{"id":1588,"date":"2023-07-20T23:06:57","date_gmt":"2023-07-20T14:06:57","guid":{"rendered":"https:\/\/tanso-man.com\/media\/?p=1588"},"modified":"2023-10-11T08:46:01","modified_gmt":"2023-10-10T23:46:01","slug":"tcfd-issb","status":"publish","type":"post","link":"https:\/\/tanso-man.com\/media\/tcfd-issb\/","title":{"rendered":"ISSB\u3068\u306f\uff1f\u76ee\u7684\u3084\u6d3b\u52d5\u5185\u5bb9\u3001TCFD\u3068\u306e\u95a2\u4fc2\u6027\u306b\u3064\u3044\u3066\u3082\u89e3\u8aac\u3057\u307e\u3059"},"content":{"rendered":"\n<p>\u8fd1\u5e74\u3001\u56fd\u969b\u7684\u306a\u6301\u7d9a\u53ef\u80fd\u6027\u5831\u544a\u57fa\u6e96\u306e\u52d5\u5411\u304c\u6ce8\u76ee\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br>\u4f01\u696d\u306e\u6301\u7d9a\u53ef\u80fd\u6027\u60c5\u5831\u958b\u793a\u306e\u91cd\u8981\u6027\u304c\u8a8d\u8b58\u3055\u308c\u3001\u6295\u8cc7\u5bb6\u3084\u5229\u5bb3\u95a2\u4fc2\u8005\u304c\u4f01\u696d\u306e\u6301\u7d9a\u53ef\u80fd\u6027\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u3092\u8a55\u4fa1\u3059\u308b\u305f\u3081\u306e\u4e00\u8cab\u6027\u3068\u900f\u660e\u6027\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u3088\u3046\u306a\u306a\u304b\u3001<strong>\u6c17\u5019\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u958b\u793a\u30bf\u30b9\u30af\u30d5\u30a9\u30fc\u30b9\uff08TCFD\uff09\u3068\u56fd\u969b\u6301\u7d9a\u53ef\u80fd\u6027\u57fa\u6e96\u7406\u4e8b\u4f1a\uff08ISSB\uff09\u306e\u95a2\u4fc2\u6027<\/strong>\u304c\u6ce8\u76ee\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"is-style-big_icon_memo\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-swl-deep-01-color\"><strong>TCFD\uff08Task Force on Climate-related Financial Disclosures\uff09\u306f<\/strong>\u3001<\/mark>\u6c17\u5019\u5909\u52d5\u306b\u95a2\u9023\u3059\u308b\u8ca1\u52d9\u60c5\u5831\u958b\u793a\u306b\u304a\u3051\u308b\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u67a0\u7d44\u307f\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u305f\u53d6\u308a\u7d44\u307f\u3067\u3059\u3002<br>\u4e00\u65b9\u3001<strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-swl-deep-01-color\">ISSB\uff08International Sustainability Standards Board\uff09\u306f\u3001<\/mark><\/strong>\u56fd\u969b\u7684\u306a\u6301\u7d9a\u53ef\u80fd\u6027\u5831\u544a\u57fa\u6e96\u306e\u958b\u767a\u3068\u666e\u53ca\u3092\u76ee\u6307\u3059\u7d44\u7e54\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u4e21\u8005\u306f\u3001\u4f01\u696d\u3084\u6295\u8cc7\u5bb6\u304c\u6c17\u5019\u5909\u52d5\u3084\u6301\u7d9a\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u7d71\u4e00\u3055\u308c\u305f\u5f62\u5f0f\u3067\u958b\u793a\u3057\u3001\u3088\u308a\u900f\u660e\u6027\u306e\u3042\u308b\u610f\u601d\u6c7a\u5b9a\u3092\u884c\u3046\u3053\u3068\u3092\u652f\u63f4\u3059\u308b\u5f79\u5272\u3092\u679c\u305f\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">ISSB\uff08International Sustainability Standards Board\uff09\u3068\u306f<\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"520\" src=\"http:\/\/tanso-man.com\/media\/wp-content\/uploads\/2023\/10\/seo-22_1-1024x520.jpg\" alt=\"\" class=\"wp-image-4617\" srcset=\"https:\/\/tanso-man.com\/media\/wp-content\/uploads\/2023\/10\/seo-22_1-1024x520.jpg 1024w, https:\/\/tanso-man.com\/media\/wp-content\/uploads\/2023\/10\/seo-22_1-300x152.jpg 300w, https:\/\/tanso-man.com\/media\/wp-content\/uploads\/2023\/10\/seo-22_1-768x390.jpg 768w, https:\/\/tanso-man.com\/media\/wp-content\/uploads\/2023\/10\/seo-22_1.jpg 1280w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u56fd\u969b\u6301\u7d9a\u53ef\u80fd\u6027\u57fa\u6e96\u7406\u4e8b\u4f1a\uff08International Sustainability Standards