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href=\"https:\/\/www.isz.co.jp\/circular\/\" target=\"_blank\" rel=\"noreferrer noopener\">ic\u30b5\u30fc\u30ad\u30e5\u30e9\u30fc\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3<\/a>\u300d<\/strong>\u3067\u3059\u3002\u5ec3\u68c4\u7269\u524a\u6e1b\u3084\u518d\u8cc7\u6e90\u5316\u306e\u30d7\u30ed\u30bb\u30b9\u3092\u53ef\u8996\u5316\u3057\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u57fa\u6e96\u3092\u898b\u636e\u3048\u305f\u30b5\u30b9\u30c6\u30ca\u30d6\u30eb\u306a\u5546\u54c1\u958b\u767a\u3084\u69cb\u9020\u7684\u306a\u4f01\u696d\u5909\u9769\u3092\u5f37\u56fa\u306b\u652f\u63f4\u3057\u307e\u3059\u3002\u898f\u5236\u3092\u30ea\u30b9\u30af\u3067\u306f\u306a\u304f\u3001\u56fd\u969b\u7af6\u4e89\u529b\u3092\u9ad8\u3081\u308b\u597d\u6a5f\u3068\u6349\u3048\u3001\u6b21\u4e16\u4ee3\u306e\u5faa\u74b0\u578b\u7d4c\u55b6\u3092\u69cb\u7bc9\u3057\u305f\u3044\u65b9\u306f\u3001\u305c\u3072\u304a\u6c17\u8efd\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>1\uff0eEU\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u3068\u306f<\/strong><\/h2>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img decoding=\"async\" src=\"\/circular\/wp-content\/uploads\/2025\/02\/360_F_589873929_23onztdl8OYeDBBDx7k9fMJHkOjBKjmK.jpg\" alt=\"\" class=\"wp-image-767\"\/><\/figure><\/div>\n\n\n<p class=\"is-style-icon_announce\">EU\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u3068\u306f\u3001\u7d4c\u6e08\u6d3b\u52d5\u3084\u878d\u6295\u8cc7\u304c\u74b0\u5883\u9762\u306b\u304a\u3044\u3066\u6301\u7d9a\u53ef\u80fd\u304b\u3069\u3046\u304b\u3092\u660e\u78ba\u306b\u5206\u985e\u3059\u308b\u3053\u3068\u3067\u3042\u308a\u3001EU\uff08\u6b27\u5dde\u9023\u5408\uff09\u304c\u5b9a\u3081\u305f\u898f\u5247\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u308c\u306f\u3001\u6c17\u5019\u5909\u52d5\u5bfe\u7b56\u3068\u6301\u7d9a\u53ef\u80fd\u306a\u7d4c\u6e08\u6210\u9577\u3092\u4e21\u7acb\u3055\u305b\u308b\u305f\u3081\u3001\u74b0\u5883\u7684\u306b\u6301\u7d9a\u53ef\u80fd\u306a\u7d4c\u6e08\u6d3b\u52d5\u3092\u5206\u985e\u3057\u3001\u6295\u8cc7\u5bb6\u3084\u4f01\u696d\u304c\u300c\u771f\u306e\u30b0\u30ea\u30fc\u30f3\u300d\u306a\u4e8b\u696d\u3092\u8b58\u5225\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u7279\u5b9a\u306e\u7d4c\u6e08\u6d3b\u52d5\u304c\u3069\u306e\u7a0b\u5ea6\u74b0\u5883\u76ee\u6a19\u306b\u8ca2\u732e\u3057\u3066\u3044\u308b\u304b\u3092\u8a55\u4fa1\u3059\u308b\u305f\u3081\u306e\u7d71\u4e00\u7684\u306a\u57fa\u6e96\u3092\u63d0\u4f9b\u3057\u3001\u30b0\u30ea\u30fc\u30f3\u30a6\u30a9\u30c3\u30b7\u30e5\u3092\u9632\u304e\u306a\u304c\u3089\u3001\u6301\u7d9a\u53ef\u80fd\u306a\u6295\u8cc7\u3078\u306e\u8cc7\u91d1\u6d41\u5165\u3092\u4fc3\u9032\u3059\u308b\u5f79\u5272\u3092\u62c5\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\uff081\uff09EU\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u306e\u5b9a\u7fa9\u3068\u76ee\u7684<\/strong><\/h3>\n\n\n\n<p>\u74b0\u5883\u7701\u3067\u306f\u3001EU\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u3092\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5b9a\u7fa9\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-border -border01\"><strong>EU\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u3068\u306f\u3001\u300c\u74b0\u5883\u9762\u3067\u30b5\u30b9\u30c6\u30ca\u30d6\u30eb\u306a\u7d4c\u6e08\u6d3b\u52d5\uff08\uff1d\u74b0\u5883\u306b\u826f\u3044\u6d3b\u52d5\u3068\u306f\u4f55\u304b\uff09\u300d\u3092\u793a\u3059\u5206\u985e<\/strong><br><span class=\"swl-fz u-fz-s\">\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/greenfinanceportal.env.go.jp\/pdf\/news_report_210910_2.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u74b0\u5883\u7701 EU\u306b\u304a\u3051\u308b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u95a2\u9023\u898f\u5247\u306e\u7b56\u5b9a\u306e\u52d5\u304d<\/a><\/span><\/p>\n\n\n\n<p>\u307e\u305f\u3001EU\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u306e\u76ee\u7684\u306f\u4ee5\u4e0b\u306e2\u3064\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list is-style-check_list has-swl-pale-04-background-color has-background\">\n<li><strong>\u30b0\u30ea\u30fc\u30f3\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306e\u5b9a\u7fa9\u306e\u4e00\u8cab\u6027\u3001\u30cf\u30fc\u30e2\u30ca\u30a4\u30bc\u30fc\u30b7\u30e7\u30f3<\/strong><\/li>\n\n\n\n<li><strong>\u30b0\u30ea\u30fc\u30f3\u30a6\u30a9\u30c3\u30b7\u30e5\u306e\u9632\u6b62<\/strong><\/li>\n<\/ul>\n\n\n\n<p><strong>\u30cf\u30fc\u30e2\u30ca\u30a4\u30bc\u30fc\u30b7\u30e7\u30f3<\/strong>\u3068\u306f\u3001\u7570\u306a\u308b\u898f\u5236\u3084\u57fa\u6e96\u3092\u7d71\u4e00\u30fb\u8abf\u6574\u3059\u308b\u3053\u3068\u3067\u3001<strong><span class=\"swl-marker mark_yellow\">\u56fd\u969b\u7684\u306a\u53d6\u5f15\u3084\u696d\u52d9\u306e\u5186\u6ed1\u5316\u3092\u56f3\u308b\u30d7\u30ed\u30bb\u30b9<\/span><\/strong>\u3067\u3059\u3002\u4e00\u65b9\u306e<strong>\u30b0\u30ea\u30fc\u30f3\u30a6\u30a9\u30c3\u30b7\u30e5<\/strong>\u3068\u306f\u3001\u4f01\u696d\u3084\u7d44\u7e54\u306a\u3069\u304c\u300c\u3042\u305f\u304b\u3082\u74b0\u5883\u306b\u914d\u616e\u3057\u305f\u53d6\u308a\u7d44\u307f\u3092\u884c\u3063\u3066\u3044\u308b\u304b\u306e\u3088\u3046\u306b\u898b\u305b\u304b\u3051\u308b\u884c\u70ba\u300d\u3067\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u30b0\u30ea\u30fc\u30f3\u30a6\u30a9\u30c3\u30b7\u30e5\u306b\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u4e8b\u4f8b\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list is-style-bad_list has-swl-pale-04-background-color has-background\">\n<li>\u30b5\u30b9\u30c6\u30ca\u30d6\u30eb\u306a\u30d5\u30a1\u30c3\u30b7\u30e7\u30f3\u5546\u54c1\u306e\u9055\u6cd5\u6027\u304c\u7591\u308f\u308c\u305f<\/li>\n\n\n\n<li>COP27\uff08\u56fd\u9023\u6c17\u5019\u5909\u52d5\u67a0\u7d44\u307f\u6761\u7d04\u306e\u7de0\u7d04\u56fd\u4f1a\u8b70\uff09\u3092\u5f8c\u63f4\u3057\u3066\u3044\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u4f7f\u3044\u6368\u3066\u30da\u30c3\u30c8\u30dc\u30c8\u30eb\u3092\u751f\u7523\u3057\u3066\u3044\u305f<\/li>\n\n\n\n<li>\u30b9\u30c8\u30ed\u30fc\u3092\u30d7\u30e9\u30b9\u30c1\u30c3\u30af\u88fd\u304b\u3089\u7d19\u88fd\u306b\u5909\u66f4\u3057\u3066\u3082\u3001\u56de\u53ce\u30fb\u30ea\u30b5\u30a4\u30af\u30eb\u3057\u3066\u3044\u306a\u3044\u3053\u3068\u304c\u554f\u984c\u8996\u3055\u308c\u305f<\/li>\n<\/ul>\n\n\n\n<p><small class=\"mininote\">\u53c2\u8003\uff1a<a href=\"https:\/\/www.jetro.go.jp\/biznews\/2023\/06\/53f842ed42070bb5.html\" target=\"_blank\" rel=\"noreferrer noopener\">\u6b27\u5dde\u59d4\u3001\u74b0\u5883\u76ee\u6a19\u306e\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u57fa\u6e96\u898f\u5b9a\u3059\u308b\u6cd5\u6848\u306a\u3069\u306e\u653f\u7b56\u30d1\u30c3\u30b1\u30fc\u30b8\u767a\u8868\uff5c\u65e5\u672c\u8cbf\u6613\u632f\u8208\u6a5f\u69cb\uff08JETRO\uff09<\/a><\/small><br><small class=\"mininote\">\u53c2\u8003\uff1a<a href=\"https:\/\/www.jesc.or.jp\/LinkClick.aspx?fileticket=fjJl6%2F6iqrY%3D&amp;tabid=486&amp;mid=2518\" target=\"_blank\" rel=\"noreferrer noopener\">EU\u306e\u30b5\u30b9\u30c6\u30ca\u30d6\u30eb\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u6226\u7565\u3068 EU\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u306e\u72b6\u6cc1\u306b\u3064\u3044\u3066\uff5c\u74b0\u5883\u7701<\/a><\/small><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\uff082\uff09EU\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u306e\u74b0\u5883\u76ee\u6a19\u3068\u5224\u5b9a\u57fa\u6e96<\/strong><\/h3>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/lh7-rt.googleusercontent.com\/docsz\/AD_4nXcRhP2kYJ9ZhR7xImEmbCNi-gYcmoNKmoQsaKtuN1sYc-X3y8mi-9FVs5x3j-GcpH9yoTwEOd7JQOsbiklKbcxGVfsYiVjnK9bj3wsxzEVJZHY8TZ6tFUpblWbqChTpmjdHy-nERw?key=EVA2JXqdRQ4LCNmFo8LJUQ\" alt=\"\"\/><\/figure>\n\n\n\n<p>EU\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u306b\u306f\u3001<strong><span class=\"swl-marker mark_yellow\">4\u3064\u306e\u5224\u5b9a\u57fa\u6e96\u30686\u3064\u306e\u74b0\u5883\u76ee\u6a19<\/span><\/strong>\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u74b0\u5883\u76ee\u6a19\u306f<strong>2020\u301c2024\u5e74\u306e\u9593\u306b\u9069\u7528\u304c\u958b\u59cb<\/strong>\u3055\u308c\u3066\u304a\u308a\u3001EU\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u306b\u53d6\u308a\u7d44\u3080\u4f01\u696d\u306f\u5185\u5bb9\u3092\u77e5\u3063\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u74b0\u5883\u7701\u3067\u306f\u30014\u3064\u306e\u5224\u5b9a\u57fa\u6e96\u306b\u3064\u3044\u3066\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<ol class=\"wp-block-list has-swl-pale-04-background-color has-background\">\n<li><strong>6\u3064\u306e\u74b0\u5883\u76ee\u7684\u306e1\u3064\u4ee5\u4e0a\u306b\u5b9f\u8cea\u7684\u306b\u8ca2\u732e\u3059\u308b<\/strong><\/li>\n\n\n\n<li><strong>6\u3064\u306e\u74b0\u5883\u76ee\u7684\u306e\u3044\u305a\u308c\u306b\u3082\u91cd\u5927\u306a\u5bb3\u3068\u306a\u3089\u306a\u3044\uff08\u203bDNSH\uff09<\/strong><\/li>\n\n\n\n<li><strong>\u6700\u4f4e\u5b89\u5168\u7b56\uff08\u4eba\u6a29\u7b49\uff09\u306b\u6e96\u62e0\u3057\u3066\u3044\u308b<\/strong><\/li>\n\n\n\n<li><strong>\u5c02\u9580\u7684\u9078\u5b9a\u57fa\u6e96\uff08\u4e0a\u8a181\u30fb2\u306e\u6700\u4f4e\u57fa\u6e96\uff09\u3092\u6e80\u305f\u3059<\/strong><br><small class=\"mininote\">\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/greenfinanceportal.env.go.jp\/pdf\/news_report_210910_2.