{"id":182,"date":"2025-10-12T14:50:00","date_gmt":"2025-10-12T05:50:00","guid":{"rendered":"https:\/\/isz-circular.com\/circular\/?post_type=column&#038;p=182"},"modified":"2026-01-12T17:05:56","modified_gmt":"2026-01-12T08:05:56","slug":"%e9%9d%9e%e8%b2%a1%e5%8b%99%e4%be%a1%e5%80%a4%e3%81%ae%e5%ae%9a%e9%87%8f%e5%8c%96%e3%81%a8%e3%81%af%ef%bc%9f%e5%ae%9a%e7%be%a9%e3%81%a8%e7%9b%ae%e7%9a%84%e3%80%81%e6%89%8b%e6%b3%95%e6%af%94%e8%bc%83","status":"publish","type":"column","link":"https:\/\/www.isz.co.jp\/circular\/column\/182\/","title":{"rendered":"\u975e\u8ca1\u52d9\u4fa1\u5024\u306e\u5b9a\u91cf\u5316\u3068\u306f\uff1f\u5b9a\u7fa9\u3068\u76ee\u7684\u3001\u624b\u6cd5\u6bd4\u8f03\u30fb\u56fd\u969b\u57fa\u6e96\u30fb\u4e8b\u4f8b"},"content":{"rendered":"\n<p>\u30d6\u30e9\u30f3\u30c9\u529b\u3001\u5f93\u696d\u54e1\u30a8\u30f3\u30b2\u30fc\u30b8\u30e1\u30f3\u30c8\u3001\u74b0\u5883\u5bfe\u5fdc\u3068\u3044\u3063\u305f<strong>\u975e\u8ca1\u52d9\u4fa1\u5024<\/strong>\u3092\u5358\u306a\u308b\u5b9a\u6027\u7684\u306a\u6d3b\u52d5\u306b\u7559\u3081\u305a\u3001\u6226\u7565\u7684\u306a\u6295\u8cc7\u914d\u5206\u3084\u30ea\u30b9\u30af\u7ba1\u7406\u3001\u305d\u3057\u3066\u8cc7\u91d1\u8abf\u9054\u306b\u304a\u3051\u308b\u512a\u4f4d\u6027\u3078\u3068\u7e4b\u3052\u308b\u305f\u3081\u306b\u306f\u3001<strong><span 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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\u91cf\u3084\u518d\u8cc7\u6e90\u5316\u7387\u3068\u3044\u3063\u305f\u300c\u78ba\u304b\u306a\u5b9f\u7e3e\u300d\u3092\u8d77\u70b9\u306b\u3001\u30b5\u30b9\u30c6\u30ca\u30d6\u30eb\u306a\u5546\u54c1\u958b\u767a\u3084\u69cb\u9020\u7684\u306a\u4f01\u696d\u5909\u9769\u3092\u4e00\u8cab\u3057\u3066\u652f\u63f4\u3057\u307e\u3059\u3002\u975e\u8ca1\u52d9\u306e\u53d6\u308a\u7d44\u307f\u3092\u78ba\u304b\u306a\u300c\u7a3c\u3050\u529b\u300d\u3078\u3068\u6607\u83ef\u3055\u305b\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\" id=\"7b244d2b-c9c4-46e3-b529-4bee72100df7\"><strong>1\uff0e\u975e\u8ca1\u52d9\u4fa1\u5024\u306e\u5b9a\u91cf\u5316\u3068\u306f\uff1f\u5b9a\u7fa9\u3068\u76ee\u7684<\/strong><\/h2>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full is-resized\"><img decoding=\"async\" width=\"600\" height=\"415\" src=\"https:\/\/www.isz.co.jp\/circular\/wp-content\/uploads\/2025\/01\/unnamed-15.png\" alt=\"\" class=\"wp-image-819\" style=\"width:536px;height:auto\" srcset=\"https:\/\/www.isz.co.jp\/circular\/wp-content\/uploads\/2025\/01\/unnamed-15.png 600w, https:\/\/www.isz.co.jp\/circular\/wp-content\/uploads\/2025\/01\/unnamed-15-300x208.png 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/figure><\/div>\n\n\n<p>\u975e\u8ca1\u52d9\u4fa1\u5024\u306e\u5b9a\u91cf\u5316\u3092\u7406\u89e3\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u307e\u305a<strong><span class=\"swl-marker mark_yellow\">\u300c\u3069\u306e\u3088\u3046\u306a\u8981\u7d20\u304c\u975e\u8ca1\u52d9\u4fa1\u5024\u306b\u542b\u307e\u308c\u308b\u306e\u304b\u300d<\/span><\/strong>\u3092\u6574\u7406\u3059\u308b\u3053\u3068\u304c\u51fa\u767a\u70b9\u3068\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u4e0a\u3067\u3001\u306a\u305c\u4f01\u696d\u306b\u3068\u3063\u3066\u5b9a\u91cf\u5316\u304c\u6c42\u3081\u3089\u308c\u308b\u306e\u304b\u3001\u305d\u306e\u76ee\u7684\u3092\u660e\u78ba\u306b\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u3053\u3067\u306f\u3001\u975e\u8ca1\u52d9\u4fa1\u5024\u306e\u7bc4\u56f2\u3001\u5b9a\u91cf\u5316\u306e\u76ee\u7684\u3001\u305d\u3057\u3066\u96e3\u3057\u3055\u3068\u91cd\u8981\u6027\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"6ad197a4-56fb-44a0-baf8-355a44ec54e5\">\uff081\uff09\u975e\u8ca1\u52d9\u4fa1\u5024\u30fb\u975e\u8ca1\u52d9\u8cc7\u672c\u30fb\u975e\u8ca1\u52d9\u60c5\u5831\u306e\u5bfe\u8c61\u7bc4\u56f2<\/h3>\n\n\n\n<p>\u975e\u8ca1\u52d9\u4fa1\u5024\u3068\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u306b\u306f\u76f4\u63a5\u8868\u308c\u306a\u3044\u3082\u306e\u306e\u3001\u4f01\u696d\u306e\u7af6\u4e89\u529b\u3084\u6301\u7d9a\u7684\u6210\u9577\u306b\u5927\u304d\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u7121\u5f62\u8cc7\u7523\u3092\u6307\u3057\u307e\u3059\u3002\u5177\u4f53\u4f8b\u3068\u3057\u3066\u3001\u30d6\u30e9\u30f3\u30c9\u30a4\u30e1\u30fc\u30b8\u3001\u9867\u5ba2\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u3001\u6280\u8853\u529b\u30fb\u77e5\u7684\u8ca1\u7523\u3001\u5f93\u696d\u54e1\u306e\u30b9\u30ad\u30eb\u3084\u30a8\u30f3\u30b2\u30fc\u30b8\u30e1\u30f3\u30c8\u3001\u4f01\u696d\u6587\u5316\u3001\u30b5\u30d7\u30e9\u30a4\u30c1\u30a7\u30fc\u30f3\u3092\u542b\u3080\u5730\u57df\u793e\u4f1a\u3068\u306e\u95a2\u4fc2\u6027\u3001\u74b0\u5883\u8ca0\u8377\u4f4e\u6e1b\u3078\u306e\u53d6\u308a\u7d44\u307f\u306a\u3069\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u308c\u3089\u306f<strong><span class=\"swl-marker mark_yellow\">\u300c\u4eba\u7684\u8cc7\u672c\u300d\u300c\u77e5\u7684\u8cc7\u672c\u300d\u300c\u793e\u4f1a\u95a2\u4fc2\u8cc7\u672c\u300d\u300c\u81ea\u7136\u8cc7\u672c\u300d<\/span><\/strong>\u306a\u3069\u306b\u5206\u985e\u3055\u308c\u3001\u7dcf\u79f0\u3057\u3066<strong><span style=\"color:#ff0000\" class=\"swl-inline-color\">\u300c\u975e\u8ca1\u52d9\u8cc7\u672c\u300d<\/span><\/strong>\u3068\u547c\u3070\u308c\u307e\u3059\u3002\u305d\u3057\u3066\u3001\u305d\u306e\u72b6\u614b\u3084\u6210\u679c\u3092\u6570\u5024\u3084\u6307\u6a19\u3067\u8868\u3057\u305f\u3082\u306e\u304c\u300c\u975e\u8ca1\u52d9\u60c5\u5831\u300d\u3067\u3059\u3002\u5b9f\u52d9\u3067\u6d3b\u7528\u3067\u304d\u308b\u4e3b\u306a\u975e\u8ca1\u52d9\u8cc7\u672c\u3068\u6307\u6a19\u4f8b\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th class=\"has-text-align-center\" data-align=\"center\">\u533a\u5206<\/th><th class=\"has-text-align-center\" data-align=\"center\">\u5185\u5bb9\u306e\u4f8b<\/th><th class=\"has-text-align-center\" data-align=\"center\">\u6307\u6a19\u5316\u306e\u4f8b\uff08\u5b9a\u91cf\u5316\u3057\u3084\u3059\u3044\u9805\u76ee\uff09<\/th><\/tr><\/thead><tbody style=\"--tbody-th-color--bg:var(--color_pale02);--tbody-th-color--txt:var(--swl-text_color--black)\"><tr><th class=\"has-text-align-center\" data-align=\"center\">\u4eba\u7684\u8cc7\u672c<\/th><td class=\"has-text-align-center\" data-align=\"center\">\u5f93\u696d\u54e1\u306e\u30b9\u30ad\u30eb\u30fb\u30e2\u30c1\u30d9\u30fc\u30b7\u30e7\u30f3\u3001\u50cd\u304d\u304c\u3044<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u30fb\u5f93\u696d\u54e1\u5b9a\u7740\u7387\u30fb\u7814\u4fee\u53d7\u8b1b\u7387\u30fb\u30a8\u30f3\u30b2\u30fc\u30b8\u30e1\u30f3\u30c8\u30b9\u30b3\u30a2<\/td><\/tr><tr><th class=\"has-text-align-center\" data-align=\"center\">\u77e5\u7684\u8cc7\u672c<\/th><td class=\"has-text-align-center\" data-align=\"center\">\u6280\u8853\u529b\u3001\u77e5\u7684\u8ca1\u7523\u3001\u7814\u7a76\u958b\u767a\u529b<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u30fb\u7279\u8a31\u4ef6\u6570\u30fb\u7814\u7a76\u958b\u767a\u8cbb\u6bd4\u7387\u30fb\u65b0\u88fd\u54c1\u58f2\u4e0a\u6bd4\u7387<\/td><\/tr><tr><th class=\"has-text-align-center\" data-align=\"center\">\u793e\u4f1a\u95a2\u4fc2\u8cc7\u672c<\/th><td class=\"has-text-align-center\" data-align=\"center\">\u9867\u5ba2\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u3001\u30b5\u30d7\u30e9\u30a4\u30c1\u30a7\u30fc\u30f3\u3001\u5730\u57df\u793e\u4f1a\u3068\u306e\u95a2\u4fc2<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u30fbNPS\uff08\u9867\u5ba2\u63a8\u5968\u5ea6\uff09\u30fb\u30ea\u30d4\u30fc\u30c8\u7387\u30fb\u5730\u57df\u8ca2\u732e\u6d3b\u52d5\u6570<\/td><\/tr><tr><th class=\"has-text-align-center\" data-align=\"center\">\u81ea\u7136\u8cc7\u672c<\/th><td class=\"has-text-align-center\" data-align=\"center\">\u74b0\u5883\u914d\u616e\u3001\u6c17\u5019\u5909\u52d5\u5bfe\u7b56\u3001\u8cc7\u6e90\u5229\u7528\u52b9\u7387<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u30fbCO\u2082\u6392\u51fa\u91cf\u524a\u6e1b\u7387\u30fb\u518d\u751f\u53ef\u80fd\u30a8\u30cd\u30eb\u30ae\u30fc\u5229\u7528\u6bd4\u7387\u30fb\u5ec3\u68c4\u7269\u30ea\u30b5\u30a4\u30af\u30eb\u7387<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u975e\u8ca1\u52d9\u8cc7\u672c\u3092\u5177\u4f53\u7684\u306a\u6307\u6a19\u3067\u6349\u3048\u3001\u305d\u308c\u304c\u3069\u306e\u3088\u3046\u306b\u8ca1\u52d9\u6210\u679c\u306b\u7e4b\u304c\u308b\u304b\u3092\u6574\u7406\u3059\u308b\u3053\u3068\u3067\u3001\u7d4c\u55b6\u5c64\u3084\u6295\u8cc7\u5bb6\u3078\u306e\u8aac\u5f97\u529b\u304c\u9ad8\u307e\u308a\u3001\u5358\u306a\u308bCSR\u6d3b\u52d5\u3067\u306f\u306a\u304f<strong><span class=\"swl-marker mark_yellow\">\u4f01\u696d\u4fa1\u5024\u5411\u4e0a\u306e\u6226\u7565\u7684\u8981\u7d20<\/span><\/strong>\u3068\u3057\u3066\u4f4d\u7f6e\u3065\u3051\u308b\u3053\u3068\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3010\u4e8b\u4f8b\u3011IIRC\uff08\u56fd\u969b\u7d71\u5408\u5831\u544a\u8a55\u8b70\u4f1a\uff09\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3068\u306f<\/p>\n\n\n\n<p>IIRC\uff08\u56fd\u969b\u7d71\u5408\u5831\u544a\u8a55\u8b70\u4f1a\uff09\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306f\u3001\u4f01\u696d\u4fa1\u5024\u306e\u6e90\u6cc9\u30926\u3064\u306e\u4e3b\u8981\u306a\u8cc7\u672c\u306b\u5206\u985e\u3057\u3066\u7279\u5fb4\u3065\u3051\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4f01\u696d\u304c\u3069\u306e\u3088\u3046\u306b\u9577\u671f\u7684\u306a\u4fa1\u5024\u3092\u5275\u9020\u3057\u3066\u3044\u308b\u304b\u3092\u3001\u8ca1\u52d9\u60c5\u5831\u3060\u3051\u3067\u306a\u304f\u3001\u4ee5\u4e0b\u306e6\u3064\u306e\u8cc7\u672c\u3067\u8aac\u660e\u3059\u308b\u305f\u3081\u306e\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list has-swl-pale-03-background-color has-background\">\n<li><strong>\u8ca1\u52d9\u8cc7\u672c<\/strong>: \u8cc7\u91d1\u8abf\u9054\u3084\u6295\u8cc7\u306a\u3069<\/li>\n\n\n\n<li><strong>\u4eba\u7684\u8cc7\u672c<\/strong>: \u5f93\u696d\u54e1\u306e\u30b9\u30ad\u30eb\u3001\u30e2\u30c1\u30d9\u30fc\u30b7\u30e7\u30f3<\/li>\n\n\n\n<li><strong>\u77e5\u7684\u8cc7\u672c<\/strong>: \u6280\u8853\u3001\u77e5\u7684\u8ca1\u7523\u3001\u30d6\u30e9\u30f3\u30c9<\/li>\n\n\n\n<li><strong>\u793e\u4f1a\u30fb\u95a2\u4fc2\u8cc7\u672c<\/strong>: \u9867\u5ba2\u3084\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u3001\u5730\u57df\u793e\u4f1a\u3068\u306e\u95a2\u4fc2<\/li>\n\n\n\n<li><strong>\u88fd\u9020\u8cc7\u672c<\/strong>: \u8a2d\u5099\u3001\u30a4\u30f3\u30d5\u30e9<\/li>\n\n\n\n<li><strong>\u81ea\u7136\u8cc7\u672c<\/strong>: \u6c34\u8cc7\u6e90\u3001\u68ee\u6797\u306a\u3069<\/li>\n<\/ul>\n\n\n\n<p>\u3053\u308c\u3089\u306e\u8cc7\u672c\u3054\u3068\u306b\u3001<strong>\u5f93\u696d\u54e1\u5b9a\u7740\u7387<\/strong>\u3084<strong>\u30a8\u30f3\u30b2\u30fc\u30b8\u30e1\u30f3\u30c8\u30b9\u30b3\u30a2<\/strong>\uff08\u4eba\u7684\u8cc7\u672c\uff09\u3001<strong>\u7279\u8a31\u4ef6\u6570<\/strong>\uff08\u77e5\u7684\u8cc7\u672c\uff09\u3001<strong>NPS\uff08\u9867\u5ba2\u63a8\u5968\u5ea6\uff09<\/strong>\uff08\u793e\u4f1a\u30fb\u95a2\u4fc2\u8cc7\u672c\uff09\u3001<strong>CO\u2082\u524a\u6e1b\u7387<\/strong>\uff08\u81ea\u7136\u8cc7\u672c\uff09\u3068\u3044\u3063\u305f\u5177\u4f53\u7684\u306a\u6307\u6a19\u3092\u7528\u3044\u3066\u3001\u4f01\u696d\u306e\u6d3b\u52d5\u3084\u6210\u679c\u3092\u5b9a\u91cf\u7684\u306b\u793a\u3059\u3053\u3068\u304c\u63a8\u5968\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a<a target=\"_blank\" rel=\"noreferrer noopener\" href=\"https:\/\/www.jpx.co.jp\/corporate\/sustainability\/esgknowledgehub\/disclosure-framework\/04.html\">\u56fd\u969b\u7d71\u5408\u5831\u544a\u8a55\u8b70\u4f1a\uff08International Integrated Reporting Council,IIRC\uff09\u56fd\u969b\u7d71\u5408\u5831\u544a\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\uff5c\u65e5\u672c\u53d6\u5f15\u6240\u30b0\u30eb\u30fc\u30d7<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"2868060d-b99b-44e9-9bbe-e4579aa5f0d0\">\uff082\uff09\u5b9a\u91cf\u5316\u306e\u76ee\u7684<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th class=\"has-text-align-center\" data-align=\"center\">\u9805\u76ee<\/th><th class=\"has-text-align-center\" data-align=\"center\">SROI\uff08\u793e\u4f1a\u7684\u6295\u8cc7\u53ce\u76ca\u7387\uff09<\/th><th class=\"has-text-align-center\" data-align=\"center\">\u30a4\u30f3\u30d1\u30af\u30c8\u52a0\u91cd\u4f1a\u8a08<\/th><th class=\"has-text-align-center\" data-align=\"center\">\u67f3\u30e2\u30c7\u30eb<\/th><\/tr><\/thead><tbody style=\"--tbody-th-color--bg:var(--color_pale02);--tbody-th-color--txt:var(--swl-text_color--black)\"><tr><th class=\"has-text-align-center\" data-align=\"center\">\u7279\u5fb4<\/th><td class=\"has-text-align-center\" data-align=\"center\">\u6295\u8cc7\u306b\u5bfe\u3059\u308b\u793e\u4f1a\u7684\u4fbf\u76ca\u3092\u91d1\u92ad\u63db\u7b97<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u4f01\u696d\u6d3b\u52d5\u306e\u793e\u4f1a\u30fb\u74b0\u5883\u3078\u306e\u5f71\u97ff\u3092\u8ca1\u52d9\u8af8\u8868\u306b\u7d71\u5408<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u7121\u5f62\u8cc7\u7523\uff08\u30d6\u30e9\u30f3\u30c9\u3001\u4eba\u6750\u3001\u6280\u8853\u529b\u306a\u3069\uff09\u3092\u6570\u5024\u5316<\/td><\/tr><tr><th class=\"has-text-align-center\" data-align=\"center\">\u9069\u7528\u30b7\u30fc\u30f3<\/th><td class=\"has-text-align-center\" data-align=\"center\">\u6559\u80b2\u3001\u798f\u7949\u3001\u5730\u57df\u8ca2\u732e\u306a\u3069\u793e\u4f1a\u7684\u30d7\u30ed\u30b8\u30a7\u30af\u30c8<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u74b0\u5883\u8ca0\u8377\u524a\u6e1b\u3001\u52b4\u50cd\u74b0\u5883\u6539\u5584<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u30d6\u30e9\u30f3\u30c9\u6226\u7565\u3001\u4eba\u6750\u4fa1\u5024\u306e\u8a55\u4fa1<\/td><\/tr><tr><th class=\"has-text-align-center\" data-align=\"center\">\u30e1\u30ea\u30c3\u30c8<\/th><td class=\"has-text-align-center\" data-align=\"center\">\u793e\u4f1a\u7684\u52b9\u679c\u3092\u6295\u8cc7\u5bb6\u306b\u793a\u3057\u3084\u3059\u3044<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u8ca1\u52d9\u30fb\u975e\u8ca1\u52d9\u3092\u7d71\u5408\u3057\u3066\u6bd4\u8f03\u53ef\u80fd\u306b<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u6f5c\u5728\u7684\u306a\u7af6\u4e89\u529b\u3092\u53ef\u8996\u5316\u3067\u304d\u308b<\/td><\/tr><tr><th class=\"has-text-align-center\" data-align=\"center\">\u7559\u610f\u70b9<\/th><td class=\"has-text-align-center\" data-align=\"center\">\u7b97\u5b9a\u306b\u524d\u63d0\u6761\u4ef6\u304c\u591a\u304f\u6063\u610f\u6027\u306b\u6ce8\u610f<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u30c7\u30fc\u30bf\u53ce\u96c6\u30b3\u30b9\u30c8\u304c\u5927\u304d\u3044<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u6570\u5024\u5316\u306e\u57fa\u6e96\u3065\u304f\u308a\u306b\u5de5\u592b\u304c\u5fc5\u8981<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u5b9a\u91cf\u5316\u3055\u308c\u305f\u975e\u8ca1\u52d9\u30c7\u30fc\u30bf\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u6d3b\u7528\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u975e\u8ca1\u52d9\u4fa1\u5024\u306e\u5b9a\u91cf\u5316\u306f\u300c\u5358\u306a\u308b\u958b\u793a\u7fa9\u52d9\u5bfe\u5fdc\u300d\u306b\u3068\u3069\u307e\u308a\u307e\u305b\u3093\u3002\u30c7\u30fc\u30bf\u3092\u6226\u7565\u7684\u306b\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u7d4c\u55b6\u52b9\u7387\u306e\u5411\u4e0a\u3084\u65b0\u898f\u30d3\u30b8\u30cd\u30b9\u6a5f\u4f1a\u306e\u5275\u51fa\u306b\u3064\u306a\u304c\u308a\u3001\u4f01\u696d\u4fa1\u5024\u3092\u6301\u7d9a\u7684\u306b\u62bc\u3057\u4e0a\u3052\u308b\u5b9f\u8df5\u7684\u30c4\u30fc\u30eb\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3010\u4e8b\u4f8b\u3011\u7d4c\u55b6\u6226\u7565\u3078\u306e\u6d3b\u7528\uff5c\u5473\u306e\u7d20\u30b0\u30eb\u30fc\u30d7<\/p>\n\n\n\n<ul class=\"wp-block-list has-swl-pale-03-background-color has-background\">\n<li><strong>\u53d6\u308a\u7d44\u307f<\/strong>: \u5f93\u696d\u54e1\u30a8\u30f3\u30b2\u30fc\u30b8\u30e1\u30f3\u30c8\u30b9\u30b3\u30a2\u3001\u30c0\u30a4\u30d0\u30fc\u30b7\u30c6\u30a3\uff08\u591a\u69d8\u6027\uff09\u306b\u95a2\u3059\u308b\u6307\u6a19\u306a\u3069\u3092\u5b9a\u91cf\u5316\u3057\u3001\u7d4c\u55b6\u4f1a\u8b70\u3067\u5b9a\u671f\u7684\u306b\u78ba\u8a8d\u3057\u3066\u3044\u307e\u3059\u3002<\/li>\n\n\n\n<li><strong>\u6d3b\u7528<\/strong>: \u3053\u308c\u3089\u306e\u6307\u6a19\u3092\u5f93\u696d\u54e1\u306e\u50cd\u304d\u304c\u3044\u5411\u4e0a\u306b\u5411\u3051\u305f\u65bd\u7b56\u306e\u7acb\u6848\u3084\u3001\u7d44\u7e54\u306e\u5065\u5168\u6027\u3092\u793a\u3059\u91cd\u8981\u306a\u7d4c\u55b6\u6307\u6a19\u3068\u3057\u3066\u6d3b\u7528\u3057\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u305d\u306e\u9032\u6357\u3092\u5916\u90e8\u306b\u3082\u958b\u793a\u3059\u308b\u3053\u3068\u3067\u3001\u4eba\u6750\u306e\u78ba\u4fdd\u3084\u30d6\u30e9\u30f3\u30c9\u30a4\u30e1\u30fc\u30b8\u306e\u5411\u4e0a\u306b\u7e4b\u3052\u3066\u3044\u307e\u3059\u3002<\/li>\n<\/ul>\n\n\n\n<p>\u53c2\u8003\uff1a<a target=\"_blank\" rel=\"noreferrer noopener\" href=\"https:\/\/www.ajinomoto.co.jp\/company\/jp\/sustainability\/\">\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\uff5c\u5473\u306e\u7d20<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"92a1956f-9fb6-483b-b9b4-0a4d18c4d8c9\">\uff083\uff09\u5b9a\u91cf\u5316\u306e\u96e3\u3057\u3055\u3068\u53d6\u308a\u7d44\u3080\u610f\u7fa9<\/h3>\n\n\n\n<p>\u975e\u8ca1\u52d9\u4fa1\u5024\u306e\u5b9a\u91cf\u5316\u306f\u56f0\u96e3\u3092\u4f34\u3044\u307e\u3059\u304c\u3001\u305d\u306e\u610f\u7fa9\u306f\u975e\u5e38\u306b\u5927\u304d\u3044\u3082\u306e\u3067\u3059\u3002\u96e3\u3057\u3055\u3068\u3001\u305d\u308c\u3067\u3082\u53d6\u308a\u7d44\u3080\u3079\u304d\u7406\u7531\u3092\u6574\u7406\u3059\u308b\u3068\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th class=\"has-text-align-center\" data-align=\"center\">\u89b3\u70b9<\/th><th class=\"has-text-align-center\" data-align=\"center\">\u96e3\u3057\u3055<\/th><th class=\"has-text-align-center\" data-align=\"center\">\u53d6\u308a\u7d44\u3080\u610f\u7fa9<\/th><\/tr><\/thead><tbody style=\"--tbody-th-color--bg:var(--color_pale02);--tbody-th-color--txt:var(--swl-text_color--black)\"><tr><th class=\"has-text-align-center\" data-align=\"center\">\u30d6\u30e9\u30f3\u30c9\u30fb\u4f01\u696d\u6587\u5316<\/th><td class=\"has-text-align-center\" data-align=\"center\">\u611f\u899a\u7684\u30fb\u5b9a\u6027\u7684\u306a\u8a55\u4fa1\u306b\u306a\u308a\u3084\u3059\u3044<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u9867\u5ba2\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u3084\u5f93\u696d\u54e1\u6e80\u8db3\u5ea6\u3092\u53ef\u8996\u5316\u3057\u3001\u6226\u7565\u6539\u5584\u306b\u3064\u306a\u3052\u3089\u308c\u308b<\/td><\/tr><tr><th class=\"has-text-align-center\" data-align=\"center\">\u7121\u5f62\u8cc7\u7523\u306e\u6570\u5024\u5316<\/th><td class=\"has-text-align-center\" data-align=\"center\">\u8a55\u4fa1\u57fa\u6e96\u3084\u7b97\u51fa\u65b9\u6cd5\u304c\u78ba\u7acb\u3055\u308c\u3066\u3044\u306a\u3044<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u6280\u8853\u529b\u30fb\u77e5\u8b58\u8cc7\u672c\u3092\u8cc7\u7523\u3068\u3057\u3066\u6271\u3044\u3001\u6295\u8cc7\u5bb6\u3078\u306e\u8aac\u5f97\u529b\u3092\u9ad8\u3081\u3089\u308c\u308b<\/td><\/tr><tr><th class=\"has-text-align-center\" data-align=\"center\">\u30c7\u30fc\u30bf\u306e\u7d99\u7d9a\u6027<\/th><td class=\"has-text-align-center\" data-align=\"center\">\u5b9a\u70b9\u89b3\u6e2c\u304c\u96e3\u3057\u304f\u3001\u6642\u7cfb\u5217\u6bd4\u8f03\u304c\u4e0d\u5341\u5206<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u7d99\u7d9a\u7684\u306a\u6e2c\u5b9a\u306b\u3088\u308a\u6539\u5584\u306e\u9032\u6357\u3092\u628a\u63e1\u3057\u3001\u65bd\u7b56\u52b9\u679c\u3092\u691c\u8a3c\u3067\u304d\u308b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u975e\u8ca1\u52d9\u4fa1\u5024\u306f<strong>\u300c\u6e2c\u308a\u306b\u304f\u3044\u304b\u3089\u6e2c\u3089\u306a\u3044\u300d<\/strong>\u306e\u3067\u306f\u306a\u304f\u3001<strong><span class=\"swl-marker mark_yellow\">\u300c\u6e2c\u308a\u306b\u304f\u3044\u304b\u3089\u3053\u305d\u6e2c\u308b\u3079\u304d\u300d<\/span><\/strong>\u9818\u57df\u3067\u3059\u3002\u66d6\u6627\u306a\u9818\u57df\u3092\u53ef\u80fd\u306a\u9650\u308a\u6570\u5024\u5316\u3059\u308b\u52aa\u529b\u306f\u3001\u7d4c\u55b6\u8cc7\u6e90\u306e\u6700\u9069\u914d\u5206\u3084\u30ea\u30b9\u30af\u306e\u65e9\u671f\u628a\u63e1\u306b\u76f4\u7d50\u3057\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u4f01\u696d\u306f\u4e0d\u900f\u660e\u306a\u5e02\u5834\u74b0\u5883\u306e\u4e2d\u3067\u3082\u6301\u7d9a\u7684\u306a\u6210\u9577\u3092\u5b9f\u73fe\u3067\u304d\u308b\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a<a target=\"_blank\" rel=\"noreferrer noopener\" href=\"https:\/\/www.meti.go.jp\/policy\/economy\/jinteki_shihon\/pdf\/report2.0.pdf\">\u300c\u6301\u7d9a\u7684\u306a\u4f01\u696d\u4fa1\u5024\u306e\u5411\u4e0a\u3068\u4eba\u7684\u8cc7\u672c\u306b\u95a2\u3059\u308b\u7814\u7a76\u4f1a\u300d\u5831\u544a\u66f8\uff08\u7d4c\u6e08\u7523\u696d\u7701\uff09<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"1543c19a-6b58-4b7c-8289-6ad40e0208f3\"><strong>2\uff0e\u975e\u8ca1\u52d9\u4fa1\u5024\u306e\u5b9a\u91cf\u5316\u306b\u304a\u3051\u308b\u4e3b\u8981\u30a2\u30d7\u30ed\u30fc\u30c1\u3068\u624b\u6cd5\u6bd4\u8f03<\/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\/02\/AD_4nXfCn-ocRaD_rugdYNi20rpencmUJ3WtW7f6kBb6Bny2flqsUtDFQ_CSR5VSNVP4PJfV2T89IAsXJVf98E1YNGh-vd3J8JYdnMK8vVPpfv7ZPE5XNVUnLR6fcIPNX6dP9_wmC7EASw-1024x709.png\" alt=\"\" class=\"wp-image-876\" style=\"width:536px;height:auto\" srcset=\"https:\/\/www.isz.co.jp\/circular\/wp-content\/uploads\/2025\/02\/AD_4nXfCn-ocRaD_rugdYNi20rpencmUJ3WtW7f6kBb6Bny2flqsUtDFQ_CSR5VSNVP4PJfV2T89IAsXJVf98E1YNGh-vd3J8JYdnMK8vVPpfv7ZPE5XNVUnLR6fcIPNX6dP9_wmC7EASw-1024x709.png 