{"id":80894,"date":"2025-03-28T17:39:30","date_gmt":"2025-03-28T08:39:30","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=80894"},"modified":"2025-09-04T08:50:46","modified_gmt":"2025-09-03T23:50:46","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-2-7","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/80894\/","title":{"rendered":"ISSB\u3068\u306f\uff1fIFRS\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96\u306e\u5185\u5bb9\u3084\u4eca\u5f8c\u306e\u52d5\u5411\u3092\u89e3\u8aac"},"content":{"rendered":"

IFRS<\/a>\u3068\u306f\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002\u30b0\u30ed\u30fc\u30d0\u30eb\u5316\u304c\u9032\u3080\u4e2d\u3001\u4e16\u754c\u3067\u4f1a\u8a08\u57fa\u6e96<\/a>\u3092\u7d71\u4e00\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u306b\u5236\u5b9a\u3055\u308c\u307e\u3057\u305f\u3002\u3053\u308c\u306b\u95a2\u9023\u3057\u3066ISSB\u3068\u3044\u3046\u6a5f\u95a2\u304c\u8a2d\u7acb\u3055\u308c\u305f\u306e\u3067\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001ISSB\u306e\u6982\u8981\u3068IFRS\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96\uff08S1\u30fbS2\uff09\u306e\u30dd\u30a4\u30f3\u30c8\u3001\u65e5\u672c\u3067\u306e\u52d5\u5411\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n

<\/div>

ISSB\uff08\u56fd\u969b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u5be9\u8b70\u4f1a\uff09\u3068\u306f<\/h2>\n

ISSB\uff08International Sustainability Standards Board\uff1a\u56fd\u969b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u5be9\u8b70\u4f1a\uff09\u306f\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306b\u95a2\u3059\u308b\u958b\u793a\u57fa\u6e96\u3092\u56fd\u969b\u7684\u306b\u7b56\u5b9a\u30fb\u7d71\u5408\u3059\u308b\u6a5f\u95a2\u3067\u3059\u3002<\/b><\/span>\u8fd1\u5e74\u3001\u4f01\u696d\u306b\u304a\u3044\u3066\u306f\u7279\u306b\u6c17\u5019\u5909\u52d5\u3084ESG\uff08\u74b0\u5883\u30fb\u793e\u4f1a\u30fb\u30ac\u30d0\u30ca\u30f3\u30b9\uff09\u60c5\u5831\u306e\u958b\u793a\u304c\u6c42\u3081\u3089\u308c\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n

\u305d\u3053\u3067IFRS\uff08International Financial Reporting Standards\uff09\u306e\u7b56\u5b9a\u3092\u884c\u306a\u3063\u3066\u3044\u308bIFRS\u8ca1\u56e3\u306f2021\u5e74\u306bISSB\u3092\u8a2d\u7acb\u3057\u3001\u4f01\u696d\u304c\u6295\u8cc7\u5bb6\u3084\u5229\u5bb3\u95a2\u4fc2\u8005\u5411\u3051\u306b\u884c\u3046\u3053\u308c\u3089\u306e\u60c5\u5831\u958b\u793a\u306b\u95a2\u3059\u308b\u67a0\u7d44\u307f\u3092\u6a19\u6e96\u5316\u3057\u3001\u5404\u56fd\u4f01\u696d\u306e\u6bd4\u8f03\u53ef\u80fd\u6027\u3068\u900f\u660e\u6027\u5411\u4e0a\u3092\u76ee\u6307\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n

ISSB\u306e\u8a2d\u7acb\u80cc\u666f<\/h3>\n

ISSB\u304c\u8a2d\u7acb\u3055\u308c\u305f\u80cc\u666f\u306b\u306f\u3001\u56fd\u3054\u3068\u306b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u57fa\u6e96\u304c\u7570\u306a\u308a\u3001\u5404\u3005\u304c\u72ec\u81ea\u306e\u57fa\u6e96\u306b\u57fa\u3065\u3044\u3066\u60c5\u5831\u958b\u793a\u3092\u884c\u306a\u3063\u3066\u3044\u305f\u3053\u3068\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n

