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S1\u306e\u300c\u30b3\u30a2\u30fb\u30b3\u30f3\u30c6\u30f3\u30c4\u300d\u90e8\u5206\u306b\u5bfe\u5fdc\u3057\u3066\u304a\u308a\u3001\u3042\u3089\u3086\u308b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u8ab2\u984c\u306b\u5171\u901a\u3057\u3066\u9069\u7528\u3055\u308c\u308b\u958b\u793a\u9805\u76ee\u3092\u5b9a\u7fa9\u3057\u3066\u3044\u307e\u3059\u3002\u4e3b\u306a\u69cb\u6210\u8981\u7d20\u306f\u300c\u30ac\u30d0\u30ca\u30f3\u30b9\u300d\u300c\u6226\u7565\u300d\u300c\u30ea\u30b9\u30af\u7ba1\u7406\u300d\u300c\u6307\u6a19\u30fb\u76ee\u6a19\u300d\u306e4\u8981\u7d20\u3067\u3001\u3053\u308c\u306fTCFD\uff08\u6c17\u5019\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u958b\u793a\u30bf\u30b9\u30af\u30d5\u30a9\u30fc\u30b9\uff09\u306e\u69cb\u9020\u3092\u8e0f\u8972\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u57fa\u6e96\u306e\u6700\u5927\u306e\u7279\u5fb4\u306f\u3001\u6c17\u5019\u5909\u52d5\u3084\u4eba\u6a29\u3001\u81ea\u7136\u8cc7\u672c\u306a\u3069\u30c6\u30fc\u30de\u3092\u554f\u308f\u305a\u3001<strong><span style=\"background-color: #ffff00\">\u3059\u3079\u3066\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u8ab2\u984c\u306b\u5bfe\u3057\u3066\u6a2a\u65ad\u7684\u306b\u9069\u7528\u3055\u308c\u308b\u5171\u901a\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af<\/span><\/strong>\u3068\u306a\u3063\u3066\u3044\u308b\u70b9\u3067\u3059\u3002\u5b9f\u8cea\u7684\u306b\u306f\u3059\u3079\u3066\u306e\u4f01\u696d\u304c\u5bfe\u8c61\u3068\u306a\u308a\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u958b\u793a\u306e\u57fa\u672c\u69cb\u9020\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/p>\n<h3>\u57fa\u6e963\uff1a\u30c6\u30fc\u30de\u5225\u57fa\u6e96\u7b2c2\u53f7 \u6c17\u5019\u95a2\u9023\u958b\u793a\u57fa\u6e96\uff08\u6c17\u5019\u57fa\u6e96\uff09<\/h3>\n<p>\u6c17\u5019\u57fa\u6e96\u306f\u3001IFRS S2\u306b\u5bfe\u5fdc\u3057\u3066\u304a\u308a\u3001\u6c17\u5019\u5909\u52d5\u306b\u95a2\u3059\u308b\u30ea\u30b9\u30af\u3068\u6a5f\u4f1a\u306b\u3064\u3044\u3066\u306e\u8a73\u7d30\u306a\u958b\u793a\u8981\u4ef6\u3092\u898f\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002\u79fb\u884c\u30ea\u30b9\u30af\u30fb\u7269\u7406\u7684\u30ea\u30b9\u30af\u3001\u6c17\u5019\u95a2\u9023\u306e\u6a5f\u4f1a\u3001\u305d\u3057\u3066\u7279\u306b\u91cd\u8981\u306a\u306e\u304c\u30b7\u30ca\u30ea\u30aa\u5206\u6790\u7d50\u679c\u306e\u958b\u793a\u304c\u5fc5\u9808\u3068\u306a\u3063\u3066\u3044\u308b\u70b9\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u6e29\u5ba4\u52b9\u679c\u30ac\u30b9\u6392\u51fa\u91cf\uff08Scope 1\u30012\u30013\uff09\u3001\u5185\u90e8\u70ad\u7d20\u4fa1\u683c\u8a2d\u5b9a\u3001\u6c17\u5019\u95a2\u9023\u76ee\u6a19\u3068\u305d\u306e\u9032\u6357\u72b6\u6cc1\u306a\u3069\u306e\u958b\u793a\u3082\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<strong><span style=\"background-color: #ffff00\">\u307b\u307c\u3059\u3079\u3066\u306e\u4e0a\u5834\u4f01\u696d\u304c\u3053\u306e\u57fa\u6e96\u306e\u9069\u7528\u5bfe\u8c61\u3068\u306a\u308b\u3053\u3068\u304c\u60f3\u5b9a\u3055\u308c\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u306e\u4e2d\u3067\u3082\u6700\u512a\u5148\u3067\u5c0e\u5165\u304c\u9032\u3081\u3089\u308c\u3066\u3044\u308b<\/span><\/strong>\u5206\u91ce\u3067\u3059\u3002<\/p>\n<table border=\"1\" cellpadding=\"5\" cellspacing=\"0\">\n<tr>\n<th>\u57fa\u6e96\u540d<\/th>\n<th>ISSB\u5bfe\u5fdc<\/th>\n<th>\u4e3b\u306a\u5185\u5bb9\u30fb\u7279\u5fb4<\/th>\n<th>\u9069\u7528\u5bfe\u8c61\u30fb\u5c0e\u5165\u72b6\u6cc1<\/th>\n<\/tr>\n<tr>\n<td>\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96\u306e\u9069\u7528\uff08\u9069\u7528\u57fa\u6e96\uff09<\/td>\n<td>IFRS S1\u300c\u57fa\u672c\u4e8b\u9805\u300d<\/td>\n<td>\u5831\u544a\u671f\u9593\u30fb\u7bc4\u56f2\u3001\u91cd\u8981\u6027\u5224\u65ad\u3001\u6bd4\u8f03\u60c5\u5831\u3001\u983b\u5ea6\u3001\u5834\u6240\u306a\u3069\u306e\u6a2a\u65ad\u30eb\u30fc\u30eb<\/td>\n<td>2025-03\u4efb\u610f\u9069\u7528\u958b\u59cb\uff0f2027\u5e74\u4ee5\u964d\u6bb5\u968e\u7684\u7fa9\u52d9\u5316\u306e\u571f\u53f0<\/td>\n<\/tr>\n<tr>\n<td>\u30c6\u30fc\u30de\u5225\u57fa\u6e96\u7b2c1\u53f7 \u4e00\u822c\u958b\u793a\u57fa\u6e96\uff08\u4e00\u822c\u57fa\u6e96\uff09<\/td>\n<td>IFRS S1\u300c\u30b3\u30a2\u30fb\u30b3\u30f3\u30c6\u30f3\u30c4\u300d<\/td>\n<td>4\u8981\u7d20\uff1a\u30ac\u30d0\u30ca\u30f3\u30b9\uff0f\u6226\u7565\uff0f\u30ea\u30b9\u30af\u7ba1\u7406\uff0f\u6307\u6a19\u30fb\u76ee\u6a19\uff08TCFD\u69cb\u9020\uff09<\/td>\n<td>\u6c17\u5019\u30fb\u4eba\u6a29\u30fb\u81ea\u7136\u306a\u3069\u30c6\u30fc\u30de\u4e0d\u554f\u3067\u6a2a\u65ad\u9069\u7528<\/td>\n<\/tr>\n<tr>\n<td>\u30c6\u30fc\u30de\u5225\u57fa\u6e96\u7b2c2\u53f7 \u6c17\u5019\u95a2\u9023\u958b\u793a\u57fa\u6e96\uff08\u6c17\u5019\u57fa\u6e96\uff09<\/td>\n<td>IFRS S2<\/td>\n<td>\u79fb\u884c\u30fb\u7269\u7406\u30ea\u30b9\u30af\uff0f\u6a5f\u4f1a\u3001\u30b7\u30ca\u30ea\u30aa\u5206\u6790\u7d50\u679c\u3001GHG\u6392\u51fa\u91cf(Scope1-3)\u7b49<\/td>\n<td>\u307b\u307c\u5168\u4e0a\u5834\u4f01\u696d\u304c\u8a72\u5f53\u60f3\u5b9a\u3002\u6700\u512a\u5148\u3067\u5c0e\u5165\u304c\u9032\u3080<\/td>\n<\/tr>\n<\/table>\n<h2>SSBJ\u57fa\u6e96\u3068\u56fd\u969b\u57fa\u6e96\uff08ISSB\uff09\u3068\u306e\u95a2\u4fc2\u6027<\/h2>\n<p>SSBJ\u57fa\u6e96\u306f\u56fd\u969b\u57fa\u6e96\u3068\u306e\u6574\u5408\u6027\u3092\u91cd\u8996\u3057\u3066\u8a2d\u8a08\u3055\u308c\u3066\u3044\u307e\u3059\u3002ISSB\u57fa\u6e96\u3068SSBJ\u57fa\u6e96\u306e\u5bfe\u5fdc\u95a2\u4fc2\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u3067\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u958b\u793a\u8981\u4ef6\u3068\u306e\u6574\u5408\u6027\u304c\u660e\u78ba\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>ISSB\u57fa\u6e96\u3068\u306e\u5b8c\u5168\u5bfe\u5fdc\u95a2\u4fc2<\/h3>\n<p>SSBJ\u57fa\u6e96\u3068ISSB\u57fa\u6e96\u306e\u5bfe\u5fdc\u95a2\u4fc2\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\uff1a<\/p>\n<ul>\n<li>IFRS