{"id":80872,"date":"2025-03-28T17:11:08","date_gmt":"2025-03-28T08:11:08","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=80872"},"modified":"2026-04-22T18:03:38","modified_gmt":"2026-04-22T09:03:38","slug":"ifrs%e7%ac%ac18%e5%8f%b7%e3%80%8c%e8%b2%a1%e5%8b%99%e8%ab%b8%e8%a1%a8%e3%81%ab%e3%81%8a%e3%81%91%e3%82%8b%e8%a1%a8%e7%a4%ba%e5%8f%8a%e3%81%b3%e9%96%8b%e7%a4%ba%e3%80%8d%e3%81%a8%e3%81%af%ef%bc%9f-2-4","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/80872\/","title":{"rendered":"IFRS S2\u53f7\u300c\u6c17\u5019\u95a2\u9023\u958b\u793a\u300d\u3068\u306f\uff1fS1\u53f7\u30fbTCFD\u3068\u306e\u9055\u3044\u3084\u7523\u696d\u5225\u30ac\u30a4\u30c0\u30f3\u30b9\u3082"},"content":{"rendered":"

IFRS<\/a>2\u53f7\u306f\u3001\u6c17\u5019\u5909\u52d5\u306b\u95a2\u308f\u308b\u30ea\u30b9\u30af\u3084\u6a5f\u4f1a\u3092\u4f01\u696d\u304c\u8ca1\u52d9\u60c5\u5831\u3068\u6574\u5408\u6027\u3092\u78ba\u4fdd\u3057\u306a\u304c\u3089\u958b\u793a\u3059\u308b\u305f\u3081\u306e\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96<\/a>\u3067\u3059\u3002\u6295\u8cc7\u5bb6\u3084\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u304c\u4f01\u696d\u306e\u5c06\u6765\u4fa1\u5024\u3084\u30ea\u30b9\u30af\u3092\u8a55\u4fa1\u3057\u3084\u3059\u304f\u306a\u308b\u3088\u3046\u3001\u6c17\u5019\u95a2\u9023\u958b\u793a\u306e\u539f\u5247\u3084\u6307\u91dd\u304c\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u672c\u8a18\u4e8b\u3067\u306f\u3001S1\u53f7\u3084TCFD\u3068\u306e\u9055\u3044\u3001\u7523\u696d\u5225\u30ac\u30a4\u30c0\u30f3\u30b9\u3001\u65e5\u672c\u8a9e\u8a33\u306e\u5165\u624b\u65b9\u6cd5\u306a\u3069\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n

<\/div>

IFRS S2\u53f7\u300c\u6c17\u5019\u95a2\u9023\u958b\u793a\u300d\u3068\u306f<\/h2>\n

IFRS S2\u53f7\u306f\u3001\u4f01\u696d\u304c\u6c17\u5019\u5909\u52d5\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u8ca1\u52d9\u5831\u544a\u3068\u4e00\u8cab\u3057\u305f\u5f62\u3067\u958b\u793a\u3059\u308b\u305f\u3081\u306e\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u3067\u3059\u3002<\/b><\/span>\u6295\u8cc7\u5bb6\u306b\u3068\u3063\u3066\u91cd\u8981\u306a\u6c17\u5019\u30ea\u30b9\u30af\u30fb\u6a5f\u4f1a\u306e\u60c5\u5831\u3092\u660e\u78ba\u306b\u793a\u3059\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n

IFRS S2\u53f7\u306e\u76ee\u7684<\/h3>\n

IFRS S2\u53f7\u304c\u5236\u5b9a\u3055\u308c\u305f\u4e3b\u306a\u76ee\u7684\u306f\u3001\u4f01\u696d\u304c\u76f4\u9762\u3059\u308b\u6c17\u5019\u95a2\u9023\u306e\u30ea\u30b9\u30af\u3084\u6a5f\u4f1a\u3092\u8ca1\u52d9\u60c5\u5831\u3068\u7d71\u5408\u3057\u3066\u958b\u793a\u3057\u3001\u6295\u8cc7\u5bb6\u304c\u9069\u5207\u306a\u6295\u8cc7\u5224\u65ad\u3092\u884c\u3048\u308b\u3088\u3046\u306b\u652f\u63f4\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/b><\/span><\/p>\n