TCFD\uff08\u6c17\u5019\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u958b\u793a\u30bf\u30b9\u30af\u30d5\u30a9\u30fc\u30b9\uff09\u3084GRI\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u306a\u3069\u8907\u6570\u306e\u56fd\u969b\u57fa\u6e96\u306f\u3042\u308a\u307e\u3057\u305f\u304c\u3001\u6295\u8cc7\u5bb6\u304c\u4f01\u696d\u306e\u6301\u7d9a\u53ef\u80fd\u6027\u3092\u8a55\u4fa1\u3059\u308b\u3046\u3048\u3067\u7d71\u4e00\u7684\u306a\u57fa\u6e96\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u305f\u306e\u3067\u3059\u3002\u307e\u305f\u3001\u8fd1\u5e74\u3067\u306f\u4f01\u696d\u306f\u5358\u306b\u5229\u76ca\u3092\u4e0a\u3052\u308b\u3060\u3051\u3067\u306a\u304f\u3001ESG\u306b\u5bfe\u3059\u308b\u53d6\u308a\u7d44\u307f\u304c\u6c42\u3081\u3089\u308c\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n

\u305d\u3053\u3067\u3001IFRS\u8ca1\u56e3\u304c\u4e2d\u5fc3\u3068\u306a\u308a\u3001IASB\uff08\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96<\/a>\u5be9\u8b70\u4f1a\uff09\u3067\u57f9\u3063\u305f\u8ca1\u52d9\u5831\u544a\u306e\u56fd\u969b\u57fa\u6e96\u5316\u306e\u30ce\u30a6\u30cf\u30a6\u3092\u6d3b\u304b\u3057\u3001\u65b0\u305f\u306b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96\u3092\u30b0\u30ed\u30fc\u30d0\u30eb\u306b\u307e\u3068\u3081\u308b\u6a5f\u95a2\u3068\u3057\u3066ISSB\u304c\u8a2d\u7acb\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n

ISSB\u306e\u5f79\u5272<\/h3>\n

ISSB\u306b\u306f\u5927\u304d\u304f3\u3064\u306e\u5f79\u5272\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n

\n
    \n
  1. \u4f01\u696d\u304c\u8ca1\u52d9\u8af8\u8868<\/a>\u3068\u540c\u7a0b\u5ea6\u306e\u53b3\u5bc6\u3055\u3067\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u3092\u958b\u793a\u3067\u304d\u308b\u4e16\u754c\u5171\u901a\u306e\u57fa\u6e96\u3092\u7b56\u5b9a\u3059\u308b\u3053\u3068<\/li>\n
  2. TCFD\u306a\u3069\u56fd\u969b\u7684\u306b\u8a8d\u77e5\u3055\u308c\u3066\u3044\u308b\u65e2\u5b58\u306e\u67a0\u7d44\u307f\u3092\u7d71\u5408\u3057\u3066\u3001\u91cd\u8907\u3084\u6df7\u4e71\u3092\u89e3\u6d88\u3059\u308b\u3053\u3068<\/li>\n
  3. \u6295\u8cc7\u5bb6\u3092\u542b\u3080\u5229\u5bb3\u95a2\u4fc2\u8005\u304c\u4f01\u696d\u306e\u6301\u7d9a\u53ef\u80fd\u6027\u30ea\u30b9\u30af\u3084\u6a5f\u4f1a\u3092\u8a55\u4fa1\u3059\u308b\u305f\u3081\u306e\u60c5\u5831\u3092\u3001\u6b63\u78ba\u3067\u6bd4\u8f03\u3057\u3084\u3059\u3044\u5f62\u3067\u63d0\u4f9b\u3067\u304d\u308b\u3088\u3046\u306a\u4ed5\u7d44\u307f\u3092\u69cb\u7bc9\u3059\u308b\u3053\u3068<\/li>\n<\/ol>\n<\/div>\n

    IFRS\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96\uff08ISSB\u57fa\u6e96\uff09\u3068\u306f<\/h2>\n

    IFRS\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96\uff08ISSB\u57fa\u6e96\uff09\u3068\u306f\u3001IFRS\u3092\u30d9\u30fc\u30b9\u306b\u3001\u4f01\u696d\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u3092\u8ca1\u52d9\u8af8\u8868\u3068\u540c\u69d8\u306e\u6c34\u6e96\u3067\u958b\u793a\u3067\u304d\u308b\u3088\u3046\u7b56\u5b9a\u3055\u308c\u305f\u56fd\u969b\u57fa\u6e96\u3067\u3059\u3002ESG\u3084\u6c17\u5019\u5909\u52d5\u30ea\u30b9\u30af\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u60c5\u5831\u306e\u958b\u793a\u65b9\u6cd5\u3092\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002<\/p>\n