S1\u306e\u300c\u57fa\u672c\u4e8b\u9805\u300d\u2192 SSBJ\u300c\u9069\u7528\u57fa\u6e96\u300d<\/li>\n<li>IFRS S1\u306e\u300c\u30b3\u30a2\u30fb\u30b3\u30f3\u30c6\u30f3\u30c4\u300d\u2192 SSBJ\u300c\u4e00\u822c\u958b\u793a\u57fa\u6e96\u300d<\/li>\n<li>IFRS S2 \u2192 SSBJ\u300c\u6c17\u5019\u95a2\u9023\u958b\u793a\u57fa\u6e96\u300d<\/li>\n<\/ul>\n<p>\u3053\u306e3\u57fa\u6e96\u306e\u30bb\u30c3\u30c8\u306f\u3001IFRS S1\u3068S2\u3092\u5408\u308f\u305b\u305f\u3082\u306e\u3068\u540c\u7b49\u306e\u5185\u5bb9\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<strong><span style=\"background-color: #ffff00\">SSBJ\u57fa\u6e96\u306b\u304a\u3044\u3066\u65e5\u672c\u72ec\u81ea\u306e\u898f\u5b9a\u3092\u9069\u7528\u3057\u306a\u3051\u308c\u3070\u3001ISSB\u57fa\u6e96\u306b\u5b8c\u5168\u6e96\u62e0\u3057\u305f\u3068\u898b\u306a\u3055\u308c\u308b<\/span><\/strong>\u3068\u3044\u3046\u7279\u5fb4\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u65e5\u672c\u4f01\u696d\u304c\u56fd\u969b\u7684\u306a\u6bd4\u8f03\u53ef\u80fd\u6027\u3092\u78ba\u4fdd\u3057\u306a\u304c\u3089\u958b\u793a\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u4eca\u5f8c\u306e\u6539\u8a02\u30fb\u8ffd\u52a0\u30c6\u30fc\u30de\u306e\u898b\u901a\u3057<\/h3>\n<p>SSBJ\u57fa\u6e96\u306f\u3001ISSB\u57fa\u6e96\u306e\u6539\u8a02\u306b\u5408\u308f\u305b\u3066\u968f\u6642\u66f4\u65b0\u3055\u308c\u3066\u3044\u304f\u4e88\u5b9a\u3067\u3059\u3002\u4f8b\u3048\u3070\u30012025\u5e74\u672b\u307e\u3067\u306b\u4e88\u5b9a\u3055\u308c\u3066\u3044\u308bIFRS S2\u306e\u4fee\u6b63\uff08Scope3\u958b\u793a\u8981\u4ef6\u306e\u7de9\u548c\u306a\u3069\uff09\u306f\u3001SSBJ\u6c17\u5019\u57fa\u6e96\u306b\u3082\u53cd\u6620\u3055\u308c\u308b\u898b\u8fbc\u307f\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u65b0\u305f\u306a\u30c6\u30fc\u30de\u5225\u57fa\u6e96\u3068\u3057\u3066\u3001\u81ea\u7136\u8cc7\u672c\u30fb\u751f\u7269\u591a\u69d8\u6027\uff08Nature\uff09\u3084\u4eba\u7684\u8cc7\u672c\u30fb\u4eba\u6a29\uff08Human Capital\uff09\u306b\u95a2\u3059\u308b\u57fa\u6e96\u306e\u7b56\u5b9a\u304c\u9032\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<strong><span style=\"background-color: #ffff00\">\u57fa\u672c\u7684\u306b\u306fISSB\u304c\u307e\u305a\u516c\u958b\u8349\u6848\u3092\u767a\u8868\u3057\u3001\u305d\u308c\u306b\u57fa\u3065\u3044\u3066SSBJ\u304c\u65e5\u672c\u7248\u8349\u6848\u3092\u4f5c\u6210\u3057\u3001\u6700\u7d42\u516c\u8868\u3059\u308b\u3068\u3044\u3046\u30b5\u30a4\u30af\u30eb\u304c\u4e88\u60f3\u3055\u308c\u307e\u3059<\/span><\/strong>\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u65e5\u672c\u306e\u6cd5\u5b9a\u958b\u793a\u66f8\u985e\u3068\u306e\u6574\u5408\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306e\u5fae\u8abf\u6574\u3084\u3001\u7528\u8a9e\u5b9a\u7fa9\u306e\u7d30\u90e8\u4fee\u6b63\u306a\u3069\u3082\u968f\u6642\u884c\u308f\u308c\u307e\u3