/ministry-of-finance-issued-the-exposure-draft-of-chinese.html#pwc-topic.dita_d6b9c4cd-8b9f-42fc-b0f2-a24a398af194\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/viewpoint.pwc.com\/dt\/gx\/en\/pwc\/in_briefs\/in_briefs_INT\/in_briefs_INT\/ministry-of-finance-issued-the-exposure-draft-of-chinese.html#pwc-topic.dita_d6b9c4cd-8b9f-42fc-b0f2-a24a398af194<\/a><br>[20]<a href=\"https:\/\/upload.news.esnai.com\/2024\/0527\/1716799372431.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/upload.news.esnai.com\/2024\/0527\/1716799372431.pdf<\/a><br>[21]<a href=\"https:\/\/upload.news.esnai.com\/2024\/0527\/1716799385429.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/upload.news.esnai.com\/2024\/0527\/1716799385429.pdf<\/a><br>[22]<a href=\"https:\/\/frcnigeria.gov.ng\/wp-content\/uploads\/2024\/04\/FINAL-COPY-OF-SUSTAINABILITY-ROADMAP-1.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/frcnigeria.gov.ng\/wp-content\/uploads\/2024\/04\/FINAL-COPY-OF-SUSTAINABILITY-ROADMAP-1.pdf<\/a><br>[23]<a href=\"https:\/\/www.ifrs.org\/news-and-events\/news\/2023\/10\/brazil-adopts-issb-global-baseline\/\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.ifrs.org\/news-and-events\/news\/2023\/10\/brazil-adopts-issb-global-baseline\/<\/a><br>[24]<a href=\"https:\/\/www.gov.br\/cvm\/pt-br\/assuntos\/noticias\/2024\/aberta-consulta-publica-que-torna-obrigatoria-divulgacao-de-informacoes-financeiras-relacionadas-a-sustentabilidade\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.gov.br\/cvm\/pt-br\/assuntos\/noticias\/2024\/aberta-consulta-publica-que-torna-obrigatoria-divulgacao-de-informacoes-financeiras-relacionadas-a-sustentabilidade<\/a><br>[25]<a href=\"https:\/\/www.gov.br\/cvm\/pt-br\/assuntos\/noticias\/2024\/cvm-abre-consulta-publica-para-pronunciamento-tecnico-referente-a-divulgacoes-climaticas\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.gov.br\/cvm\/pt-br\/assuntos\/noticias\/2024\/cvm-abre-consulta-publica-para-pronunciamento-tecnico-referente-a-divulgacoes-climaticas<\/a><br>[26]<a href=\"https:\/\/www.ifrs.org\/news-and-events\/news\/2024\/05\/ifrs-foundation-and-african-development-bank-to-join-forces-to-promote-sustainability-related-financial-disclosures\/\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.ifrs.org\/news-and-events\/news\/2024\/05\/ifrs-foundation-and-african-development-bank-to-join-forces-to-promote-sustainability-related-financial-disclosures\/<\/a><br><br><br><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\uff0a\u95a2\u9023\u8a18\u4e8b\uff0a<\/strong><br><a href=\"https:\/\/aiesg.co.jp\/topics\/report\/tag\/\u57fa\u6e96-\u898f\u5236\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Report \u4e00\u89a7 : \u898f\u5236\/\u57fa\u6e96<\/strong><\/a><br><strong><a href=\"https:\/\/aiesg.co.jp\/topics\/report\/2301130_issb\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u3010\u89e3\u8aac\u3011ISSB\u301c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30d9\u30fc\u30b9\u30e9\u30a4\u30f3\u301c<\/a><\/strong><br><a href=\"https:\/\/aiesg.co.jp\/topics\/report\/240520_ssbj\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>\u3010\u89e3\u8aac\u3011SSBJ\uff08\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u59d4\u54e1\u4f1a\uff09\u306e\u5be9\u8b70\u52d5\u5411 \uff5e\u65e5\u672c\u306b\u304a\u3051\u308bScope3\u306e\u958b\u793a\u57fa\u6e96\u306b\u3064\u3044\u3066\uff5e<\/strong><\/a><br><strong><a href=\"https:\/\/aiesg.co.jp\/topics\/report\/240618_issb2\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u3010\u89e3\u8aac\u3011ISSB\u6700\u65b0\u52d5\u5411\uff5e\u751f\u7269\u591a\u69d8\u6027\u3001\u4eba\u7684\u8cc7\u672c\u306e\u691c\u8a0e\u958b\u59cb\uff5e<\/a><\/strong><br><strong><a href=\"https:\/\/aiesg.co.jp\/topics\/report\/2407019_csrd2\/\" target=\"_blank\" rel=\"noreferrer noopener\">\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<\/a><\/strong><\/p>\n\n\n\n<p 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