    ISSB\u57fa\u6e96\u306b\u306f\u300cIFRS S1\u53f7\u300d\u3068\u300cIFRS S2\u53f7\u300d\u306e2\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002\u4ee5\u4e0b\u3067\u305d\u308c\u305e\u308c\u8a73\u3057\u304f\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n

    IFRS S1\u53f7\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u5168\u822c\u7684\u8981\u6c42\u4e8b\u9805\u300d<\/h3>\n

    IFRS S1\u53f7\u306f\u3001\u4f01\u696d\u304c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306b\u95a2\u3059\u308b\u30ea\u30b9\u30af\u3084\u6a5f\u4f1a\u3092\u3069\u306e\u3088\u3046\u306b\u8ca1\u52d9\u60c5\u5831\u3078\u53cd\u6620\u3057\u3066\u3044\u308b\u304b\u3092\u958b\u793a\u3059\u308b\u305f\u3081\u306e\u5305\u62ec\u7684\u306a\u57fa\u6e96\u3067\u3059\u3002<\/b><\/span>\u6295\u8cc7\u5bb6\u304c\u4f01\u696d\u3092\u8a55\u4fa1\u3059\u308b\u969b\u306b\u5fc5\u8981\u4e0d\u53ef\u6b20\u306a\u60c5\u5831\u3092\u9069\u5207\u306b\u6574\u7406\u3057\u3001\u5404\u4f01\u696d\u306e\u72b6\u6cc1\u306b\u5fdc\u3058\u3066\u660e\u78ba\u306a\u958b\u793a\u304c\u884c\u308f\u308c\u308b\u3088\u3046\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3092\u63d0\u4f9b\u3059\u308b\u76ee\u7684\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

    \u5177\u4f53\u7684\u306b\u306f\u3001\u30ac\u30d0\u30ca\u30f3\u30b9\u3084\u6226\u7565\u3001\u30ea\u30b9\u30af\u7ba1\u7406\u30d7\u30ed\u30bb\u30b9\u3001\u6307\u6a19\u3084\u76ee\u6a19\u306a\u3069\u5e45\u5e83\u3044\u60c5\u5831\u3092\u300c\u8ca1\u52d9\u8af8\u8868\u3068\u540c\u7a0b\u5ea6\u306e\u4fe1\u983c\u6027\u300d\u3067\u516c\u8868\u3059\u308b\u3053\u3068\u3092\u6c42\u3081\u3066\u3044\u307e\u3059\u3002<\/p>\n

    IFRS S2\u53f7\u300c\u6c17\u5019\u95a2\u9023\u958b\u793a\u300d<\/h3>\n

    IFRS S2\u53f7\u306f\u3001\u6c17\u5019\u5909\u52d5\u306e\u30ea\u30b9\u30af\u3068\u6a5f\u4f1a\u306b\u7279\u5316\u3057\u305f\u958b\u793a\u57fa\u6e96\u3067\u3059\u3002<\/b><\/span>TCFD\u306e\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3092\u30d9\u30fc\u30b9\u3068\u3057\u306a\u304c\u3089\u3001\u6c17\u5019\u5909\u52d5\u304c\u4f01\u696d\u306e\u4e8b\u696d\u3084\u8ca1\u52d9\u72b6\u614b\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u3092\u6295\u8cc7\u5bb6\u304c\u6b63\u78ba\u306b\u628a\u63e1\u3067\u304d\u308b\u3088\u3046\u3001\u5b9a\u91cf\u7684\u30fb\u5b9a\u6027\u7684\u306a\u6307\u6a19\u3092\u63d0\u793a\u3059\u308b\u3053\u3068\u3092\u6c42\u3081\u3066\u3044\u307e\u3059\u3002<\/p>\n

    \u4f8b\u3048\u3070\u3001\u6e29\u5ba4\u52b9\u679c\u30ac\u30b9\u6392\u51fa\u91cf\u306b\u95a2\u3059\u308b\u60c5\u5831\u3084\u3001\u8131\u70ad\u7d20\u5316\u3078\u306e\u53d6\u308a\u7d44\u307f\u72b6\u6cc1\u3068\u305d\u308c\u306b\u3088\u308b\u6f5c\u5728\u7684\u30ea\u30b9\u30af\u3084\u6a5f\u4f1a\u306b\u3064\u3044\u3066\u306e\u958b\u793a\u304c\u63a8\u5968\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