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u74b0\u5883\u7701 EU\u306b\u304a\u3051\u308b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u95a2\u9023\u898f\u5247\u306e\u7b56\u5b9a\u306e\u52d5\u304d<\/a><\/small><\/li>\n<\/ol>\n\n\n\n<p>\u203bDNSH\u3068\u306f\u3001Do No Significant Harm\uff08\u74b0\u5883\u76ee\u6a19\u306b\u8457\u3057\u3044\u5bb3\u3092\u4e0e\u3048\u306a\u3044\u3053\u3068\u3092\u610f\u5473\u3059\u308b\u539f\u5247\uff09\u306e\u7565\u79f0\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u5224\u5b9a\u57fa\u6e96\u3067\u5b9a\u3081\u3066\u3044\u308b6\u3064\u306e\u74b0\u5883\u76ee\u6a19\u3068\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody style=\"--tbody-th-color--bg:var(--color_main);--tbody-th-color--txt:var(--swl-text_color--white)\"><tr><th><strong>6\u3064\u306e\u74b0\u5883\u76ee\u6a19<\/strong><\/th><td><strong>\u30b5\u30b9\u30c6\u30ca\u30d6\u30eb\u3067\u3042\u308b\u305f\u3081\u306e\u8981\u4ef6<\/strong><strong>\u4e0a\u6bb5\uff1a1\u3064\u4ee5\u4e0a\u306b\u5b9f\u8cea\u7684\u306b\u8ca2\u732e\u3059\u308b<\/strong><strong>\u4e0b\u6bb5\uff1a\u3044\u305a\u308c\u306b\u3082\u91cd\u5927\u306a\u5bb3\u3068\u306a\u3089\u306a\u3044\uff08DNSH\uff09<\/strong><\/td><\/tr><tr><th><strong>\u6c17\u5019\u5909\u52d5\u306e\u7de9\u548c<\/strong><\/th><td>\u518d\u751f\u53ef\u80fd\u30a8\u30cd\u30eb\u30ae\u30fc\u306e\u751f\u6210\u30fb\u8caf\u8535\u30fb\u4f7f\u7528\u3084\u30a8\u30cd\u30eb\u30ae\u30fc\u306e\u52b9\u7387\u6539\u5584\u7b49\u306b\u3088\u308a\u3001\u6e29\u5ba4\u52b9\u679c\u30ac\u30b9\u6392\u51fa\u306e\u56de\u907f\u30fb\u6e1b\u5c11\u3001\u9664\u53bb\u4fc3\u9032\u306b\u3088\u308b\u5b89\u5b9a\u5316\u5927\u91cf\u306e\u4e8c\u9178\u5316\u70ad\u7d20\u306e\u6392\u51fa<\/td><\/tr><tr><th><strong>\u6c17\u5019\u5909\u52d5\u306e\u9069\u5fdc<\/strong><\/th><td>\u73fe\u5728\u307e\u305f\u306f\u5c06\u6765\u306e\u6c17\u5019\u306b\u3088\u308b\u60aa\u5f71\u97ff\u306e\u6e1b\u5c11\u3001\u6c17\u5019\u5909\u52d5\u3078\u306e\u60aa\u5f71\u97ff\u5897\u52a0\u306e\u56de\u907f\u73fe\u5728\u53ca\u3073\u5c06\u6765\u306e\u6c17\u5019\u306b\u3088\u308b\u8ca0\u306e\u5f71\u97ff\u306e\u5897\u52a0<\/td><\/tr><tr><th><strong>\u6c34\u8cc7\u6e90\u3068\u6d77\u6d0b\u8cc7\u6e90\u306e\u6301\u7d9a\u53ef\u80fd\u306a\u5229\u7528\u3068\u4fdd\u5168<\/strong><\/th><td>\u6c34\u8cc7\u6e90\u307e\u305f\u306f\u6d77\u6d0b\u8cc7\u6e90\u306e\u826f\u597d\u306a\u72b6\u614b\u6c34\u307e\u305f\u306f\u6d77\u6d0b\u306b\u76f8\u5f53\u7a0b\u5ea6\u6709\u5bb3<\/td><\/tr><tr><th><strong>\u5faa\u74b0\u7d4c\u6e08\u3078\u306e\u79fb\u884c<\/strong><\/th><td>\u5faa\u74b0\u7d4c\u6e08\u3001\u5ec3\u68c4\u7269\u6291\u5236\u3001\u30ea\u30b5\u30a4\u30af\u30eb\u793e\u4f1a\u3078\u306e\u79fb\u884c\u539f\u6750\u6599\u306e\u975e\u52b9\u7387\u306a\u4f7f\u7528<\/td><\/tr><tr><th><strong>\u6c5a\u67d3\u306e\u9632\u6b62\u3068\u7ba1\u7406<\/strong><\/th><td>\u6c5a\u67d3\u304b\u3089\u306e\u4fdd\u5168\u3092\u9ad8\u5ea6\u5316\u7a7a\u6c17\u30fb\u6c34\u30fb\u571f\u58cc\u306e\u6c5a\u67d3\u5ea6\u5408\u3044\u306e\u5927\u5e45\u306a\u60aa\u5316<\/td><\/tr><tr><th><strong>\u751f\u7269\u591a\u69d8\u6027\u3068\u30a8\u30b3\u30b7\u30b9\u30c6\u30e0\u306e\u4fdd\u5168\u3068\u518d\u751f<\/strong><\/th><td>\u751f\u7269\u591a\u69d8\u6027\u3084\u751f\u614b\u7cfb\u30b5\u30fc\u30d3\u30b9\u306e\u4fdd\u5168\u3084\u6539\u5584\u751f\u614b\u7cfb\u306e\u72b6\u6cc1\u3092\u76f8\u5f53\u7a0b\u5ea6\u306b\u60aa\u5316<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">\u53c2\u8003\u5143\uff1a<a href=\"https:\/\/greenfinanceportal.env.go.jp\/pdf\/news_report_210910_2.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u74b0\u5883\u7701 EU\u306b\u304a\u3051\u308b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u95a2\u9023\u898f\u5247\u306e\u7b56\u5b9a\u306e\u52d5\u304d<\/a><\/figcaption><\/figure>\n\n\n\n<p>\u5224\u5b9a\u57fa\u6e96\u306e3\u3064\u76ee\u306b\u3042\u308b\u300c\u6700\u4f4e\u5b89\u5168\u7b56\uff08\u4eba\u6a29\u7b49\uff09\u306b\u6e96\u62e0\u3057\u3066\u3044\u308b\u300d\u3068\u306f\u3001<strong>\u4f01\u696d\u304cOECD\u306e\u591a\u56fd\u7c4d\u4f01\u696d\u884c\u52d5\u6307\u91dd<\/strong>\u3084<strong><span class=\"swl-marker mark_yellow\">\u56fd\u9023\u306e\u30d3\u30b8\u30cd\u30b9\u3068\u4eba\u6a29\u306b\u95a2\u3059\u308b\u6307\u5c0e\u539f\u5247\u3092\u5b9f\u969b\u306b\u5b88\u3063\u3066\u3044\u308b\u304b\u3069\u3046\u304b<\/span><\/strong>\u3092\u5224\u5b9a\u3059\u308b\u3082\u306e\u3067\u3059\u3002<br>\u3064\u307e\u308a\u3001\u4f01\u696d\u304c\u56fd\u969b\u7684\u306a\u502b\u7406\u57fa\u6e96\u306b\u5f93\u3063\u3066\u884c\u52d5\u3057\u3001\u52b4\u50cd\u74b0\u5883\u3084\u4eba\u6a29\u3092\u9069\u5207\u306b\u4fdd\u8b77\u3057\u3066\u3044\u308b\u304b\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n\n\n\n<p>4\u3064\u76ee\u306e<strong>\u300c\u5c02\u9580\u7684\u9078\u5b9a\u57fa\u6e96\uff086\u3064\u306e\u74b0\u5883\u76ee\u6a19\u306e1\u30fb2\u306e\u6700\u4f4e\u57fa\u6e96\uff09\u3092\u6e80\u305f\u3059\u300d<\/strong>\u3068\u306f\u3001\u30e9\u30a4\u30d5\u30b5\u30a4\u30af\u30eb\u5168\u4f53\u3067\u74b0\u5883\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u3084\u77ed\u671f\u7684\u304b\u3064\u9577\u671f\u7684\u306a\u7d4c\u6e08\u6d3b\u52d5\u306e\u5f71\u97ff\u3092\u8003\u616e\u3057\u3001<strong><span class=\"swl-marker mark_yellow\">\u8cea\u7684\u30fb\u91cf\u7684\u306a\u57fa\u6e96\u3092\u7528\u3044\u3066\u79d1\u5b66\u7684\u6839\u62e0\u306b\u57fa\u3065\u3044\u3066\u5206\u6790\u3059\u308b<\/span><\/strong>\u3053\u3068\u3067\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u4f01\u696d\u304c\u74b0\u5883\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u3092\u6b63\u3057\u304f\u628a\u63e1\u3067\u304d\u3001\u6301\u7d9a\u53ef\u80fd\u306a\u7d4c\u6e08\u6d3b\u52d5\u306e\u5224\u65ad\u57fa\u6e96\u3092\u78ba\u7acb\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p><small class=\"mininote\">\u53c2\u8003\uff1a<a href=\"https:\/\/www.pwc.com\/jp\/ja\/knowledge\/journal\/eu-taxonomy-vol02.html\" target=\"_blank\" rel=\"noreferrer noopener\">\u4e16\u754c\u3067\u81ea\u767a\u7684\u306a\u5c0e\u5165\u9032\u3080\u2015\u2015EU\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u6700\u65b0\u52d5\u5411\uff082\uff09\uff5cPwC Japan\u30b0\u30eb\u30fc\u30d7<\/a><\/small><br><small class=\"mininote\">\u53c2\u8003\uff1a<a href=\"https:\/\/www.nri.com\/content\/900033032.