Board\u3001ISSB\uff09\u306f\u30012021\u5e7411\u67083\u65e5\u306b\u30b0\u30e9\u30b9\u30b4\u30fc\u3067\u958b\u50ac\u3055\u308c\u305fCOP26\uff08\u7b2c26\u56de\u6c17\u5019\u5909\u52d5\u67a0\u7d44\u6761\u7d04\u7de0\u7d04\u56fd\u4f1a\u8b70\uff09\u3067\u8a2d\u7acb\u3055\u308c\u305f\u7d44\u7e54\u3067\u3059\u3002<\/p>\n\n\n\n<p>ISSB\u306f\u3001<strong>\u4f01\u696d\u3084\u91d1\u878d\u6a5f\u95a2\u306a\u3069\u304c\u4f7f\u7528\u3059\u308b\u6301\u7d9a\u53ef\u80fd\u306a\u7d4c\u6e08\u6d3b\u52d5\u306b\u95a2\u3059\u308b\u56fd\u969b\u7684\u306a\u57fa\u6e96\u3092\u7b56\u5b9a\u3059\u308b\u305f\u3081<\/strong>\u306b\u8a2d\u7acb\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>ISSB\u306e\u8a2d\u7acb\u306f\u3001\u6c17\u5019\u5909\u52d5\u3084\u74b0\u5883\u554f\u984c\u306b\u5bfe\u3059\u308b\u4e16\u754c\u306e\u95a2\u5fc3\u304c\u9ad8\u307e\u3063\u3066\u3044\u308b\u4e2d\u3067\u3001\u4f01\u696d\u306e\u6301\u7d9a\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u60c5\u5831\u306e\u958b\u793a\u3084\u5831\u544a\u306e\u4e00\u8cab\u6027\u3092\u5411\u4e0a\u3055\u305b\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002<br>ISSB\u306f\u3001\u4f01\u696d\u304c\u74b0\u5883\u3078\u306e\u5f71\u97ff\u3084\u6301\u7d9a\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u63d0\u4f9b\u3059\u308b\u969b\u306e\u57fa\u6e96\u3084\u6307\u91dd\u3092\u7b56\u5b9a\u3057\u3001<strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-swl-deep-01-color\">\u4e16\u754c\u7684\u306a\u57fa\u6e96\u3068\u3057\u3066\u63a1\u7528\u3055\u308c\u308b\u3053\u3068<\/mark><\/strong>\u3092\u76ee\u6307\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"is-style-big_icon_point\">ISSB\u304c\u8a2d\u7acb\u3055\u308c\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u3084\u6295\u8cc7\u5bb6\u3001\u653f\u5e9c\u306a\u3069\u304c\u3088\u308a\u660e\u78ba\u306a\u6301\u7d9a\u53ef\u80fd\u6027\u306e\u76ee\u6a19\u3092\u8a2d\u5b9a\u3057\u3001\u900f\u660e\u304b\u3064\u4fe1\u983c\u6027\u306e\u3042\u308b\u60c5\u5831\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u304c\u671f\u5f85\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u308c\u306b\u3088\u308a\u3001\u6301\u7d9a\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u60c5\u5831\u306e\u6bd4\u8f03\u3084\u8a55\u4fa1\u304c\u5bb9\u6613\u306b\u306a\u308a\u3001\u7d4c\u6e08\u6d3b\u52d5\u306e\u6301\u7d9a\u53ef\u80fd\u6027\u5411\u4e0a\u306b\u5bc4\u4e0e\u3059\u308b\u3053\u3068\u304c\u671f\u5f85\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"is-style-big_icon_check\">ISSB\u306fTCFD\u306a\u3069\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96\u306e\u958b\u767a\u4f5c\u696d\u306b\u95a2\u3057\u3066\u3001G7\u3001G20\u3001\u8a3c\u5238\u76e3\u7763\u8005\u56fd\u969b\u6a5f\u69cb\uff08IOSCO\uff09\u3001\u91d1\u878d\u5b89\u5b9a\u7406\u4e8b\u4f1a\u3001\u30a2\u30d5\u30ea\u30ab\u8ca1\u52d9\u5927\u81e3\u300140\u30ab\u56fd\u4ee5\u4e0a\u306e\u8ca1\u52d9\u5927\u81e3\u3001\u4e2d\u592e\u9280\u884c\u7dcf\u88c1\u304b\u3089\u306e\u56fd\u969b\u7684\u306a\u652f\u63f4\u3082\u53d7\u3051\u3066\u6d3b\u52d5\u3092\u5b9f\u65bd\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">ISSB\u306e\u76ee\u7684<\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"520\" src=\"http:\/\/tanso-man.com\/media\/wp-content\/uploads\/2023\/10\/seo-22_2-1024x520.jpg\" alt=\"\" class=\"wp-image-4618\" srcset=\"https:\/\/tanso-man.com\/media\/wp-content\/uploads\/2023\/10\/seo-22_2-1024x520.jpg 1024w, https:\/\/tanso-man.com\/media\/wp-content\/uploads\/2023\/10\/seo-22_2-300x152.jpg 300w, https:\/\/tanso-man.com\/media\/wp-content\/uploads\/2023\/10\/seo-22_2-768x390.jpg 768w, https:\/\/tanso-man.com\/media\/wp-content\/uploads\/2023\/10\/seo-22_2.jpg 1280w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>ISSB \u306f 4 \u3064\u306e\u4e3b\u8981\u306a\u76ee\u6a19\u3092\u5b9a\u3081\u3066\u304a\u308a\u3001\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u4e0a\u3067\u516c\u958b\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<ol>\n<li>\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u306e\u4e16\u754c\u7684\u306a\u30d9\u30fc\u30b9\u30e9\u30a4\u30f3\u306e\u57fa\u6e96\u3092\u958b\u767a\u3059\u308b\u3002<\/li>\n\n\n\n<li>\u6295\u8cc7\u5bb6\u306e\u60c5\u5831\u30cb\u30fc\u30ba\u3092\u6e80\u305f\u3059\u305f\u3081\u3002<\/li>\n\n\n\n<li>\u4f01\u696d\u304c\u5305\u62ec\u7684\u306a\u6301\u7d9a\u53ef\u80fd\u6027\u60c5\u5831\u3092\u4e16\u754c\u306e\u8cc7\u672c\u5e02\u5834\u306b\u63d0\u4f9b\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b\u3002\u3068<\/li>\n\n\n\n<li>\u7ba1\u8f44\u533a\u57df\u56fa\u6709\u306e\u958b\u793a\u304a\u3088\u3073\/\u307e\u305f\u306f\u3088\u308a\u5e83\u7bc4\u306a\u5229\u5bb3\u95a2\u4fc2\u8005\u30b0\u30eb\u30fc\u30d7\u3092\u5bfe\u8c61\u3068\u3057\u305f\u958b\u793a\u3068\u306e\u76f8\u4e92\u904b\u7528\u6027\u3092\u4fc3\u9032\u3059\u308b\u305f\u3081\u3002<\/li>\n<\/ol>\n\n\n\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.ifrs.org\/groups\/international-sustainability-standards-board\/\">International Sustainability Standards Board<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">ISSB\u304c\u8d77\u3053\u3059\u3068\u8003\u3048\u3089\u308c\u308b\u5909\u9769<\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"520\" src=\"http:\/\/tanso-man.com\/media\/wp-content\/uploads\/2023\/10\/seo-22_3-1024x520.jpg\" alt=\"\" class=\"wp-image-4620\" srcset=\"https:\/\/tanso-man.com\/media\/wp-content\/uploads\/2023\/10\/seo-22_3-1024x520.jpg 1024w, https:\/\/tanso-man.com\/media\/wp-content\/uploads\/2023\/10\/seo-22_3-300x152.jpg 300w, https:\/\/tanso-man.com\/media\/wp-content\/uploads\/2023\/10\/seo-22_3-768x390.jpg 768w, https:\/\/tanso-man.com\/media\/wp-content\/uploads\/2023\/10\/seo-22_3.jpg 1280w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>ISSB\u306f2021\u5e74\u306b\u8a2d\u7acb\u3055\u308c\u305f\u6bd4\u8f03\u7684\u65b0\u3057\u3044\u67a0\u7d44\u3067\u3042\u308b\u305f\u3081\u3001\u3053\u306eISSB\u304c\u8a2d\u7acb\u3055\u308c\u305f\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u4e0b\u8a18\u306e\u3088\u3046\u306a\u5909\u9769\u304c\u8d77\u3053\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<ul>\n<li><strong>\u56fd\u969b\u7684\u306a\u57fa\u6e96\u306e\u7d71\u4e00<\/strong><\/li>\n\n\n\n<li><strong>\u30ea\u30b9\u30af\u8a55\u4fa1\u3068\u7ba1\u7406\u306e\u5411\u4e0a<\/strong><\/li>\n\n\n\n<li><strong>\u6301\u7d9a\u53ef\u80fd\u6027\u3078\u306e\u79fb\u884c\u306e\u4fc3\u9032<\/strong><\/li>\n<\/ul>\n\n\n\n<p>\u305d\u308c\u305e\u308c\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 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class=\"wp-block-heading\">\u30ea\u30b9\u30af\u8a55\u4fa1\u3068\u7ba1\u7406\u306e\u5411\u4e0a<\/h3>\n\n\n\n<p>ISSB\u306f\u3001\u4f01\u696d\u304c\u6c17\u5019\u5909\u52d5\u3084\u4ed6\u306e\u6301\u7d9a\u53ef\u80fd\u6027\u30ea\u30b9\u30af\u306b\u5bfe\u3057\u3066\u3088\u308a\u52b9\u679c\u7684\u306b\u8a55\u4fa1\u3057\u3001\u7ba1\u7406\u3059\u308b\u305f\u3081\u306e\u57fa\u6e96\u3092\u7b56\u5b9a\u3057\u307e\u3059\u3002<br>\u3053\u308c\u306b\u3088\u308a\u3001\u4f01\u696d\u306f\u81ea\u793e\u306e\u30ea\u30b9\u30af\u30d7\u30ed\u30d5\u30a1\u30a4\u30eb\u3092\u6b63\u78ba\u306b\u628a\u63e1\u3057\u3001\u9069\u5207\u306a\u5bfe\u7b56\u3092\u8b1b\u3058\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"is-style-icon_good\">\u6295\u8cc7\u5bb6\u3084\u91d1\u878d\u6a5f\u95a2\u306f\u3001\u60c5\u5831\u958b\u793a\u3092\u901a\u3058\u3066\u4f01\u696d\u306e\u30ea\u30b9\u30af\u7ba1\u7406\u80fd\u529b\u3092\u8a55\u4fa1\u3057\u3001\u6295\u8cc7\u5224\u65ad\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u6301\u7d9a\u53ef\u80fd\u6027\u3078\u306e\u79fb\u884c\u306e\u4fc3\u9032<\/h3>\n\n\n\n<p>ISSB\u306f\u3001\u4f01\u696d\u304c\u6301\u7d9a\u53ef\u80fd\u306a\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u306b\u79fb\u884c\u3059\u308b\u305f\u3081\u306e\u6307\u91dd\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<br>\u4f01\u696d\u306fISSB\u306e\u57fa\u6e96\u306b\u57fa\u3065\u3044\u3066\u3001\u74b0\u5883\u3078\u306e\u8ca0\u8377\u3092\u8efd\u6e1b\u3057\u3001\u793e\u4f1a\u7684\u30fb\u7d4c\u6e08\u7684\u306a\u4fa1\u5024\u3092\u5275\u9020