    IFRS S1\u53f7\u30fbS2\u53f7\u306e\u9069\u7528\u6642\u671f<\/h3>\n

    IFRS S1\u53f7\u30fbS2\u53f7\u306e\u6700\u65b0\u306e\u57fa\u6e96\u306f\u30012023\u5e74\u306b\u516c\u8868\u3055\u308c\u307e\u3057\u305f\u304c\u3001\u591a\u304f\u306e\u56fd\u30fb\u5730\u57df\u3067\u9069\u7528\u3092\u958b\u59cb\u3059\u308b\u306e\u306f2024\u5e74\u4ee5\u964d\u306b\u306a\u308b\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span>\u5b9f\u969b\u306e\u5f37\u5236\u9069\u7528\u6642\u671f\u306f\u6cd5\u5236\u5316\u3084\u8a3c\u5238\u53d6\u5f15\u6240\u306e\u898f\u5236\u306a\u3069\u5404\u56fd\u306e\u4f53\u5236\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u305f\u3081\u3001\u4f01\u696d\u306e\u7d4c\u7406\u62c5\u5f53\u8005\u306f\u81ea\u793e\u304c\u4e0a\u5834\u3057\u3066\u3044\u308b\u5e02\u5834\u3084\u898f\u5236\u5f53\u5c40\u306e\u65b9\u91dd\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

    \u65e5\u672c\u306b\u304a\u3044\u3066\u3082\u7fa9\u52d9\u5316\u3092\u76ee\u6307\u3057\u3001\u91d1\u878d\u5e81\u3084\u95a2\u9023\u6a5f\u95a2\u304c\u5177\u4f53\u7684\u306a\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3092\u691c\u8a0e\u4e2d\u3067\u3059\u3002<\/p>\n

    IFRS S1\u53f7\u30fbS2\u53f7\u306e\u65e5\u672c\u8a9e\u8a33\u306e\u5165\u624b\u65b9\u6cd5<\/h3>\n

    IFRS S1\u53f7\u30fbS2\u53f7\u306e\u516c\u5f0f\u306a\u65e5\u672c\u8a9e\u8a33\u306f\u3001\u516c\u76ca\u8ca1\u56e3\u6cd5\u4eba\u8ca1\u52d9\u4f1a\u8a08<\/a>\u57fa\u6e96\u6a5f\u69cb\u306e\u65e5\u672c\u5411\u3051\u30b5\u30a4\u30c8\u306a\u3069\u3067\u6b63\u5f0f\u306a\u7ffb\u8a33\u6587\u66f8\u3092\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/b><\/span><\/p>\n

    \u30c9\u30e9\u30d5\u30c8\u6bb5\u968e\u3067\u516c\u958b\u3055\u308c\u305f\u7ffb\u8a33\u6848\u306b\u3064\u3044\u3066\u306f\u3001\u30d1\u30d6\u30ea\u30c3\u30af\u30b3\u30e1\u30f3\u30c8\u3092\u7d4c\u3066\u6700\u7d42\u7248\u3078\u3068\u66f4\u65b0\u3055\u308c\u308b\u305f\u3081\u3001\u5e38\u306b\u6700\u65b0\u306e\u30d0\u30fc\u30b8\u30e7\u30f3\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n

    \u53c2\u8003\uff1a
    \n    \u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u30c6\u30fc\u30de\u5225\u57fa\u6e96\u7b2c1\u53f7\uff5c\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a
    \n<\/a>    \u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u30c6\u30fc\u30de\u5225\u57fa\u6e96\u7b2c2\u53f7\uff5c\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a
    \n<\/a>    \u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96\uff5c\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a<\/a><\/p>\n

    ISSB\u306b\u95a2\u9023\u3059\u308b\u7d44\u7e54<\/h2>\n

    ISSB\u306f\u5358\u72ec\u3067\u57fa\u6e96\u3092\u7b56\u5b9a\u3057\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002IFRS\u8ca1\u56e3\u3092\u306f\u3058\u3081\u3001IASB\u3084TCFD\u306a\u3069\u8907\u6570\u306e\u7d44\u7e54\u3068\u9023\u643a\u3092\u53d6\u308a\u306a\u304c\u3089\u6d3b\u52d5\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u3053\u304b\u3089ISSB\u306e\u4e3b\u306a\u95a2\u9023\u7d44\u7e54\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n