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">EU\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u304c\u65e5\u672c\u4f01\u696d\u306b\u53ca\u307c\u3059\u5f71\u97ff\uff5c\u91ce\u6751\u7dcf\u5408\u7814\u7a76\u6240<\/a><\/small><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\uff083\uff09EU\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u306e\u4e00\u822c\u7684\u306a\u610f\u5473\u3068EU\u6587\u8108\u3067\u306e\u9055\u3044<\/h3>\n\n\n\n<p><strong>\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u306f\u300c\u5206\u985e\u306e\u305f\u3081\u306e\u5171\u901a\u30eb\u30fc\u30eb\u300d<\/strong>\u3067\u3042\u308a\u3001EU\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u306f<strong><span class=\"swl-marker mark_yellow\">\u305d\u306e\u67a0\u7d44\u307f\u3092\u74b0\u5883\u7684\u306b\u6301\u7d9a\u53ef\u80fd\u306a\u7d4c\u6e08\u6d3b\u52d5\u306e\u5224\u5b9a\u57fa\u6e96\u306b\u5fdc\u7528\u3057\u305f\u3082\u306e<\/span><\/strong>\u3067\u3059\u3002\u4e00\u822c\u7684\u306a\u6574\u7406\u306e\u4ed5\u7d44\u307f\u3068\u3057\u3066\u306e\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u3068\u3001\u4f01\u696d\u306e\u6295\u8cc7\u30fb\u4e8b\u696d\u6d3b\u52d5\u306b\u76f4\u63a5\u5f71\u97ff\u3092\u53ca\u307c\u3059EU\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u306b\u306f\u3001\u672c\u8cea\u7684\u306a\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002\u4ee5\u4e0b\u306b\u4e21\u8005\u3092\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table is-all-centered\"><table class=\"has-fixed-layout\"><thead><tr><th>\u9805\u76ee<\/th><th>EU\u30bf\u30af\u30bd\u30ce\u30df\u30fc<\/th><th>\u4e00\u822c\u7684\u306a\u30bf\u30af\u30bd\u30ce\u30df\u30fc<\/th><\/tr><\/thead><tbody style=\"--tbody-th-color--bg:var(--color_main_thin);--tbody-th-color--txt:var(--swl-text_color--black)\"><tr><th>\u610f\u5473<\/th><td>\u6301\u7d9a\u53ef\u80fd\u306a\u7d4c\u6e08\u6d3b\u52d5\u3092\u5206\u985e\u3059\u308b\u57fa\u6e96<\/td><td>\u5bfe\u8c61\u3092\u4e00\u5b9a\u306e\u30eb\u30fc\u30eb\u306b\u57fa\u3065\u304d\u5206\u985e\u30fb\u6574\u7406\u3059\u308b\u4ed5\u7d44\u307f<\/td><\/tr><tr><th>\u7528\u9014<\/th><td>\u6295\u8cc7\u30fb\u878d\u8cc7\u30fb\u4f01\u696d\u6d3b\u52d5\u306e\u300c\u30b0\u30ea\u30fc\u30f3\u5224\u5b9a\u300d\u306b\u6d3b\u7528<\/td><td>\u751f\u7269\u5b66\u3001IT\u3001\u91d1\u878d\u3001\u30ea\u30b9\u30af\u7ba1\u7406\u306a\u3069\u5e45\u5e83\u3044\u5206\u91ce<\/td><\/tr><tr><th>\u76ee\u7684<\/th><td>\u74b0\u5883\u76ee\u6a19\u306b\u5408\u81f4\u3059\u308b\u4e8b\u696d\u3092\u660e\u78ba\u5316\u3057\u3001\u8cc7\u91d1\u3092\u8a98\u5c0e<\/td><td>\u60c5\u5831\u3084\u8981\u7d20\u3092\u5206\u304b\u308a\u3084\u3059\u304f\u4f53\u7cfb\u5316\u3059\u308b\u3053\u3068<\/td><\/tr><tr><th>\u7279\u5fb4<\/th><td>\u898f\u5236\u7684\u67a0\u7d44\u307f\u3068\u3057\u3066\u4f01\u696d\u30fb\u91d1\u878d\u6a5f\u95a2\u306b\u76f4\u63a5\u5f71\u97ff<\/td><td>\u4e2d\u7acb\u7684\u3067\u5b66\u8853\u7684\u306a\u6574\u7406<\/td><\/tr><tr><th>\u4f01\u696d\u3078\u306e\u5f71\u97ff<\/th><td>ESG\u958b\u793a\u3084\u8cc7\u91d1\u8abf\u9054\u306e\u53ef\u5426\u306b\u76f4\u7d50<\/td><td>\u4f01\u696d\u3078\u306e\u76f4\u63a5\u7684\u306a\u5f71\u97ff\u306f\u9650\u5b9a\u7684<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u3064\u307e\u308a\u4f01\u696d\u306b\u3068\u3063\u3066\u91cd\u8981\u306a\u306e\u306f\u3001EU\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u306f\u5358\u306a\u308b\u300c\u6574\u7406\u306e\u4ed5\u7d44\u307f\u300d\u3067\u306f\u306a\u304f\u3001\u6295\u8cc7\u5bb6\u3084\u91d1\u878d\u6a5f\u95a2\u304c\u5224\u65ad\u3059\u308b\u305f\u3081\u306e\u300c\u898f\u5236\u57fa\u6e96\u300d\u305d\u306e\u3082\u306e\u3067\u3042\u308b\u3068\u3044\u3046\u70b9\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u5bfe\u5fdc\u3092\u6020\u308c\u3070\u3001<strong>\u8cc7\u91d1\u8abf\u9054\u306e\u4e0d\u5229\u3084\u6b27\u5dde\u5e02\u5834\u3067\u306e\u7af6\u4e89\u529b\u4f4e\u4e0b\u306b\u3064\u306a\u304c\u308a\u304b\u306d\u307e\u305b\u3093<\/strong>\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\uff084\uff09<strong>EU\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u306e\u82f1\u8a9e\u8868\u8a18\u3068\u548c\u8a33<\/strong><\/h3>\n\n\n\n<p>EU\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u306f<strong>\u300cEU Taxonomy for Sustainable Activities\u300d\u304c\u6b63\u5f0f\u540d\u79f0<\/strong>\u3067\u3042\u308a\u3001\u65e5\u672c\u8a9e\u3067\u306f\u300c\u30b5\u30b9\u30c6\u30ca\u30d6\u30eb\u6d3b\u52d5\u306b\u95a2\u3059\u308bEU\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u300d\u3068\u8a33\u3055\u308c\u307e\u3059\u3002<strong><span class=\"swl-marker mark_yellow\">\u5b9f\u52d9\u3067\u306f\u7565\u3057\u3066\u300cEU\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u300d\u3068\u547c\u3070\u308c\u308b\u3053\u3068\u304c\u4e00\u822c\u7684<\/span><\/strong>\u3067\u3059\u3002\u4ee5\u4e0b\u306b\u82f1\u8a9e\u8868\u8a18\u3068\u548c\u8a33\u306e\u95a2\u4fc2\u3092\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table is-all-centered\"><table class=\"has-fixed-layout\"><thead><tr><th>\u9805\u76ee<\/th><th>\u82f1\u8a9e\u8868\u8a18<\/th><th>\u65e5\u672c\u8a9e\u8868\u8a18\uff08\u548c\u8a33\uff09<\/th><th>\u88dc\u8db3<\/th><\/tr><\/thead><tbody style=\"--tbody-th-color--bg:var(--color_main_thin);--tbody-th-color--txt:var(--swl-text_color--black)\"><tr><th>\u6b63\u5f0f\u540d\u79f0<\/th><td>EU Taxonomy for Sustainable Activities<\/td><td>\u30b5\u30b9\u30c6\u30ca\u30d6\u30eb\u6d3b\u52d5\u306b\u95a2\u3059\u308bEU\u30bf\u30af\u30bd\u30ce\u30df\u30fc<\/td><td>\u6b27\u5dde\u59d4\u54e1\u4f1a\u304c\u5b9a\u7fa9\u3059\u308b\u516c\u5f0f\u547c\u79f0<\/td><\/tr><tr><th>\u4e00\u822c\u7684\u547c\u79f0<\/th><td>EU Taxonomy<\/td><td>EU\u30bf\u30af\u30bd\u30ce\u30df\u30fc<\/td><td>\u5b9f\u52d9\u30fb\u5831\u9053\u30fb\u4f01\u696d\u8cc7\u6599\u3067\u5e83\u304f\u4f7f\u7528<\/td><\/tr><tr><th>\u5358\u8a9e\u306e\u610f\u5473<\/th><td>taxonomy = \u5206\u985e\u30fb\u4f53\u7cfb\u5316<\/td><td>\u30bf\u30af\u30bd\u30ce\u30df\u30fc = \u5206\u985e\u4f53\u7cfb<\/td><td>\u300c\u5206\u985e\u5b66\u300d\u3067\u306f\u306a\u304f\u300c\u57fa\u6e96\u300d\u3068\u7406\u89e3\u3059\u308b\u306e\u304c\u9069\u5207<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u3053\u306e\u7528\u8a9e\u3092\u6b63\u78ba\u306b\u7406\u89e3\u3057\u3066\u304a\u304f\u3053\u3068\u306f\u3001\u6d77\u5916\u306e\u6295\u8cc7\u5bb6\u3084\u898f\u5236\u5f53\u5c40\u3068\u306e\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u3067\u8aa4\u89e3\u3092\u907f\u3051\u308b\u305f\u3081\u306b\u4e0d\u53ef\u6b20\u3067\u3059\u3002\u7279\u306b<strong><span class=\"swl-marker mark_yellow\">\u82f1\u8a9e\u570f\u3067\u306f\u300ctaxonomy\u300d\u3068\u3044\u3046\u5358\u8a9e\u81ea\u4f53\u306b\u5206\u985e\u57fa\u6e96\u306e\u30cb\u30e5\u30a2\u30f3\u30b9\u304c\u5f37\u3044<\/span><\/strong>\u305f\u3081\u3001<strong>\u30bf\u30af\u30bd\u30ce\u30df\u30fc\uff1d\u5206\u985e\u5b66\u3068\u8aa4\u89e3\u3057\u306a\u3044\u3088\u3046\u6ce8\u610f\u304c\u5fc5\u8981<\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>2\uff0eEU\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u306b\u304a\u3051\u308b\u65e5\u672c\u4f01\u696d\u3078\u306e\u5f71\u97ff\u3068\u5bfe\u5fdc\u7b56<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image is-resized\"><img decoding=\"async\" src=\"https:\/\/lh7-rt.googleusercontent.com\/docsz\/AD_4nXcnL80Is0Pc5w8dQd_FaFAhzxZM9N7O0MtcjqnR321wXcjKgbt3m4PRkGsk6DAHn9adqx1dFv46LX6ag4OCGZhbfpIdsRbUzArrE_4Qh5zev8ZY9xrVN-nms_TuOABFQbiMw6yGLQ?key=EVA2JXqdRQ4LCNmFo8LJUQ\" alt=\"\" style=\"width:580px;height:auto\"\/><\/figure>\n\n\n\n<p>EU\u306f\u30b5\u30b9\u30c6\u30ca\u30d6\u30eb\u6295\u8cc7\u5206\u91ce\u3067\u4e16\u754c\u7684\u306b\u5148\u884c\u3057\u3066\u304a\u308a\u3001\u305d\u306e\u898f\u5236\u67a0\u7d44\u307f\u306fEU\u57df\u5916\u306e\u4f01\u696d\u306b\u3082\u5f71\u97ff\u3092\u53ca\u307c\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>\u91cd\u8981\u30b9\u30c6\u30c3\u30d7<\/strong><\/th><th><strong>\u53d6\u308a\u7d44\u307f\u5185\u5bb9<\/strong><\/th><\/tr><\/thead><tbody style=\"--tbody-th-color--bg:var(--color_main_thin);--tbody-th-color--txt:var(--swl-text_color--black)\"><tr><th><strong>\uff08\u30b9\u30c6\u30c3\u30d7 1\uff09<\/strong><strong>\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u9069\u683c\u306a\u6d3b\u52d5\u306e\u7279\u5b9a<\/strong><\/th><td><strong>\u4f01\u696d\u306f\u3001\u81ea\u793e\u306e\u4e8b\u696d\u6d3b\u52d5\u306e\u3046\u3061\u3001EU\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u306b\u9069\u5408\u3059\u308b\u3082\u306e\u3092\u7279\u5b9a\u3059\u308b<\/strong><strong>\u300c\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u9069\u683c\u300d\u3068\u307f\u306a\u3055\u308c\u308b\u6d3b\u52d5\u3092\u7279\u5b9a\u3059\u308b<\/strong>\u73fe\u5728\u306f\u6c17\u5019\u59d4\u4efb\u6cd5\u304a\u3088\u3073\u88dc\u5b8c\u7684\u6c17\u5019\u59d4\u4efb\u6cd5\u306b\u542b\u307e\u308c\u308b\u6d3b\u52d5\u304c\u5bfe\u8c61\u4eca\u5f8c\u306f\u6b27\u5dde\u59d4\u54e1\u4f1a\u304c\u5b9a\u3081\u308b\u65b0\u305f\u306a\u898f\u5236\u306b\u3082\u62e1\u5927\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/td><\/tr><tr><th><strong>\uff08\u30b9\u30c6\u30c3\u30d72\uff09<\/strong><strong>\u6280\u8853\u7684\u30b9\u30af\u30ea\u30fc\u30cb\u30f3\u30b0\u57fa\u6e96\uff08TSC\uff09\u306e\u9069\u5408\u6027\u8a55\u4fa1<\/strong><\/th><td><strong>\u7279\u5b9a\u3057\u305f\u6d3b\u52d5\u304cEU\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u306e\u6280\u8853\u7684\u30b9\u30af\u30ea\u30fc\u30cb\u30f3\u30b0\u57fa\u6e