\u6c17\u5019\u5909\u52d5\u306b\u3088\u308b\u5f71\u97ff\u306f\u3001\u6280\u8853\u9769\u65b0\u3084\u65b0\u5e02\u5834\u306e\u8a95\u751f\u3001\u3042\u308b\u3044\u306f\u539f\u6750\u6599\u30b3\u30b9\u30c8\u306e\u5909\u52d5\u3084\u65e2\u5b58\u5e02\u5834\u306e\u7e2e\u5c0f\u3001\u6d88\u6ec5\u306a\u3069\u3001\u591a\u5c90\u306b\u308f\u305f\u308a\u307e\u3059\u3002\u3053\u308c\u3089\u3092\u8ca1\u52d9\u8af8\u8868<\/a>\u306b\u3082\u53cd\u6620\u3067\u304d\u308b\u3088\u3046\u3001S2\u53f7\u3067\u306f\u958b\u793a\u5185\u5bb9\u3084\u958b\u793a\u65b9\u6cd5\u306e\u6307\u91dd\u3092\u793a\u3057\u3001\u696d\u754c\u3084\u898f\u6a21\u306b\u95a2\u308f\u3089\u305a\u3001\u4e00\u8cab\u6027\u30fb\u6bd4\u8f03\u53ef\u80fd\u6027\u306e\u9ad8\u3044\u60c5\u5831\u63d0\u4f9b\u3092\u76ee\u6307\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n

IFRS S2\u53f7\u306e\u9069\u7528\u7bc4\u56f2<\/h3>\n

IFRS S2\u53f7\u306e\u9069\u7528\u7bc4\u56f2\u306f\u4e0a\u5834\u30fb\u975e\u4e0a\u5834\u3084\u4f01\u696d\u898f\u6a21\u554f\u308f\u305a\u3001\u6295\u8cc7\u5bb6\u3084\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u60c5\u5831\u516c\u958b\u3092\u6c42\u3081\u3089\u308c\u308b\u983b\u5ea6\u304c\u9ad8\u3044\u4f01\u696d\u304c\u4e2d\u5fc3\u3067\u3059\u3002<\/b><\/span>\u5177\u4f53\u7684\u306b\u306f\u3001\u6c17\u5019\u5909\u52d5\u306b\u3088\u308b\u8ca1\u52d9\u30ea\u30b9\u30af\u304c\u5c06\u6765\u7684\u306a\u4e8b\u696d\u7d99\u7d9a\u3084\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306b\u91cd\u5927\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u4f01\u696d\u304c\u5bfe\u8c61\u3068\u306a\u308a\u5f97\u307e\u3059\u3002<\/p>\n

\u5404\u56fd\u306e\u6cd5\u5236\u5ea6\u3084\u898f\u5236\u5f53\u5c40\u306e\u65b9\u91dd\u306b\u3088\u308a\u3001\u9069\u7528\u304c\u5f37\u5236\u3055\u308c\u308b\u4f01\u696d\u306e\u7bc4\u56f2\u306f\u7570\u306a\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u7279\u306b\u30b0\u30ed\u30fc\u30d0\u30eb\u306b\u4e8b\u696d\u3092\u5c55\u958b\u3059\u308b\u4f01\u696d\u306f\u65e9\u3081\u306b\u5bfe\u5fdc\u3059\u308b\u306e\u304c\u671b\u307e\u3057\u3044\u3067\u3059\u3002<\/p>\n