1024w, https:\/\/www.isz.co.jp\/circular\/wp-content\/uploads\/2025\/02\/AD_4nXfCn-ocRaD_rugdYNi20rpencmUJ3WtW7f6kBb6Bny2flqsUtDFQ_CSR5VSNVP4PJfV2T89IAsXJVf98E1YNGh-vd3J8JYdnMK8vVPpfv7ZPE5XNVUnLR6fcIPNX6dP9_wmC7EASw-300x208.png 300w, https:\/\/www.isz.co.jp\/circular\/wp-content\/uploads\/2025\/02\/AD_4nXfCn-ocRaD_rugdYNi20rpencmUJ3WtW7f6kBb6Bny2flqsUtDFQ_CSR5VSNVP4PJfV2T89IAsXJVf98E1YNGh-vd3J8JYdnMK8vVPpfv7ZPE5XNVUnLR6fcIPNX6dP9_wmC7EASw-768x532.png 768w, https:\/\/www.isz.co.jp\/circular\/wp-content\/uploads\/2025\/02\/AD_4nXfCn-ocRaD_rugdYNi20rpencmUJ3WtW7f6kBb6Bny2flqsUtDFQ_CSR5VSNVP4PJfV2T89IAsXJVf98E1YNGh-vd3J8JYdnMK8vVPpfv7ZPE5XNVUnLR6fcIPNX6dP9_wmC7EASw.png 1300w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure><\/div>\n\n\n<p>\u975e\u8ca1\u52d9\u4fa1\u5024\u3092\u5b9a\u91cf\u5316\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u8907\u6570\u306e\u624b\u6cd5\u304c\u5b58\u5728\u3057\u3001\u305d\u308c\u305e\u308c\u306b\u7279\u5fb4\u3084\u9069\u7528\u7bc4\u56f2\u304c\u3042\u308a\u307e\u3059\u3002<br>\u6295\u8cc7\u5bb6\u3084\u5e02\u5834\u304b\u3089\u306e\u4fe1\u983c\u3092\u5f97\u308b\u305f\u3081\u306b\u306f\u3001\u5358\u306b\u6570\u5024\u3092\u51fa\u3059\u3060\u3051\u3067\u306a\u304f\u3001\u56fd\u969b\u7684\u306b\u8a8d\u77e5\u3055\u308c\u305f\u624b\u6cd5\u3092\u6d3b\u7528\u3057\u3001\u5ba2\u89b3\u6027\u3068\u6bd4\u8f03\u53ef\u80fd\u6027\u3092\u62c5\u4fdd\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<br>\u3053\u3053\u3067\u306f\u3001\u4ee3\u8868\u7684\u306a\u30a2\u30d7\u30ed\u30fc\u30c1\u3092\u6574\u7406\u3057\u3001\u81ea\u793e\u306b\u6700\u9069\u306a\u624b\u6cd5\u3092\u9078\u629e\u3059\u308b\u305f\u3081\u306e\u57fa\u76e4\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"ab82ade3-80b6-46d1-baf3-1778278e50ea\">\uff081\uff09\u793e\u4f1a\u7684\u6295\u8cc7\u53ce\u76ca\u7387\uff08SROI\uff09<\/h3>\n\n\n\n<p>\u793e\u4f1a\u7684\u6295\u8cc7\u53ce\u76ca\u7387\uff08SROI\uff09\u306f\u3001\u4f01\u696d\u304c\u6295\u4e0b\u3057\u305f\u8cc7\u672c\u306b\u5bfe\u3057\u3066\u3001\u3069\u308c\u3060\u3051\u306e\u793e\u4f1a\u7684\u30fb\u74b0\u5883\u7684\u4fa1\u5024\u3092\u751f\u307f\u51fa\u3057\u305f\u304b\u3092<strong><span class=\"swl-marker mark_yellow\">\u300c\u91d1\u92ad\u63db\u7b97\u300d<\/span><\/strong>\u3057\u3066\u793a\u3059\u6307\u6a19\u3067\u3059\u3002\u6295\u8cc7\u5bb6\u3084\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u306b\u5bfe\u3057\u3001\u793e\u4f1a\u7684\u30a4\u30f3\u30d1\u30af\u30c8\u3092\u5b9a\u91cf\u7684\u306b\u8aac\u660e\u3067\u304d\u308b\u70b9\u3067\u6d3b\u7528\u304c\u9032\u3093\u3067\u3044\u307e\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 class=\"has-text-align-center\" data-align=\"center\">\u7b97\u51fa\u65b9\u6cd5<\/th><td class=\"has-text-align-center\" data-align=\"center\">\uff08\u793e\u4f1a\u7684\u30fb\u74b0\u5883\u7684\u4fbf\u76ca\u306e\u5408\u8a08 \u00f7 \u6295\u4e0b\u8cc7\u672c\uff09\u3067\u7b97\u51fa<\/td><\/tr><tr><th class=\"has-text-align-center\" data-align=\"center\">\u7279\u5fb4<\/th><td class=\"has-text-align-center\" data-align=\"center\">\u91d1\u92ad\u4fa1\u5024\u306b\u7f6e\u304d\u63db\u3048\u308b\u305f\u3081\u76f4\u611f\u7684\u306b\u7406\u89e3\u3057\u3084\u3059\u3044<\/td><\/tr><tr><th class=\"has-text-align-center\" data-align=\"center\">\u6d3b\u7528\u4f8b<\/th><td class=\"has-text-align-center\" data-align=\"center\">\u6559\u80b2\u30d7\u30ed\u30b0\u30e9\u30e0\u3001\u5730\u57df\u6d3b\u6027\u5316\u3001\u74b0\u5883\u6539\u5584\u30d7\u30ed\u30b8\u30a7\u30af\u30c8<\/td><\/tr><tr><th class=\"has-text-align-center\" data-align=\"center\">\u30e1\u30ea\u30c3\u30c8<\/th><td class=\"has-text-align-center\" data-align=\"center\">\u793e\u4f1a\u7684\u30a4\u30f3\u30d1\u30af\u30c8\u3092\u300c\u6295\u8cc7\u5bfe\u52b9\u679c\u300d\u3068\u3057\u3066\u793a\u305b\u308b<\/td><\/tr><tr><th class=\"has-text-align-center\" data-align=\"center\">\u8ab2\u984c<\/th><td class=\"has-text-align-center\" data-align=\"center\">\u91d1\u92ad\u63db\u7b97\u306e\u57fa\u6e96\u304c\u4e3b\u89b3\u7684\u306b\u306a\u308a\u3084\u3059\u304f\u3001\u7cbe\u5ea6\u78ba\u4fdd\u304c\u5fc5\u8981<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>SROI\u306f\u3001CSR\u6d3b\u52d5\u3084\u793e\u4f1a\u8ca2\u732e\u3092\u5358\u306a\u308b\u30a4\u30e1\u30fc\u30b8\u6226\u7565\u3067\u306f\u306a\u304f\u3001\u6295\u8cc7\u5bfe\u52b9\u679c\u3068\u3057\u3066\u7d4c\u55b6\u6226\u7565\u306b\u7d44\u307f\u8fbc\u3080\u305f\u3081\u306e\u6709\u52b9\u306a\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u91d1\u92ad\u63db\u7b97\u306e\u524d\u63d0\u6761\u4ef6\u306b\u3088\u3063\u3066\u7d50\u679c\u304c\u5909\u308f\u308b\u305f\u3081\u3001\u900f\u660e\u6027\u306e\u9ad8\u3044\u30d7\u30ed\u30bb\u30b9\u8a2d\u8a08\u3084\u7b2c\u4e09\u8005\u8a55\u4fa1\u3092\u7d44\u307f\u5408\u308f\u305b\u308b\u3053\u3068\u304c\u671b\u307e\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a<a target=\"_blank\" rel=\"noreferrer noopener\" href=\"https:\/\/www.deloitte.com\/jp\/ja\/services\/financial-advisory\/perspectives\/quantifying-non-financial-indicators-using-sroi.html\">\u793e\u4f1a\u7684\u6295\u8cc7\u53ce\u76ca\u7387\uff08SROI\uff09\u3092\u7528\u3044\u305f\u975e\u8ca1\u52d9\u6307\u6a19\u306e\u5b9a\u91cf\u5316\u306b\u3064\u3044\u3066\uff5c\u30c7\u30ed\u30a4\u30c8<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"24662293-638b-4b9f-a781-a9217c4dfde2\">\uff082\uff09\u30a4\u30f3\u30d1\u30af\u30c8\u52a0\u91cd\u4f1a\u8a08\uff08Impact-Weighted Accounts\uff09<\/h3>\n\n\n\n<p>\u30a4\u30f3\u30d1\u30af\u30c8\u52a0\u91cd\u4f1a\u8a08\u306f\u3001\u4f01\u696d\u6d3b\u52d5\u304c\u74b0\u5883\u3084\u793e\u4f1a\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u3092\u91d1\u984d\u63db\u7b97\u3057\u3001\u8ca1\u52d9\u8af8\u8868\u306b\u7d71\u5408\u3057\u3066\u8868\u793a\u3059\u308b\u3053\u3068\u3092\u76ee\u6307\u3059\u4f1a\u8a08\u624b\u6cd5\u3067\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u5f93\u6765\u306e\u8ca1\u52d9\u6307\u6a19\u3060\u3051\u3067\u306f\u898b\u3048\u306b\u304f\u304b\u3063\u305f<strong><span class=\"swl-marker mark_yellow\">\u300c\u793e\u4f1a\u7684\u30fb\u74b0\u5883\u7684\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u300d<\/span><\/strong>\u3092\u4e00\u4f53\u7684\u306b\u8a55\u4fa1\u3067\u304d\u307e\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 class=\"has-text-align-center\" data-align=\"center\">\u7b97\u51fa\u65b9\u6cd5<\/th><td class=\"has-text-align-center\" data-align=\"center\">CO\u2082\u6392\u51fa\u91cf\u524a\u6e1b\u3001\u6c34\u4f7f\u7528\u91cf\u524a\u6e1b\u3001\u5f93\u696d\u54e1\u306e\u5065\u5eb7\u5f71\u97ff\u306a\u3069\u3092\u91d1\u984d\u63db\u7b97\u3057\u3001\u8ca1\u52d9\u8af8\u8868\u306b\u53cd\u6620<\/td><\/tr><tr><th class=\"has-text-align-center\" data-align=\"center\">\u7279\u5fb4<\/th><td class=\"has-text-align-center\" data-align=\"center\">\u8ca1\u52d9\u3068\u975e\u8ca1\u52d9\u3092\u7d71\u5408\u3057\u3001\u6295\u8cc7\u5bb6\u306b\u5206\u304b\u308a\u3084\u3059\u3044\u5f62\u3067\u63d0\u793a\u53ef\u80fd<\/td><\/tr><tr><th class=\"has-text-align-center\" data-align=\"center\">\u6d3b\u7528\u4f8b<\/th><td class=\"has-text-align-center\" data-align=\"center\">\u88fd\u9020\u696d\u306e\u74b0\u5883\u8ca0\u8377\u7b97\u5b9a\u3001\u98df\u54c1\u696d\u754c\u306e\u5065\u5eb7\u5f71\u97ff\u8a55\u4fa1\u3001\u52b4\u50cd\u74b0\u5883\u6539\u5584\u306b\u3088\u308b\u751f\u7523\u6027\u5411\u4e0a<\/td><\/tr><tr><th class=\"has-text-align-center\" data-align=\"center\">\u30e1\u30ea\u30c3\u30c8<\/th><td class=\"has-text-align-center\" data-align=\"center\">\u6295\u8cc7\u5bb6\u3084\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u4fe1\u983c\u6027\u5411\u4e0a\u3001\u8cc7\u91d1\u8abf\u9054\u306b\u6709\u5229<\/td><\/tr><tr><th class=\"has-text-align-center\" data-align=\"center\">\u8ab2\u984c<\/th><td class=\"has-text-align-center\" data-align=\"center\">\u91d1\u984d\u63db\u7b97\u306e\u57fa\u6e96\u304c\u767a\u5c55\u9014\u4e0a\u3067\u3001\u56fd\u969b\u7684\u306a\u6a19\u6e96\u5316\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u308b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u30a4\u30f3\u30d1\u30af\u30c8\u52a0\u91cd\u4f1a\u8a08\u306f\u3001\u30cf\u30fc\u30d0\u30fc\u30c9\u30fb\u30d3\u30b8\u30cd\u30b9\u30b9\u30af\u30fc\u30eb\u3092\u4e2d\u5fc3\u306b\u958b\u767a\u304c\u9032\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u56fd\u969b\u57fa\u6e96\u3068\u3057\u3066\u306e\u6574\u5099\u304c\u9032\u884c\u4e2d\u3067\u3059\u3002\u7279\u306b\u5927\u4f01\u696d\u306b\u3068\u3063\u3066\u306f\u3001ESG\u958b\u793a\u3084\u7d71\u5408\u5831\u544a\u66f8\u3068\u306e\u6574\u5408\u6027\u3092\u9ad8\u3081\u308b\u624b\u6bb5\u3068\u3057\u3066\u6ce8\u76ee\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4eca\u5f8c\u3001\u6295\u8cc7\u5bb6\u3084\u898f\u5236\u5f53\u5c40\u306e\u8981\u6c42\u306b\u5fdc\u3048\u308b\u3046\u3048\u3067\u3001\u5c0e\u5165\u3092\u691c\u8a0e\u3059\u3079\u304d\u512a\u5148\u5ea6\u306e\u9ad8\u3044\u30a2\u30d7\u30ed\u30fc\u30c1\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a<a target=\"_blank\" rel=\"noreferrer noopener\" href=\"https:\/\/www.fsa.go.jp\/frtc\/seika\/discussion\/2023\/DP2023-1.pdf\">\u30a4\u30f3\u30d1\u30af\u30c8\u52a0\u91cd\u4f1a\u8a08\u306e\u73fe\u72b6\u3068\u5c55\u671b\uff5c\u91d1\u878d\u5e81\u91d1\u878d\u7814\u7a76\u30bb\u30f3\u30bf\u30fc<\/a><\/p>\n\n\n\n<p>\u53c2\u8003\uff1a<a target=\"_blank\" rel=\"noreferrer noopener\" href=\"https:\/\/www.nicmr.com\/nicmr\/report\/repo\/2023_stn\/2023sum05.pdf\">\u30a4\u30f3\u30d1\u30af\u30c8\u52a0\u91cd\u4f1a\u8a08\u306e\u9032\u5c55\u3068\u4f01\u696d\u306b\u3088\u308b\u4fa1\u5024\u5411\u4e0a\u306b\u5411\u3051\u305f\u6311\u6226\uff5c\u91ce\u6751\u8cc7\u672c\u5e02\u5834\u7814\u7a76\u6240<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"c60756b4-e87b-44ca-8c64-5227c263fb16\">\uff083\uff09\u67f3\u30e2\u30c7\u30eb\uff08Yanagi Model\uff09<\/h3>\n\n\n\n<p>\u67f3\u30e2\u30c7\u30eb\u306f\u3001\u65e5\u672c\u306e\u7d4c\u55b6\u5b66\u8005\u30fb\u67f3\u6804\u4f5c\u6c0f\u304c\u63d0\u5531\u3057\u305f\u3001\u975e\u8ca1\u52d9\u60c5\u5831\u3092\u542b\u3081\u305f\u591a\u89d2\u7684\u306a\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1\u30e2\u30c7\u30eb\u3067\u3059\u3002\u30d6\u30e9\u30f3\u30c9\u4fa1\u5024\u3084\u6280\u8853\u529b\u3001\u4eba\u6750\u529b\u306a\u3069\u306e\u7121\u5f62\u8cc7\u7523\u3092\u6570\u5024\u5316\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306e\u6f5c\u5728\u7684\u306a\u7af6\u4e89\u529b\u3092\u53ef\u8996\u5316\u3057\u307e\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 