96\uff08TSC\uff09\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u304b\u3092\u8a55\u4fa1\u3059\u308b<\/strong>\u74b0\u5883\u76ee\u6a19\u3078\u306e\u8ca2\u732e\u5ea6\u3084\u300c\u91cd\u5927\u306a\u5bb3\u3092\u53ca\u307c\u3055\u306a\u3044\uff08DNSH\uff09\u300d\u539f\u5247\u306e\u9075\u5b88\u304c\u542b\u307e\u308c\u308b<\/td><\/tr><tr><th><strong>\uff08\u30b9\u30c6\u30c3\u30d73\uff09<\/strong><strong>\u6700\u4f4e\u5b89\u5168\u7b56\u306e\u9075\u5b88\u78ba\u8a8d<\/strong><\/th><td><strong>OECD\uff08\u7d4c\u6e08\u5354\u529b\u958b\u767a\u6a5f\u69cb\uff09\u304c\u5b9a\u3081\u305f\u591a\u56fd\u7c4d\u4f01\u696d\u884c\u52d5\u6307\u91dd\u3084\u56fd\u9023\u306e\u30d3\u30b8\u30cd\u30b9\u3068\u4eba\u6a29\u306b\u95a2\u3059\u308b\u6307\u5c0e\u539f\u5247\u306a\u3069\u3001\u56fd\u969b\u7684\u306a\u502b\u7406\u57fa\u6e96\u3092\u5b88\u3063\u3066\u3044\u308b\u304b\u3092\u78ba\u8a8d\u3059\u308b<\/strong>\u4f01\u696d\u306e\u6301\u7d9a\u53ef\u80fd\u6027\u306e\u8a55\u4fa1\u304c\u5411\u4e0a\u3059\u308b<\/td><\/tr><tr><th><strong>\uff08\u30b9\u30c6\u30c3\u30d74\uff09<\/strong><strong>\u60c5\u5831\u958b\u793a\u3068\u5831\u544a<\/strong><\/th><td><strong>EU\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u306b\u9069\u5408\u3059\u308b\u6d3b\u52d5\u306b\u3064\u3044\u3066\u3001\u900f\u660e\u6027\u306e\u3042\u308b\u60c5\u5831\u958b\u793a\u3092\u884c\u3044\u3001\u6295\u8cc7\u5bb6\u3084\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u306b\u5bfe\u3057\u3066\u9069\u5207\u306a\u5831\u544a\u3092\u5b9f\u65bd\u3059\u308b<\/strong>ESG\u6295\u8cc7\u306e\u5224\u65ad\u6750\u6599\u3068\u3057\u3066\u6d3b\u7528\u3055\u308c\u3001\u4f01\u696d\u306e\u6301\u7d9a\u53ef\u80fd\u6027\u8a55\u4fa1\u304c\u5411\u4e0a\u3059\u308b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u65e5\u672c\u4f01\u696d\u3082\u4f8b\u5916\u3067\u306f\u306a\u304f\u3001\u7279\u306b<strong>\u6b27\u5dde\u3068\u95a2\u308f\u308a\u306e\u3042\u308b\u696d\u7a2e\u3067\u306f\u5bfe\u5fdc\u304c\u4e0d\u53ef\u6b20<\/strong>\u3067\u3059\u3002\u3053\u3053\u3067\u306fEU\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u306b\u304a\u3051\u308b\u65e5\u672c\u4f01\u696d\u3078\u306e\u5f71\u97ff\u3068\u5bfe\u5fdc\u7b56\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\uff081\uff09EU\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u306e\u72ec\u81ea\u57fa\u6e96<\/strong>\u3068\u74b0\u5883\u7701\u306b\u3088\u308b\u9069\u7528\u5bfe\u8c61<\/h3>\n\n\n\n<p>EU\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u306f\u300c<strong>\u74b0\u5883\u7684\u306b\u6301\u7d9a\u53ef\u80fd\u306a\u7d4c\u6e08\u6d3b\u52d5\u3092\u5206\u985e\u3059\u308b\u67a0\u7d44\u307f<\/strong>\u300d\u3067\u3042\u308a\u3001<strong><span class=\"swl-marker mark_yellow\">ESG\u6295\u8cc7\u306e\u900f\u660e\u6027\u5411\u4e0a\u3068\u57fa\u6e96\u306e\u660e\u78ba\u5316\u306b\u5bc4\u4e0e<\/span><\/strong>\u3057\u3066\u3044\u307e\u3059\u3002\u3069\u306e\u7d4c\u6e08\u6d3b\u52d5\u304c\u300c\u74b0\u5883\u7684\u306b\u6301\u7d9a\u53ef\u80fd\u300d\u306a\u306e\u304b\u3092\u5b9a\u7fa9\u3059\u308b\u3053\u3068\u3067<strong>ESG\u6295\u8cc7\u306e\u5224\u65ad\u57fa\u6e96<\/strong>\u3068\u306a\u308a\u3001\u6295\u8cc7\u5bb6\u306f\u4f01\u696d\u306eESG\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u3092\u3088\u308a\u6b63\u78ba\u306b\u8a55\u4fa1\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u306e\u305f\u3081\u3001EU\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u306b\u9069\u5408\u3057\u306a\u3044\u88fd\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u306f\u3001<strong><span class=\"swl-marker mark_yellow\">EU\u5e02\u5834\u3067\u8a55\u4fa1\u3084\u4fa1\u5024\u304c\u4f4e\u4e0b\u3059\u308b\u53ef\u80fd\u6027<\/span><\/strong>\u304c\u3042\u308a\u307e\u3059\u3002<br>\u3055\u3089\u306b\u7d4c\u6e08\u6d3b\u52d5\u306b\u304a\u3044\u3066\u3082\u3001EU\u304c\u300c\u6301\u7d9a\u53ef\u80fd\u3067\u306a\u3044\u300d\u3068\u5224\u65ad\u3057\u305f\u5834\u5408\u3001<strong>\u540c\u69d8\u306b\u8a55\u4fa1\uff08\u4fa1\u5024\uff09\u304c\u4e0b\u304c\u308b\u6050\u308c\u304c\u3042\u308b<\/strong>\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"is-style-icon_pen\"><strong><span class=\"swl-fz u-fz-l\">\u3010\u4e8b\u4f8b\u3011EU\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u306e\u72ec\u81ea\u57fa\u6e96\u3078\u306e\u5bfe\u5fdc<\/span><\/strong><br>\u7a4d\u6c34\u5316\u5b66\u5de5\u696d\u306f\u3001\u81ea\u793e\u306e\u88fd\u54c1\u3084\u6280\u8853\u304c\u74b0\u5883\u8ab2\u984c\u89e3\u6c7a\u306b\u8ca2\u732e\u3059\u308b\u300c\u74b0\u5883\u8ca2\u732e\u88fd\u54c1\u300d\u306e\u8a8d\u5b9a\u5236\u5ea6\u3092\u8a2d\u3051\u3066\u304a\u308a\u3001\u305d\u306e\u8a55\u4fa1\u57fa\u6e96\u306b\u5916\u90e8\u57fa\u6e96\uff08\u4f8b\u3048\u3070\u3001CO2\u6392\u51fa\u91cf\u524a\u6e1b\u3001\u6c34\u4f7f\u7528\u91cf\u524a\u6e1b\u306a\u3069\uff09\u3082\u53d6\u308a\u5165\u308c\u3066\u3044\u307e\u3059\u3002\u540c\u793e\u306f\u3001\u74b0\u5883\u8ca2\u732e\u88fd\u54c1\u304c\u4e8b\u696d\u53ce\u76ca\u306b\u8ca2\u732e\u3059\u308b\u4ed5\u7d44\u307f\u3092\u69cb\u7bc9\u3057\u3066\u304a\u308a\u3001\u3053\u308c\u306fEU\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u304c\u300c\u6301\u7d9a\u53ef\u80fd\u306a\u7d4c\u6e08\u6d3b\u52d5\u300d\u3092\u8a55\u4fa1\u3057\u3001\u305d\u308c\u306b\u4fa1\u5024\u3092\u4e0e\u3048\u308b\u3068\u3044\u3046\u8003\u3048\u65b9\u3068\u5408\u81f4\u3057\u3066\u3044\u307e\u3059\u3002\u7279\u306b\u3001\u6b27\u5dde\u5e02\u5834\u3067\u306e\u88fd\u54c1\u8a55\u4fa1\u3084\u6295\u8cc7\u5bb6\u306e\u8996\u70b9\u3092\u610f\u8b58\u3057\u305f\u6226\u7565\u3068\u8a00\u3048\u307e\u3059\u3002<br>\u88fd\u54c1\u30ec\u30d9\u30eb\u3067\u306e\u74b0\u5883\u8ca2\u732e\u5ea6\u3092\u5b9a\u91cf\u7684\u306b\u8a55\u4fa1\u3057\u3001\u305d\u308c\u3092\u4e8b\u696d\u6226\u7565\u306e\u4e2d\u6838\u306b\u636e\u3048\u3066\u3044\u308b\u70b9\u304c\u3001EU\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u304c\u6c42\u3081\u308b\u300c\u5b9f\u8cea\u7684\u306a\u8ca2\u732e\u300d\u3068\u300c\u5c02\u9580\u7684\u9078\u5b9a\u57fa\u6e96\u300d\u3078\u306e\u5bfe\u5fdc\u3092\u793a\u5506\u3057\u3066\u3044\u307e\u3059\u3002<br><small class=\"mininote\">\u53c2\u8003\uff1a<a href=\"https:\/\/www.sekisui.co.jp\/sustainability\/sekisui\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u7a4d\u6c34\u5316\u5b66\u30b0\u30eb\u30fc\u30d7\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3<\/a><\/small><\/p>\n\n\n\n<p>EU\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u306e\u9069\u7528\u5bfe\u8c61\u306b\u3064\u3044\u3066\u3001\u74b0\u5883\u7701\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list has-swl-pale-04-background-color has-background\">\n<li>EU\u304a\u3088\u3073EU\u5404\u56fd\u306b\u3088\u308a\u63a1\u629e\u3055\u308c\u305f\u91d1\u878d\u5e02\u5834\u53c2\u52a0\u8005\u306b\u5bfe\u3059\u308b\u6cd5\u898f\u5247\u3067\u3001\u74b0\u5883\u7684\u306b\u30b5\u30b9\u30c6\u30ca\u30d6\u30eb\u306a\u91d1\u878d\u5546\u54c1\u3084\u793e\u50b5\u306b\u95a2\u3059\u308b\u3082\u306e<\/li>\n\n\n\n<li>&nbsp;\u91d1\u878d\u5546\u54c1\u3092\u63d0\u4f9b\u3059\u308b\u91d1\u878d\u5e02\u5834\u53c2\u52a0\u8005<\/li>\n\n\n\n<li>&nbsp;NFRD\uff08\u975e\u8ca1\u52d9\u60c5\u5831\u958b\u793a\u6307\u4ee4\uff09\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5f93\u696d\u54e1500\u4eba\u8d85\u306e\u5927\u4f01\u696d<br><small class=\"mininote\">\u53c2\u8003\u5143\uff1a<a href=\"https:\/\/greenfinanceportal.env.go.jp\/pdf\/news_report_210910_2.