IFRS S2\u53f7\u306e\u9069\u7528\u6642\u671f<\/h3>\n

IFRS S2\u53f7\u306f\u30012023\u5e746\u6708\u306b\u6700\u7d42\u57fa\u6e96\u304c\u516c\u8868\u3055\u308c\u30012024\u5e74\u4ee5\u964d\u306e\u4f1a\u8a08\u671f\u9593<\/a>\u304b\u3089\u306e\u9069\u7528\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u305f\u3060\u3057\u3001\u56fd\u3084\u5730\u57df\u306b\u3088\u3063\u3066\u5c0e\u5165\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306f\u7570\u306a\u308a\u3001\u65e5\u672c\u56fd\u5185\u3067\u3082\u91d1\u878d\u5e81\u3084\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a<\/a>\u304c\u7fa9\u52d9\u5316\u3082\u542b\u3081\u3066\u8a73\u7d30\u3092\u691c\u8a0e\u4e2d\u3067\u3059\u3002<\/b><\/span><\/p>\n

\u4f01\u696d\u3068\u3057\u3066\u306f\u3001\u65e9\u3081\u306bS2\u53f7\u306e\u8981\u4ef6\u3084\u5185\u5bb9\u3092\u7406\u89e3\u3057\u3001\u81ea\u793e\u306e\u958b\u793a\u4f53\u5236\u3092\u6574\u5099\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u30ea\u30b9\u30af\u7ba1\u7406\u3084\u6295\u8cc7\u5bb6\u5bfe\u5fdc\u306e\u9762\u3067\u6709\u52b9\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n

IFRS S1\u53f7\u3068S2\u53f7\u306e\u95a2\u4fc2<\/h2>\n

IFRS S1\u53f7\u306f\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u60c5\u5831\u5168\u822c\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u300c\u5168\u822c\u7684\u8981\u6c42\u4e8b\u9805\u300d\u3092\u898f\u5b9a\u3057\u305f\u57fa\u6e96\u3067\u3059\u3002\u4e00\u65b9\u3001IFRS S2\u53f7\u306f\u6c17\u5019\u5909\u52d5\u306b\u7279\u5316\u3057\u305f\u958b\u793a\u57fa\u6e96\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u3064\u307e\u308a\u3001S1\u53f7\u304c\u5927\u67a0\u3068\u306a\u308b\u7db2\u7f85\u7684\u306a\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3092\u63d0\u4f9b\u3059\u308b\u3082\u306e\u3067\u3042\u308a\u3001S2\u53f7\u306f\u6c17\u5019\u95a2\u9023\u958b\u793a\u306b\u7126\u70b9\u3092\u5f53\u3066\u3066\u8a73\u7d30\u3092\u88dc\u5b8c\u3059\u308b\u4f4d\u7f6e\u3065\u3051\u3067\u3059\u3002<\/b><\/span>\u4f01\u696d\u306f\u307e\u305aS1\u53f7\u306e\u57fa\u672c\u539f\u5247\u3092\u8e0f\u307e\u3048\u3064\u3064\u3001\u6c17\u5019\u5909\u52d5\u30ea\u30b9\u30af\u3068\u6a5f\u4f1a\u306e\u91cd\u8981\u6027\u304c\u9ad8\u3044\u5834\u5408\u306b\u306f\u3001S2\u53f7\u3067\u3055\u3089\u306b\u8a73\u7d30\u306a\u958b\u793a\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u3067\u3059\u3002<\/p>\n

IFRS S2\u53f7\u3068TCFD\u306e\u9055\u3044<\/h2>\n

TCFD\uff08\u6c17\u5019\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u958b\u793a\u30bf\u30b9\u30af\u30d5\u30a9\u30fc\u30b9\uff09\u306f\u3001\u91d1\u878d\u5b89\u5b9a\u7406\u4e8b\u4f1a\uff08FSB\uff09\u304c\u63d0\u8a00\u3057\u305f\u6c17\u5019\u95a2\u9023\u30ea\u30b9\u30af\u306b\u95a2\u3059\u308b\u958b\u793a\u306e\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3067\u3042\u308a\u3001\u300c\u30ac\u30d0\u30ca\u30f3\u30b9\u300d\u300c\u6226\u7565\u300d\u300c\u30ea\u30b9\u30af\u7ba1\u7406\u300d\u300c\u6307\u6a19\u3068\u76ee\u6a19\u300d\u3068\u3044\u30464\u3064\u306e\u67f1\u3092\u63d0\u793a\u3057\u3066\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n