059\u304c\u3001\u56fd\u969b\u6bd4\u8f03\u53ef\u80fd\u6027\u306f\u7dad\u6301\u3055\u308c\u308b\u65b9\u91dd\u3067\u3059\u3002<\/p>\n<h2>SSBJ\u57fa\u6e96\u306e\u9069\u7528\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3068\u6bb5\u968e\u7684\u7fa9\u52d9\u5316<\/h2>\n<p>SSBJ\u57fa\u6e96\u306f2025\u5e743\u6708\u671f\u304b\u3089\u4efb\u610f\u9069\u7528\u304c\u59cb\u307e\u308a\u3001\u305d\u306e\u5f8c\u6bb5\u968e\u7684\u306b\u7fa9\u52d9\u5316\u3055\u308c\u3066\u3044\u304f\u8a08\u753b\u3067\u3059\u3002\u91d1\u878d\u5e81\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u306e\u958b\u793a\u30fb\u4fdd\u8a3c\u306e\u3042\u308a\u65b9\u306b\u95a2\u3059\u308b\u30ef\u30fc\u30ad\u30f3\u30b0\u30fb\u30b0\u30eb\u30fc\u30d7\uff08WG\uff09\u304c\u793a\u3057\u305f\u9069\u7528\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u4f01\u696d\u898f\u6a21\u306b\u5fdc\u3058\u305f\u6bb5\u968e\u7684\u9069\u7528\u8a08\u753b<\/h3>\n<p>SSBJ\u57fa\u6e96\u306e\u9069\u7528\u306f\u4f01\u696d\u898f\u6a21\u306b\u5fdc\u3058\u3066\u6bb5\u968e\u7684\u306b\u9032\u3081\u3089\u308c\u307e\u3059\u3002\u6642\u4fa1\u7dcf\u984d\u306e\u5927\u304d\u3044\u4f01\u696d\u304b\u3089\u9806\u6b21\u7fa9\u52d9\u5316\u3055\u308c\u3001\u305d\u306e\u5f8c\u4fdd\u8a3c\u7fa9\u52d9\u3082\u8ab2\u3055\u308c\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>2025\u5e743\u6708\u671f\u304b\u3089\u3059\u3079\u3066\u306e\u4f01\u696d\u304c\u4efb\u610f\u3067\u9069\u7528\u3067\u304d\u307e\u3059\u304c\u3001\u7fa9\u52d9\u5316\u306f2027\u5e743\u6708\u671f\u304b\u3089\u59cb\u307e\u308a\u307e\u3059\u3002\u6700\u521d\u306b\u6642\u4fa1\u7dcf\u984d3\u5146\u5186\u4ee5\u4e0a\u306e\u30d7\u30e9\u30a4\u30e0\u5e02\u5834\u4e0a\u5834\u4f01\u696d\u306b\u958b\u793a\u7fa9\u52d9\u304c\u8ab2\u3055\u308c\u3001\u7fcc2028\u5e743\u6708\u671f\u304b\u3089\u306f\u3053\u308c\u3089\u306e\u4f01\u696d\u306b\u4fdd\u8a3c\u7fa9\u52d9\u3082\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<p><strong><span style=\"background-color: #ffff00\">\u305d\u306e\u5f8c\u3001\u6642\u4fa1\u7dcf\u984d1\u5146\u5186\u4ee5\u4e0a\uff082028\u5e743\u6708\u671f\uff5e\uff09\u30015,000\u5104\u5186\u4ee5\u4e0a\uff082029\u5e743\u6708\u671f\uff5e\uff09\u3068\u9806\u6b21\u5bfe\u8c61\u304c\u62e1\u5927\u3055\u308c\u30012030\u5e74\u4ee3\u524d\u534a\u306b\u306f\u305d\u306e\u4ed6\u306e\u30d7\u30e9\u30a4\u30e0\u5e02\u5834\u4e0a\u5834\u4f01\u696d\u306b\u3082\u9069\u7528\u3055\u308c\u308b\u4e88\u5b9a\u3067\u3059<\/span><\/strong>\u3002\u4fdd\u8a3c\u7fa9\u52d9\u306f\u5e38\u306b\u958b\u793a\u7fa9\u52d9\u306e1\u5e74\u5f8c\u304b\u3089\u8ab2\u3055\u308c\u308b\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<table