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u74b0\u5883\u7701 EU\u306b\u304a\u3051\u308b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u95a2\u9023\u898f\u5247\u306e\u7b56\u5b9a\u306e\u52d5\u304d<\/a><\/small><\/li>\n<\/ul>\n\n\n\n<p>\u305f\u3060\u3057\u3001\u4eca\u5f8c\u306f<strong>NFRD\u306e\u66f4\u65b0<\/strong>\u306b\u4f34\u3044\u3001<strong><span class=\"swl-marker mark_yellow\">\u5bfe\u8c61\u7bc4\u56f2\u304c250\u4eba\u8d85\u306e\u5927\u4f01\u696d\u306b\u62e1\u5927\u3059\u308b\u53ef\u80fd\u6027<\/span><\/strong>\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001EU\u57df\u5185\u3067\u4e8b\u696d\u5c55\u958b\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u65e5\u672c\u4f01\u696d\u306f\u3001NFRD\u306e\u66f4\u65b0\u306b\u3082\u6ce8\u8996\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"is-style-icon_pen\"><strong><span class=\"swl-fz u-fz-l\">\u3010\u4e8b\u4f8b\u3011EU\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u3078\u306e\u5bfe\u5fdc<\/span><\/strong><br>\u6771\u4eac\u6d77\u4e0a\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u30b9\u306f\u3001\u6295\u8cc7\u30fb\u878d\u8cc7\u6d3b\u52d5\u3092\u901a\u3058\u3066EU\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u306e\u5f71\u97ff\u3092\u76f4\u63a5\u53d7\u3051\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u305f\u3081\u3001\u305d\u306e\u5bfe\u5fdc\u306f\u5148\u9032\u7684\u3067\u3059\u3002\u540c\u793e\u306f\u3001\u6c17\u5019\u5909\u52d5\u30ea\u30b9\u30af\u30fb\u6a5f\u4f1a\u306e\u8a55\u4fa1\u306bTCFD\u63d0\u8a00\u3092\u53d6\u308a\u5165\u308c\u3001\u6295\u878d\u8cc7\u5148\u306e\u8131\u70ad\u7d20\u5316\u652f\u63f4\u3084\u3001\u30b5\u30b9\u30c6\u30ca\u30d6\u30eb\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u306e\u63a8\u9032\u306b\u529b\u3092\u5165\u308c\u3066\u3044\u307e\u3059\u3002EU\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u304c\u6c42\u3081\u308b\u300c\u6301\u7d9a\u53ef\u80fd\u306a\u7d4c\u6e08\u6d3b\u52d5\u300d\u3078\u306e\u6295\u878d\u8cc7\u3092\u62e1\u5927\u3059\u308b\u3053\u3068\u3067\u3001\u81ea\u8eab\u306e\u30dd\u30fc\u30c8\u30d5\u30a9\u30ea\u30aa\u306e\u8a55\u4fa1\u5411\u4e0a\u3068\u3001\u6295\u8cc7\u5bb6\u304b\u3089\u306e\u4fe1\u983c\u7372\u5f97\u3092\u56f3\u3063\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u958b\u793a\u60c5\u5831\u306b\u3064\u3044\u3066\u3082\u3001\u6295\u8cc7\u5bb6\u304c\u6c42\u3081\u308b\u8a73\u7d30\u306aESG\u30c7\u30fc\u30bf\u3092\u7a4d\u6975\u7684\u306b\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002<br>\u91d1\u878d\u6a5f\u95a2\u3068\u3057\u3066\u3001\u6295\u878d\u8cc7\u5148\u306eEU\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u9069\u5408\u5ea6\u3092\u8a55\u4fa1\u3057\u3001\u305d\u308c\u306b\u6cbf\u3063\u305f\u8cc7\u91d1\u63d0\u4f9b\u3092\u884c\u3046\u3053\u3068\u3067\u3001EU\u306e\u91d1\u878d\u898f\u5236\u306b\u5bfe\u5fdc\u3057\u3064\u3064\u3001\u81ea\u8eab\u306e\u4e8b\u696d\u6226\u7565\u3092\u30b0\u30ea\u30fc\u30f3\u5316\u3057\u3066\u3044\u308b\u70b9\u304c\u597d\u4e8b\u4f8b\u3067\u3059\u3002<br><small class=\"mininote\">\u53c2\u8003\uff1a<a href=\"https:\/\/www.tokiomarinehd.com\/sustainability\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\uff5c\u6771\u4eac\u6d77\u4e0a\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u30b9<\/a><\/small><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\uff082\uff09EU\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u306e\u958b\u793a\u7fa9\u52d9<\/strong><\/h3>\n\n\n\n<p>EU\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u306e\u958b\u793a\u7fa9\u52d9\u304c\u3042\u308b\u306e\u306f\u3001<strong>\u57fa\u672c\u7684\u306bEU\u57df\u5185\u306e\u4f01\u696d<\/strong>\u3067\u3059\u3002<br>\u305f\u3060\u3057\u3001<strong><span class=\"swl-marker mark_yellow\">CSRD\uff08\u4f01\u696d\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u6307\u4ee4\uff09\u306e\u5bfe\u8c61\u7bc4\u56f2\u306f\u5e74\u3005\u62e1\u5927<\/span><\/strong>\u3057\u3066\u304a\u308a\u3001<strong><span style=\"color:#ff2200\" class=\"swl-inline-color\">\u5f71\u97ff\u3092\u53d7\u3051\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u307e\u3063\u3066\u3044\u307e\u3059<\/span><\/strong>\u3002<\/p>\n\n\n\n<p>\u305d\u306e\u305f\u3081\u3001EU\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u306b\u76f4\u63a5\u95a2\u4fc2\u306e\u306a\u3044\u65e5\u672c\u4f01\u696d\u3067\u3082\u3001<strong>EU\u306e\u91d1\u878d\u6a5f\u95a2\u3084\u6295\u8cc7\u5bb6\u304b\u3089\u8cc7\u91d1\u8abf\u9054\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u5c11\u306a\u304b\u3089\u305a\u5f71\u97ff\u3092\u53d7\u3051\u308b\u53ef\u80fd\u6027<\/strong>\u304c\u3042\u308a\u307e\u3059\u3002\u3055\u3089\u306bEU\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u306f\u5f93\u6765\u306eESG\u65b9\u91dd\u3068\u306f\u7570\u306a\u308a\u3001<strong><span class=\"swl-marker mark_yellow\">\u5177\u4f53\u7684\u306a\u6280\u8853\u8a55\u4fa1\u3084\u4e8b\u696d\u5358\u4f4d\u3067\u306e\u7cbe\u67fb\u304c\u5fc5\u8981<\/span><\/strong>\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001EU\u306b\u95a2\u9023\u3059\u308b\u65e5\u672c\u4f01\u696d\u306f\u3001\u7d4c\u55b6\u6226\u7565\u3084\u60c5\u5831\u958b\u793a\u306e\u898b\u76f4\u3057\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/p>\n\n\n\n<p><small class=\"mininote\">\u53c2\u8003\uff1a<a href=\"https:\/\/www.ey.com\/ja_jp\/insights\/assurance\/eu-taxonomy-report\" target=\"_blank\" rel=\"noreferrer noopener\">EU\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u306b\u57fa\u3065\u304f\u60c5\u5831\u958b\u793a\u898f\u5236\u3092\u5805\u6301\u3059\u3079\u304d\u7406\u7531\u3068\u306f\uff5cEY<\/a><\/small><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\uff083\uff09\u65e5\u672c\u4f01\u696d\u306b\u6c42\u3081\u3089\u308c\u308b\u5bfe\u5fdc\u3068\u91d1\u878d\u5206\u91ce\u3067\u306e\u5f71\u97ff<\/h3>\n\n\n\n<p>\u65e5\u672c\u4f01\u696d\u306b\u6c42\u3081\u3089\u308c\u308b\u306e\u306f<strong>EU\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u6e96\u62e0\u306e\u60c5\u5831\u958b\u793a\u4f53\u5236\u306e\u6574\u5099\u3068\u3001\u91d1\u878d\u5206\u91ce\u3067\u306e\u4fe1\u983c\u78ba\u4fdd<\/strong>\u3067\u3059\u3002\u5bfe\u5fdc\u3092\u6020\u308c\u3070\u3001\u8cc7\u91d1\u8abf\u9054\u3084\u53d6\u5f15\u7d99\u7d9a\u306e\u9762\u3067\u4e0d\u5229\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u307e\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table is-all-centered\"><table class=\"has-fixed-layout\"><thead><tr><th>\u5bfe\u5fdc\u306e\u65b9\u5411\u6027<\/th><th>\u5185\u5bb9<\/th><\/tr><\/thead><tbody style=\"--tbody-th-color--bg:var(--color_main_thin);--tbody-th-color--txt:var(--swl-text_color--black)\"><tr><th>\u958b\u793a\u7fa9\u52d9\u3078\u306e\u5099\u3048<\/th><td>\u74b0\u5883\u76ee\u6a19\u3054\u3068\u306eKPI\u958b\u793a\u304c\u5fc5\u9808\u3002\u8ca1\u52d9\u5831\u544a\u3068\u4e26\u884c\u3057\u3066\u975e\u8ca1\u52d9\u30c7\u30fc\u30bf\u3092\u6b63\u78ba\u306b\u53ce\u96c6\u30fb\u7ba1\u7406\u3059\u308b\u4f53\u5236\u3092\u69cb\u7bc9\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/td><\/tr><tr><th>\u56fd\u969b\u57fa\u6e96\u3068\u306e\u6574\u5408\u6027\u78ba\u4fdd<\/th><td>CSRD\u3084ISSB\u57fa\u6e96\u306a\u3069\u56fd\u969b\u898f\u5236\u306b\u5408\u308f\u305b\u305f\u5831\u544a\u57fa\u76e4\u3092\u69cb\u7bc9\u3057\u3001\u5c06\u6765\u7684\u306a\u5236\u5ea6\u5909\u66f4\u306b\u3082\u5bfe\u5fdc\u3067\u304d\u308b\u4f53\u5236\u3092\u6e96\u5099\u3059\u308b\u3002<\/td><\/tr><tr><th>\u30b5\u30d7\u30e9\u30a4\u30c1\u30a7\u30fc\u30f3\u5168\u4f53\u3067\u306e\u5bfe\u5fdc<\/th><td>\u6b27\u5dde\u5411\u3051\u306b\u88fd\u54c1\u30fb\u90e8\u54c1\u3092\u4f9b\u7d66\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u53d6\u5f15\u5148\u304b\u3089EU\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u6e96\u62e0\u306e\u60c5\u5831\u63d0\u4f9b\u3092\u6c42\u3081\u3089\u308c\u308b\u30b1\u30fc\u30b9\u304c\u5897\u52a0\u3002\u9593\u63a5\u7684\u306b\u3082\u5bfe\u5fdc\u304c\u4e0d\u53ef\u6b20\u3002<\/td><\/tr><tr><th>\u793e\u5185\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u5f37\u5316<\/th><td>\u5bfe\u5fdc\u306f\u74b0\u5883\u90e8\u9580\u306b\u9650\u3089\u305a\u3001\u7d4c\u7406\u30fb\u8ca1\u52d9\u30fb\u6cd5\u52d9\u30fb\u7d4c\u55b6\u4f01\u753b\u306a\u3069\u5168\u793e\u7684\u306a\u9023\u643a\u304c\u5fc5\u8981\u3002\u90e8\u9580\u6a2a\u65ad\u7684\u306a\u4f53\u5236\u3092\u6574\u3048\u308b\u3053\u3068\u304c\u91cd\u8981\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u3055\u3089\u306bEU\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u306f\u91d1\u878d\u5e02\u5834\u306b\u304a\u3044\u3066\u8cc7\u91d1\u306e\u6d41\u308c\u3092\u6c7a\u5b9a\u3065\u3051\u308b\u6307\u6a19\u3068\u3057\u3066\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u6a5f\u80fd\u3057\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u6295\u8cc7\u5bb6\u3084\u9280\u884c\u3001\u683c\u4ed8\u6a5f\u95a2\u304c\u53c2\u7167\u3059\u308b\u305f\u3081\u3001\u65e5\u672c\u4f01\u696d\u306b\u3068\u3063\u3066\u3082\u7121\u8996\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table is-all-centered\"><table class=\"has-fixed-layout\"><thead><tr><th>\u6d3b\u7528\u5206\u91ce<\/th><th>EU\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u306e\u4f4d\u7f6e\u3065\u3051<\/th><th>\u65e5\u672c\u4f01\u696d\u3078\u306e\u5f71\u97ff<\/th><\/tr><\/thead><tbody