\u3059\u308b\u30d3\u30b8\u30cd\u30b9\u6d3b\u52d5\u3092\u5c55\u958b\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u307e\u305f\u3001ISSB\u306e\u57fa\u6e96\u306f\u3001\u6295\u8cc7\u5bb6\u3084\u91d1\u878d\u6a5f\u95a2\u306b\u3088\u308b\u6301\u7d9a\u53ef\u80fd\u306a\u6295\u8cc7\u306e\u63a8\u9032\u306b\u3082\u5bc4\u4e0e\u3057\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">ISSB\u306e\u6d3b\u52d5\u5185\u5bb9<\/h2>\n\n\n\n<p>ISSB\u306e\u6d3b\u52d5\u306f\u3001\u4f01\u696d\u306e\u6301\u7d9a\u53ef\u80fd\u6027\u60c5\u5831\u306e\u900f\u660e\u6027\u3068\u4e00\u8cab\u6027\u3092\u5411\u4e0a\u3055\u305b\u308b\u3053\u3068\u3092\u76ee\u6307\u3057\u3066\u3044\u307e\u3059\u3002<br>\u3053\u308c\u306b\u3088\u308a\u3001\u6295\u8cc7\u5bb6\u3084\u91d1\u878d\u6a5f\u95a2\u304c\u6301\u7d9a\u53ef\u80fd\u6027\u306e\u89b3\u70b9\u304b\u3089\u4f01\u696d\u3092\u8a55\u4fa1\u3057\u3001\u610f\u601d\u6c7a\u5b9a\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u4f01\u696d\u306fISSB\u306e\u57fa\u6e96\u306b\u5f93\u3063\u3066\u6301\u7d9a\u53ef\u80fd\u306a\u30d3\u30b8\u30cd\u30b9\u5b9f\u8df5\u3092\u9032\u3081\u3001\u793e\u4f1a\u3084\u74b0\u5883\u3078\u306e\u8ca2\u732e\u3092\u9ad8\u3081\u308b\u3053\u3068\u304c\u671f\u5f85\u3055\u308c\u307e\u3059\u3002<br>ISSB\u306e\u5177\u4f53\u7684\u306a\u6d3b\u52d5\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<p>1.\u6301\u7d9a\u53ef\u80fd\u6027\u57fa\u6e96\u306e\u7b56\u5b9aISSB\u306f\u3001\u4f01\u696d\u304c\u74b0\u5883\u3001\u793e\u4f1a\u3001\u30ac\u30d0\u30ca\u30f3\u30b9\uff08ESG\uff09\u306e\u89b3\u70b9\u304b\u3089\u6301\u7d9a\u53ef\u80fd\u306a\u30d3\u30b8\u30cd\u30b9\u5b9f\u8df5\u3092\u884c\u3046\u305f\u3081\u306e\u56fd\u969b\u57fa\u6e96\u3092\u7b56\u5b9a\u3057\u307e\u3059\u3002<br>\u3053\u308c\u306b\u306f\u3001\u4f01\u696d\u304c\u60c5\u5831\u958b\u793a\u3059\u3079\u304d\u91cd\u8981\u306a\u9805\u76ee\u3084\u6307\u6a19\u3001\u5831\u544a\u65b9\u6cd5\u306a\u3069\u304c\u542b\u307e\u308c\u307e\u3059\u3002<br><strong>ISSB\u306e\u57fa\u6e96\u306f\u3001\u4f01\u696d\u306e\u6301\u7d9a\u53ef\u80fd\u6027\u5831\u544a\u66f8\u3084\u8ca1\u52d9\u5831\u544a\u66f8\u306b\u7d44\u307f\u8fbc\u307e\u308c\u308b\u3053\u3068\u304c\u671f\u5f85\u3055\u308c\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<p>2.\u5229\u5bb3\u95a2\u4fc2\u8005\u306e\u95a2\u4e0e\u3068\u30b3\u30f3\u30b5\u30eb\u30c6\u30fc\u30b7\u30e7\u30f3: ISSB\u306f\u3001\u6301\u7d9a\u53ef\u80fd\u6027\u306b\u95a2\u308f\u308b\u5e45\u5e83\u3044\u5229\u5bb3\u95a2\u4fc2\u8005\u306e\u610f\u898b\u3084\u30cb\u30fc\u30ba\u3092\u8003\u616e\u3057\u307e\u3059\u3002<br>\u4f01\u696d\u3001\u6295\u8cc7\u5bb6\u3001\u898f\u5236\u5f53\u5c40\u3001\u56fd\u969b\u6a5f\u95a2\u3001\u5e02\u6c11\u793e\u4f1a\u56e3\u4f53\u306a\u3069\u304b\u3089\u306e\u30d5\u30a3\u30fc\u30c9\u30d0\u30c3\u30af\u3084\u63d0\u6848\u3092\u53d7\u3051\u5165\u308c\u3001\u57fa\u6e96\u306e\u9032\u5316\u3068\u6539\u5584\u3092\u4fc3\u9032\u3057\u307e\u3059\u3002<br><strong>ISSB\u306f\u3001\u900f\u660e\u6027\u3068\u5305\u62ec\u6027\u3092\u91cd\u8996\u3057\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u5171\u611f\u3068\u5408\u610f\u3092\u5f62\u6210\u3059\u308b\u305f\u3081\u306e\u591a\u69d8\u306a\u95a2\u4fc2\u8005\u3068\u306e\u5bfe\u8a71\u3092\u91cd\u8996\u3057\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<p>3.\u56fd\u969b\u7684\u306a\u9023\u643a\u3068\u8abf\u548c: ISSB\u306f\u3001\u4ed6\u306e\u56fd\u969b\u6a5f\u95a2\u3084\u898f\u5236\u5f53\u5c40\u3068\u306e\u9023\u643a\u3092\u91cd\u8996\u3057\u307e\u3059\u3002<br>\u6301\u7d9a\u53ef\u80fd\u6027\u306b\u95a2\u9023\u3059\u308b\u4ed6\u306e\u30a4\u30cb\u30b7\u30a2\u30c1\u30d6\u3084\u6a19\u6e96\u5316\u56e3\u4f53\u3068\u5354\u529b\u3057\u3001\u91cd\u8907\u3092\u907f\u3051\u3001\u7d71\u4e00\u7684\u306a\u30a2\u30d7\u30ed\u30fc\u30c1\u3092\u8ffd\u6c42\u3057\u307e\u3059\u3002<br><strong>\u307e\u305f\u3001ISSB\u306f\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\uff08IASB\uff09\u3068\u3082\u5354\u529b\u3057\u3001\u8ca1\u52d9\u5831\u544a\u3068\u6301\u7d9a\u53ef\u80fd\u6027\u5831\u544a\u306e\u7d71\u5408\u306b\u5411\u3051\u305f\u53d6\u308a\u7d44\u307f\u3092\u9032\u3081\u3066\u3044\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">TCFD\uff08Task