border=\"1\" cellpadding=\"5\" cellspacing=\"0\">\n<tr>\n<th>\u671f<\/th>\n<th>\u5bfe\u8c61\u4f01\u696d<\/th>\n<th>\u958b\u793a\u7fa9\u52d9<\/th>\n<th>\u4fdd\u8a3c\u7fa9\u52d9<\/th>\n<\/tr>\n<tr>\n<td>2025-03\u671f<\/td>\n<td>\u4efb\u610f\u9069\u7528\uff08\u5168\u4f01\u696d\uff09<\/td>\n<td>&#8211;<\/td>\n<td>&#8211;<\/td>\n<\/tr>\n<tr>\n<td>2027-03\u671f<\/td>\n<td>\u6642\u4fa1\u7dcf\u984d3\u5146\u5186\u4ee5\u4e0a\u30d7\u30e9\u30a4\u30e0\u4f01\u696d<\/td>\n<td>\u958b\u793a\u958b\u59cb<\/td>\n<td>&#8211;<\/td>\n<\/tr>\n<tr>\n<td>2028-03\u671f<\/td>\n<td>\u6642\u4fa1\u7dcf\u984d3\u5146\u5186\u4ee5\u4e0a\u30d7\u30e9\u30a4\u30e0\u4f01\u696d<\/td>\n<td>\u7d99\u7d9a<\/td>\n<td>\u4fdd\u8a3c\u958b\u59cb<\/td>\n<\/tr>\n<tr>\n<td>2028-03\u671f<\/td>\n<td>\u6642\u4fa1\u7dcf\u984d1\u5146\u5186\u4ee5\u4e0a<\/td>\n<td>\u958b\u793a\u958b\u59cb<\/td>\n<td>&#8211;<\/td>\n<\/tr>\n<tr>\n<td>2029-03\u671f<\/td>\n<td>\u6642\u4fa1\u7dcf\u984d1\u5146\u5186\u4ee5\u4e0a<\/td>\n<td>\u7d99\u7d9a<\/td>\n<td>\u4fdd\u8a3c\u958b\u59cb<\/td>\n<\/tr>\n<tr>\n<td>2029-03\u671f<\/td>\n<td>\u6642\u4fa1\u7dcf\u984d5,000\u5104\u5186\u4ee5\u4e0a<\/td>\n<td>\u958b\u793a\u958b\u59cb<\/td>\n<td>&#8211;<\/td>\n<\/tr>\n<tr>\n<td>2030-03\u671f<\/td>\n<td>\u6642\u4fa1\u7dcf\u984d5,000\u5104\u5186\u4ee5\u4e0a<\/td>\n<td>\u7d99\u7d9a<\/td>\n<td>\u4fdd\u8a3c\u958b\u59cb<\/td>\n<\/tr>\n<tr>\n<td>2030\u5e74\u4ee3\u524d\u534a<\/td>\n<td>\u305d\u306e\u4ed6\u30d7\u30e9\u30a4\u30e0\u4f01\u696d<\/td>\n<td>\u958b\u793a\u2192\u9806\u6b21\u4fdd\u8a3c<\/td>\n<td>1\u5e74\u9045\u308c\u3067\u4fdd\u8a3c<\/td>\n<\/tr>\n<\/table>\n<h3>\u4fdd\u8a3c\u306e\u7bc4\u56f2\u3068\u8981\u4ef6<\/h3>\n<p>SSBJ\u57fa\u6e96\u306b\u57fa\u3065\u304f\u958b\u793a\u60c5\u5831\u306b\u306f\u3001\u6bb5\u968e\u7684\u306b\u4fdd\u8a3c\u7fa9\u52d9\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u4fdd\u8a3c\u306f\u3001\u56fd\u969b\u4fdd\u8a3c\u696d\u52d9\u57fa\u6e96\uff08ISAE\uff093000\u306a\u3069\u306b\u57fa\u3065\u304f\u9650\u5b9a\u7684\u4fdd\u8a3c\u304c\u60f3\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4fdd\u8a3c\u696d\u52d9\u306f\u3001\u4e3b\u306b\u76e3\u67fb\u6cd5\u4eba\u306b\u3088\u3063\u3066\u63d0\u4f9b\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<strong><span style=\"background-color: #ffff00\">\u958b\u793a\u5185\u5bb9\u306e\u4fe1\u983c\u6027\u3092\u9ad8\u3081\u308b\u91cd\u8981\u306a\u30d7\u30ed\u30bb\u30b9\u3067\u3042\u308a\u3001\u4f01\u696d\u306f\u30c7\u30fc\u30bf\u306e\u53ce\u96c6\u30fb\u7ba1\u7406\u4f53\u5236\u3084\u5185\u90e8\u7d71\u5236\u306e\u6574\u5099\u3092\u65e9\u671f\u306b\u9032\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059<\/span><\/strong>\u3002\u4fdd\u8a3c\u696d\u52d9\u306f\u958b\u793a\u958b\u59cb\u306e\u7fcc\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u305f\u3081\u3001\u958b\u793a\u521d\u5e74\u5ea6\u304b\u3089\u4fdd\u8a3c\u3092\u898b\u636e\u3048\u305f\u6e96\u5099\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h2>\u4ed6\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3068\u306e\u95a2\u4fc2<\/h2>\n<p>SSBJ\u57fa\u6e96\u306f\u5358\u72ec\u3067\u5b58\u5728\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u65e2\u5b58\u306e\u56fd\u969b\u7684\u306a\