class=\"has-text-align-center\" data-align=\"center\">\u7b97\u51fa\u65b9\u6cd5<\/th><td class=\"has-text-align-center\" data-align=\"center\">\u30d6\u30e9\u30f3\u30c9\u4fa1\u5024\u3001\u6280\u8853\u529b\u3001\u4eba\u6750\u529b\u3001\u9867\u5ba2\u6e80\u8db3\u5ea6\u306a\u3069\u306e\u7121\u5f62\u8cc7\u7523\u3092\u30b9\u30b3\u30a2\u5316\u3057\u3001\u8ca1\u52d9\u60c5\u5831\u3068\u7d71\u5408<\/td><\/tr><tr><th class=\"has-text-align-center\" data-align=\"center\">\u7279\u5fb4<\/th><td class=\"has-text-align-center\" data-align=\"center\">\u65e5\u672c\u767a\u306e\u30e2\u30c7\u30eb\u3067\u3042\u308a\u3001\u6587\u5316\u7684\u80cc\u666f\u3084\u4f01\u696d\u306e\u73fe\u5834\u611f\u899a\u3092\u53cd\u6620\u3057\u3084\u3059\u3044<\/td><\/tr><tr><th class=\"has-text-align-center\" data-align=\"center\">\u6d3b\u7528\u4f8b<\/th><td class=\"has-text-align-center\" data-align=\"center\">\u88fd\u9020\u696d\u306e\u6280\u8853\u8a55\u4fa1\u3001\u30b5\u30fc\u30d3\u30b9\u696d\u306e\u9867\u5ba2\u6e80\u8db3\u5ea6\u8a55\u4fa1\u3001\u4eba\u6750\u80b2\u6210\u5ea6\u5408\u3044\u306e\u5b9a\u91cf\u5316<\/td><\/tr><tr><th class=\"has-text-align-center\" data-align=\"center\">\u30e1\u30ea\u30c3\u30c8<\/th><td class=\"has-text-align-center\" data-align=\"center\">\u8ca1\u52d9\u30c7\u30fc\u30bf\u3067\u306f\u898b\u3048\u306a\u3044\u300c\u5c06\u6765\u306e\u53ce\u76ca\u6e90\u300d\u3092\u6e2c\u5b9a\u53ef\u80fd<\/td><\/tr><tr><th class=\"has-text-align-center\" data-align=\"center\">\u8ab2\u984c<\/th><td class=\"has-text-align-center\" data-align=\"center\">\u56fd\u969b\u7684\u306a\u8a8d\u77e5\u5ea6\u304c\u9650\u5b9a\u7684\u3067\u3001\u6d77\u5916\u6295\u8cc7\u5bb6\u3078\u306e\u8aac\u660e\u529b\u306f\u5f31\u3044<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u67f3\u30e2\u30c7\u30eb\u306f\u3001\u65e5\u672c\u4f01\u696d\u306e\u7279\u5fb4\u3067\u3042\u308b<strong><span class=\"swl-marker mark_yellow\">\u300c\u4eba\u6750\u529b\u300d\u300c\u7d44\u7e54\u6587\u5316\u300d\u300c\u30d6\u30e9\u30f3\u30c9\u529b\u300d<\/span><\/strong>\u3092\u8a55\u4fa1\u306b\u7d44\u307f\u8fbc\u3081\u308b\u70b9\u3067\u5f37\u307f\u304c\u3042\u308a\u307e\u3059\u3002\u7279\u306b\u56fd\u5185\u5e02\u5834\u306b\u304a\u3051\u308b\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1\u3084\u3001\u5185\u90e8\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u306e\u6539\u5584\u306b\u6709\u52b9\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u6295\u8cc7\u5bb6\u306b\u5bfe\u3057\u3066\u306f\u56fd\u969b\u57fa\u6e96\uff08ISSB\u3084GRI\u306a\u3069\uff09\u3068\u306e\u4f75\u7528\u304c\u671b\u307e\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a<a target=\"_blank\" rel=\"noreferrer noopener\" href=\"https:\/\/www.camri.or.jp\/files\/libs\/2130\/202412101139418792.pdf\">\u67f3\u30e2\u30c7\u30eb\u3068\u30a4\u30f3\u30d1\u30af\u30c8\u4f1a\u8a08\u306e\u6700\u65b0\u4e8b\u4f8b\uff5c\u6708\u520a\u8cc7\u672c\u5e02\u58342024\u5e7411\u6708<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"2f25cb31-5a27-4eb9-8c42-5002635352e1\"><strong>3\uff0e\u56fd\u969b\u57fa\u6e96\u3068\u975e\u8ca1\u52d9\u60c5\u5831\u958b\u793a\u306e\u6700\u65b0\u52d5\u5411<\/strong><\/h2>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full is-resized\"><img decoding=\"async\" width=\"614\" height=\"360\" src=\"https:\/\/www.isz.co.jp\/circular\/wp-content\/uploads\/2025\/07\/AD_4nXdIw295zwfxMtqV5RA_MsaO9tLjPnSpKEL_o3WV4z8HAPCiycfFWC0glbVfado4BYPKiIOIOHFUwG5hrYcuPZr7eLOKHEsjMUE8GQJtWQ70NcapXXtPuY0Pd4lwNPsyZWWrqOU3cz0hqwrIn2BvtG0.jpg\" alt=\"\" class=\"wp-image-925\" style=\"width:548px;height:auto\" srcset=\"https:\/\/www.isz.co.jp\/circular\/wp-content\/uploads\/2025\/07\/AD_4nXdIw295zwfxMtqV5RA_MsaO9tLjPnSpKEL_o3WV4z8HAPCiycfFWC0glbVfado4BYPKiIOIOHFUwG5hrYcuPZr7eLOKHEsjMUE8GQJtWQ70NcapXXtPuY0Pd4lwNPsyZWWrqOU3cz0hqwrIn2BvtG0.jpg 614w, https:\/\/www.isz.co.jp\/circular\/wp-content\/uploads\/2025\/07\/AD_4nXdIw295zwfxMtqV5RA_MsaO9tLjPnSpKEL_o3WV4z8HAPCiycfFWC0glbVfado4BYPKiIOIOHFUwG5hrYcuPZr7eLOKHEsjMUE8GQJtWQ70NcapXXtPuY0Pd4lwNPsyZWWrqOU3cz0hqwrIn2BvtG0-300x176.jpg 300w\" sizes=\"(max-width: 614px) 100vw, 614px\" \/><\/figure><\/div>\n\n\n<p>\u975e\u8ca1\u52d9\u60c5\u5831\u306e\u5b9a\u91cf\u5316\u3092\u691c\u8a0e\u3059\u308b\u3046\u3048\u3067\u3001\u56fd\u969b\u7684\u306a\u958b\u793a\u57fa\u6e96\u306e\u7406\u89e3\u306f\u6b20\u304b\u305b\u307e\u305b\u3093\u3002<br>\u8fd1\u5e74\u306fGRI\u3084ISSB\u3001CSRD\u3001TCFD\u3068\u3044\u3063\u305f\u56fd\u969b\u57fa\u6e96\u304c\u6574\u5099\u30fb\u5f37\u5316\u3055\u308c\u3001\u5927\u4f01\u696d\u306b\u306f\u6cd5\u7684\u7fa9\u52d9\u5316\u304c\u9032\u3080\u4e00\u65b9\u3067\u3001\u4e2d\u5805\u4f01\u696d\u3084\u30b0\u30ed\u30fc\u30d0\u30eb\u5c55\u958b\u3092\u5fd7\u5411\u3059\u308b\u4f01\u696d\u306b\u3068\u3063\u3066\u3082\u5b9f\u52d9\u5bfe\u5fdc\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u3053\u304b\u3089\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u4e3b\u8981\u57fa\u6e96\u306e\u7279\u5fb4\u3068\u6700\u65b0\u52d5\u5411\u3092\u6574\u7406\u3057\u3001\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"721bb672-6409-4434-a4f3-09ce7d7f31f8\">\uff081\uff09GRI\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\uff1a\u56fd\u969b\u7684\u306b\u6700\u3082\u666e\u53ca\u3057\u3066\u3044\u308bESG\u60c5\u5831\u958b\u793a\u57fa\u6e96<\/h3>\n\n\n\n<p>GRI\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u306f\u3001GRI\uff08Global Reporting Initiative\uff09\u304c\u7b56\u5b9a\u3057\u305f<strong><span style=\"color:#ff0000\" class=\"swl-inline-color\">\u6301\u7d9a\u53ef\u80fd\u6027\u60c5\u5831\u958b\u793a\u306e\u56fd\u969b\u7684\u306a\u67a0\u7d44\u307f<\/span><\/strong>\u3067\u3042\u308a\u3001\u4e16\u754c\u4e2d\u3067\u6700\u3082\u5e83\u304f\u63a1\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u74b0\u5883\u30fb\u793e\u4f1a\u30fb\u7d4c\u6e08\u30fb\u30ac\u30d0\u30ca\u30f3\u30b9\u3068\u3044\u3063\u305f\u5e45\u5e83\u3044\u30c6\u30fc\u30de\u3092\u5bfe\u8c61\u306b\u3001\u4f01\u696d\u6d3b\u52d5\u304c\u793e\u4f1a\u3084\u74b0\u5883\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u3092\u7db2\u7f85\u7684\u306b\u8a55\u4fa1\u30fb\u958b\u793a\u3067\u304d\u308b\u70b9\u304c\u7279\u5fb4\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th class=\"has-text-align-center\" data-align=\"center\">\u7279\u5fb4<\/th><th class=\"has-text-align-center\" data-align=\"center\">\u5185\u5bb9<\/th><\/tr><\/thead><tbody style=\"--tbody-th-color--bg:var(--color_pale02);--tbody-th-color--txt:var(--swl-text_color--black)\"><tr><th class=\"has-text-align-center\" data-align=\"center\">\u7db2\u7f85\u6027<\/th><td class=\"has-text-align-center\" data-align=\"center\">\u74b0\u5883\u30fb\u793e\u4f1a\u30fb\u7d4c\u6e08\u30fb\u30ac\u30d0\u30ca\u30f3\u30b9\u3092\u5e83\u7bc4\u306b\u30ab\u30d0\u30fc\u3057\u3001\u591a\u89d2\u7684\u306b\u5f71\u97ff\u3092\u958b\u793a\u3067\u304d\u308b<\/td><\/tr><tr><th class=\"has-text-align-center\" data-align=\"center\">\u539f\u5247\u91cd\u8996<\/th><td class=\"has-text-align-center\" data-align=\"center\">\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u5206\u6790\u3084\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u30fb\u30a8\u30f3\u30b2\u30fc\u30b8\u30e1\u30f3\u30c8\u3092\u57fa\u76e4\u306b\u91cd\u8981\u30c6\u30fc\u30de\u3078\u7126\u70b9<\/td><\/tr><tr><th class=\"has-text-align-center\" data-align=\"center\">\u67d4\u8edf\u6027<\/th><td class=\"has-text-align-center\" data-align=\"center\">\u696d\u7a2e\u30fb\u898f\u6a21\u3092\u554f\u308f\u305a\u6d3b\u7528\u53ef\u80fd\u3067\u3001\u958b\u793a\u306e\u8a73\u7d30\u5ea6\u3082\u81ea\u793e\u306b\u5408\u308f\u305b\u3066\u8abf\u6574\u3067\u304d\u308b<\/td><\/tr><tr><th class=\"has-text-align-center\" data-align=\"center\">\u56fd\u969b\u7684\u666e\u53ca<\/th><td class=\"has-text-align-center\" data-align=\"center\">\u4e16\u754c\u7684\u306b\u30c7\u30d5\u30a1\u30af\u30c8\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u3068\u3057\u3066\u8a8d\u77e5\u3055\u308c\u3001\u6295\u8cc7\u5bb6\u3084\u5e02\u5834\u304b\u3089\u4fe1\u983c\u3092\u5f97\u3084\u3059\u3044<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u8fd1\u5e74\u306f\u3001\u6c17\u5019\u5909\u52d5\u3084\u4eba\u6a29\u3068\u3044\u3063\u305f\u91cd\u8981\u8ab2\u984c\u3092\u53cd\u6620\u3059\u308b\u305f\u3081\u306e\u6539\u8a02\u304c\u9032\u307f\u3001ISSB\u57fa\u6e96\u3068\u306e\u6574\u5408\u6027\u5f37\u5316\u3084\u30b5\u30d7\u30e9\u30a4\u30c1\u30a7\u30fc\u30f3\u5168\u4f53\u3067\u306e\u60c5\u5831\u958b\u793a\u62e1\u5145\u3068\u3044\u3063\u305f\u52d5\u304d\u304c\u52a0\u901f\u3057\u3066\u3044\u307e\u3059\u3002GRI\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u306b\u57fa\u3065\u304f\u60c5\u5831\u958b\u793a\u306f\u3001\u5358\u306a\u308b\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u5bfe\u5fdc\u306b\u3068\u3069\u307e\u3089\u305a\u3001\u4f01\u696d\u304c\u81ea\u793e\u306e\u6301\u7d9a\u53ef\u80fd\u6027\u3092\u4f53\u7cfb\u7684\u306b\u6574\u7406\u3057\u3001\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u3068\u306e\u5bfe\u8a71\u3092\u6df1\u3081\u308b\u305f\u3081\u306e\u6709\u52b9\u306a\u624b\u6bb5\u3067\u3042\u308a\u3001\u7d50\u679c\u3068\u3057\u3066\u4f01\u696d\u4fa1\u5024\u306e\u5411\u4e0a\u3084\u30ea\u30b9\u30af\u7ba1\u7406\u306e\u7cbe\u5ea6\u5411\u4e0a\u306b\u76f4\u7d50\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a<a target=\"_blank\" rel=\"noreferrer noopener\" href=\"https:\/\/www.jpx.co.jp\/corporate\/sustainability\/esgknowledgehub\/disclosure-framework\/05.html\">\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30ec\u30dd\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30a4\u30cb\u30b7\u30a2\u30c6\u30a3\u30d6\uff08Global Reporting Initiative, GRI\uff09\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\uff5c\u65e5\u672c\u53d6\u5f15\u6240\u30b0\u30eb\u30fc\u30d7<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"c60683df-c137-4233-ac40-a5110da41c54\">\uff082\uff09ISSB\uff08\u56fd\u969b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u5be9\u8b70\u4f1a\uff09\uff1a\u8ca1\u52d9\u5831\u544a\u3068\u7d71\u5408\u3092\u91cd\u8996\u3057\u305f\u65b0\u57fa\u6e96<\/h3>\n\n\n\n<p>ISSB\uff08International Sustainability Standards Board\uff09\u306f2021\u5e74\u306b\u8a2d\u7acb\u3055\u308c\u3001\u5f93\u6765\u30d0\u30e9\u30d0\u30e9\u3060\u3063\u305f\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u3092\u7d71\u4e00\u3057\u3001\u8ca1\u52d9\u5831\u544a\u3068\u306e\u4e00\u4f53\u5316\u3092\u5b9f\u73fe\u3059\u308b\u56fd\u969b\u57fa\u6e96\u3092\u7b56\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002\u76ee\u7684\u306f\u3001\u6295\u8cc7\u5bb6\u304c\u4f01\u696d\u306e\u6301\u7d9a\u7684\u306a\u4fa1\u5024\u5275\u9020\u3092\u8a55\u4fa1\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u3001\u4fe1\u983c\u6027\u30fb\u6bd4\u8f03\u53ef\u80fd\u6027\u306e\u9ad8\u3044\u60c5\u5831\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u306b\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>2023\u5e746\u6708\u306b\u306f\u3001\u4ee5\u4e0b\u306e2\u3064\u306e\u56fd\u969b\u57fa\u6e96\u304c\u516c\u8868\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list