Force on Climate-related Financial Disclosures\uff09\u3068\u306f<\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"520\" src=\"http:\/\/tanso-man.com\/media\/wp-content\/uploads\/2023\/10\/seo-22_4-1024x520.jpg\" alt=\"\" class=\"wp-image-4621\" srcset=\"https:\/\/tanso-man.com\/media\/wp-content\/uploads\/2023\/10\/seo-22_4-1024x520.jpg 1024w, https:\/\/tanso-man.com\/media\/wp-content\/uploads\/2023\/10\/seo-22_4-300x152.jpg 300w, https:\/\/tanso-man.com\/media\/wp-content\/uploads\/2023\/10\/seo-22_4-768x390.jpg 768w, https:\/\/tanso-man.com\/media\/wp-content\/uploads\/2023\/10\/seo-22_4.jpg 1280w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u6c17\u5019\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u958b\u793a\u30bf\u30b9\u30af\u30d5\u30a9\u30fc\u30b9\uff08Task Force on Climate-related Financial Disclosures\uff1aTCFD\uff09\u306f\u3001\u6c17\u5019\u5909\u52d5\u306b\u95a2\u9023\u3059\u308b\u8ca1\u52d9\u60c5\u5831\u306e\u958b\u793a\u306b\u7126\u70b9\u3092\u5f53\u3066\u308b\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u53d6\u308a\u7d44\u307f\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"is-style-big_icon_point\">TCFD\u306f\u3001\u4f01\u696d\u3084\u91d1\u878d\u6a5f\u95a2\u304c\u6c17\u5019\u5909\u52d5\u306e\u30ea\u30b9\u30af\u3068\u6a5f\u4f1a\u3092\u8a55\u4fa1\u3057\u3001\u305d\u308c\u306b\u57fa\u3065\u3044\u305f\u60c5\u5831\u3092\u958b\u793a\u3059\u308b\u3053\u3068\u3092\u5968\u52b1\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>TCFD\u306f\u30012015\u5e74\u306b\u56fd\u969b\u7684\u306a\u91d1\u878d\u5e02\u5834\u306e\u30ea\u30fc\u30c0\u30fc\u30b7\u30c3\u30d7\u3092\u62c5\u3046\u30de\u30a4\u30b1\u30eb\u30fb\u30d6\u30eb\u30fc\u30e0\u30d0\u30fc\u30b0\u6c0f\u3092\u59d4\u54e1\u9577\u3068\u3057\u3066\u8a2d\u7acb\u3055\u308c\u307e\u3057\u305f\u3002<br>\u305d\u306e\u5f8c\u30012016\u5e74\u306b\u306fG20\u306e\u8ca1\u52d9\u5927\u81e3\u3068\u4e2d\u592e\u9280\u884c\u7dcf\u88c1\u306b\u3088\u308bFinancial Stability Board\uff08FSB\uff09\u306b\u3088\u3063\u3066\u6b63\u5f0f\u306b\u767a\u8db3\u3057\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>TCFD\u3067\u306f\u3001\u6c17\u5019\u5909\u52d5\u306e\u8ca1\u52d9\u30ea\u30b9\u30af\u306b\u5bfe\u51e6\u3059\u308b\u305f\u3081\u306e4\u3064\u306e\u4e3b\u8981\u306a\u60c5\u5831\u30ab\u30c6\u30b4\u30ea\u3092\u63d0\u5531\u3057\u3066\u3044\u307e\u3059\u3002<br>\u305d\u308c\u306f\u3001\u4f01\u696d\u3084\u91d1\u878d\u6a5f\u95a2\u304c\u6c17\u5019\u5909\u52d5\u306e\u5f71\u97ff\u3092\u53d7\u3051\u308b\u53ef\u80fd\u6027\u306e\u3042\u308b\u30b7\u30ca\u30ea\u30aa\u5206\u6790\u3001\u6c17\u5019\u5909\u52d5\u306b\u95a2\u9023\u3059\u308b\u6226\u7565\u3001\u7d44\u7e54\u306e\u80fd\u529b\u3068\u30ac\u30d0\u30ca\u30f3\u30b9\u3001\u305d\u3057\u3066\u6c17\u5019\u5909\u52d5\u306b\u95a2\u9023\u3059\u308b\u60c5\u5831\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"is-style-big_icon_point\">TCFD\u306e\u30ac\u30a4\u30c0\u30f3\u30b9\u306b\u5f93\u3063\u305f\u958b\u793a\u306f\u3001\u4f01\u696d\u3084\u6295\u8cc7\u5bb6\u306b\u3068\u3063\u3066\u91cd\u8981\u306a\u60c5\u5831\u6e90\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<br>\u4f01\u696d\u306f\u3001\u6c17\u5019\u5909\u52d5\u306e\u30ea\u30b9\u30af\u7ba1\u7406\u3068\u6a5f\u4f1a\u306e\u6d3b\u7528\u306b\u53d6\u308a\u7d44\u3080\u3053\u3068\u3067\u3001\u9577\u671f\u7684\u306a\u6301\u7d9a\u53ef\u80fd\u6027\u3068\u4fa1\u5024\u5275\u9020\u306b\u5411\u3051\u305f\u53d6\u308a\u7d44\u307f\u3092\u793a\u3059\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u540c\u69d8\u306b\u3001\u6295\u8cc7\u5bb6\u306f\u4f01\u696d\u306e\u6c17\u5019\u5909\u52d5\u3078\u306e\u9732\u5448\u5ea6\u3092\u8a55\u4fa