style=\"--tbody-th-color--bg:var(--color_pale04);--tbody-th-color--txt:var(--swl-text_color--black)\"><tr><th>\u6295\u8cc7\u5224\u65ad\uff08ESG\u6295\u8cc7\uff09<\/th><td>\u6295\u8cc7\u5bb6\u304c\u300c\u74b0\u5883\u7684\u306b\u6301\u7d9a\u53ef\u80fd\u304b\u300d\u3092\u5224\u5b9a\u3059\u308b\u57fa\u6e96\u3002\u30b5\u30b9\u30c6\u30ca\u30d6\u30eb\u30d5\u30a1\u30f3\u30c9\u3084\u30b0\u30ea\u30fc\u30f3\u30dc\u30f3\u30c9\u7d44\u6210\u306b\u5fc5\u9808\u3002<\/td><td>EU\u6295\u8cc7\u5bb6\u304b\u3089\u8cc7\u91d1\u3092\u5f97\u308b\u306b\u306f\u3001\u4e8b\u696d\u6d3b\u52d5\u304c\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u9069\u5408\u304b\u3092\u793a\u3059\u5fc5\u8981\u304c\u3042\u308b\u3002<\/td><\/tr><tr><th>\u878d\u8cc7\u30fb\u91d1\u878d\u6a5f\u95a2\u306e\u8a55\u4fa1<\/th><td>\u6b27\u5dde\u306e\u9280\u884c\u306f\u3001\u878d\u8cc7\u5148\u306e\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u9069\u5408\u6027\u3092\u91cd\u8996\u3002\u898f\u5236\u5f53\u5c40\u306e\u76e3\u7763\u6307\u91dd\u306b\u3082\u53cd\u6620\u3002<\/td><td>\u6b27\u5dde\u9280\u884c\u3068\u53d6\u5f15\u3059\u308b\u65e5\u672c\u4f01\u696d\u306f\u3001\u8cc7\u91d1\u8abf\u9054\u6761\u4ef6\u3084\u91d1\u5229\u306b\u5f71\u97ff\u3092\u53d7\u3051\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/td><\/tr><tr><th>\u4fe1\u7528\u683c\u4ed8\u3051<\/th><td>\u683c\u4ed8\u6a5f\u95a2\u304c\u4f01\u696d\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u6226\u7565\u3092\u8a55\u4fa1\u3059\u308b\u969b\u306b\u3001\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u9069\u5408\u6027\u3092\u8981\u7d20\u3068\u3057\u3066\u6d3b\u7528\u3002<\/td><td>\u683c\u4ed8\u3051\u304c\u4f4e\u4e0b\u3059\u308c\u3070\u8cc7\u91d1\u8abf\u9054\u30b3\u30b9\u30c8\u304c\u5897\u5927\u3002\u56fd\u969b\u5e02\u5834\u3067\u306e\u4fe1\u7528\u529b\u78ba\u4fdd\u306b\u306f\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u5bfe\u5fdc\u304c\u4e0d\u53ef\u6b20\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u3064\u307e\u308a\u65e5\u672c\u4f01\u696d\u306f\u3001<strong><span class=\"swl-marker mark_yellow\">\u8cc7\u91d1\u8abf\u9054\u529b\u30fb\u4fe1\u7528\u529b\u3092\u7dad\u6301\u3059\u308b\u305f\u3081\u306e\u6226\u7565\u8ab2\u984c\u3068\u3057\u3066EU\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u5bfe\u5fdc\u3092\u9032\u3081\u308b\u5fc5\u8981<\/span><\/strong>\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"is-style-icon_pen\"><strong><span class=\"swl-fz u-fz-l\">\u3010\u4e8b\u4f8b\u3011EU\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u958b\u793a\u7fa9\u52d9\u3078\u306e\u5bfe\u5fdc<\/span><\/strong><br>\u30bd\u30cb\u30fc\u30b0\u30eb\u30fc\u30d7\u306f\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u4f01\u696d\u3068\u3057\u3066\u3001\u5404\u56fd\u306e\u74b0\u5883\u898f\u5236\u3084\u958b\u793a\u8981\u4ef6\u306b\u7a4d\u6975\u7684\u306b\u5bfe\u5fdc\u3057\u3066\u3044\u307e\u3059\u3002\u540c\u793e\u306f\u3001\u74b0\u5883\u76ee\u6a19\u300cRoad to Zero\u300d\u3092\u63b2\u3052\u3001\u30d0\u30ea\u30e5\u30fc\u30c1\u30a7\u30fc\u30f3\u5168\u4f53\u3067\u306e\u74b0\u5883\u8ca0\u8377\u4f4e\u6e1b\u306b\u53d6\u308a\u7d44\u3093\u3067\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u7d71\u5408\u5831\u544a\u66f8\u3084\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u30ec\u30dd\u30fc\u30c8\u306b\u304a\u3044\u3066\u3001GHG\u6392\u51fa\u91cf\uff08\u30b9\u30b3\u30fc\u30d71, 2, 3\uff09\u306e\u8a73\u7d30\u306a\u958b\u793a\u3084\u3001TCFD\uff08\u6c17\u5019\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u958b\u793a\u30bf\u30b9\u30af\u30d5\u30a9\u30fc\u30b9\uff09\u306b\u57fa\u3065\u304f\u60c5\u5831\u958b\u793a\u3092\u5f37\u5316\u3057\u3066\u304a\u308a\u3001\u3053\u308c\u306fEU\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u3084CSRD\u304c\u6c42\u3081\u308b\u8a73\u7d30\u306a\u958b\u793a\u306b\u5411\u3051\u305f\u57fa\u76e4\u3068\u306a\u308a\u307e\u3059\u3002\u7279\u306b\u3001\u30c7\u30b8\u30bf\u30eb\u6280\u8853\u3092\u6d3b\u7528\u3057\u305f\u30c7\u30fc\u30bf\u53ce\u96c6\u30fb\u7ba1\u7406\u306b\u3082\u6ce8\u529b\u3057\u3066\u304a\u308a\u3001\u5c06\u6765\u7684\u306a\u30c7\u30b8\u30bf\u30eb\u30bf\u30b0\u4ed8\u3051\uff08XBRL\u7b49\uff09\u3078\u306e\u5bfe\u5fdc\u3082\u8996\u91ce\u306b\u5165\u308c\u3066\u3044\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<br>\u5e83\u7bc4\u56f2\u306aGHG\u6392\u51fa\u91cf\u958b\u793a\u3001TCFD\u306b\u6cbf\u3063\u305f\u60c5\u5831\u63d0\u4f9b\u3001\u305d\u3057\u3066\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u898f\u5236\u5909\u5316\u3078\u306e\u5bfe\u5fdc\u59ff\u52e2\u304c\u3001EU\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u958b\u793a\u6e96\u5099\u306e\u597d\u4e8b\u4f8b\u3068\u8a00\u3048\u307e\u3059\u3002<br><small class=\"mininote\">\u53c2\u8003\uff1a<a href=\"https:\/\/www.sony.com\/ja\/SonyInfo\/csr\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\uff5cSONY<\/a><\/small><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\uff084\uff09EU\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u3068ESG\u6295\u8cc7\u306e\u95a2\u9023\u6027<\/strong><\/h3>\n\n\n\n<p><br>\u91d1\u878d\u6a5f\u95a2\u306f\u3001EU\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u306b\u57fa\u3065\u304d\u3001<strong>\u6295\u8cc7\u5546\u54c1\u306b\u304a\u3051\u308b\u74b0\u5883\u9069\u5408\u6027\u306e\u958b\u793a<\/strong>\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u6295\u8cc7\u5bb6\u306f\u81ea\u8eab\u306e\u6295\u8cc7\u6226\u7565\u306b\u9069\u5408\u3059\u308bESG\u6295\u8cc7\u3092\u9078\u3073\u3084\u3059\u304f\u306a\u308b\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<br>\u307e\u305f\u3001\u4f01\u696d\u306f\u3001\u81ea\u793e\u306e\u7d4c\u6e08\u6d3b\u52d5\u304c\u3069\u306e\u3088\u3046\u306bEU\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u306b\u9069\u5408\u3057\u3066\u3044\u308b\u304b\u3001\u8a55\u4fa1\u3068\u7d50\u679c\u306e\u958b\u793a\u7fa9\u52d9\u3092\u8ca0\u3044\u307e\u3059\u3002\u6295\u8cc7\u5bb6\u306f\u3001\u3053\u306e\u60c5\u5831\u958b\u793a\u306b\u3088\u3063\u3066\u4f01\u696d\u306e\u74b0\u5883\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u3092\u3088\u308a\u9ad8\u3044\u7cbe\u5ea6\u3067\u628a\u63e1\u3067\u304d\u307e\u3059\u3002<br>\u3053\u306e\u3088\u3046\u306b\u3001<strong><span style=\"color:#ff2200\" class=\"swl-inline-color\">EU\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u306fESG\u6295\u8cc7\u3092\u652f\u3048\u308b\u91cd\u8981\u306a\u67a0\u7d44\u307f<\/span><\/strong>\u3067\u3042\u308a\u3001\u6295\u8cc7\u5bb6\u30fb\u4f01\u696d\u30fb\u91d1\u878d\u6a5f\u95a2\u304c\u9023\u643a\u3057\u3001\u30b5\u30b9\u30c6\u30ca\u30d6\u30eb\u306a\u7d4c\u6e08\u6d3b\u52d5\u3092\u4fc3\u9032\u3059\u308b\u57fa\u76e4\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"is-style-icon_pen\"><strong><span class=\"swl-fz u-fz-l\">\u3010\u4e8b\u4f8b\u3011EU\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u3068ESG\u6295\u8cc7\u306e\u95a2\u9023\u6027\uff5c\u5927\u548c\u8a3c\u5238\u30b0\u30eb\u30fc\u30d7\u672c\u793e<\/span><\/strong><br>\u91d1\u878d\u6a5f\u95a2\u3067\u3042\u308b\u5927\u548c\u8a3c\u5238\u30b0\u30eb\u30fc\u30d7\u306f\u3001ESG\u6295\u8cc7\u306e\u63a8\u9032\u306b\u304a\u3044\u3066\u91cd\u8981\u306a\u5f79\u5272\u3092\u62c5\u3063\u3066\u3044\u307e\u3059\u3002\u540c\u793e\u306f\u3001\u30b0\u30ea\u30fc\u30f3\u30dc\u30f3\u30c9\u3084\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u30dc\u30f3\u30c9\u306e\u767a\u884c\u652f\u63f4\u3001ESG\u6295\u8cc7\u5546\u54c1\u306e\u63d0\u4f9b\u3001ESG\u306b\u95a2\u3059\u308b\u8abf\u67fb\u30fb\u60c5\u5831\u63d0\u4f9b\u306a\u3069\u3092\u901a\u3058\u3066\u3001EU\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u304c\u76ee\u6307\u3059\u6301\u7d9a\u53ef\u80fd\u306a\u7d4c\u6e08\u6d3b\u52d5\u3078\u306e\u8cc7\u91d1\u6d41\u5165\u3092\u4fc3\u9032\u3057\u3066\u3044\u307e\u3059\u3002\u81ea\u3089\u3082\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u30fb\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u3092\u7a4d\u6975\u7684\u306b\u6d3b\u7528\u3057\u3001EU\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u306e\u539f\u5247\u3092\u8003\u616e\u3057\u305f\u6295\u878d\u8cc7\u6d3b\u52d5\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002<br>\u91d1\u878d\u6a5f\u95a2\u304c\u3001EU\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u3092\u57fa\u6e96\u3068\u3057\u305f\u30b5\u30b9\u30c6\u30ca\u30d6\u30eb\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u306e\u5e02\u5834\u3092\u5f62\u6210\u30fb\u62e1\u5927\u3057\u3001\u4f01\u696d\u3068\u6295\u8cc7\u5bb6\u3092\u3064\u306a\u3050\u5f79\u5272\u3092\u679c\u305f\u3059\u597d\u4e8b\u4f8b\u3067\u3059\u3002\u6295\u8cc7\u5bb6\u304cEU\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u306b\u57fa\u3065\u304d\u6295\u8cc7\u5224\u65ad\u3092\u884c\u3046\u969b\u306b\u3001\u540c\u793e\u306e\u63d0\u4f9b\u3059\u308b\u60c5\u5831\u3084\u5546\u54c1\u304c\u5f79\u7acb\u3061\u307e\u3059\u3002<br><small