    IFRS\u8ca1\u56e3<\/h3>\n

    IFRS\u8ca1\u56e3\u306f\u3001\u56fd\u969b\u7684\u306a\u4f1a\u8a08\u57fa\u6e96\u3067\u3042\u308bIFRS\uff08International Financial Reporting Standards\uff09\u306e\u958b\u767a\u30fb\u666e\u53ca\u3092\u76ee\u7684\u3068\u3057\u305f\u975e\u55b6\u5229\u7d44\u7e54\u3067\u3059\u3002<\/b><\/span>IASB\u306e\u904b\u55b6\u6bcd\u4f53\u3068\u3057\u3066\u3001\u4e16\u754c\u4e2d\u306e\u4f01\u696d\u304c\u8ca1\u52d9\u8af8\u8868\u3092\u5171\u901a\u30eb\u30fc\u30eb\u3067\u4f5c\u6210\u3067\u304d\u308b\u3088\u3046\u306b\u30b5\u30dd\u30fc\u30c8\u3057\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n

    \u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u9818\u57df\u306e\u56fd\u969b\u57fa\u6e96\u6574\u5099\u306b\u304a\u3044\u3066\u306f\u3001IFRS\u8ca1\u56e3\u304c\u7acb\u3061\u4e0a\u3052\u305fISSB\u304c\u305d\u306e\u62c5\u3044\u624b\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u8cc7\u91d1\u8abf\u9054<\/a>\u3084\u30ac\u30d0\u30ca\u30f3\u30b9\u9762\u3067\u3082\u3001IFRS\u8ca1\u56e3\u304cISSB\u3092\u5f37\u529b\u306b\u30d0\u30c3\u30af\u30a2\u30c3\u30d7\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n

    IASB\uff08\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\uff09<\/h3>\n

    IASB\u306f\u3001IFRS\u8ca1\u56e3\u306e\u4e0b\u90e8\u7d44\u7e54\u3068\u3057\u3066\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08IFRS\uff09\u306e\u7b56\u5b9a\u3092\u62c5\u3063\u3066\u3044\u307e\u3059\u3002<\/b><\/span>\u4f01\u696d\u306e\u8ca1\u52d9\u5831\u544a\u306b\u95a2\u3059\u308b\u30b0\u30ed\u30fc\u30d0\u30eb\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u3092\u4f5c\u308a\u4e0a\u3052\u3001\u4e16\u754c\u5404\u56fd\u306e\u4f1a\u8a08\u57fa\u6e96\u306e\u7d71\u5408\u3092\u9032\u3081\u308b\u56e3\u4f53\u3067\u3059\u3002<\/p>\n

    ISSB\u306fIASB\u3068\u306f\u5225\u7d44\u7e54\u3067\u3059\u304c\u3001\u6c17\u5019\u95a2\u9023\u60c5\u5831\u306a\u3069\u3092\u8ca1\u52d9\u5831\u544a\u306b\u3082\u53d6\u308a\u5165\u308c\u308b\u3046\u3048\u3067\u3001IASB\u304c\u57f9\u3063\u305f\u56fd\u969b\u7684\u306a\u57fa\u6e96\u7b56\u5b9a\u306e\u77e5\u898b\u304c\u5927\u3044\u306b\u6d3b\u304b\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u5c06\u6765\u7684\u306b\u306f\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u3068\u8ca1\u52d9\u60c5\u5831\u3068\u306e\u9023\u643a\u304c\u3055\u3089\u306b\u5f37\u5316\u3055\u308c\u308b\u898b\u901a\u3057\u3067\u3059\u3002<\/p>\n

    TCFD\uff08\u6c17\u5019\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u958b\u793a\u30bf\u30b9\u30af\u30d5\u30a9\u30fc\u30b9\uff09<\/h3>\n