1\u3059\u308b\u3053\u3068\u3067\u3001\u30dd\u30fc\u30c8\u30d5\u30a9\u30ea\u30aa\u306e\u30ea\u30b9\u30af\u7ba1\u7406\u3068\u9577\u671f\u7684\u306a\u6210\u679c\u3092\u5411\u4e0a\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>TCFD\u306f\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u60c5\u5831\u306b\u6c17\u5019\u5909\u52d5\u306e\u89b3\u70b9\u3092\u7d44\u307f\u8fbc\u3080\u3053\u3068\u3067\u3001\u5e02\u5834\u5168\u4f53\u306e\u900f\u660e\u6027\u3068\u6301\u7d9a\u53ef\u80fd\u6027\u3092\u4fc3\u9032\u3057\u3088\u3046\u3068\u3059\u308b\u5305\u62ec\u7684\u306a\u53d6\u308a\u7d44\u307f\u3067\u3059\u3002<br>\u3053\u308c\u306b\u3088\u308a\u3001\u6295\u8cc7\u5bb6\u3084\u91d1\u878d\u6a5f\u95a2\u3001\u898f\u5236\u5f53\u5c40\u3001\u5e02\u5834\u53c2\u52a0\u8005\u304c\u3088\u308a\u660e\u78ba\u306a\u60c5\u5831\u306b\u57fa\u3065\u3044\u3066\u610f\u601d\u6c7a\u5b9a\u3092\u884c\u3044\u3001\u3088\u308a\u6301\u7d9a\u53ef\u80fd\u306a\u7d4c\u6e08\u3078\u306e\u79fb\u884c\u3092\u5b9f\u73fe\u3059\u308b\u3053\u3068\u304c\u671f\u5f85\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n\n\n<h2 class=\"wp-block-heading\">TCFD\u3068ISSB\u306e\u95a2\u4fc2\u6027<\/h2>\n\n\n\n<p>TCFD\u3068ISSB\u306f\u3001\u5171\u306b\u4f01\u696d\u306e\u6301\u7d9a\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u91cd\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3059\u7d44\u7e54\u3067\u3059\u3002<br><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-swl-deep-01-color\">\u307e\u305a\u3001TCFD\u3068ISSB\u306e\u5171\u901a\u70b9\u306f\u3001\u4f01\u696d\u306b\u3088\u308b\u74b0\u5883\u30fb\u6c17\u5019\u5909\u52d5\u306b\u95a2\u3059\u308b\u60c5\u5831\u958b\u793a\u306e\u91cd\u8981\u6027\u3092\u8a8d\u8b58\u3057\u3066\u3044\u308b\u3053\u3068\u3067\u3059\u3002<\/mark><\/strong><\/p>\n\n\n\n<p>\u4e21\u7d44\u7e54\u306f\u3001\u4f01\u696d\u304c\u6c17\u5019\u5909\u52d5\u306e\u30ea\u30b9\u30af\u3068\u6a5f\u4f1a\u306b\u3069\u306e\u3088\u3046\u306b\u5bfe\u51e6\u3057\u3066\u3044\u308b\u304b\u3092\u660e\u78ba\u306b\u958b\u793a\u3059\u308b\u3053\u3068\u3092\u6c42\u3081\u3066\u3044\u307e\u3059\u3002<br>\u3053\u308c\u306b\u3088\u308a\u3001\u6295\u8cc7\u5bb6\u3084\u91d1\u878d\u6a5f\u95a2\u306a\u3069\u306e\u5229\u5bb3\u95a2\u4fc2\u8005\u304c\u6301\u7d9a\u53ef\u80fd\u6027\u306b\u57fa\u3065\u3044\u305f\u610f\u601d\u6c7a\u5b9a\u3092\u884c\u3046\u3053\u3068\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>TCFD\u3068ISSB\u306f\u3001\u4f01\u696d\u306e\u6301\u7d9a\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u60c5\u5831\u958b\u793a\u3092\u901a\u3058\u3066\u3001\u6295\u8cc7\u3084\u7d4c\u6e08\u306e\u4e2d\u3067\u306e\u6301\u7d9a\u53ef\u80fd\u6027\u3078\u306e\u79fb\u884c\u3092\u52a0\u901f\u3055\u305b\u308b\u5f79\u5272\u3092\u679c\u305f\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"is-style-big_icon_point\">\u4e21\u7d44\u7e54\u306e\u53d6\u308a\u7d44\u307f\u306b\u3088\u308a\u3001\u4f01\u696d\u306f\u3088\u308a\u900f\u660e\u6027\u306e\u3042\u308b\u5831\u544a\u3092\u884c\u3044\u3001\u6295\u8cc7\u5bb6\u3084\u91d1\u878d\u6a5f\u95a2\u306f\u6301\u7d9a\u53ef\u80fd\u6027\u3092\u8003\u616e\u3057\u305f\u610f\u601d\u6c7a\u5b9a\u3092\u884c\u3046\u3053\u3068\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u56fd\u969b\u57fa\u6e96\u306e\u52d5\u5411<\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"520\" src=\"http:\/\/tanso-man.com\/media\/wp-content\/uploads\/2023\/10\/seo-22_5-1024x520.jpg\" alt=\"\" class=\"wp-image-4622\" srcset=\"https:\/\/tanso-man.com\/media\/wp-content\/uploads\/2023\/10\/seo-22_5-1024x520.jpg 1024w, https:\/\/tanso-man.com\/media\/wp-content\/uploads\/2023\/10\/seo-22_5-300x152.jpg 300w, https:\/\/tanso-man.com\/media\/wp-content\/uploads\/2023\/10\/seo-22_5-768x390.jpg 768w, https:\/\/tanso-man.com\/media\/wp-content\/uploads\/2023\/10\/seo-22_5.jpg 