\u4e00\u65b9\u3001IFRS S2\u53f7\u306fTCFD\u306e\u8003\u3048\u65b9\u3092\u53d6\u308a\u8fbc\u307f\u3064\u3064\u3082\u3001\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u3068\u3057\u3066\u3088\u308a\u53b3\u5bc6\u306a\u5831\u544a\u8981\u4ef6\u3084\u6bd4\u8f03\u53ef\u80fd\u6027\u306e\u9ad8\u3044\u4f1a\u8a08\u51e6\u7406\u3092\u76ee\u6307\u3057\u305f\u3082\u306e\u3067\u3059\u3002TCFD\u304c\u81ea\u4e3b\u7684\u306a\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u8272\u3092\u6b8b\u3059\u306e\u306b\u5bfe\u3057\u3001IFRS S2\u53f7\u306f\u4f1a\u8a08\u57fa\u6e96\u3068\u3057\u3066\u6e96\u62e0\u8868\u660e\u304c\u53ef\u80fd\u306a\u67a0\u7d44\u307f\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/p>\n

IFRS S2\u53f7\u306e\u30b3\u30a2\u30fb\u30b3\u30f3\u30c6\u30f3\u30c4<\/h2>\n

IFRS S2\u53f7\u306e\u30b3\u30a2\u30fb\u30b3\u30f3\u30c6\u30f3\u30c4\u306f\u3001\u300c\u30ac\u30d0\u30ca\u30f3\u30b9\u300d\u300c\u6226\u7565\u300d\u300c\u30ea\u30b9\u30af\u7ba1\u7406\u300d\u300c\u6307\u6a19\u53ca\u3073\u76ee\u6a19\u300d\u306e4\u3064\u306e\u8981\u7d20\u304b\u3089\u69cb\u6210\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u308c\u305e\u308c\u306e\u9805\u76ee\u3067\u4f55\u304c\u6c42\u3081\u3089\u308c\u308b\u306e\u304b\u3001\u4ee5\u4e0b\u3067\u8a73\u3057\u304f\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n

\u30ac\u30d0\u30ca\u30f3\u30b9<\/h3>\n

IFRS S2\u53f7\u3067\u306f\u3001\u6c17\u5019\u95a2\u9023\u30ea\u30b9\u30af\u3068\u6a5f\u4f1a\u306b\u5bfe\u3059\u308b\u30ac\u30d0\u30ca\u30f3\u30b9\u4f53\u5236\u306e\u660e\u78ba\u5316\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/b><\/span>\u4f8b\u3048\u3070\u3001\u53d6\u7de0\u5f79\u4f1a<\/a>\u3084\u7d4c\u55b6\u9663\u304c\u3069\u306e\u7a0b\u5ea6\u6c17\u5019\u5909\u52d5\u554f\u984c\u3092\u76e3\u7763\u3057\u3066\u3044\u308b\u304b\u3001\u8b70\u8ad6\u306e\u983b\u5ea6\u3084\u7d44\u7e54\u69cb\u9020\u3092\u542b\u3081\u305f\u4f53\u5236\u304c\u6574\u3063\u3066\u3044\u308b\u304b\u3068\u3044\u3063\u305f\u4e8b\u9805\u304c\u6319\u3052\u3089\u308c\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u59d4\u54e1\u4f1a\u306e\u8a2d\u7f6e\u3084\u7d4c\u55b6\u30c8\u30c3\u30d7\u306e\u30b3\u30df\u30c3\u30c8\u30e1\u30f3\u30c8\u306a\u3069\u304c\u91cd\u8981\u8996\u3055\u308c\u307e\u3059\u3002<\/p>\n