has-swl-pale-03-background-color has-background\">\n<li>IFRS S1\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u958b\u793a\u5168\u822c\u306b\u95a2\u3059\u308b\u8981\u6c42\u4e8b\u9805\u300d<\/li>\n\n\n\n<li>IFRS S2\u300c\u6c17\u5019\u95a2\u9023\u958b\u793a\u300d<\/li>\n<\/ul>\n\n\n\n<p>\u3053\u308c\u306b\u3088\u308a\u3001\u6c17\u5019\u5909\u52d5\u30ea\u30b9\u30af\u3084\u6a5f\u4f1a\u304c\u4f01\u696d\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3084\u8cc7\u672c\u30b3\u30b9\u30c8\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u3092\u3001\u8ca1\u52d9\u8af8\u8868\u3068\u6574\u5408\u3055\u305b\u3066\u958b\u793a\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th class=\"has-text-align-center\" data-align=\"center\">\u7279\u5fb4<\/th><th class=\"has-text-align-center\" data-align=\"center\">\u5185\u5bb9<\/th><\/tr><\/thead><tbody style=\"--tbody-th-color--bg:var(--color_pale02);--tbody-th-color--txt:var(--swl-text_color--black)\"><tr><th class=\"has-text-align-center\" data-align=\"center\">\u8ca1\u52d9\u5831\u544a\u3068\u306e\u7d71\u5408<\/th><td class=\"has-text-align-center\" data-align=\"center\">\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u3092\u8ca1\u52d9\u5831\u544a\u3068\u4e00\u4f53\u5316\u3057\u3001\u5305\u62ec\u7684\u306a\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1\u3092\u53ef\u80fd\u306b\u3059\u308b<\/td><\/tr><tr><th class=\"has-text-align-center\" data-align=\"center\">\u6295\u8cc7\u5bb6\u4e2d\u5fc3<\/th><td class=\"has-text-align-center\" data-align=\"center\">\u6295\u8cc7\u5bb6\u306e\u610f\u601d\u6c7a\u5b9a\u306b\u76f4\u7d50\u3059\u308b\u60c5\u5831\u30cb\u30fc\u30ba\u3092\u6700\u512a\u5148<\/td><\/tr><tr><th class=\"has-text-align-center\" data-align=\"center\">\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u6bd4\u8f03\u53ef\u80fd\u6027<\/th><td class=\"has-text-align-center\" data-align=\"center\">\u4e16\u754c\u5171\u901a\u3067\u7406\u89e3\u30fb\u5229\u7528\u3067\u304d\u308b\u57fa\u6e96\u3092\u63d0\u4f9b<\/td><\/tr><tr><th class=\"has-text-align-center\" data-align=\"center\">\u6bb5\u968e\u7684\u5c0e\u5165<\/th><td class=\"has-text-align-center\" data-align=\"center\">IFRS S1\u3067\u5168\u822c\u7684\u306a\u67a0\u7d44\u307f\u3092\u63d0\u793a\u3057\u3001IFRS S2\u3067\u6c17\u5019\u95a2\u9023\u60c5\u5831\u306b\u7279\u5316\u3002\u6bb5\u968e\u7684\u306b\u7bc4\u56f2\u62e1\u5927\u53ef\u80fd<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u6700\u65b0\u52d5\u5411\u3068\u3057\u3066\u306f\u3001\u5404\u56fd\u306e\u898f\u5236\u5f53\u5c40\u3084\u57fa\u6e96\u8a2d\u5b9a\u6a5f\u95a2\u3068\u306e\u9023\u643a\u304c\u9032\u3093\u3067\u304a\u308a\u3001ISSB\u57fa\u6e96\u306f\u56fd\u969b\u7684\u306a\u30c7\u30d5\u30a1\u30af\u30c8\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u306b\u306a\u308b\u6d41\u308c\u304c\u52a0\u901f\u3057\u3066\u3044\u307e\u3059\u3002\u5927\u4f01\u696d\u306b\u3068\u3063\u3066\u306f\u3001\u4eca\u5f8c\u306e\u958b\u793a\u7fa9\u52d9\u5316\u3092\u898b\u636e\u3048\u3001\u65e9\u671f\u306bISSB\u57fa\u6e96\u3092\u53d6\u308a\u5165\u308c\u305f\u4f53\u5236\u3092\u6574\u5099\u3059\u308b\u3053\u3068\u304c\u7af6\u4e89\u529b\u78ba\u4fdd\u306e\u9375\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a<a target=\"_blank\" rel=\"noreferrer noopener\" href=\"https:\/\/www.jpx.co.jp\/corporate\/sustainability\/esgknowledgehub\/disclosure-framework\/IFRSJPX_20230921.pdf\">ISSB\u57fa\u6e96\uff1a \u3088\u308a\u826f\u3044\u610f\u601d\u6c7a\u5b9a\u306e\u305f\u3081\u306e\u3001\u3088\u308a\u826f\u3044\u60c5\u5831\uff5c\u56fd\u969b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u5be9\u8b70\u4f1a<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"4af9ec99-7191-4563-a600-f9e896a59164\">\uff083\uff09CSRD\uff08\u6b27\u5dde\u4f01\u696d\u6301\u7d9a\u53ef\u80fd\u6027\u5831\u544a\u6307\u4ee4\uff09\uff1a\u5927\u4f01\u696d\u306b\u7fa9\u52d9\u5316\u3055\u308c\u308b\u958b\u793a\u8981\u4ef6<\/h3>\n\n\n\n<p>CSRD\uff08Corporate Sustainability Reporting Directive\uff09\u306f\u3001EU\u304c\u7b56\u5b9a\u3057\u305f<strong><span class=\"swl-marker mark_yellow\">\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u958b\u793a\u3092\u7fa9\u52d9\u5316<\/span><\/strong>\u3059\u308b\u6307\u4ee4\u3067\u30012024\u5e741\u6708\u304b\u3089\u5927\u4f01\u696d\u3092\u5bfe\u8c61\u306b\u6bb5\u968e\u7684\u306b\u9069\u7528\u304c\u59cb\u307e\u3063\u3066\u3044\u307e\u3059\u3002\u5f93\u6765\u306e\u975e\u8ca1\u52d9\u60c5\u5831\u958b\u793a\u3088\u308a\u3082\u7bc4\u56f2\u304c\u5927\u5e45\u306b\u5e83\u304c\u308a\u3001EU\u57df\u5185\u3067\u4e8b\u696d\u3092\u884c\u3046\u5927\u4f01\u696d\u306f\u3082\u3061\u308d\u3093\u3001\u5c06\u6765\u7684\u306b\u306f\u975eEU\u4f01\u696d\u3084\u4e0a\u5834\u4e2d\u5c0f\u4f01\u696d\u306b\u3082\u9069\u7528\u304c\u62e1\u5927\u3055\u308c\u308b\u4e88\u5b9a\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th class=\"has-text-align-center\" data-align=\"center\">\u7279\u5fb4<\/th><th class=\"has-text-align-center\" data-align=\"center\">\u5185\u5bb9<\/th><\/tr><\/thead><tbody style=\"--tbody-th-color--bg:var(--color_pale02);--tbody-th-color--txt:var(--swl-text_color--black)\"><tr><th class=\"has-text-align-center\" data-align=\"center\">\u958b\u793a\u7bc4\u56f2\u306e\u62e1\u5927<\/th><td class=\"has-text-align-center\" data-align=\"center\">\u74b0\u5883\u30fb\u793e\u4f1a\u30fb\u30ac\u30d0\u30ca\u30f3\u30b9\u3092\u542b\u3080\u5e83\u7bc4\u306a\u60c5\u5831\u3092\u5bfe\u8c61<\/td><\/tr><tr><th class=\"has-text-align-center\" data-align=\"center\">\u8ca1\u52d9\u5831\u544a\u3068\u306e\u7d71\u5408<\/th><td class=\"has-text-align-center\" data-align=\"center\">\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u3092\u5e74\u6b21\u5831\u544a\u66f8\u306b\u7d71\u5408<\/td><\/tr><tr><th class=\"has-text-align-center\" data-align=\"center\">\u5171\u901a\u57fa\u6e96\uff08ESRS\uff09<\/th><td class=\"has-text-align-center\" data-align=\"center\">\u6b27\u5dde\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u57fa\u6e96\u306b\u6e96\u62e0\u3001ISSB\u57fa\u6e96\u3068\u306e\u6574\u5408\u6027\u3042\u308a<\/td><\/tr><tr><th class=\"has-text-align-center\" data-align=\"center\">\u7b2c\u4e09\u8005\u4fdd\u8a3c<\/th><td class=\"has-text-align-center\" data-align=\"center\">\u958b\u793a\u5185\u5bb9\u306b\u3064\u3044\u3066\u5916\u90e8\u306e\u30a2\u30b7\u30e5\u30a2\u30e9\u30f3\u30b9\u3092\u7fa9\u52d9\u4ed8\u3051<\/td><\/tr><tr><th class=\"has-text-align-center\" data-align=\"center\">\u5bfe\u8c61\u62e1\u5927<\/th><td class=\"has-text-align-center\" data-align=\"center\">\u5c06\u6765\u7684\u306b\u975eEU\u4f01\u696d\u3084\u4e0a\u5834\u4e2d\u5c0f\u4f01\u696d\u3082\u542b\u307e\u308c\u308b\u53ef\u80fd\u6027<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>CSRD\u306fEU\u57df\u5185\u306b\u9650\u3089\u305a\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u306b\u4e8b\u696d\u3092\u5c55\u958b\u3059\u308b\u4f01\u696d\u306b\u3082\u6ce2\u53ca\u3059\u308b\u57fa\u6e96\u3067\u3059\u3002\u65e9\u671f\u5bfe\u5fdc\u306f\u3001\u898f\u5236\u9075\u5b88\u3060\u3051\u3067\u306a\u304f\u3001\u6295\u8cc7\u5bb6\u30fb\u53d6\u5f15\u5148\u304b\u3089\u306e\u4fe1\u983c\u78ba\u4fdd\u3068\u4f01\u696d\u4fa1\u5024\u306e\u5411\u4e0a\u306b\u3064\u306a\u304c\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a<a target=\"_blank\" rel=\"noreferrer noopener\" href=\"https:\/\/www.youtube.com\/watch?v=YjU89GMZgAQ\">\u3010ESG\u60c5\u5831\u958b\u793a\u5b9f\u8df5\u30bb\u30df\u30ca\u30fc\u3011405\uff1aCSRD\/ESRS\u306e\u6982\u8981\u3068\u4eca\u5f8c\u4f01\u696d\u306b\u6c42\u3081\u3089\u308c\u308b\u5bfe\u5fdc<\/a><\/p>\n\n\n\n<p>\u3010\u4e8b\u4f8b\u3011\u65e5\u7acb\u306eCSRD\u3078\u306e\u4e3b\u306a\u5bfe\u5fdc<\/p>\n\n\n\n<p>\u65e5\u7acb\u88fd\u4f5c\u6240\u306f\u3001\u6b27\u5dde\u4f01\u696d\u6301\u7d9a\u53ef\u80fd\u6027\u5831\u544a\u6307\u4ee4\uff08CSRD\uff09\u306e\u76f4\u63a5\u7684\u306a\u9069\u7528\u5bfe\u8c61\u3068\u306a\u308b\u305f\u3081\u3001\u305d\u306e\u5bfe\u5fdc\u3092\u7a4d\u6975\u7684\u306b\u9032\u3081\u3066\u3044\u307e\u3059\u3002CSRD\u306f\u3001EU\u57df\u5185\u3067\u4e8b\u696d\u3092\u5c55\u958b\u3059\u308b\u5927\u4f01\u696d\u306b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u306e\u958b\u793a\u3092\u7fa9\u52d9\u4ed8\u3051\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u65e5\u7acb\u306f\u3001\u3053\u306e\u898f\u5236\u3078\u306e\u5bfe\u5fdc\u3092\u5358\u306a\u308b\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3067\u306f\u306a\u304f\u3001\u4f01\u696d\u4fa1\u5024\u5411\u4e0a\u306b\u8cc7\u3059\u308b\u91cd\u8981\u306a\u53d6\u308a\u7d44\u307f\u3068\u4f4d\u7f6e\u3065\u3051\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list has-swl-pale-03-background-color has-background\">\n<li><strong>\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u3067\u306e\u4f53\u5236\u69cb\u7bc9<\/strong>: CSRD\u306e\u9069\u7528\u7bc4\u56f2\u306f\u3001\u65e5\u7acb\u88fd\u4f5c\u6240\u306e\u6b27\u5dde\u5b50\u4f1a\u793e\u3092\u542b\u3080\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u306b\u53ca\u3073\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u30b0\u30eb\u30fc\u30d7\u6a2a\u65ad\u7684\u306a\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u30c7\u30fc\u30bf\u53ce\u96c6\u30fb\u7ba1\u7406\u4f53\u5236\u306e\u69cb\u7bc9\u3092\u9032\u3081\u3066\u3044\u307e\u3059\u3002<\/li>\n\n\n\n<li><strong>ESRS\u3078\u306e\u6e96\u62e0<\/strong>: CSRD\u306e\u958b\u793a\u57fa\u6e96\u3067\u3042\u308bESRS\uff08\u6b27\u5dde\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u57fa\u6e96\uff09\u306b\u6cbf\u3063\u3066\u3001\u6c17\u5019\u5909\u52d5\u3084\u4eba\u6a29\u306a\u3069\u306b\u95a2\u3059\u308b\u60c5\u5831\u306e\u53ce\u96c6\u3068\u958b\u793a\u306e\u6e96\u5099\u3092\u9032\u3081\u3066\u3044\u307e\u3059\u3002<\/li>\n\n\n\n<li><strong>\u7d4c\u55b6\u6226\u7565\u3068\u306e\u7d71\u5408<\/strong>: \u65e5\u7acb\u306f\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u3092\u7d4c\u55b6\u6226\u7565\u306e\u4e2d\u6838\u306b\u636e\u3048\u3066\u304a\u308a\u3001CSRD\u3078\u306e\u5bfe\u5fdc\u3092\u901a\u3058\u3066\u3001\u74b0\u5883\u30fb\u793e\u4f1a\u306b\u5bfe\u3059\u308b\u53d6\u308a\u7d44\u307f\u306e\u900f\u660e\u6027\u3092\u9ad8\u3081\u3001\u6295\u8cc7\u5bb6\u3084\u9867\u5ba2\u304b\u3089\u306e\u4fe1\u983c\u7372\u5f97\u3092\u76ee\u6307\u3057\u3066\u3044\u307e\u3059\u3002<\/li>\n<\/ul>\n\n\n\n<p>\u3053\u308c\u3089\u306e\u53d6\u308a\u7d44\u307f\u306f\u3001\u4eca\u5f8c\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u5e02\u5834\u3067\u7af6\u4e89\u529b\u3092\u7dad\u6301\u3059\u308b\u305f\u3081\u306e\u91cd\u8981\u306a\u57fa\u76e4\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a<a