1280w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p><strong>TCFD\u3068ISSB\u306e\u95a2\u4fc2\u6027\u306f\u3001\u6c17\u5019\u5909\u52d5\u306b\u95a2\u9023\u3059\u308b\u60c5\u5831\u958b\u793a\u3092\u542b\u3080\u6301\u7d9a\u53ef\u80fd\u6027\u5831\u544a\u306e\u4e00\u8cab\u6027\u3092\u9ad8\u3081\u308b\u3053\u3068\u306b\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<p>TCFD\u306e\u30ac\u30a4\u30c0\u30f3\u30b9\u306f\u3001\u4f01\u696d\u304c\u6c17\u5019\u5909\u52d5\u306b\u95a2\u9023\u3059\u308b\u60c5\u5831\u3092\u958b\u793a\u3059\u308b\u969b\u306e\u67a0\u7d44\u307f\u3092\u63d0\u4f9b\u3057\u307e\u3059\u304c\u3001ISSB\u306e\u57fa\u6e96\u306f\u3001\u6301\u7d9a\u53ef\u80fd\u6027\u5831\u544a\u5168\u4f53\u306b\u308f\u305f\u308b\u4e00\u8cab\u6027\u3092\u8ffd\u6c42\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p 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class=\"is-style-big_icon_point\">\u7d50\u679c\u3068\u3057\u3066\u3001TCFD\u3068ISSB\u306e\u95a2\u4fc2\u6027\u306f\u3001\u4f01\u696d\u306e\u6301\u7d9a\u53ef\u80fd\u6027\u5831\u544a\u306e\u8cea\u3068\u4fe1\u983c\u6027\u3092\u5411\u4e0a\u3055\u305b\u308b\u3053\u3068\u304c\u671f\u5f85\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u6295\u8cc7\u5bb6\u3084\u5229\u5bb3\u95a2\u4fc2\u8005\u306f\u3001TCFD\u306e\u30ac\u30a4\u30c0\u30f3\u30b9\u3068ISSB\u306e\u57fa\u6e96\u306b\u57fa\u3065\u3044\u3066\u4f01\u696d\u3092\u8a55\u4fa1\u3057\u3001\u6301\u7d9a\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u610f\u601d\u6c7a\u5b9a\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u4f01\u696d\u306fTCFD\u306e\u30ac\u30a4\u30c0\u30f3\u30b9\u3068ISSB\u306e\u57fa\u6e96\u306b\u5f93\u3063\u3066\u60c5\u5831\u958b\u793a\u3092\u884c\u3046\u3053\u3068\u3067\u3001\u5e02\u5834\u3078\u306e\u900f\u660e\u6027\u3092\u9ad8\u3081\u3001\u6301\u7d9a\u53ef\u80fd\u306a\u30d3\u30b8\u30cd\u30b9\u5b9f\u8df5\u3092\u63a8\u9032\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u4eca\u5f8c\u306e\u5c55\u671b<\/h2>\n\n\n\n<p>\u56fd\u969b\u57fa\u6e96\u306e\u767a\u5c55\u306b\u5411\u3051\u3066\u306f\u3001TCFD\u3068ISSB\u306e\u9023\u643a\u304c\u91cd\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u307e\u3059\u3002<br>\u4e21\u7d44\u7e54\u306f\u6301\u7d9a\u53ef\u80fd\u6027\u5831\u544a\u306e\u4e00\u8cab\u6027\u3092\u9ad8\u3081\u308b\u305f\u3081\u306b\u3001\u65e2\u5b58\u306e\u57fa\u6e96\u3068\u306e\u6574\u5408\u6027\u3092\u56f3\u308b\u3068\u3068\u3082\u306b\u3001\u65b0\u305f\u306a\u57fa\u6e96\u306e\u7b56\u5b9a\u306b\u53d6\u308a\u7d44\u3093\u3067\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3055\u3089\u306b\u3001\u4e16\u754c\u5404\u56fd\u306e\u898f\u5236\u5f53\u5c40\u3084\u76e3\u67fb\u6a5f\u95a2\u3068\u306e\u5354\u529b\u3082\u91cd\u8981\u3067\u3059\u3002<br>\u56fd\u969b\u7684\u306a\u57fa\u6e96\u306e\u666e\u53ca\u3068\u63a1\u7528\u306f\u3001\u4f01\u696d\u306e\u6301\u7d9a\u53ef\u80fd\u6027\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u306e\u6bd4\u8f03\u6027\u3068\u8a55\u4fa1\u306e\u5411\u4e0a\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u4eca\u5f8c\u306e\u5c55\u671b\u3068\u3057\u3066\u3001TCFD\u3068ISSB\u306e\u95a2\u9023\u6027\u3092\u5f37\u5316\u3057\u3001\u6301\u7d9a\u53ef\u80fd\u6027\u5831\u544a\u306e\u4e00\u8cab\u6027\u3068\u4fe1\u983c\u6027\u3092\u9ad8\u3081\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<br>\u4e21\u7d44\u7e54\u306e\u5354\u529b\u306b\u3088\u308a\u3001\u4f01\u696d\u306f\u6c17\u5019\u5909\u52d5\u3084\u6301\u7d9a\u53ef\u80fd\u6027\u306e\u30ea\u30b9\u30af\u3068\u6a5f\u4f1a\u306b\u5bfe\u51e6\u3059\u308b\u305f\u3081\u306e\u5305\u62ec\u7684\u306a\u60c5\u5831\u3092\u63d0\u4f9b\u3057\u3001\u5e02\u5834\u3078\u306e\u900f\u660e\u6027\u3092\u5411\u4e0a\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p 