\u6295\u8cc7\u5bb6\u3084\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u306f\u3053\u308c\u3089\u306e\u60c5\u5831\u3092\u901a\u3058\u3066\u3001\u4f01\u696d\u304c\u3069\u306e\u7a0b\u5ea6\u7a4d\u6975\u7684\u306b\u6c17\u5019\u5909\u52d5\u30ea\u30b9\u30af\u306b\u5bfe\u5fdc\u3057\u3088\u3046\u3068\u3057\u3066\u3044\u308b\u304b\u3092\u5224\u65ad\u3057\u307e\u3059\u3002<\/p>\n

\u6226\u7565<\/h3>\n

\u6226\u7565\u306e\u958b\u793a\u3067\u306f\u3001\u6c17\u5019\u5909\u52d5\u304c\u4f01\u696d\u306e\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u3084\u7d4c\u55b6\u6226\u7565\u306b\u3069\u306e\u3088\u3046\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u304b\u3001\u9577\u671f\u7684\u8996\u70b9\u3092\u542b\u3081\u3066\u8aac\u660e\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/b><\/span>\u4f8b\u3048\u3070\u3001\u6e29\u5ba4\u52b9\u679c\u30ac\u30b9\u306e\u6392\u51fa\u524a\u6e1b\u76ee\u6a19\u3084\u3001\u518d\u751f\u53ef\u80fd\u30a8\u30cd\u30eb\u30ae\u30fc\u306e\u5c0e\u5165\u8a08\u753b\u306a\u3069\u3001\u5177\u4f53\u7684\u306a\u6226\u7565\u3084\u30ed\u30fc\u30c9\u30de\u30c3\u30d7\u3092\u793a\u3059\u3053\u3068\u3067\u3001\u6295\u8cc7\u5bb6\u3084\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u306b\u4f01\u696d\u306e\u5c06\u6765\u50cf\u3092\u30a4\u30e1\u30fc\u30b8\u3055\u305b\u3084\u3059\u304f\u3057\u307e\u3059\u3002<\/p>\n

\u30b7\u30ca\u30ea\u30aa\u5206\u6790\u3084\u5e02\u5834\u52d5\u5411\u306e\u8abf\u67fb\u7d50\u679c\u306a\u3069\u3092\u7528\u3044\u3066\u3001\u30ea\u30b9\u30af\u30fb\u6a5f\u4f1a\u3092\u5b9a\u91cf\u7684\u306b\u628a\u63e1\u3059\u308b\u53d6\u308a\u7d44\u307f\u3082\u63a8\u5968\u3055\u308c\u307e\u3059\u3002<\/p>\n

\u30ea\u30b9\u30af\u7ba1\u7406<\/h3>\n

\u30ea\u30b9\u30af\u7ba1\u7406\u306e\u958b\u793a\u3067\u306f\u3001\u4f01\u696d\u304c\u6c17\u5019\u95a2\u9023\u30ea\u30b9\u30af\u3092\u3069\u306e\u3088\u3046\u306b\u8b58\u5225\u30fb\u8a55\u4fa1\u30fb\u512a\u5148\u9806\u4f4d\u3065\u3051\u3057\u3001\u5b9f\u969b\u306b\u3069\u306e\u3088\u3046\u306a\u65bd\u7b56\u3092\u8b1b\u3058\u3066\u3044\u308b\u304b\u3092\u660e\u78ba\u306b\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/b><\/span>\u7269\u7406\u7684\u30ea\u30b9\u30af\uff08\u7570\u5e38\u6c17\u8c61\u306a\u3069\uff09\u3084\u79fb\u884c\u30ea\u30b9\u30af\uff08\u4f4e\u70ad\u7d20\u7d4c\u6e08\u3078\u306e\u30b7\u30d5\u30c8\u306b\u4f34\u3046\u898f\u5236\u5909\u66f4\u306a\u3069\uff09\u306a\u3069\u3001\u6c17\u5019\u5909\u52d5\u7279\u6709\u306e\u30ea\u30b9\u30af\u3092\u5177\u4f53\u7684\u306b\u958b\u793a\u3057\u3001\u305d\u306e\u7ba1\u7406\u4f53\u5236\u3084\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u65b9\u6cd5\u3092\u793a\u3057\u307e\u3059\u3002<\/p>\n