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3068\u306e\u95a2\u4fc2\u6027\u306e\u4e2d\u3067\u7406\u89e3\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4f01\u696d\u306f\u8907\u6570\u306e\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306b\u5bfe\u5fdc\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u5834\u5408\u3082\u591a\u3044\u305f\u3081\u3001\u305d\u308c\u3089\u306e\u95a2\u4fc2\u6027\u3092\u628a\u63e1\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>GRI\uff08Global Reporting Initiative\uff09\u306f\u3001\u4f01\u696d\u304c\u793e\u4f1a\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u3092\u4e2d\u5fc3\u306b\u636e\u3048\u305f\u300c\u30c0\u30d6\u30eb\u30fb\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u300d\u306e\u8996\u70b9\u3092\u91cd\u8996\u3057\u3066\u3044\u307e\u3059\u3002SSBJ\u306fGRI\u3068MoU\uff08\u899a\u66f8\uff09\u3092\u7de0\u7d50\u3057\u3001\u76f8\u4e92\u30de\u30c3\u30d4\u30f3\u30b0\u306e\u7b56\u5b9a\u3092\u9032\u3081\u3066\u304a\u308a\u3001\u4e21\u8005\u3092\u88dc\u5b8c\u7684\u306b\u6d3b\u7528\u3059\u308b\u3053\u3068\u304c\u60f3\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>TCFD\uff08\u6c17\u5019\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u958b\u793a\u30bf\u30b9\u30af\u30d5\u30a9\u30fc\u30b9\uff09\u306f\u30012017\u5e74\u306e\u63d0\u8a00\u304c\u5e83\u304f\u63a1\u7528\u3055\u308c\u3066\u304d\u307e\u3057\u305f\u304c\u3001\u305d\u306e\u5185\u5bb9\u306fSSBJ\u6c17\u5019\u57fa\u6e96\u306b\u5b9f\u8cea\u7684\u306b\u53d6\u308a\u8fbc\u307e\u308c\u3066\u3044\u307e\u3059\u3002<strong><span style=\"background-color: 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3000\u3078\u306e\u9069\u5408\u306a\u3069\uff09\u3068\u3044\u3063\u305f\u8ab2\u984c\u304c\u3042\u308a\u307e\u3059\u3002<strong><span style=\"background-color: #ffff00\">\u7279\u306b\u4fdd\u8a3c\u696d\u52d9\u306e\u54c1\u8cea\u78ba\u4fdd\u3068\u52b9\u7387\u5316\u306e\u4e21\u7acb\u304c\u91cd\u8981\u306a\u8ab2\u984c\u3068\u306a\u308b\u3067\u3057\u3087\u3046<\/span><\/strong>\u3002<\/p>\n<p>\u898f\u5236\u5f53\u5c40\u306e\u8996\u70b9\u3067\u306f\u3001\u56fd\u969b\u7684\u306a\u6574\u5408\u6027\u306e\u78ba\u4fdd\u3084\u6295\u8cc7\u5bb6\u4fdd\u8b77\u306e\u5f37\u5316\u3068\u3044\u3046\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u4e00\u65b9\u3001\u57fa\u6e96\u6539\u8a02\u306b\u8ffd\u968f\u3059\u308b\u5236\u5ea6\u6539\u6b63\u306e\u30bf\u30a4\u30e0\u30e9\u30b0\u306a\u3069\u306e\u8ab2\u984c\u3082\u5b58\u5728\u3057\u307e\u3059\u3002<\/p>\n<table border=\"1\" cellpadding=\"5\" cellspacing=\"0\">\n<tr>\n<th>\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc<\/th>\n<th>\u4e3b\u306a\u30e1\u30ea\u30c3\u30c8<\/th>\n<th>\u4e3b\u306a\u8ab2\u984c<\/th>\n<\/tr>\n<tr>\n<td>\u4f01\u696d<\/td>\n<td>\n&#8211; \u56fd\u969b\u57fa\u6e96\u6e96\u62e0\u3067\u8cc7\u672c\u30b3\u30b9\u30c8\u4f4e\u6e1b<br \/>\n&#8211; \u30b5\u30b9\u30c6\u30ca\u30c7\u30fc\u30bf\u53ef\u8996\u5316\u306b\u3088\u308b\u6226\u7565\u30fb\u30ea\u30b9\u30af\u7ba1\u7406\u9ad8\u5ea6\u5316\n<\/td>\n<td>\n&#8211; Scope3\u30c7\u30fc\u30bf\u53ce\u96c6\u8ca0\u8377<br \/>\n&#8211; IT\u6295\u8cc7\u30fb\u4eba\u6750\u80b2\u6210\u30b3\u30b9\u30c8\n<\/td>\n<\/tr>\n<tr>\n<td>\u6295\u8cc7\u5bb6<\/td>\n<td>\n&#8211; \u6bd4\u8f03\u53ef\u80fd\u306a\u5b9a\u91cfESG\u30c7\u30fc\u30bf\u53d6\u5f97<br \/>\n&#8211; \u4fdd\u8a3c\u4ed8\u304d\u3067\u4fe1\u983c\u6027\u5411\u4e0a\n<\/td>\n<td>\n&#8211; \u4f01\u696d\u6a2a\u65ad\u3067\u306e\u30c7\u30fc\u30bf\u54c1\u8cea\u3070\u3089\u3064\u304d\u3078\u306e\u5bfe\u5fdc\n<\/td>\n<\/tr>\n<tr>\n<td>\u76e3\u67fb\u6cd5\u4eba<\/td>\n<td>\n&#8211; \u65b0\u305f\u306a\u4fdd\u8a3c\u30d3\u30b8\u30cd\u30b9\u62e1\u5927\n<\/td>\n<td>\n&#8211; ESG\u5c02\u9580\u4eba\u6750\u7372\u5f97\u7af6\u4e89<br \/>\n&#8211; \u4fdd\u8a3c\u30a2\u30d7\u30ed\u30fc\u30c1\u6574\u5099\uff08ISAE 3000\u9069\u5408\uff09\n<\/td>\n<\/tr>\n<tr>\n<td>\u898f\u5236\u5f53\u5c40<\/td>\n<td>\n&#8211; \u56fd\u969b\u6574\u5408\u3001\u6295\u8cc7\u5bb6\u4fdd\u8b77\u5f37\u5316\n<\/td>\n<td>\n&#8211; \u57fa\u6e96\u6539\u8a02\u306b\u8ffd\u968f\u3059\u308b\u5236\u5ea6\u6539\u6b63\u30bf\u30a4\u30e0\u30e9\u30b0\n<\/td>\n<\/tr>\n<\/table>\n<h2>SSBJ\u57fa\u6e96\u306b\u304a\u3051\u308b\u4ee3\u8868\u7684\u306a\u958b\u793a\u9805\u76ee<\/h2>\n<p>SSBJ\u57fa\u6e96\u3067\u6c42\u3081\u3089\u308c\u308b\u5177\u4f53\u7684\u306a\u958b\u793a\u9805\u76ee\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u306f\u3001\u5b9f\u52d9\u6e96\u5099\u3092\u9032\u3081\u308b\u4e0a\u3067\u91cd\u8981\u3067\u3059\u3002\u5404\u30ab\u30c6\u30b4\u30ea\u30fc\u306b\u304a\u3051\u308b\u4e3b\u8981\u306a\u958b\u793a\u9805\u76ee\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u30ac\u30d0\u30ca\u30f3\u30b9\u95a2\u9023\u306e\u958b\u793a\u9805\u76ee<\/h3>\n<p>\u30ac\u30d0\u30ca\u30f3\u30b9\u95a2\u9023\u3067\u306f\u3001\u53d6\u7de0\u5f79\u4f1a\u306e\u6c17\u5019\u30fbESG\u76e3\u7763\u8cac\u4efb\u3084\u5c02\u9580\u59d4\u54e1\u4f1a\u306e\u6709\u7121\u306a\u3069\u306e\u958b\u793a\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u53d6\u7de0\u5f79\u4f1a\u304c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u8ab2\u984c\u3092\u3069\u306e\u3088\u3046\u306b\u76e3\u7763\u3057\u3066\u3044\u308b\u304b\u3001\u305d\u306e\u983b\u5ea6\u3084\u65b9\u6cd5\u3001\u53d6\u7de0\u5f79\u4f1a\u3078\u306e\u5831\u544a\u30d7\u30ed\u30bb\u30b9\u306a\u3069\u3067\u3059\u3002<\/p>\n<p><strong><span style=\"background-color: #ffff00\">\u7279\u306b\u91cd\u8981\u306a\u306e\u306f\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u30ea\u30b9\u30af\u3068\u6a5f\u4f1a\u306b\u95a2\u3059\u308b\u8cac\u4efb\u306e\u6240\u5728\u3092\u660e\u78ba\u306b\u3059\u308b\u3053\u3068\u3067\u3059<\/span><\/strong>\u3002\u4f8b\u3048\u3070\u3001\u53d6\u7de0\u5f79\u4f1a\u30ec\u30d9\u30eb\u306e\u59d4\u54e1\u4f1a\uff08\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u59d4\u54e1\u4f1a\u306a\u3069\uff09\u306e\u69