target=\"_blank\" rel=\"noreferrer noopener\" href=\"https:\/\/www.hitachi.co.jp\/IR\/library\/integrated\/2024\/ar2024j.pdf\">\u7d71\u5408\u5831\u544a\u66f82024\uff5c\u65e5\u7acb\u88fd\u4f5c\u6240<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"fd0e2ca9-9d51-46e5-9bda-5c701e953c4f\">\uff084\uff09TCFD\uff08\u6c17\u5019\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u958b\u793a\u30bf\u30b9\u30af\u30d5\u30a9\u30fc\u30b9\uff09\uff1a\u6c17\u5019\u5909\u52d5\u30ea\u30b9\u30af\u3078\u306e\u5bfe\u5fdc\u6307\u6a19<\/h3>\n\n\n\n<p>TCFD\uff08Task Force on Climate-related Financial Disclosures\uff09\u306f\u3001\u6c17\u5019\u5909\u52d5\u304c\u4f01\u696d\u306e\u8ca1\u52d9\u306b\u4e0e\u3048\u308b\u30ea\u30b9\u30af\u3068\u6a5f\u4f1a\u3092\u660e\u78ba\u306b\u3057\u3001<strong><span class=\"swl-marker mark_yellow\">\u6295\u8cc7\u5bb6\u306a\u3069\u306e\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u306b\u6709\u7528\u306a\u60c5\u5831\u3092\u63d0\u4f9b\u3059\u308b<\/span><\/strong>\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u305f\u56fd\u969b\u7684\u306a\u67a0\u7d44\u307f\u3067\u3059\u30022017\u5e74\u306b\u6700\u7d42\u5831\u544a\u66f8\u304c\u516c\u8868\u3055\u308c\u3066\u4ee5\u6765\u3001\u591a\u304f\u306e\u56fd\u30fb\u5730\u57df\u3067TCFD\u306b\u6cbf\u3063\u305f\u958b\u793a\u304c\u63a8\u5968\u30fb\u7fa9\u52d9\u5316\u3055\u308c\u3001\u56fd\u969b\u57fa\u6e96\u306e\u4e2d\u6838\u3092\u62c5\u3046\u4f4d\u7f6e\u3065\u3051\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th class=\"has-text-align-center\" data-align=\"center\">\u958b\u793a\u9805\u76ee<\/th><th class=\"has-text-align-center\" data-align=\"center\">\u5185\u5bb9<\/th><\/tr><\/thead><tbody style=\"--tbody-th-color--bg:var(--color_pale02);--tbody-th-color--txt:var(--swl-text_color--black)\"><tr><th class=\"has-text-align-center\" data-align=\"center\">\u30ac\u30d0\u30ca\u30f3\u30b9<\/th><td class=\"has-text-align-center\" data-align=\"center\">\u6c17\u5019\u95a2\u9023\u30ea\u30b9\u30af\u3068\u6a5f\u4f1a\u306b\u3064\u3044\u3066\u3001\u53d6\u7de0\u5f79\u4f1a\u30fb\u7d4c\u55b6\u9663\u304c\u3069\u306e\u3088\u3046\u306b\u76e3\u7763\u3057\u3066\u3044\u308b\u304b<\/td><\/tr><tr><th class=\"has-text-align-center\" data-align=\"center\">\u6226\u7565<\/th><td class=\"has-text-align-center\" data-align=\"center\">\u6c17\u5019\u5909\u52d5\u304c\u4e8b\u696d\u30fb\u7d4c\u55b6\u6226\u7565\u30fb\u8ca1\u52d9\u8a08\u753b\u306b\u4e0e\u3048\u308b\u5f71\u97ff\uff08\u77ed\u671f\u30fb\u4e2d\u671f\u30fb\u9577\u671f\uff09<\/td><\/tr><tr><th class=\"has-text-align-center\" data-align=\"center\">\u30ea\u30b9\u30af\u7ba1\u7406<\/th><td class=\"has-text-align-center\" data-align=\"center\">\u6c17\u5019\u95a2\u9023\u30ea\u30b9\u30af\u306e\u7279\u5b9a\u30fb\u8a55\u4fa1\u30fb\u7ba1\u7406\u306e\u30d7\u30ed\u30bb\u30b9<\/td><\/tr><tr><th class=\"has-text-align-center\" data-align=\"center\">\u6307\u6a19\u3068\u76ee\u6a19<\/th><td class=\"has-text-align-center\" data-align=\"center\">\u6e29\u5ba4\u52b9\u679c\u30ac\u30b9\u6392\u51fa\u91cf\uff08Scope1\u30fb2\u30fb3\uff09\u306a\u3069\u306e\u6307\u6a19\u3084\u3001\u305d\u306e\u524a\u6e1b\u76ee\u6a19\u3068\u9032\u6357\u72b6\u6cc1<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u7279\u306b<strong>\u300c\u6307\u6a19\u3068\u76ee\u6a19\u300d<\/strong>\u3067\u306f\u3001\u30b5\u30d7\u30e9\u30a4\u30c1\u30a7\u30fc\u30f3\u5168\u4f53\uff08Scope3\uff09\u3092\u542b\u3080\u6e29\u5ba4\u52b9\u679c\u30ac\u30b9\u6392\u51fa\u91cf\u306e\u958b\u793a\u304c\u91cd\u8981\u8996\u3055\u308c\u3066\u304a\u308a\u3001\u4f01\u696d\u306f\u6e2c\u5b9a\u30fb\u5831\u544a\u4f53\u5236\u3092\u6574\u5099\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u8fd1\u5e74\u3067\u306fISSB\u57fa\u6e96\u306b\u3082\u7d71\u5408\u3055\u308c\u3001TCFD\u63d0\u8a00\u306f\u56fd\u969b\u7684\u306b\u6a19\u6e96\u5316\u3055\u308c\u305f\u60c5\u5831\u958b\u793a\u306e\u57fa\u76e4\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a<a target=\"_blank\" rel=\"noreferrer noopener\" href=\"https:\/\/tcfd-consortium.jp\/about\">TCFD\u3068\u306f\uff5cTCFD\u30b3\u30f3\u30bd\u30fc\u30b7\u30a2\u30e0<\/a><\/p>\n\n\n\n<p>\u53c2\u8003\uff1a<a target=\"_blank\" rel=\"noreferrer noopener\" href=\"https:\/\/www.env.go.jp\/press\/press_03004.html\">\u300c\u91d1\u878d\u6a5f\u95a2\u306b\u304a\u3051\u308bTCFD\u958b\u793a\u306b\u57fa\u3065\u304f\u30a8\u30f3\u30b2\u30fc\u30b8\u30e1\u30f3\u30c8\u5b9f\u8df5\u30ac\u30a4\u30c0\u30f3\u30b9\u300d\u306e\u516c\u8868\u306b\u3064\u3044\u3066\uff5c\u74b0\u5883\u7701<\/a><\/p>\n\n\n\n<p>\u3010\u4e8b\u4f8b\u3011TCFD\u63d0\u8a00\u3078\u306e\u8cdb\u540c<\/p>\n\n\n\n<p>\u30c8\u30e8\u30bf\u81ea\u52d5\u8eca\u306f\u3001TCFD\u63d0\u8a00\u3078\u306e\u8cdb\u540c\u3092\u8868\u660e\u3057\u3001\u6c17\u5019\u95a2\u9023\u306e\u30ea\u30b9\u30af\u3068\u6a5f\u4f1a\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u7d71\u5408\u5831\u544a\u66f8\u3067\u8a73\u7d30\u306b\u958b\u793a\u3057\u3066\u3044\u307e\u3059\u3002\u7279\u306b\u3001\u4ee5\u4e0b\u306e4\u3064\u306e\u9805\u76ee\u3059\u3079\u3066\u306b\u304a\u3044\u3066\u5177\u4f53\u7684\u306a\u60c5\u5831\u3092\u63d0\u793a\u3057\u3066\u304a\u308a\u3001\u512a\u308c\u305f\u958b\u793a\u4e8b\u4f8b\u3068\u3057\u3066\u77e5\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list has-swl-pale-03-background-color has-background\">\n<li><strong>\u30ac\u30d0\u30ca\u30f3\u30b9<\/strong>: \u53d6\u7de0\u5f79\u4f1a\u304c\u6c17\u5019\u5909\u52d5\u6226\u7565\u3092\u76e3\u7763\u3059\u308b\u4f53\u5236\u3092\u8aac\u660e\u3002<\/li>\n\n\n\n<li><strong>\u6226\u7565<\/strong>: 2050\u5e74\u306e\u30ab\u30fc\u30dc\u30f3\u30cb\u30e5\u30fc\u30c8\u30e9\u30eb\u76ee\u6a19\u306b\u5411\u3051\u305f\u3001\u77ed\u30fb\u4e2d\u30fb\u9577\u671f\u306e\u30ed\u30fc\u30c9\u30de\u30c3\u30d7\u3092\u63d0\u793a\u3002<\/li>\n\n\n\n<li><strong>\u30ea\u30b9\u30af\u7ba1\u7406<\/strong>: \u6c17\u5019\u5909\u52d5\u95a2\u9023\u306e\u30ea\u30b9\u30af\u3092\u7279\u5b9a\u3001\u8a55\u4fa1\u3001\u7ba1\u7406\u3059\u308b\u30d7\u30ed\u30bb\u30b9\u3092\u8aac\u660e\u3002<\/li>\n\n\n\n<li><strong>\u6307\u6a19\u3068\u76ee\u6a19<\/strong>: \u6e29\u5ba4\u52b9\u679c\u30ac\u30b9\uff08GHG\uff09\u6392\u51fa\u91cf\uff08Scope1\u30fb2\u30fb3\uff09\u306e\u5b9f\u7e3e\u3068\u524a\u6e1b\u76ee\u6a19\u3092\u5177\u4f53\u7684\u306b\u958b\u793a\u3002<\/li>\n<\/ul>\n\n\n\n<p>\u53c2\u8003\uff1a<a target=\"_blank\" rel=\"noreferrer noopener\" href=\"https:\/\/global.toyota\/pages\/global_toyota\/sustainability\/report\/sdb\/sdb25_jp.pdf\">\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u30ec\u30dd\u30fc\u30c8\uff5c\u30c8\u30e8\u30bf<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"b2b24036-f5f0-474a-b618-454acca6a617\"><strong>\uff14\uff0e\u5b9f\u52d9\u3078\u306e\u843d\u3068\u3057\u8fbc\u307f\uff5c\u5c0e\u5165\u30b9\u30c6\u30c3\u30d7\u3068\u30dd\u30a4\u30f3\u30c8<\/strong><\/h2>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large is-resized\"><img decoding=\"async\" width=\"1024\" height=\"630\" src=\"https:\/\/www.isz.co.jp\/circular\/wp-content\/uploads\/2025\/01\/image-1024x630.png\" alt=\"\" class=\"wp-image-808\" style=\"width:534px;height:auto\" srcset=\"https:\/\/www.isz.co.jp\/circular\/wp-content\/uploads\/2025\/01\/image-1024x630.png 1024w, https:\/\/www.isz.co.jp\/circular\/wp-content\/uploads\/2025\/01\/image-300x185.png 300w, https:\/\/www.isz.co.jp\/circular\/wp-content\/uploads\/2025\/01\/image-768x473.png 768w, https:\/\/www.isz.co.jp\/circular\/wp-content\/uploads\/2025\/01\/image.png 1300w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure><\/div>\n\n\n<p>\u3053\u3053\u304b\u3089\u306f\u3001\u5b9f\u52d9\u3067\u62bc\u3055\u3048\u308b\u3079\u304d\u5177\u4f53\u7684\u306a\u30b9\u30c6\u30c3\u30d7\u3092\u9806\u306b\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"81e97b20-9051-4b67-ae50-68ad4bc4416d\">\uff081\uff09\u76ee\u6a19\u8a2d\u5b9a\u3068KPI\u8a2d\u8a08<\/h3>\n\n\n\n<p>\u975e\u8ca1\u52d9\u4fa1\u5024\u3092\u5b9a\u91cf\u5316\u3059\u308b\u3046\u3048\u3067\u6700\u521d\u306e\u30b9\u30c6\u30c3\u30d7\u306f\u3001\u660e\u78ba\u306a\u76ee\u6a19\u8a2d\u5b9a\u3068KPI\uff08\u91cd\u8981\u696d\u7e3e\u8a55\u4fa1\u6307\u6a19\uff09\u306e\u8a2d\u8a08\u3067\u3059\u3002\u3069\u306e\u9818\u57df\u3067\u6210\u679c\u3092\u51fa\u3059\u306e\u304b\u3092\u5177\u4f53\u5316\u3059\u308b\u3053\u3068\u3067\u3001\u5b9a\u91cf\u5316\u306e\u65b9\u5411\u6027\u304c\u3076\u308c\u305a\u3001\u52b9\u679c\u7684\u306a\u65bd\u7b56\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th class=\"has-text-align-center\" data-align=\"center\">\u9818\u57df<\/th><th class=\"has-text-align-center\" data-align=\"center\">\u8a2d\u5b9a\u4f8b<\/th><th class=\"has-text-align-center\" data-align=\"center\">KPI\u4f8b<\/th><\/tr><\/thead><tbody style=\"--tbody-th-color--bg:var(--color_pale02);--tbody-th-color--txt:var(--swl-text_color--black)\"><tr><th class=\"has-text-align-center\" data-align=\"center\">\u74b0\u5883<\/th><td class=\"has-text-align-center\" data-align=\"center\">CO\u2082\u6392\u51fa\u91cf\u306e\u524a\u6e1b<\/td><td class=\"has-text-align-center\" data-align=\"center\">Scope1\u30fb2\u306e\u6392\u51fa\u91cf\u30925\u5e74\u9593\u306730\uff05\u524a\u6e1b<\/td><\/tr><tr><th class=\"has-text-align-center\" data-align=\"center\">\u4eba\u6750<\/th><td class=\"has-text-align-center\" data-align=\"center\">\u5f93\u696d\u54e1\u30a8\u30f3\u30b2\u30fc\u30b8\u30e1\u30f3\u30c8\u5411\u4e0a<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u30a8\u30f3\u30b2\u30fc\u30b8\u30e1\u30f3\u30c8\u8abf\u67fb\u30b9\u30b3\u30a2\u309270\u4ee5\u4e0a\u306b\u7dad\u6301<\/td><\/tr><tr><th class=\"has-text-align-center\" data-align=\"center\">\u793e\u4f1a<\/th><td class=\"has-text-align-center\" data-align=\"center\">\u5730\u57df\u793e\u4f1a\u3078\u306e\u8ca2\u732e\u5f37\u5316<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u5e74\u9593\u30dc\u30e9\u30f3\u30c6\u30a3\u30a2\u53c2\u52a0\u7387\u3092\u793e\u54e1\u5168\u4f53\u306e20\uff05\u306b\u62e1\u5927<\/td><\/tr><tr><th class=\"has-text-align-center\" data-align=\"center\">\u30ac\u30d0\u30ca\u30f3\u30b9<\/th><td class=\"has-text-align-center\" data-align=\"center\">\u60c5\u5831\u958b\u793a\u306e\u900f\u660e\u6027\u5f37\u5316<\/td><td class=\"has-text-align-center\" data-align=\"center\">ISSB\u6e96\u62e0\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u66f8\u3092\u6bce\u5e74\u767a\u884c<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u3053\u306e\u3088\u3046\u306b\u3001KPI\u306f <strong><span class=\"swl-marker