\u3053\u3046\u3057\u305f\u60c5\u5831\u3092\u6bd4\u8f03\u3059\u308b\u3053\u3068\u3067\u3001\u6295\u8cc7\u5bb6\u3084\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u306f\u4f01\u696d\u306e\u30ea\u30b9\u30af\u7ba1\u7406\u306e\u4f53\u5236\u3092\u5ba2\u89b3\u7684\u306b\u8a55\u4fa1\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308b\u306e\u3067\u3059\u3002<\/p>\n

\u6307\u6a19\u53ca\u3073\u76ee\u6a19<\/h3>\n

\u6307\u6a19\u53ca\u3073\u76ee\u6a19\u306e\u958b\u793a\u3067\u306f\u3001\u4f01\u696d\u304c\u3069\u306e\u3088\u3046\u306aKPI\u3092\u8a2d\u5b9a\u3057\u3001\u3069\u306e\u3088\u3046\u306b\u9032\u6357\u72b6\u6cc1\u3092\u6e2c\u5b9a\u3057\u3066\u3044\u308b\u304b\u3092\u793a\u3057\u307e\u3059\u3002<\/b><\/span>\u6e29\u5ba4\u52b9\u679c\u30ac\u30b9\u6392\u51fa\u91cf\u3001\u30a8\u30cd\u30eb\u30ae\u30fc\u4f7f\u7528\u91cf\u3001\u3042\u308b\u3044\u306f\u88fd\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u30e9\u30a4\u30d5\u30b5\u30a4\u30af\u30eb\u306b\u304a\u3051\u308b\u74b0\u5883\u8ca0\u8377\u306a\u3069\u3001\u591a\u89d2\u7684\u306b\u6307\u6a19\u3092\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u304c\u671b\u307e\u308c\u307e\u3059\u3002<\/p>\n

\u307e\u305f\u3001\u5177\u4f53\u7684\u306a\u524a\u6e1b\u76ee\u6a19\u3084\u9054\u6210\u6642\u671f\u306a\u3069\u3092\u793a\u3059\u3053\u3068\u3067\u3001\u6295\u8cc7\u5bb6\u306f\u4f01\u696d\u306e\u30b3\u30df\u30c3\u30c8\u30e1\u30f3\u30c8\u3084\u5b9f\u884c\u529b\u3092\u5224\u65ad\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002\u5831\u544a\u671f\u9593\u3054\u3068\u306e\u6570\u5024\u6bd4\u8f03\u3082\u91cd\u8981\u3067\u3059\u3002<\/p>\n

IFRS S2\u53f7\u306e\u9069\u7528\u306b\u3088\u308b\u4f01\u696d\u3078\u306e\u5f71\u97ff<\/h2>\n

IFRS S2\u53f7\u304c\u9069\u7528\u3055\u308c\u308b\u3068\u3001\u4f01\u696d\u306f\u6c17\u5019\u5909\u52d5\u306b\u3088\u308b\u30ea\u30b9\u30af\u3068\u6a5f\u4f1a\u3092\u3001\u8ca1\u52d9\u5831\u544a\u3068\u540c\u7b49\u306e\u7cbe\u5ea6\u3067\u958b\u793a\u3059\u308b\u5fc5\u8981\u304c\u751f\u3058\u307e\u3059\u3002<\/b><\/span>\u3053\u308c\u3092\u5b9f\u73fe\u3059\u308b\u305f\u3081\u306b\u306f\u5185\u90e8\u7d71\u5236<\/a>\u3084\u30c7\u30fc\u30bf\u53ce\u96c6\u306e\u4ed5\u7d44\u307f\u5f37\u5316\u3001\u5c02\u9580\u4eba\u6750\u306e\u78ba\u4fdd\u306a\u3069\u3092\u5b9f\u884c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u77ed\u671f\u7684\u306b\u306f\u5c0e\u5165\u30b3\u30b9\u30c8\u304c\u5897\u52a0\u3059\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n