    TCFD\u306f\u3001\u91d1\u878d\u5b89\u5b9a\u7406\u4e8b\u4f1a\uff08FSB\uff09\u304c\u8a2d\u7acb\u3057\u305f\u300c\u6c17\u5019\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u958b\u793a\u30bf\u30b9\u30af\u30d5\u30a9\u30fc\u30b9\u300d\u306e\u7565\u79f0\u3067\u3059\u3002<\/b><\/span>\u4f01\u696d\u304c\u6c17\u5019\u5909\u52d5\u306b\u4f34\u3046\u30ea\u30b9\u30af\u3068\u6a5f\u4f1a\u3092\u958b\u793a\u3059\u308b\u6307\u91dd\u3092\u63d0\u8a00\u3068\u3057\u3066\u307e\u3068\u3081\u3001\u4e16\u754c\u4e2d\u306e\u4e0a\u5834\u4f01\u696d\u3084\u91d1\u878d\u6a5f\u95a2\u304c\u3053\u306e\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3092\u6d3b\u7528\u3057\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n

    ISSB\u306eIFRS S2\u53f7\u306f\u3001\u3053\u306eTCFD\u63d0\u8a00\u3092\u57fa\u790e\u306b\u7b56\u5b9a\u3055\u308c\u3066\u304a\u308a\u3001\u6c17\u5019\u5909\u52d5\u304c\u8ca1\u52d9\u7684\u306b\u3069\u306e\u3088\u3046\u306a\u30a4\u30f3\u30d1\u30af\u30c8\u3092\u3082\u305f\u3089\u3059\u306e\u304b\u3092\u3001\u6295\u8cc7\u5bb6\u304c\u7406\u89e3\u3057\u3084\u3059\u304f\u3059\u308b\u3053\u3068\u3092\u76ee\u6307\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n

    SSBJ\uff08\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u59d4\u54e1\u4f1a\uff09<\/h3>\n

    SSBJ\uff08\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u59d4\u54e1\u4f1a\uff09\u306f\u3001\u65e5\u672c\u56fd\u5185\u306b\u304a\u3051\u308b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96\u306b\u95a2\u3059\u308b\u610f\u898b\u96c6\u7d04\u3084\u7814\u7a76\u3092\u884c\u3046\u7d44\u7e54\u3067\u3059\u3002<\/b><\/span><\/p>\n

    ASBJ\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a<\/a>\uff09\u306e\u5354\u529b\u306e\u3082\u3068\u3001ISSB\u304c\u516c\u8868\u3059\u308b\u57fa\u6e96\u3092\u65e5\u672c\u8a9e\u306b\u7ffb\u8a33\u3057\u3001\u56fd\u5185\u4f01\u696d\u306e\u5b9f\u52d9\u306b\u9069\u5408\u3059\u308b\u3088\u3046\u306b\u691c\u8a0e\u30fb\u30a2\u30ec\u30f3\u30b8\u3059\u308b\u5f79\u5272\u3092\u62c5\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n

    ISSB\u306e\u4eca\u5f8c\u306e\u52d5\u5411<\/h2>\n

    ISSB\u306e\u4eca\u5f8c\u306e\u52d5\u5411\u3068\u3057\u3066\u306f\u3001IFRS S1\u53f7\u30fbS2\u53f7\u306e\u9069\u7528\u62e1\u5927\u3068\u65b0\u305f\u306a\u57fa\u6e96\u306e\u7b56\u5b9a\u30fb\u9069\u7528\u304c\u4e2d\u5fc3\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u3002\u7279\u306b\u65e5\u672c\u3092\u542b\u3080\u5404\u56fd\u3067\u306e\u5c0e\u5165\u72b6\u6cc1\u3084\u3001\u65b0\u305f\u306a\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u8ab2\u984c\u3078\u306e\u5bfe\u5fdc\u304c\u6ce8\u76ee\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

    \u65e5\u672c\u3067\u306eIFRS\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96\u306e\u691c\u8a0e\u72b6\u6cc1<\/h3>\n