mark_yellow\">SMART\u539f\u5247<\/span><\/strong>\uff08Specific\uff1a\u5177\u4f53\u7684\u3001Measurable\uff1a\u6e2c\u5b9a\u53ef\u80fd\u3001Achievable\uff1a\u9054\u6210\u53ef\u80fd\u3001Relevant\uff1a\u4e8b\u696d\u306b\u95a2\u9023\u3001Time-bound\uff1a\u671f\u9650\u3042\u308a\uff09\u306b\u6cbf\u3063\u3066\u8a2d\u8a08\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3010\u4e8b\u4f8b\u3011\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u3068KPI\u306e\u660e\u78ba\u5316\uff5c\u4e09\u4e95\u5316\u5b66<\/p>\n\n\n\n<p>\u4e09\u4e95\u5316\u5b66\u306f\u3001\u4f01\u696d\u6d3b\u52d5\u304c\u793e\u4f1a\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u3092\u591a\u89d2\u7684\u306b\u5206\u6790\u3057\u3001<strong>\u300c<span style=\"color:#ff0000\" class=\"swl-inline-color\">\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\uff08\u91cd\u8981\u8ab2\u984c<\/span>\uff09\u300d<\/strong>\u3092\u7279\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3089\u306f\u3001\u540c\u793e\u306e\u6301\u7d9a\u7684\u6210\u9577\u306b\u4e0d\u53ef\u6b20\u306a\u7d4c\u55b6\u8ab2\u984c\u3067\u3042\u308a\u3001\u74b0\u5883\u3001\u793e\u4f1a\u3001\u30ac\u30d0\u30ca\u30f3\u30b9\uff08ESG\uff09\u306e3\u3064\u306e\u5074\u9762\u304b\u3089\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u300cVISION 2030\u300d\u3067\u306f\u3001\u3053\u308c\u3089\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u306b\u57fa\u3065\u304d\u3001\u5177\u4f53\u7684\u306a<strong>\u975e\u8ca1\u52d9\u6307\u6a19\uff08KPI\uff09<\/strong>\u3068\u76ee\u6a19\u3092\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002\u975e\u8ca1\u52d9\u6307\u6a19\u306f\u3001\u5358\u306a\u308b\u5229\u76ca\u8ffd\u6c42\u3060\u3051\u3067\u306a\u304f\u3001\u4f01\u696d\u306e\u793e\u4f1a\u7684\u8cac\u4efb\u3084\u9577\u671f\u7684\u306a\u4fa1\u5024\u5275\u9020\u3092\u6e2c\u308b\u305f\u3081\u306e\u3082\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u76ee\u6a19\u9054\u6210\u306b\u5411\u3051\u305f<strong>\u63a8\u9032\u4f53\u5236<\/strong>\u3082\u6574\u5099\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list has-swl-pale-03-background-color has-background\">\n<li><strong>\u8cac\u4efb\u306e\u660e\u78ba\u5316<\/strong>: \u5404\u90e8\u9580\u306e<strong>\u62c5\u5f53\u5f79\u54e1\u30fb\u90e8\u9580\u9577<\/strong>\u304c\u8cac\u4efb\u8005\u3068\u3057\u3066\u660e\u78ba\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u5f53\u4e8b\u8005\u610f\u8b58\u304c\u9ad8\u307e\u308a\u3001\u8cac\u4efb\u3092\u6301\u3063\u3066\u76ee\u6a19\u306b\u53d6\u308a\u7d44\u3080\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/li>\n\n\n\n<li><strong>\u8a08\u753b\u3078\u306e\u843d\u3068\u3057\u8fbc\u307f<\/strong>: \u8a2d\u5b9a\u3055\u308c\u305f\u76ee\u6a19\u306f\u3001\u5404\u90e8\u9580\u306e<strong>\u5e74\u5ea6\u4e88\u7b97<\/strong>\u306b\u5177\u4f53\u7684\u306b\u7d44\u307f\u8fbc\u307e\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u76ee\u6a19\u304c\u5358\u306a\u308b\u30b9\u30ed\u30fc\u30ac\u30f3\u3067\u306f\u306a\u304f\u3001\u65e5\u5e38\u696d\u52d9\u306e\u4e00\u90e8\u3068\u3057\u3066\u4f4d\u7f6e\u3065\u3051\u3089\u308c\u307e\u3059\u3002<\/li>\n\n\n\n<li><strong>\u9032\u6357\u30ec\u30d3\u30e5\u30fc<\/strong>: <strong>ESG\u63a8\u9032\u59d4\u54e1\u4f1a<\/strong>\u304c\u5b9a\u671f\u7684\u306b\u958b\u50ac\u3055\u308c\u3001\u76ee\u6a19\u306e\u9032\u6357\u72b6\u6cc1\u3092\u30ec\u30d3\u30e5\u30fc\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u8a08\u753b\u306e\u9045\u308c\u3084\u554f\u984c\u70b9\u3092\u65e9\u671f\u306b\u767a\u898b\u3057\u3001\u5fc5\u8981\u306a\u5bfe\u7b56\u3092\u8b1b\u3058\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/li>\n<\/ul>\n\n\n\n<p>\u3053\u308c\u3089\u306e\u53d6\u308a\u7d44\u307f\u306f\u3001\u4e09\u4e95\u5316\u5b66\u304c<strong><span class=\"swl-marker mark_yellow\">\u975e\u8ca1\u52d9\u60c5\u5831<\/span><\/strong>\u3092\u5358\u306a\u308b\u5831\u544a\u7fa9\u52d9\u3068\u3057\u3066\u3067\u306f\u306a\u304f\u3001\u4f01\u696d\u306e\u7af6\u4e89\u529b\u3092\u9ad8\u3081\u308b\u305f\u3081\u306e\u91cd\u8981\u306a\u7d4c\u55b6\u30c4\u30fc\u30eb\u3068\u3057\u3066\u6349\u3048\u3066\u3044\u308b\u3053\u3068\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a<a target=\"_blank\" rel=\"noreferrer noopener\" href=\"https:\/\/jp.mitsuichemicals.com\/jp\/sustainability\/mci_sustainability\/materiality\/efforts\/index.htm\">\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\uff5c\u4e09\u4e95\u5316\u5b66<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"0cea6820-e5a1-4546-83c5-dacc1f749414\">\uff082\uff09\u30c7\u30fc\u30bf\u53ce\u96c6\u30fb\u5206\u6790\u4f53\u5236\u306e\u6574\u5099<\/h3>\n\n\n\n<p>\u975e\u8ca1\u52d9\u4fa1\u5024\u3092\u5b9a\u91cf\u5316\u3059\u308b\u306b\u306f\u3001\u6b63\u78ba\u304b\u3064\u7d99\u7d9a\u7684\u306b\u30c7\u30fc\u30bf\u3092\u53ce\u96c6\u30fb\u5206\u6790\u3059\u308b\u4ed5\u7d44\u307f\u304c\u6b20\u304b\u305b\u307e\u305b\u3093\u3002\u8ca1\u52d9\u30c7\u30fc\u30bf\u3068\u7570\u306a\u308a\u3001\u975e\u8ca1\u52d9\u60c5\u5831\u306f\u90e8\u7f72\u6a2a\u65ad\u7684\u306b\u70b9\u5728\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u5168\u793e\u7684\u306a\u4f53\u5236\u3065\u304f\u308a\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th class=\"has-text-align-center\" data-align=\"center\">\u9818\u57df<\/th><th class=\"has-text-align-center\" data-align=\"center\">\u30c7\u30fc\u30bf\u4f8b<\/th><th class=\"has-text-align-center\" data-align=\"center\">\u53ce\u96c6\u5143<\/th><th class=\"has-text-align-center\" data-align=\"center\">\u5206\u6790\u306e\u6d3b\u7528\u4f8b<\/th><\/tr><\/thead><tbody style=\"--tbody-th-color--bg:var(--color_pale02);--tbody-th-color--txt:var(--swl-text_color--black)\"><tr><th class=\"has-text-align-center\" data-align=\"center\">\u74b0\u5883<\/th><td class=\"has-text-align-center\" data-align=\"center\">CO\u2082\u6392\u51fa\u91cf\u3001\u6c34\u4f7f\u7528\u91cf\u3001\u5ec3\u68c4\u7269\u524a\u6e1b\u7387<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u751f\u7523\u90e8\u9580\u3001\u7269\u6d41\u90e8\u9580<\/td><td class=\"has-text-align-center\" data-align=\"center\">ESG\u5831\u544a\u66f8\u3001\u6295\u8cc7\u5bb6\u5411\u3051\u958b\u793a<\/td><\/tr><tr><th class=\"has-text-align-center\" data-align=\"center\">\u4eba\u6750<\/th><td class=\"has-text-align-center\" data-align=\"center\">\u5f93\u696d\u54e1\u6e80\u8db3\u5ea6\u3001\u96e2\u8077\u7387\u3001\u7814\u4fee\u53d7\u8b1b\u7387<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u4eba\u4e8b\u90e8\u3001\u52b4\u52d9\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u4eba\u6750\u6226\u7565\u3084\u30a8\u30f3\u30b2\u30fc\u30b8\u30e1\u30f3\u30c8\u65bd\u7b56<\/td><\/tr><tr><th class=\"has-text-align-center\" data-align=\"center\">\u793e\u4f1a<\/th><td class=\"has-text-align-center\" data-align=\"center\">\u5730\u57df\u8ca2\u732e\u6d3b\u52d5\u6570\u3001\u30b5\u30d7\u30e9\u30a4\u30c1\u30a7\u30fc\u30f3\u306e\u4eba\u6a29\u30c7\u30fc\u30bf<\/td><td class=\"has-text-align-center\" data-align=\"center\">CSR\u90e8\u9580\u3001\u8cfc\u8cb7\u90e8\u9580<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u3001\u53d6\u5f15\u5148\u8a55\u4fa1<\/td><\/tr><tr><th class=\"has-text-align-center\" data-align=\"center\">\u30ac\u30d0\u30ca\u30f3\u30b9<\/th><td class=\"has-text-align-center\" data-align=\"center\">\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u9055\u53cd\u4ef6\u6570\u3001\u60c5\u5831\u958b\u793a\u306e\u5145\u5b9f\u5ea6<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u5185\u90e8\u76e3\u67fb\u90e8\u3001\u6cd5\u52d9\u90e8<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u30ea\u30b9\u30af\u7ba1\u7406\u3001\u900f\u660e\u6027\u5f37\u5316<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u5206\u6790\u306b\u3042\u305f\u3063\u3066\u3001\u5c02\u4efb\u30c1\u30fc\u30e0\u306e\u8a2d\u7f6e\u3084IT\u30c4\u30fc\u30eb\u306e\u6d3b\u7528\u3001\u5916\u90e8\u5c02\u9580\u5bb6\u306e\u6d3b\u7528\u306a\u3069\u3067\u3001 \u30c7\u30fc\u30bf\u306e\u5ba2\u89b3\u6027\u30fb\u4e00\u8cab\u6027\u30fb\u6bd4\u8f03\u53ef\u80fd\u6027\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<br>\u30c7\u30fc\u30bf\u53ce\u96c6\u30fb\u5206\u6790\u4f53\u5236\u306e\u6574\u5099\u306f\u3001\u5358\u306a\u308b\u60c5\u5831\u7ba1\u7406\u306b\u3068\u3069\u307e\u3089\u305a\u3001\u4f01\u696d\u5168\u4f53\u306e\u610f\u601d\u6c7a\u5b9a\u3092\u652f\u3048\u308b<strong>\u300c\u7d4c\u55b6\u57fa\u76e4\u300d<\/strong>\u3068\u3057\u3066\u6a5f\u80fd\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3010\u4e8b\u4f8b\u3011\u65e5\u672c\u90f5\u8239\u306e\u975e\u8ca1\u52d9\u30c7\u30fc\u30bf\u6d3b\u7528\u4e8b\u4f8b\uff5c\u65e5\u672c\u90f5\u8239<\/p>\n\n\n\n<p>\u65e5\u672c\u90f5\u8239\u306f\u3001ESG\u7d4c\u55b6\u306e\u63a8\u9032\u306b\u304a\u3044\u3066\u975e\u8ca1\u52d9\u30c7\u30fc\u30bf\u306e\u53ce\u96c6\u30fb\u5206\u6790\u4f53\u5236\u3092\u5f37\u5316\u3057\u3066\u3044\u307e\u3059\u3002\u540c\u793e\u306f\u3001\u8239\u8236\u306e\u904b\u822a\u72b6\u6cc1\u3092\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0\u3067\u628a\u63e1\u3067\u304d\u308b<strong><span class=\"swl-marker mark_yellow\">IoT\u6280\u8853<\/span><\/strong>\u3084<strong><span class=\"swl-marker mark_yellow\">\u904b\u822a\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0<\/span><\/strong>\u3092\u6d3b\u7528\u3057\u3001\u71c3\u6599\u6d88\u8cbb\u91cf\u3084GHG\u6392\u51fa\u91cf\u306a\u3069\u306e\u74b0\u5883\u95a2\u9023\u30c7\u30fc\u30bf\u3092\u6b63\u78ba\u306b\u53ce\u96c6\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u30c7\u30fc\u30bf\u306f\u3001\u8131\u70ad\u7d20\u5316\u306b\u5411\u3051\u305f\u5177\u4f53\u7684\u306a\u65bd\u7b56\u3092\u7b56\u5b9a\u3059\u308b\u305f\u3081\u306e\u91cd\u8981\u306a\u57fa\u76e4\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u53d6\u308a\u7d44\u307f\u306b\u3088\u308a\u3001\u30c7\u30fc\u30bf\u306e<strong>\u6b63\u78ba\u6027<\/strong>\u3068<strong>\u5373\u6642\u6027<\/strong>\u304c\u78ba\u4fdd\u3055\u308c\u3001\u7d4c\u55b6\u5c64\u306f\u8fc5\u901f\u304b\u3064\u9069\u5207\u306a\u610f\u601d\u6c7a\u5b9a\u3092\u884c\u3046\u3053\u3068\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u4f01\u696d\u4fa1\u5024\u306e\u5411\u4e0a\u3060\u3051\u3067\u306a\u304f\u3001\u6301\u7d9a\u53ef\u80fd\u306a\u793e\u4f1a\u306e\u5b9f\u73fe\u306b\u3082\u8ca2\u732e\u3059\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a<a target=\"_blank\" rel=\"noreferrer noopener\" href=\"https:\/\/www.nyk.com\/recruit\/newgraduate\/special\/special03\/\"><strong>FUTURE #03<\/strong> \u6d77\u904b\u306b\u304a\u3051\u308b\u30c7\u30fc\u30bf\u6d3b\u7528 \uff5c\u65e5\u672c\u90f5\u8239<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"9c2407b1-00b1-495d-a6b1-51d300208fb8\">\uff083\uff09\u9069\u5207\u306a\u624b\u6cd5\u306e\u9078\u5b9a\uff08SROI\/\u30a4\u30f3\u30d1\u30af\u30c8\u4f1a\u8a08\/\u67f3\u30e2\u30c7\u30eb\uff09<\/h3>\n\n\n\n<p>\u975e\u8ca1\u52d9\u4fa1\u5024\u3092\u5b9a\u91cf\u5316\u3059\u308b\u969b\u306f\u3001\u81ea\u793e\u306e\u4e8b\u696d\u7279\u6027\u3084\u76ee\u7684\u306b\u5fdc\u3058\u3066\u6700\u9069\u306a\u624b\u6cd5\u3092\u9078\u3076\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\u3044\u304d\u306a\u308a\u5168\u3066\u306e\u9818\u57df\u3092\u7db2\u7f85\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u307e\u305a\u306f\u81ea\u793e\u306b\u3068\u3063\u3066\u91cd\u8981\u6027\u306e\u9ad8\u3044\u9818\u57df\u304b\u3089\u5c0f\u3055\u304f\u59cb\u3081\u3001\u5f90\u3005\u306b\u7bc4\u56f2\u3092\u5e83\u3052\u3066\u3044\u304f\u30a2\u30d7\u30ed\u30fc\u30c1\u304c\u6709\u52b9\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u5b9f\u52d9\u4e0a\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u30b9\u30c6\u30c3\u30d7\u3067\u306e\u9078\u5b9a\u304c\u63a8\u5968\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<ol class=\"wp-block-list has-swl-pale-03-background-color has-background\">\n<li><strong>\u76ee\u7684\u306e\u660e\u78ba\u5316<\/strong><br>\u3000\u6295\u8cc7\u5bb6\u3078\u306e\u8aac\u660e\u5f37\u5316\u304b\u3001\u793e\u5185\u6226\u7565\u3078\u306e\u6d3b\u7528\u304b\u3092\u6700\u521d\u306b\u5b9a\u3081\u308b\u3002<\/li>\n\n\n\n<li><strong>\u5bfe\u8c61\u9818\u57df\u306e\u7279\u5b9a<\/strong><br>\u3000\u74b0\u5883\u3001\u793e\u4f1a\u3001\u4eba\u6750\u306a\u3069\u3001\u81ea\u793e\u306b\u3068\u3063\u3066\u91cd\u8981\u306a\u975e\u8ca1\u52d9\u9818\u57df\u3092\u9078\u5b9a\u3002<\/li>\n\n\n\n<li><strong>\u6bb5\u968e\u7684\u5c0e\u5165<\/strong><br>\u3000\u307e\u305a\u306fSROI\u3084\u67f3\u30e2\u30c7\u30eb\u306a\u3069\u6bd4\u8f03\u7684\u53d6\u308a\u7d44\u307f\u3084\u3059\u3044\u9818\u57df\u304b\u3089\u958b\u59cb\u3057\u3001\u6210\u719f\u5ea6\u306b\u5fdc\u3058\u3066\u30a4\u30f3\u30d1\u30af\u30c8\u4f1a\u8a08\u306b\u62e1\u5f35\u3002<\/li>\n<\/ol>\n\n\n\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u81ea\u793e\u306e\u898f\u6a21\u3084\u4e8b\u696d\u74b0\u5883\u306b\u5fdc\u3058\u3066\u67d4\u8edf\u306b\u624b\u6cd5\u3092\u9078\u3073\u5206\u3051\u308b\u3053\u3068\u3067\u3001\u975e\u8ca1\u52d9\u4fa1\u5024\u5b9a\u91cf\u5316\u306e\u5b9f\u52b9\u6027\u3092\u9ad8\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3010\u4e8b\u4f8b\u3011\u67f3\u30e2\u30c7\u30eb\u3092\u6d3b\u7528\u3057\u305fESG\u7d4c\u55b6\u306e\u5b9f\u8a3c\uff5c\u30a8\u30fc\u30b6\u30a4<\/p>\n\n\n\n<p>\u3053\u306e\u53d6\u308a\u7d44\u307f\u306f\u3001ESG\uff08\u74b0\u5883\u30fb\u793e\u4f1a\u30fb\u30ac\u30d0\u30ca\u30f3\u30b9\uff09<strong>\u306e\u5404\u7a2eKPI\u304c\u3001\u4f01\u696d\u306e\u5c06\u6765\u7684\u306a<\/strong>PBR\uff08\u682a\u4fa1\u7d14\u8cc7\u7523\u500d\u7387\uff09\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u3092\u3001<strong>\u67f3\u30e2\u30c7\u30eb<\/strong>\u3067\u5b9a\u91cf\u7684\u306b\u5b9f\u8a3c\u5206\u6790\u3057\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001<strong><span class=\"swl-marker mark_yellow\">\u5973\u6027\u7ba1\u7406\u8077\u6bd4\u7387\u3001\u4eba\u4ef6\u8cbb\u3001\u7814\u7a76\u958b\u767a\u6295\u8cc7\u6bd4\u7387<\/span><\/strong>\u3068\u3044\u3063\u305f\u975e\u8ca1\u52d9\u30c7\u30fc\u30bf\u3092\u57fa\u306b\u3001<strong>\u300c\u4eba\u4ef6\u8cbb\u30921\u5272\u5897\u3084\u3059\u30685\u5e74\u5f8c\u306ePBR\u304c13.8%\u4e0a\u6607\u3059\u308b\u300d<\/strong>\u3001<strong>\u300c\u7814\u7a76\u958b\u767a\u6295\u8cc7\u30921\u5272\u5897\u3084\u3059\u306810\u5e74\u5f8c\u306ePBR\u304c8.2%\u62e1\u5927\u3059\u308b\u300d\u3068\u3044\u3063\u305f\u3001\u5c06\u6765\u306e\u682a\u4fa1\u3092\u4e88\u6e2c\u3059\u308b\u5177\u4f53\u7684\u306a\u6570\u5024\u3092\u63d0\u793a\u3057\u307e\u3057\u305f\u3002\u3053\u308c\u3089\u306e\u7d50\u679c\u3092\u7d71\u5408\u5831\u544a\u66f8<\/strong>\u3084\u6295\u8cc7\u5bb6\u3068\u306e\u5bfe\u8a71\u306b\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u975e\u8ca1\u52d9\u4fa1\u5024\u304c\u4f01\u696d\u4fa1\u5024\u5411\u4e0a\u306b\u7e4b\u304c\u308b\u3053\u3068\u3092\u660e\u78ba\u306b\u793a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a<a target=\"_blank\" rel=\"noreferrer noopener\" href=\"https:\/\/www.eisai.co.jp\/ir\/library\/annual\/pdf\/pdf2021vcr.pdf\">\u4fa1\u5024\u5275\u9020\u30ec\u30dd\u30fc\u30c82021\uff5c\u30a8\u30fc\u30b6\u30a4<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"92582421-3d40-4f2e-8f12-9af9d8eb60d0\">\uff084\uff09\u7d50\u679c\u306e\u793e\u5185\u6d3b\u7528\u3068\u5916\u90e8\u958b\u793a<\/h3>\n\n\n\n<p>\u975e\u8ca1\u52d9\u4fa1\u5024\u306e\u5b9a\u91cf\u5316\u3067\u5f97\u3089\u308c\u305f\u6210\u679c\u306f\u3001\u5358\u306a\u308b\u6570\u5b57\u306e\u63d0\u793a\u306b\u7559\u307e\u3089\u305a\u3001\u793e\u5185\u5916\u3067\u306e\u6226\u7565\u6d3b\u7528\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u793e\u5185\u306b\u304a\u3044\u3066\u306f\u3001\u7d4c\u55b6\u5c64\u306e\u610f\u601d\u6c7a\u5b9a\u3084\u4e8b\u696d\u6226\u7565\u306e\u6539\u5584\u306b\u6d3b\u304b\u3059\u3068\u3068\u3082\u306b\u3001\u5f93\u696d\u54e1\u306b\u5171\u6709\u3059\u308b\u3053\u3068\u3067<strong><span class=\"swl-marker mark_yellow\">\u610f\u8b58\u6539\u9769\u3084\u30a8\u30f3\u30b2\u30fc\u30b8\u30e1\u30f3\u30c8\u5411\u4e0a<\/span><\/strong>\u3092\u4fc3\u305b\u307e\u3059\u3002\u5916\u90e8\u306b\u5411\u3051\u3066\u306f\u3001\u6295\u8cc7\u5bb6\u30fb\u9867\u5ba2\u30fb\u53d6\u5f15\u5148\u30fb\u5730\u57df\u793e\u4f1a\u3068\u3044\u3063\u305f\u591a\u69d8\u306a\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u306b\u5bfe\u3057\u3001\u4f01\u696d\u306e\u900f\u660e\u6027\u3068\u6301\u7d9a\u53ef\u80fd\u6027\u3092\u30a2\u30d4\u30fc\u30eb\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th class=\"has-text-align-center\" data-align=\"center\">\u6d3b\u7528\u5834\u9762<\/th><th class=\"has-text-align-center\" data-align=\"center\">\u5177\u4f53\u7684\u306a\u6d3b\u7528\u65b9\u6cd5<\/th><th class=\"has-text-align-center\" data-align=\"center\">\u671f\u5f85\u3067\u304d\u308b\u52b9\u679c<\/th><\/tr><\/thead><tbody style=\"--tbody-th-color--bg:var(--color_pale02);--tbody-th-color--txt:var(--swl-text_color--black)\"><tr><th class=\"has-text-align-center\" data-align=\"center\">\u793e\u5185\u6d3b\u7528<\/th><td class=\"has-text-align-center\" data-align=\"center\">\u7d4c\u55b6\u4f1a\u8b70\u3084\u6226\u7565\u7b56\u5b9a\u3067\u6307\u6a19\u3092\u6d3b\u7528<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u30c7\u30fc\u30bf\u306b\u57fa\u3065\u304f\u610f\u601d\u6c7a\u5b9a\u3001\u4e8b\u696d\u306e\u65b9\u5411\u6027\u306e\u660e\u78ba\u5316<\/td><\/tr><tr><th class=\"has-text-align-center\" data-align=\"center\">\u793e\u54e1\u3078\u306e\u5171\u6709<\/th><td class=\"has-text-align-center\" data-align=\"center\">\u7814\u4fee\u3084\u793e\u5185\u5831\u3067\u6210\u679c\u3092\u53ef\u8996\u5316<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u5f93\u696d\u54e1\u306e\u7406\u89e3\u4fc3\u9032\u3001\u30e2\u30c1\u30d9\u30fc\u30b7\u30e7\u30f3\u5411\u4e0a<\/td><\/tr><tr><th class=\"has-text-align-center\" data-align=\"center\">\u5916\u90e8\u958b\u793a<\/th><td class=\"has-text-align-center\" data-align=\"center\">\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u30ec\u30dd\u30fc\u30c8\u3001\u7d71\u5408\u5831\u544a\u66f8\u3067\u958b\u793a<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u6295\u8cc7\u5bb6\u304b\u3089\u306e\u4fe1\u983c\u7372\u5f97\u3001\u9867\u5ba2\u30fb\u53d6\u5f15\u5148\u3068\u306e\u95a2\u4fc2\u5f37\u5316<\/td><\/tr><tr><th class=\"has-text-align-center\" data-align=\"center\">\u6295\u8cc7\u5bb6\u30fb\u5e02\u5834\u5bfe\u5fdc<\/th><td class=\"has-text-align-center\" data-align=\"center\">ESG\u6295\u8cc7\u5bb6\u3068\u306e\u5bfe\u8a71\u306b\u6d3b\u7528<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u8cc7\u91d1\u8abf\u9054\u30b3\u30b9\u30c8\u4f4e\u6e1b\u3001\u682a\u4fa1\u8a55\u4fa1\u5411\u4e0a<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u5b9a\u91cf\u5316\u306e\u7d50\u679c\u3092\u6b63\u3057\u304f\u6d3b\u7528\u3059\u308b\u3053\u3068\u306f\u3001\u4f01\u696d\u306e\u793e\u4f1a\u7684\u8cac\u4efb\u3092\u679c\u305f\u3059\u3060\u3051\u3067\u306a\u304f\u3001\u6226\u7565\u7cbe\u5ea6\u3092\u9ad8\u3081\u3001\u6301\u7d9a\u7684\u306a\u6210\u9577\u3092\u5b9f\u73fe\u3059\u308b\u5927\u304d\u306a\u63a8\u9032\u529b\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3010\u4e8b\u4f8b\u3011\u975e\u8ca1\u52d9\u8cc7\u672c\u306e\u7a4d\u6975\u7684\u306a\u6d3b\u7528\uff5c\u4f0a\u85e4\u5fe0\u5546\u4e8b<\/p>\n\n\n\n<p>\u4f0a\u85e4\u5fe0\u5546\u4e8b\u306f\u3001<strong><span class=\"swl-marker mark_yellow\">\u975e\u8ca1\u52d9\u8cc7\u672c\u306e\u7a4d\u6975\u7684\u306a\u6d3b\u7528<\/span><\/strong>\u3092\u7d4c\u55b6\u6226\u7565\u306e\u4e2d\u6838\u306b\u636e\u3048\u3066\u3044\u307e\u3059\u3002\u7d71\u5408\u5831\u544a\u66f8\u306b\u304a\u3044\u3066\u3001\u975e\u8ca1\u52d9\u8cc7\u672c\u306e\u53d6\u308a\u7d44\u307f\u3092\u8ca1\u52d9\u60c5\u5831\u3068\u7d71\u5408\u3057\u3066\u958b\u793a\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u4fa1\u5024\u306e\u5168\u4f53\u50cf\u3092\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u306b\u793a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list has-swl-pale-03-background-color has-background\">\n<li><strong>\u793e\u5185\u6d3b\u7528<\/strong>: \u793e\u5185\u306e\u5404\u4e8b\u696d\u90e8\u9580\u306b\u975e\u8ca1\u52d9\u306b\u95a2\u3059\u308bKPI\uff08\u91cd\u8981\u696d\u7e3e\u8a55\u4fa1\u6307\u6a19\uff09\u3092\u8a2d\u5b9a\u3057\u3001\u305d\u306e\u9032\u6357\u3092\u7d4c\u55b6\u4f1a\u8b70\u3067\u30ec\u30d3\u30e5\u30fc\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001ESG\u3092\u4e8b\u696d\u6d3b\u52d5\u306b\u6df1\u304f\u7d44\u307f\u8fbc\u307f\u3001\u30c7\u30fc\u30bf\u306b\u57fa\u3065\u3044\u305f\u610f\u601d\u6c7a\u5b9a\u3092\u4fc3\u3057\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u5f93\u696d\u54e1\u306eESG\u306b\u95a2\u3059\u308b\u610f\u8b58\u5411\u4e0a\u3092\u76ee\u7684\u3068\u3057\u305f\u7814\u4fee\u3084\u3001\u793e\u5185\u5831\u3067\u306e\u4e8b\u4f8b\u5171\u6709\u3082\u7a4d\u6975\u7684\u306b\u884c\u308f\u308c\u3066\u3044\u307e\u3059\u3002<\/li>\n\n\n\n<li><strong>\u5916\u90e8\u958b\u793a<\/strong>: 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class=\"has-text-align-center\" data-align=\"center\">\u4eba\u6750\u80b2\u6210<\/th><td class=\"has-text-align-center\" data-align=\"center\">\u975e\u8ca1\u52d9\u4fa1\u5024\u306b\u95a2\u308f\u308b\u5c02\u9580\u4eba\u6750\u306e\u80b2\u6210<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u30c7\u30fc\u30bf\u5206\u6790\u529b\u3084ESG\u63a8\u9032\u529b\u306e\u5f37\u5316<\/td><\/tr><tr><th class=\"has-text-align-center\" data-align=\"center\">\u8a55\u4fa1\u5236\u5ea6\u3068\u306e\u9023\u52d5<\/th><td class=\"has-text-align-center\" data-align=\"center\">\u4eba\u4e8b\u8003\u8ab2\u306b\u53cd\u6620<\/td><td class=\"has-text-align-center\" 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