cb\u6210\u3084\u5f79\u5272\u3001\u7d4c\u55b6\u9663\u306e\u8cac\u4efb\u7bc4\u56f2\u306a\u3069\u3092\u5177\u4f53\u7684\u306b\u958b\u793a\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<h3>\u6226\u7565\u30fb\u30ea\u30b9\u30af\u7ba1\u7406\u306e\u958b\u793a\u9805\u76ee<\/h3>\n<p>\u6226\u7565\u9762\u3067\u306f\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u8ab2\u984c\u304c\u4e8b\u696d\u30e2\u30c7\u30eb\u30fb\u6226\u7565\u306b\u3069\u306e\u3088\u3046\u306a\u8ca1\u52d9\u7684\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u304b\u306e\u8a55\u4fa1\u3084\u3001\u30b7\u30ca\u30ea\u30aa\u5225\u306e\u30ec\u30b8\u30ea\u30a8\u30f3\u30b9\u5206\u6790\u7d50\u679c\u306e\u958b\u793a\u304c\u91cd\u8981\u3067\u3059\u3002\u77ed\u671f\u30fb\u4e2d\u671f\u30fb\u9577\u671f\u306e\u6642\u9593\u8ef8\u3067\u306e\u5f71\u97ff\u8a55\u4fa1\u3082\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u30ea\u30b9\u30af\u7ba1\u7406\u306b\u3064\u3044\u3066\u306f\u3001\u91cd\u8981\u306a\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u30ea\u30b9\u30af\u3092\u7279\u5b9a\u3059\u308b\u30d7\u30ed\u30bb\u30b9\u3084\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u4f53\u5236\u306e\u958b\u793a\u304c\u5fc5\u8981\u3067\u3059\u3002<strong><span style=\"background-color: #ffff00\">\u3053\u308c\u3089\u306e\u30ea\u30b9\u30af\u7ba1\u7406\u30d7\u30ed\u30bb\u30b9\u304c\u5168\u793e\u7684\u306a\u30ea\u30b9\u30af\u7ba1\u7406\u3068\u3069\u306e\u3088\u3046\u306b\u7d71\u5408\u3055\u308c\u3066\u3044\u308b\u304b\u3082\u91cd\u8981\u306a\u958b\u793a\u30dd\u30a4\u30f3\u30c8\u3067\u3059<\/span><\/strong>\u3002\u6c17\u5019\u5909\u52d5\u4ee5\u5916\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u30ea\u30b9\u30af\uff08\u4f8b\uff1a\u4eba\u6a29\u3001\u751f\u7269\u591a\u69d8\u6027\u306a\u3069\uff09\u306b\u3064\u3044\u3066\u3082\u3001\u91cd\u8981\u6027\u306b\u5fdc\u3058\u305f\u958b\u793a\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<h3>\u6307\u6a19\u30fb\u76ee\u6a19\u306e\u958b\u793a\u9805\u76ee<\/h3>\n<p>\u6307\u6a19\u30fb\u76ee\u6a19\u306b\u3064\u3044\u3066\u306f\u3001GHG\u6392\u51fa\u91cf\uff08Scope 1\u30012\u30013\uff09\u3001\u30a8\u30cd\u30eb\u30ae\u30fc\u4f7f\u7528\u91cf\u3001\u5185\u90e8\u30ab\u30fc\u30dc\u30f3\u4fa1\u683c\u306a\u3069\u3001\u5b9a\u91cf\u7684\u306a\u6307\u6a19\u306e\u958b\u793a\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u793e\u4f1a\u30fb\u4eba\u7684\u8cc7\u672c\u95a2\u9023\u306eKPI\uff08\u96e2\u8077\u7387\u3001\u591a\u69d8\u6027\u30fb\u516c\u5e73\u6027\u30fb\u5305\u6442\u6027\uff08DEI\uff09\u6307\u6a19\u306a\u3069\uff09\u3082\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>\u5404\u6307\u6a19\u306b\u3064\u3044\u3066\u3001\u76ee\u6a19\u5024\u30fb\u5b9f\u7e3e\u30fb\u7d4c\u5e74\u30c8\u30ec\u30f3\u30c9\u306e\u958b\u793a\u3082\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<strong><span style=\"background-color: 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