class=\"mininote\">\u53c2\u8003\uff1a<a href=\"https:\/\/www.daiwa-grp.jp\/sustainability\/business\/product_development\/sustainablefinance.html\" target=\"_blank\" rel=\"noreferrer noopener\">\u30b5\u30b9\u30c6\u30ca\u30d6\u30eb\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\uff5c\u5927\u548c\u8a3c\u5238\u30b0\u30eb\u30fc\u30d7\u672c\u793e<\/a><\/small><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">3<strong>\uff0eEU\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u306b\u95a2\u3059\u308b\u56fd\u5185\u5916\u306e\u52d5\u5411<\/strong><\/h2>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full is-resized\"><img decoding=\"async\" src=\"\/circular\/wp-content\/uploads\/2025\/01\/360_F_609303393_kJcYh8mQvb6fbWA1hUdrR5DAd3JoaJuI.jpg\" alt=\"\" class=\"wp-image-718\" style=\"width:534px;height:auto\"\/><\/figure><\/div>\n\n\n<p>EU\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u306f\u3001<strong>\u74b0\u5883\u7684\u306b\u6301\u7d9a\u53ef\u80fd\u306a\u7d4c\u6e08\u6d3b\u52d5\u3092\u5206\u985e\u3059\u308b\u67a0\u7d44\u307f<\/strong>\u3068\u3057\u3066\u3001\u30a2\u30b8\u30a2\u8af8\u56fd\u3084\u7c73\u56fd\u3067\u3082\u3001EU\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u3092\u53c2\u8003\u306b\u3057\u305f\u72ec\u81ea\u306e\u5206\u985e\u57fa\u6e96\u306e\u7b56\u5b9a\u304c\u9032\u3093\u3067\u304a\u308a\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u6295\u8cc7\u306e\u5224\u65ad\u6750\u6599\u3068\u3057\u3066\u3082\u91cd\u8981\u6027\u304c\u9ad8\u307e\u3063\u3066\u3044\u307e\u3059\u3002\u305d\u3053\u3067\u3001\u3053\u3053\u3067\u306f<strong>EU\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u306b\u95a2\u3059\u308b\u56fd\u5185\u5916\u306e\u52d5\u5411\u3092<\/strong>\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\uff081\uff09\u65e5\u672c\u56fd\u5185\u306e\u52d5\u5411<\/strong><\/h3>\n\n\n\n<p>\u65e5\u672c\u56fd\u5185\u3067\u306f\u3001<strong>EU\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u306e\u57fa\u6e96<\/strong>\u306b\u5bfe\u5fdc\u3057\u3064\u3064\u3001<strong><span class=\"swl-marker mark_yellow\">\u72ec\u81ea\u306e\u30b5\u30b9\u30c6\u30ca\u30d6\u30eb\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u306e\u67a0\u7d44\u307f\u3092\u69cb\u7bc9<\/span><\/strong>\u3057\u3001\u6301\u7d9a\u53ef\u80fd\u306a\u7d4c\u6e08\u6d3b\u52d5\u3092\u63a8\u9032\u3057\u3066\u3044\u307e\u3059\u3002\u4e3b\u306a\u53d6\u308a\u7d44\u307f\u306f\u3001\u4ee5\u4e0b\u306e3\u3064\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>\u2460\u30b0\u30ea\u30fc\u30f3\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306e\u6574\u5099<\/strong><\/h4>\n\n\n\n<p>\u74b0\u5883\u7701\u306f\u300c<strong>\u30b0\u30ea\u30fc\u30f3\u30dc\u30f3\u30c9\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3<\/strong>\u300d\u3084\u300c<strong>\u30b0\u30ea\u30fc\u30f3\u30ed\u30fc\u30f3\u30fb\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u30fb\u30ea\u30f3\u30af\u30fb\u30ed\u30fc\u30f3\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3<\/strong>\u300d\u3092\u7b56\u5b9a\u3057\u3001\u56fd\u969b\u57fa\u6e96\u3068\u6574\u5408\u6027\u3092\u53d6\u308a\u3064\u3064\u3001\u74b0\u5883\u914d\u616e\u578b\u8cc7\u91d1\u8abf\u9054\u3092\u4fc3\u9032\u3057\u3066\u3044\u307e\u3059\u3002<br>\u30b0\u30ea\u30fc\u30f3\u30dc\u30f3\u30c9\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u304a\u3088\u3073\u30b0\u30ea\u30fc\u30f3\u30ed\u30fc\u30f3\u30fb\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u30fb\u30ea\u30f3\u30af\u30fb\u30ed\u30fc\u30f3\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306e\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u3001\u74b0\u5883\u7701\u306e\u516c\u5f0f\u30b5\u30a4\u30c8\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p><small class=\"mininote\"><a href=\"https:\/\/www.env.go.jp\/content\/000264120.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u74b0\u5883\u7701\u516c\u5f0f\u30b5\u30a4\u30c8\uff1a\u30b0\u30ea\u30fc\u30f3\u30dc\u30f3\u30c9\u53ca\u3073\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u30fb\u30ea\u30f3\u30af\u30fb\u30dc\u30f3\u30c9\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3<\/a>&nbsp;<\/small><br><small class=\"mininote\"><a href=\"https:\/\/www.env.go.jp\/content\/000264120.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u30b0\u30ea\u30fc\u30f3\u30ed\u30fc\u30f3\u53ca\u3073\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u30fb\u30ea\u30f3\u30af\u30fb\u30ed\u30fc\u30f3\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3 2024\u5e74\u5ea6\u7248<\/a>\uff09<\/small><\/p>\n\n\n\n<p class=\"is-style-icon_pen\"><strong><span class=\"swl-fz u-fz-l\">\u3010\u4e8b\u4f8b\u3011EU\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u6e96\u62e0\u3067\u30b0\u30ea\u30fc\u30f3\u306a\u53d6\u308a\u7d44\u307f\u3092\u52a0\u901f\uff5cJR\u6771\u65e5\u672c<\/span><\/strong><br>JR\u6771\u65e5\u672c\u306f\u3001\u305d\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306b\u304a\u3044\u3066\u3001EU\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u3078\u306e\u6e96\u62e0\u3092\u660e\u78ba\u306b\u6253\u3061\u51fa\u3057\u3066\u3044\u307e\u3059\u3002<br>\u540c\u793e\u306f\u3001\u9244\u9053\u4ea4\u901a\u4e8b\u696d\u3084\u518d\u751f\u53ef\u80fd\u30a8\u30cd\u30eb\u30ae\u30fc\u4e8b\u696d\u3068\u3044\u3063\u305f\u5206\u91ce\u3067\u3001\u74b0\u5883\u306b\u914d\u616e\u3057\u305f\u300c\u30b0\u30ea\u30fc\u30f3\u306a\u7d4c\u6e08\u6d3b\u52d5\u300d\u3092\u7a4d\u6975\u7684\u306b\u63a8\u9032\u3057\u3066\u3044\u307e\u3059\u3002EU\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u306b\u57fa\u3065\u304f\u53b3\u683c\u306a\u57fa\u6e96\u3092\u63a1\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u8cc7\u91d1\u8abf\u9054\u3084\u4e8b\u696d\u8a55\u4fa1\u306b\u304a\u3051\u308b\u900f\u660e\u6027\u3092\u5411\u4e0a\u3055\u305b\u3001\u6295\u8cc7\u5bb6\u304b\u3089\u306e\u4fe1\u983c\u6027\u5411\u4e0a\u306b\u3082\u7e4b\u304c\u3063\u3066\u3044\u307e\u3059\u3002<br><small class=\"mininote\">\u53c2\u8003\uff1a<a href=\"https:\/\/www.dnv.jp\/news\/2024\/JR_East_EU_Taxonomy_Sustainability_Finance_Framework\/\" target=\"_blank\" rel=\"noreferrer noopener\">JR\u6771\u65e5\u672c\u306eEU\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u6e96\u62e0\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306e\u8a55\u4fa1\u3092\u5b9f\u65bd\uff5cDNV<\/a><\/small><\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>\u2461\u30c8\u30e9\u30f3\u30b8\u30b7\u30e7\u30f3\u30fb\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u306e\u63a8\u9032<\/strong><\/h4>\n\n\n\n<p>\u30c8\u30e9\u30f3\u30b8\u30b7\u30e7\u30f3\u30fb\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u3068\u306f\u3001\u4f01\u696d\u306e\u8131\u70ad\u7d20\u5316\u3078\u306e\u53d6\u308a\u7d44\u307f\u3092\u652f\u63f4\u3059\u308b\u8cc7\u91d1\u8abf\u9054\uff08\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\uff09\u624b\u6bb5\u306e\u3053\u3068\u3067\u3059\u3002<br>\u7d4c\u6e08\u7523\u696d\u7701\u306f\u3001\u70ad\u7d20\u96c6\u7d04\u578b\u7523\u696d\u306e<strong>\u6bb5\u968e\u7684\u306a\u8131\u70ad\u7d20\u5316\u3092\u652f\u63f4<\/strong>\u3059\u308b\u300c\u30c8<strong>\u30e9\u30f3\u30b8\u30b7\u30e7\u30f3\u30fb\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9<\/strong>\u300d\u306e\u6307\u91dd\u3092\u7b56\u5b9a\u3057\u3001\u6301\u7d9a\u53ef\u80fd\u306a\u7d4c\u6e08\u79fb\u884c\u306b\u5411\u3051\u305f\u65b0\u305f\u306a\u8cc7\u91d1\u8abf\u9054\u624b\u6bb5\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p><small class=\"mininote\">\u53c2\u8003\uff1a<a href=\"https:\/\/www.meti.go.jp\/shingikai\/energy_environment\/transition_finance\/pdf\/005_s02_00.