{"id":1289,"date":"2023-10-26T20:38:15","date_gmt":"2023-10-26T11:38:15","guid":{"rendered":"https:\/\/cfonewsplus.com\/?p=1289"},"modified":"2023-10-26T20:38:16","modified_gmt":"2023-10-26T11:38:16","slug":"%e5%90%84%e5%9b%bd%e3%82%b5%e3%82%b9%e3%83%86%e3%83%8a%e9%96%8b%e7%a4%ba%e5%9f%ba%e6%ba%96%e3%81%ae%e5%b0%8e%e5%85%a5%e5%8b%95%e5%90%91%ef%bc%9a%e3%83%96%e3%83%a9%e3%82%b8%e3%83%ab%ef%bc%86%e3%82%aa","status":"publish","type":"post","link":"https:\/\/cfonewsplus.com\/?p=1289","title":{"rendered":"\u5404\u56fd\u30b5\u30b9\u30c6\u30ca\u958b\u793a\u57fa\u6e96\u306e\u5c0e\u5165\u52d5\u5411\uff1a\u30d6\u30e9\u30b8\u30eb\uff06\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2"},"content":{"rendered":"\n<p>\u30d6\u30e9\u30b8\u30eb\u306f\u4e0a\u5834\u4f1a\u793e\u5411\u3051\u306b\uff12\uff10\uff12\uff16\u5e74\u3088\u308aISSB\u5f37\u5236\u5c0e\u5165\u3067\u3059\u3002\u5408\u7406\u7684\u4fdd\u8a3c\u3082\u5fc5\u8981\u3002<\/p>\n\n\n\n<p><a href=\"https:\/\/www.corporatedisclosures.org\/content\/top-stories\/brazil-to-mandate-issb-standards-from-2026.html\">Brazil to mandate ISSB standards from 2026 :: Corporate Disclosures<\/a><\/p>\n\n\n\n<p>DEEP Learning\u76f4\u8a33\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"has-xw-pastel-yellow-background-color has-background\">\u30d6\u30e9\u30b8\u30eb\u306f\u3001ISSB\u304c\u5236\u5b9a\u3057\u305f\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\uff08IFRS S1\u304a\u3088\u3073IFRS S2\uff09\u3092\u6765\u5e74\u521d\u3081\u304b\u3089\u81ea\u4e3b\u5831\u544a\u7528\u306b\u63a1\u7528\u3057\u30012026\u5e741\u67081\u65e5\u304b\u3089\u306fISSB\u306b\u6cbf\u3063\u305f\u958b\u793a\u3092\u3059\u3079\u3066\u306e\u4e0a\u5834\u4f01\u696d\u306b\u7fa9\u52d9\u4ed8\u3051\u308b\u4e88\u5b9a\u3060\u3002\u30d6\u30e9\u30b8\u30eb\u8a3c\u5238\u59d4\u54e1\u4f1a\uff08CVM\uff09\u3068\u8ca1\u52d9\u7701\u306f\u5148\u9031\u672b\uff0810\u670820\u65e5\uff09\u3001\u3053\u306e2\u3064\u306e\u57fa\u6e96\u3092\u540c\u56fd\u306e\u898f\u5236\u67a0\u7d44\u307f\u306b\u7d44\u307f\u8fbc\u3080\u3068\u767a\u8868\u3057\u305f\u3002CVM\u306f\u6c7a\u8b70193\u53f7\u3092\u767a\u884c\u3057\u30012024\u5e74\u4ee5\u964d\u3001\u4e0a\u5834\u4f01\u696d\u3068\u6295\u8cc7\u30d5\u30a1\u30f3\u30c9\u306f\u3053\u306e\u57fa\u6e96\u3092\u7528\u3044\u3066\u6301\u7d9a\u53ef\u80fd\u6027\u95a2\u9023\u60c5\u5831\u3092\u958b\u793a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308b\u3002CVM\u306e\u30b8\u30e7\u30a2\u30f3\u30fb\u30da\u30c9\u30ed\u30fb\u30ca\u30b7\u30e1\u30f3\u30c8\u4f1a\u9577\u306f\u58f0\u660e\u306e\u4e2d\u3067\u6b21\u306e\u3088\u3046\u306b\u8ff0\u3079\u3066\u3044\u308b\uff1a \u300c\u6c7a\u8b70193\u306f\u3001CVM\u3068\u30d6\u30e9\u30b8\u30eb\u306b\u3068\u3063\u3066\u753b\u671f\u7684\u306a\u51fa\u6765\u4e8b\u3067\u3059\u3002IFRS\u306eS1\u304a\u3088\u3073S2\u57fa\u6e96\u306b\u5f93\u3063\u3066\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u898f\u5247\u3092\u63a1\u7528\u3057\u305f\u4e16\u754c\u521d\u306e\u898f\u5236\u5f53\u5c40\u3067\u3042\u308a\u3001\u56fd\u3067\u3042\u308b\u3002\u79c1\u305f\u3061\u306f\u3001\u900f\u660e\u6027\u3001\u6a19\u6e96\u5316\u3001\u6bd4\u8f03\u53ef\u80fd\u6027\u3092\u9ad8\u3081\u3001\u767a\u884c\u4f53\u306b\u3088\u308b\u6301\u7d9a\u53ef\u80fd\u306a\u5074\u9762\u306e\u81ea\u4e3b\u7684\u306a\u958b\u793a\u304b\u3089\u59cb\u3081\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u57fa\u6e96\u304c2026\u5e74\u306b\u7fa9\u52d9\u5316\u3055\u308c\u308c\u3070\u3001ISSB\u306b\u6cbf\u3063\u305f\u6301\u7d9a\u53ef\u80fd\u6027\u5831\u544a\u66f8\u306b\u306f\u5408\u7406\u7684\u4fdd\u8a3c\u304c\u6c42\u3081\u3089\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n\n\n\n<p>\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u306fISSB\u30d9\u30fc\u30b9\u57fa\u6e96\u306e\u516c\u958b\u8349\u6848\u3092\u30ea\u30ea\u30fc\u30b9\u3057\u307e\u3057\u305f\u3002\u6c17\u5019\u5909\u52d5\u306b\u958b\u793a\u9650\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p><a href=\"https:\/\/aasb.gov.au\/news\/exposure-draft-ed-sr1-australian-sustainability-reporting-standards-disclosure-of-climate-related-financial-information\/\">Exposure Draft ED SR1 Australian Sustainability Reporting Standards \u2013 Disclosure of Climate-related Financial Information (aasb.gov.au)<\/a><\/p>\n\n\n\n<p class=\"has-xw-pastel-yellow-background-color has-background\">AASB\u306f\u3001\u6c17\u5019\u5909\u52d5\u306b\u95a2\u9023\u3059\u308b\u8ca1\u52d9\u60c5\u5831 \u306e\u958b\u793a\u8981\u6c42\u4e8b\u9805\u3092\u63d0\u6848\u3059\u308b\u305f\u3081\u3001\u516c\u958b\u8349\u6848 ED SR1 Australian Sustainability Reporting Standards &#8211; 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