\u3057\u304b\u3057\u3001\u4e2d\u9577\u671f\u7684\u306b\u306f\u3001\u30ea\u30b9\u30af\u306e\u65e9\u671f\u767a\u898b\u3084\u6295\u8cc7\u5bb6\u30fb\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u304b\u3089\u306e\u4fe1\u983c\u5411\u4e0a\u3001\u74b0\u5883\u898f\u5236\u3078\u306e\u8fc5\u901f\u306a\u5bfe\u5fdc\u306a\u3069\u306e\u30e1\u30ea\u30c3\u30c8\u304c\u5f97\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

IFRS S2\u53f7\u306e\u539f\u6587\u30fb\u65e5\u672c\u8a9e\u8a33\u306e\u5165\u624b\u65b9\u6cd5<\/h2>\n

IFRS S2\u53f7\u306e\u539f\u6587\u53ca\u3073\u65e5\u672c\u8a9e\u8a33\u306f\u3001\u4e3b\u306bIFRS\u8ca1\u56e3\u3084\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u3001\u516c\u76ca\u8ca1\u56e3\u6cd5\u4eba\u8ca1\u52d9\u4f1a\u8a08<\/a>\u57fa\u6e96\u6a5f\u69cb\u306e\u516c\u5f0f\u30b5\u30a4\u30c8\u3067\u63d0\u4f9b\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u539f\u6587\u300cIFRS S2 Climate-related Disclosures\u300d<\/h3>\n

IFRS\u8ca1\u56e3\u306e\u516c\u5f0fWeb\u30b5\u30a4\u30c8\u306b\u3066\u3001\u300cIFRS S2 Climate-related Disclosures\u300d\u3068\u3057\u3066\u82f1\u8a9e\u7248\u304c\u516c\u958b\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span>\u82f1\u8a9e\u539f\u6587\u306b\u306f\u3001\u958b\u793a\u9805\u76ee\u306e\u8a73\u7d30\u3084\u9069\u7528\u4e0a\u306e\u7559\u610f\u70b9\u306a\u3069\u304c\u7db2\u7f85\u7684\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u4f01\u696d\u304cIFRS S2\u53f7\u5c0e\u5165\u30d7\u30ed\u30bb\u30b9\u3092\u691c\u8a0e\u3059\u308b\u3046\u3048\u3067\u306e\u53c2\u8003\u8cc7\u6599\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u6700\u65b0\u306e\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\u3084\u89e3\u91c8\u6307\u91dd\u306a\u3069\u3082\u968f\u6642\u767a\u8868\u3055\u308c\u308b\u305f\u3081\u3001\u5b9a\u671f\u7684\u306b\u516c\u5f0f\u30b5\u30a4\u30c8\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n

\u53c2\u8003\uff1aIFRS S2 Climate-related Disclosures\uff5cIFRS<\/a><\/p>\n

\u65e5\u672c\u8a9e\u8a33\u300cIFRS S2\u53f7 \u6c17\u5019\u95a2\u9023\u958b\u793a\u300d<\/h3>\n

IFRS S2\u53f7\u306e\u65e5\u672c\u8a9e\u8a33\u306b\u3064\u3044\u3066\u306f\u3001IFRS\u8ca1\u56e3\u306e\u65e5\u672c\u8a9e\u30b5\u30a4\u30c8\u306b\u63b2\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span>\u65e9\u3081\u306b\u76ee\u3092\u901a\u3057\u3001\u5bfe\u5fdc\u6e96\u5099\u3092\u9032\u3081\u308b\u3053\u3068\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\n

\u53c2\u8003\uff1a2023 – Issued Standards\uff5cIFRS<\/a><\/p>\n

IFRS S2\u53f7\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u7523\u696d\u5225\u30ac\u30a4\u30c0\u30f3\u30b9\u3068\u306f<\/h2>\n