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u30c8\u30e9\u30f3\u30b8\u30b7\u30e7\u30f3\u30fb\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u306b\u95a2\u3059\u308b \u56fd\u5185\u5916\u306e\u52d5\u5411\uff5c\u7d4c\u6e08\u7523\u696d\u7701<\/a><\/small><\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>\u2462\u74b0\u5883\u60c5\u5831\u958b\u793a\u306e\u5f37\u5316<\/strong><\/h4>\n\n\n\n<p>\u74b0\u5883\u7701\u306f\u3001\u4f01\u696d\u306eESG\u60c5\u5831\u958b\u793a\u3092\u652f\u63f4\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3084\u5831\u544a\u66f8\u306e\u4f5c\u6210\u3092\u63a8\u9032\u3057\u3066\u3044\u307e\u3059\u3002<br>\u3053\u306e\u53d6\u308a\u7d44\u307f\u306e\u76ee\u7684\u306f\u3001\u6295\u8cc7\u5bb6\u3084\u6d88\u8cbb\u8005\u304c\u74b0\u5883\u8ab2\u984c\u306b\u53d6\u308a\u7d44\u3080\u4f01\u696d\u306e\u8a55\u4fa1\u3092\u5bb9\u6613\u306b\u3057\u3001\u6301\u7d9a\u53ef\u80fd\u306a\u6295\u8cc7\u306e\u4fc3\u9032\u306b\u3064\u306a\u3052\u308b\u3053\u3068\u3067\u3059\u3002<small class=\"mininote\">\u53c2\u8003\u5143\uff1a<a href=\"https:\/\/www.env.go.jp\/content\/900495747.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u74b0\u5883\u7701 \u56fd\u5185\u5916\u306e\u653f\u7b56\u7b49\u306e\u52d5\u5411\u306b\u3064\u3044\u3066<\/a><\/small><\/p>\n\n\n\n<p class=\"is-style-icon_info\">3\u3064\u306e\u53d6\u308a\u7d44\u307f\u306b\u3088\u308a\u3001\u65e5\u672c\u4f01\u696d\u306fEU\u57fa\u6e96\u3068\u306e\u6574\u5408\u6027\u3092\u78ba\u4fdd\u3057\u3064\u3064\u3001<strong>\u6301\u7d9a\u53ef\u80fd\u306a\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u306e\u67a0\u7d44\u307f\u3092\u5f37\u5316<\/strong>\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p><small class=\"mininote\">\u53c2\u8003\uff1a<a href=\"https:\/\/www.iges.or.jp\/jp\/publication_documents\/pub\/policyreport\/jp\/11043\/Japan+EU+SusFin+Policy+Report+FINAL+JPN.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">EU \u3068\u65e5\u672c\u306b\u304a\u3051\u308b\u30b5\u30b9\u30c6\u30ca\u30d6\u30eb\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u653f\u7b56\u306b\u95a2\u3059\u308b\u6bd4\u8f03\u5206\u6790\uff5c\u5730\u7403\u74b0\u5883\u6226\u7565\u7814\u7a76\u6a5f\u95a2\uff08IGES\uff09\u300d<\/a><\/small><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\uff082\uff09EU\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u306b\u95a2\u3059\u308b\u6d77\u5916\u306e\u52d5\u5411<\/strong><\/h3>\n\n\n\n<p>\u8af8\u5916\u56fd\u306e\u52d5\u5411\u306b\u3064\u3044\u3066\u7c21\u5358\u306b\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>\u56fd<\/strong><\/th><th><strong>\u4e3b\u306a\u52d5\u5411<\/strong><\/th><\/tr><\/thead><tbody style=\"--tbody-th-color--bg:var(--color_main_thin);--tbody-th-color--txt:var(--swl-text_color--black)\"><tr><th>\u30a4\u30f3\u30c9<\/th><td>\u30a4\u30f3\u30c9\u8a3c\u5238\u53d6\u5f15\u59d4\u54e1\u4f1a\uff08SEBI\uff09\u304c\u3001\u30b0\u30ea\u30fc\u30f3\u30dc\u30f3\u30c9\u306e\u8cc7\u91d1\u4f7f\u9014\u7b49\u3067\u7528\u3044\u308b\u305f\u3081\u306e\u5927\u307e\u304b\u306a\u4e8b\u696d\u306e\u533a\u5206\u3092\u516c\u8868\u30b0\u30ea\u30fc\u30f3\u30fb\u30bd\u30fc\u30b7\u30e3\u30eb\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u3092\u7b56\u5b9a\u4e2d<\/td><\/tr><tr><th>\u82f1\u56fd<\/th><td>2020\u5e7411\u6708\u3001\u8ca1\u52d9\u76f8\u304c\u82f1\u56fd\u7248\u30b0\u30ea\u30fc\u30f3\u30fb\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u306e\u5c0e\u5165\u65b9\u91dd\u3092\u8868\u660e\u653f\u5e9c\u8aee\u554f\u59d4\u54e1\u4f1a\u3067\u691c\u8a0e\u4e2d<\/td><\/tr><tr><th>\u6b27\u5dde<\/th><td>\u300c\u6301\u7d9a\u53ef\u80fd\u306a\u7d4c\u6e08\u6d3b\u52d5\u300d\u7b49\u3092\u793a\u3059EU\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u3092\u516c\u8868\u8db3\u8a31\u3067\u306f\u62e1\u5f35\u6848\u3082\u691c\u8a0e\u4e2d<\/td><\/tr><tr><th>\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2<\/th><td>2020\u5e7411\u6708\u3001\u56fd\u5185\u91d1\u878d\u6a5f\u95a2\u7b49\u304b\u3089\u6210\u308bAustralian Sustainable Finance Initiative\u304c\u516c\u8868\u3057\u305f\u30ed\u30fc\u30c9\u30de\u30c3\u30d7\u3067\u3001\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u7248\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u7b56\u5b9a\u3092\u63d0\u8a00<\/td><\/tr><tr><th>\u30ab\u30ca\u30c0<\/th><td>\u7523\u696d\u754c\u30fb\u91d1\u878d\u754c\u3068\u9023\u643a\u3057\u3001\u30ab\u30ca\u30c0\u898f\u683c\u5354\u4f1a\uff08CSA\uff09\u304c\u3001\u591a\u6392\u51fa8\u696d\u7a2e\u3092\u5bfe\u8c61\u306b\u30c8\u30e9\u30f3\u30b8\u30b7\u30e7\u30f3\u306b\u95a2\u3059\u308b\u57fa\u6e96\u6848\u3092\u7b56\u5b9a\u4e2d<\/td><\/tr><tr><th>\u4e2d\u56fd<\/th><td>2015\u5e74\u3001\u30b0\u30ea\u30fc\u30f3\u30dc\u30f3\u30c9\u306e\u767a\u884c\u57fa\u6e96\u7b49\u3068\u3057\u3066\u3001\u30b0\u30ea\u30fc\u30f3\u30dc\u30f3\u30c9\u9069\u683c\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u30ab\u30bf\u30ed\u30b0\u3092\u516c\u8868\u77f3\u70ad\u306e\u5206\u985e\u7b49\u306b\u3064\u3044\u3066\u30012021\u5e744\u6708\u306b\u6539\u8a02<\/td><\/tr><tr><th>\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb<\/th><td>2020\u5e741\u6708\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u901a\u8ca8\u7ba1\u7406\u5c40(MAS)\u304c\u30c8\u30e9\u30f3\u30b8\u30b7\u30e7\u30f3\u542b\u3080\u7d4c\u6e08\u6d3b\u52d5\u306e\u57fa\u6e96\u3092\u5b9a\u7fa9\u3059\u308b\u898f\u5247\u6848\u3092\u516c\u8868<\/td><\/tr><tr><th>\u30de\u30ec\u30fc\u30b7\u30a2<\/th><td>Bank Negara Malaysia(\u9280\u884c\u3068\u4fdd\u967a\u5206\u91ce\u306e\u76e3\u7763\u5f53\u5c40\uff09\u304c\u30012021\u5e744\u6708\u306b\u539f\u5247\u4e3b\u7fa9\u3092\u63a1\u7528\u3057\u305f\u6c17\u5019\u5909\u52d5\u7de9\u548c\u30fb\u9069\u5fdc\u7b49\u3092\u5bfe\u8c61\u3068\u3059\u308b\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u3092\u4f5c\u6210<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">\u53c2\u8003\u5143\uff1a<a href=\"https:\/\/www.env.go.jp\/content\/900495747.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u74b0\u5883\u7701 \u56fd\u5185\u5916\u306e\u653f\u7b56\u7b49\u306e\u52d5\u5411\u306b\u3064\u3044\u3066<\/a><\/figcaption><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>4\uff0e\u4f01\u696d\u304c\u76f4\u9762\u3059\u308b\u4e3b\u306a\u8ab2\u984c\u3068\u89e3\u6c7a\u7b56<\/strong><\/h2>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large is-resized\"><img decoding=\"async\" width=\"1024\" height=\"709\" src=\"https:\/\/www.isz.co.jp\/circular\/wp-content\/uploads\/2025\/01\/AD_4nXdLf-Orad6UGHuSXw54AuFXYOYtL3E25koZ-xCwSRlAnIoMw0TRNUvSi5YqLsgjBL2GfkOW778_HpKl4vty8DiRBsPj55XqUa0jS-kHVZVuIoBILAZpSYzcee9E1WSQWWeCs5eovg-1024x709.png\" alt=\"\" class=\"wp-image-615\" style=\"width:538px;height:auto\" srcset=\"https:\/\/www.isz.co.jp\/circular\/wp-content\/uploads\/2025\/01\/AD_4nXdLf-Orad6UGHuSXw54AuFXYOYtL3E25koZ-xCwSRlAnIoMw0TRNUvSi5YqLsgjBL2GfkOW778_HpKl4vty8DiRBsPj55XqUa0jS-kHVZVuIoBILAZpSYzcee9E1WSQWWeCs5eovg-1024x709.png 1024w, https:\/\/www.isz.co.jp\/circular\/wp-content\/uploads\/2025\/01\/AD_4nXdLf-Orad6UGHuSXw54AuFXYOYtL3E25koZ-xCwSRlAnIoMw0TRNUvSi5YqLsgjBL2GfkOW778_HpKl4vty8DiRBsPj55XqUa0jS-kHVZVuIoBILAZpSYzcee9E1WSQWWeCs5eovg-300x208.png 300w, https:\/\/www.isz.co.jp\/circular\/wp-content\/uploads\/2025\/01\/AD_4nXdLf-Orad6UGHuSXw54AuFXYOYtL3E25koZ-xCwSRlAnIoMw0TRNUvSi5YqLsgjBL2GfkOW778_HpKl4vty8DiRBsPj55XqUa0jS-kHVZVuIoBILAZpSYzcee9E1WSQWWeCs5eovg-768x532.png 768w, https:\/\/www.isz.co.jp\/circular\/wp-content\/uploads\/2025\/01\/AD_4nXdLf-Orad6UGHuSXw54AuFXYOYtL3E25koZ-xCwSRlAnIoMw0TRNUvSi5YqLsgjBL2GfkOW778_HpKl4vty8DiRBsPj55XqUa0jS-kHVZVuIoBILAZpSYzcee9E1WSQWWeCs5eovg.png 1300w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure><\/div>\n\n\n<p>EU\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u306b\u95a2\u3057\u3066\u3001\u4f01\u696d\u304c\u76f4\u9762\u3059\u308b\u4e3b\u306a\u8ab2\u984c\u306f4\u3064\u3067\u3059\u3002\u305d\u308c\u305e\u308c\u89e3\u6c7a\u7b56\u3068\u3068\u3082\u306b\u307f\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\uff081\uff09EU\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u9069\u7528\u306e\u56f0\u96e3\u6027<\/strong><\/h3>\n\n\n\n<p>EU\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u306f\u3001\u74b0\u5883\u7684\u306b\u6301\u7d9a\u53ef\u80fd\u306a\u7d4c\u6e08\u6d3b\u52d5\u3092\u5206\u985e\u3059\u308b\u67a0\u7d44\u307f\u3067\u3059\u304c\u3001<strong><span class=\"swl-marker 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class=\"wp-block-heading\"><strong>\uff082\uff09KPI\u958b\u793a\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u306e\u8907\u96d1\u6027<\/strong><\/h3>\n\n\n\n<p>EU\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u306eKPI\u958b\u793a\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u306f<strong><span class=\"swl-marker 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