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class=\"wp-block-heading\">\u307e\u3068\u3081<\/h2>\n\n\n\n<p>\u56fd\u969b\u7684\u306a\u6301\u7d9a\u53ef\u80fd\u6027\u5831\u544a\u57fa\u6e96\u306e\u52d5\u5411\u306f\u3001\u307e\u3059\u307e\u3059\u6ce8\u76ee\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br>\u4f01\u696d\u306e\u6301\u7d9a\u53ef\u80fd\u6027\u60c5\u5831\u958b\u793a\u306e\u91cd\u8981\u6027\u304c\u8a8d\u8b58\u3055\u308c\u3001\u6295\u8cc7\u5bb6\u3084\u5229\u5bb3\u95a2\u4fc2\u8005\u304c\u4f01\u696d\u306e\u6301\u7d9a\u53ef\u80fd\u6027\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u3092\u8a55\u4fa1\u3059\u308b\u305f\u3081\u306e\u4e00\u8cab\u6027\u3068\u900f\u660e\u6027\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u6c17\u5019\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u958b\u793a\u30bf\u30b9\u30af\u30d5\u30a9\u30fc\u30b9\uff08Task Force on Climate-related Financial Disclosures\uff1aTCFD\uff09\u3068\u56fd\u969b\u6301\u7d9a\u53ef\u80fd\u6027\u57fa\u6e96\u7406\u4e8b\u4f1a\uff08International Sustainability Standards Board\uff1aISSB\uff09\u306e\u95a2\u4fc2\u6027\u304c\u6ce8\u76ee\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>ISSB\u306f2021\u5e7411\u6708\u306b\u8a2d\u7acb\u3055\u308c\u3001\u4f01\u696d\u3084\u91d1\u878d\u6a5f\u95a2\u306a\u3069\u304c\u4f7f\u7528\u3059\u308b\u6301\u7d9a\u53ef\u80fd\u306a\u7d4c\u6e08\u6d3b\u52d5\u306b\u95a2\u3059\u308b\u56fd\u969b\u57fa\u6e96\u3092\u7b56\u5b9a\u3059\u308b\u3053\u3068\u3092\u76ee\u6307\u3057\u3066\u3044\u307e\u3059\u3002<br>ISSB\u306f4\u3064\u306e\u4e3b\u8981\u306a\u76ee\u6a19\u3092\u6301\u3061\u3001\u4e16\u754c\u7684\u306a\u57fa\u6e96\u306e\u958b\u767a\u3068\u666e\u53ca\u3001\u6295\u8cc7\u5bb6\u306e\u60c5\u5831\u30cb\u30fc\u30ba\u306e\u6e80\u305f\u3057\u3001\u5305\u62ec\u7684\u306a\u6301\u7d9a\u53ef\u80fd\u6027\u60c5\u5831\u3092\u4e16\u754c\u306e\u8cc7\u672c\u5e02\u5834\u306b\u63d0\u4f9b\u3057\u3001\u7ba1\u8f44\u533a\u57df\u56fa\u6709\u306e\u958b\u793a\u3068\u306e\u76f8\u4e92\u904b\u7528\u6027\u3092\u4fc3\u9032\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4e00\u65b9\u3001TCFD\u306f\u6c17\u5019\u5909\u52d5\u306b\u95a2\u9023\u3059\u308b\u8ca1\u52d9\u60c5\u5831\u958b\u793a\u306b\u304a\u3051\u308b\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u67a0\u7d44\u307f\u3092\u63d0\u4f9b\u3057\u3001\u4f01\u696d\u306b\u6c17\u5019\u5909\u52d5\u306e\u30ea\u30b9\u30af\u3068\u6a5f\u4f1a\u306b\u5bfe\u51e6\u3059\u308b\u60c5\u5831\u3092\u958b\u793a\u3059\u308b\u3088\u3046\u5968\u52b1\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p 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href=\"https:\/\/www.ifrs.org\/groups\/international-sustainability-standards-board\/\" title=\"IFRS - International Sustainability Standards Board\">IFRS &#8211; International Sustainability Standards Board<\/a><br><a href=\"https:\/\/tnfd.global\/\" title=\"Task Force on Climate-related Financial Disclosures: TCFD\">Task Force on Climate-related Financial Disclosures: TCFD<\/a><br><a href=\"https:\/\/www.env.go.jp\/policy\/tcfd.html\" title=\"\u74b0\u5883\u7701\u3000\u7dcf\u5408\u74b0\u5883\u653f\u7b56\u3000\u6c17\u5019\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u958b\u793a\u30bf\u30b9\u30af\u30d5\u30a9\u30fc\u30b9\uff08TCFD\uff09\">\u74b0\u5883\u7701\u3000\u7dcf\u5408\u74b0\u5883\u653f\u7b56\u3000\u6c17\u5019\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u958b\u793a\u30bf\u30b9\u30af\u30d5\u30a9\u30fc\u30b9\uff08TCFD\uff09<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u8fd1\u5e74\u3001\u56fd\u969b\u7684\u306a\u6301\u7d9a\u53ef\u80fd\u6027\u5831\u544a\u57fa\u6e96\u306e\u52d5\u5411\u304c\u6ce8\u76ee\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4f01\u696d\u306e\u6301\u7d9a\u53ef\u80fd\u6027\u60c5\u5831\u958b\u793a\u306e\u91cd\u8981\u6027\u304c\u8a8d\u8b58\u3055\u308c\u3001\u6295\u8cc7\u5bb6\u3084\u5229\u5bb3\u95a2\u4fc2\u8005\u304c\u4f01\u696d\u306e\u6301\u7d9a\u53ef\u80fd\u6027\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u3092\u8a55\u4fa1\u3059\u308b\u305f\u3081\u306e\u4e00\u8cab\u6027\u3068\u900f\u660e\u6027\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002 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