    \u65e5\u672c\u3067\u306f\u3001SSBJ\u3084ASBJ\u3001\u91d1\u878d\u5e81\u306a\u3069\u304c\u9023\u643a\u3057\u3001ISSB\u304c\u63d0\u793a\u3059\u308bIFRS\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96\u3092\u3069\u306e\u3088\u3046\u306b\u56fd\u5185\u306e\u958b\u793a\u898f\u5236\u306b\u7d44\u307f\u8fbc\u3080\u304b\u3092\u691c\u8a0e\u4e2d\u3067\u3059\u3002<\/b><\/span>\u65e2\u306b\u4e00\u90e8\u306e\u5927\u4f01\u696d\u306fTCFD\u30d9\u30fc\u30b9\u306e\u6c17\u5019\u95a2\u9023\u60c5\u5831\u958b\u793a\u3092\u59cb\u3081\u3066\u3044\u307e\u3059\u304c\u3001S1\u53f7\u30fbS2\u53f7\u306e\u6b63\u5f0f\u306a\u5c0e\u5165\u306b\u306f\u6cd5\u6539\u6b63\u3084\u8a3c\u5238\u53d6\u5f15\u6240\u306e\u4e0a\u5834\u898f\u5247\u898b\u76f4\u3057\u306a\u3069\u304c\u5fc5\u8981\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

    \u4eca\u5f8c\u306f\u30d1\u30d6\u30ea\u30c3\u30af\u30b3\u30e1\u30f3\u30c8\u306a\u3069\u3092\u901a\u3058\u3066\u3001\u4f01\u696d\u306e\u58f0\u3092\u53cd\u6620\u3057\u306a\u304c\u3089\u57fa\u6e96\u9069\u7528\u304c\u5177\u4f53\u5316\u3057\u3066\u3044\u304f\u898b\u901a\u3057\u3067\u3059\u3002<\/p>\n

    \u65e5\u672c\u4f01\u696d\u3084\u91d1\u878d\u5e81\u306e\u5bfe\u5fdc\u72b6\u6cc1<\/h3>\n

    \u91d1\u878d\u5e81\u306f\u3001ESG\u6295\u8cc7\u3084\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u60c5\u5831\u306e\u958b\u793a\u3092\u5f37\u5316\u3059\u308b\u65b9\u91dd\u3092\u6253\u3061\u51fa\u3057\u3066\u304a\u308a\u3001IFRS\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96\u3078\u306e\u5bfe\u5fdc\u306f\u305d\u306e\u91cd\u8981\u8ab2\u984c\u306e\u4e00\u3064\u3067\u3059\u3002<\/b><\/span>\u65e5\u672c\u4f01\u696d\u306e\u4e2d\u306b\u306f\u3001\u6d77\u5916\u6295\u8cc7\u5bb6\u3084\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u304b\u3089\u306e\u8981\u8acb\u3092\u53d7\u3051\u3001\u72ec\u81ea\u306bTCFD\u958b\u793a\u3084\u81ea\u793e\u306e\u8131\u70ad\u7d20\u6226\u7565\u3092\u5f37\u5316\u3057\u3066\u3044\u308b\u4f8b\u3082\u5897\u3048\u3066\u3044\u307e\u3059\u3002<\/p>\n

    \u91d1\u878d\u5e81\u306f\u4f01\u696d\u306e\u81ea\u4e3b\u7684\u306a\u53d6\u308a\u7d44\u307f\u3092\u652f\u63f4\u3057\u3064\u3064\u3001\u6700\u7d42\u7684\u306b\u306f\u7fa9\u52d9\u5316\u3092\u542b\u3080\u898f\u5236\u3092\u793a\u3059\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n

    IFRS\u306b\u3088\u308a\u8ca1\u52d9\u60c5\u5831\u3068\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u304c\u4e00\u4f53\u306b<\/h2>\n

    IFRS\u306e\u767b\u5834\u306b\u3088\u308a\u3001\u4f01\u696d\u60c5\u5831\u306f\u8ca1\u52d9\u60c5\u5831\u3068\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u304c\u4e00\u4f53\u3068\u306a\u308b\u65b9\u5411\u3078\u52a0\u901f\u3057\u3066\u3044\u307e\u3059\u3002ISSB\u57fa\u6e96\uff08IFRS S1\u53f7\u30fbS2\u53f7\uff09\u306b\u3088\u3063\u3066\u3001\u6295\u8cc7\u5bb6\u304c\u5fc5\u8981\u3068\u3059\u308b\u6301\u7d9a\u53ef\u80fd\u6027\u30ea\u30b9\u30af\u3084\u6a5f\u4f1a\u306e\u60c5\u5831\u3092\u3001\u8ca1\u52d9\u8af8\u8868\u3068\u540c\u7b49\u306e\u7cbe\u5ea6\u3067\u958b\u793a\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n

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