IFRS S2\u53f7\u306e\u8981\u6c42\u4e8b\u9805\u3092\u3088\u308a\u305d\u306e\u4f01\u696d\u306b\u5408\u308f\u305b\u305f\u5b9f\u52d9\u7684\u306b\u843d\u3068\u3057\u8fbc\u3080\u305f\u3081\u306b\u3001\u300c\u7523\u696d\u5225\u30ac\u30a4\u30c0\u30f3\u30b9\u300d\u304c\u63d0\u4f9b\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n

\u4f8b\u3048\u3070\u3001\u30a8\u30cd\u30eb\u30ae\u30fc\u3001\u88fd\u9020\u696d\u3001\u91d1\u878d\u306a\u3069\u3001\u696d\u7a2e\u3054\u3068\u306b\u30ea\u30b9\u30af\u30fb\u6a5f\u4f1a\u3084\u6e2c\u5b9a\u65b9\u6cd5\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u305d\u308c\u305e\u308c\u306b\u5408\u308f\u305b\u305f\u5177\u4f53\u7684\u306a\u958b\u793a\u4e8b\u4f8b\u3084\u30d9\u30b9\u30c8\u30d7\u30e9\u30af\u30c6\u30a3\u30b9\u304c\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u3063\u3066\u3001\u4f01\u696d\u306f\u81ea\u793e\u306b\u5408\u3063\u305f\u6c17\u5019\u95a2\u9023\u958b\u793a\u3092\u52b9\u7387\u7684\u306b\u884c\u3044\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n

S2\u53f7\u3092\u6d3b\u7528\u3057\u3066\u6c17\u5019\u5909\u52d5\u30ea\u30b9\u30af\u306b\u53d6\u308a\u7d44\u3080\u4f01\u696d\u4f53\u5236\u306e\u69cb\u7bc9\u3092<\/h2>\n

IFRS S2\u53f7\u306e\u5c0e\u5165\u306b\u3088\u308a\u3001\u4f01\u696d\u304c\u6c17\u5019\u5909\u52d5\u30ea\u30b9\u30af\u3092\u8ca1\u52d9\u7684\u306b\u6349\u3048\u3001\u5177\u4f53\u7684\u306a\u65bd\u7b56\u3084\u9577\u671f\u6226\u7565\u306e\u7b56\u5b9a\u306b\u3064\u306a\u3052\u308b\u52d5\u304d\u304c\u52a0\u901f\u3059\u308b\u3053\u3068\u304c\u4e88\u60f3\u3055\u308c\u307e\u3059\u3002<\/p>\n

\u7279\u306b\u30b0\u30ed\u30fc\u30d0\u30eb\u5c55\u958b\u3092\u76ee\u6307\u3059\u4f01\u696d\u3084\u3001\u6295\u8cc7\u5bb6\u30fb\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u3068\u306e\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u3092\u5f37\u5316\u3057\u305f\u3044\u4f01\u696d\u306b\u3068\u3063\u3066\u3001S2\u53f7\u306f\u4fa1\u5024\u306e\u3042\u308b\u57fa\u6e96\u3068\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n

\u4eca\u5f8c\u307e\u3059\u307e\u3059S1\u53f7\u3084TCFD\u3068\u9023\u643a\u3057\u305f\u60c5\u5831\u958b\u793a\u3001\u3055\u3089\u306b\u306f\u7523\u696d\u5225\u30ac\u30a4\u30c0\u30f3\u30b9\u306e\u6d3b\u7528\u3092\u901a\u3058\u3066\u3001\u3088\u308a\u4fe1\u983c\u6027\u3068\u900f\u660e\u6027\u306e\u9ad8\u3044\u6c17\u5019\u95a2\u9023\u60c5\u5831\u306e\u63d0\u4f9b\u304c\u6c42\u3081\u3089\u308c\u308b\u3088\u3046\u306b\u306a\u308b\u306f\u305a\u3067\u3059\u3002\u65e9\u3081\u306e\u7406\u89e3\u3068\u6e96\u5099\u304c\u3001\u4f01\u696d\u4fa1\u5024\u306e\u5411\u4e0a\u306b\u3064\u306a\u304c\u308b\u4e00\u6b69\u3068\u306a\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

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