{"id":1605,"date":"2024-05-30T08:33:04","date_gmt":"2024-05-29T23:33:04","guid":{"rendered":"https:\/\/cfonewsplus.com\/?p=1605"},"modified":"2024-05-30T08:33:05","modified_gmt":"2024-05-29T23:33:05","slug":"%e3%82%b5%e3%82%b9%e3%83%86%e3%83%8a%e6%83%85%e5%a0%b1%e3%80%81%e8%b2%a1%e5%8b%99%e8%ab%b8%e8%a1%a8%e3%81%ab%e5%8f%8d%e6%98%a0%e3%80%80%e8%84%b1%e7%82%ad%e7%b4%a0%e6%9c%aa%e9%81%94%e3%81%aa%e3%82%89","status":"publish","type":"post","link":"https:\/\/cfonewsplus.com\/?p=1605","title":{"rendered":"\u30b5\u30b9\u30c6\u30ca\u60c5\u5831\u3001\u8ca1\u52d9\u8af8\u8868\u306b\u53cd\u6620\u3000\u8131\u70ad\u7d20\u672a\u9054\u306a\u3089\u5f15\u5f53\u91d1\u3082 – NIKKEI GX"},"content":{"rendered":"\n

\u975e\u8ca1\u52d9\u60c5\u5831\u3068\u8ca1\u52d9\u60c5\u5831\u3068\u306e\u201d\u3064\u306a\u304c\u308a\u201d\u3092\u3068\u3089\u3048\u305f\u8a18\u4e8b\u306b\u306a\u308a\u307e\u3059\u3002\u300c\u975e\u8ca1\u52d9\u60c5\u5831\u3068\u8ca1\u52d9\u60c5\u5831\u3068\u3067\u5185\u5bb9\u306b\u77db\u76fe\u304c\u3042\u3063\u3066\u306f\u306a\u3089\u306a\u3044\u300d\u3068\u3044\u3046\u306e\u304c\u3064\u306a\u304c\u308a\u304c\u6c42\u3081\u3089\u308c\u308b\u80cc\u666f\u306b\u306a\u308a\u307e\u3059\u3002\u300cGHG\u524a\u6e1b\u76ee\u6a19\u3092\u516c\u8868\u3057\u3066\u3044\u308b\u4f01\u696d\u304c\u3001\u76ee\u6a19\u3092\u9054\u6210\u3067\u304d\u305a\u30ab\u30fc\u30dc\u30f3\u30af\u30ec\u30b8\u30c3\u30c8\u3092\u8cfc\u5165\u305b\u3056\u308b\u3092\u5f97\u306a\u3044\u5834\u5408\u3001\u3044\u3064\u5f15\u5f53\u8a08\u4e0a\u3059\u308b\u304b\uff1f\u300d\u3068\u3044\u3046\u8ad6\u70b9\u306fIFRS\u89e3\u91c8\u6307\u91dd\u59d4\u54e1\u4f1a\u306b\u3088\u308b\u3068\u3001\u76ee\u6a19\u5e74\u5ea6\u307e\u3067\u306f\u5f15\u5f53\u91d1\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306b\u306a\u3089\u306a\u3044\u304c\u3001\u76ee\u6a19\u5e74\u5ea6\u3067\u5f15\u5f53\u91d1\u3092\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u306b\u306a\u308b\u65e8\u3092\u660e\u3089\u304b\u306b\u3057\u307e\u3057\u305f\u3002\u660e\u3089\u304b\u306b\u672a\u9054\u6210\u3067\u3042\u308c\u3070\u76ee\u6a19\u5e74\u5ea6\u524d\u306b\u5f15\u304d\u5f53\u3066\u3057\u305d\u3046\u306a\u30a4\u30e1\u30fc\u30b8\u6301\u3063\u3066\u3044\u305f\u306e\u3067\u3001\u4e0a\u8a18\u7d50\u8ad6\u306e\u80cc\u666f\u3092\u7406\u89e3\u3057\u305f\u3068\u601d\u3044\u307e\u3057\u305f\u3002<\/p>\n\n\n\n

\u30b5\u30b9\u30c6\u30ca\u60c5\u5831\u3001\u8ca1\u52d9\u8af8\u8868\u306b\u53cd\u6620\u3000\u8131\u70ad\u7d20\u672a\u9054\u306a\u3089\u5f15\u5f53\u91d1\u3082 – \u65e5\u7d4cGX (nikkei.com)<\/a><\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

\u307e\u305fIFRS\u89e3\u91c8\u6307\u91dd\u59d4\u54e1\u4f1a\u306f4\u6708\u3001GHG\u524a\u6e1b\u76ee\u6a19\u3092\u516c\u8868\u3057\u3066\u3044\u308b\u4f01\u696d\u304c\u76ee\u6a19\u9054\u6210\u306e\u305f\u3081\u306b\u30ab\u30fc\u30dc\u30f3\u30af\u30ec\u30b8\u30c3\u30c8\u3092\u8cfc\u5165\u305b\u3056\u308b\u3092\u5f97\u306a\u3044\u5834\u5408\u3001\u3069\u306e\u3088\u3046\u306a\u8981\u4ef6\u306b\u5408\u81f4\u3059\u308b\u3068\u5f15\u5f53\u91d1\u3092\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u304b\u660e\u3089\u304b\u306b\u3057\u305f\u3002\u5f93\u6765\u306f\u76ee\u6a19\u5e74\u5ea6\u3088\u308a\u524d\u306b\u3001\u30ab\u30fc\u30dc\u30f3\u30af\u30ec\u30b8\u30c3\u30c8\u306e\u8cfc\u5165\u306a\u3057\u306b\u524a\u6e1b\u76ee\u6a19\u3092\u9054\u6210\u3067\u304d\u306a\u3044\u3068\u898b\u8fbc\u307e\u308c\u308b\u5834\u5408\u3001\u305d\u306e\u6642\u70b9\u3067\u30af\u30ec\u30b8\u30c3\u30c8\u306e\u8cfc\u5165\u8cbb\u7528\u3092\u5f15\u5f53\u91d1\u306b\u8a08\u4e0a\u3059\u3079\u304d\u3060\u3068\u3044\u3046\u898b\u65b9\u304c\u3042\u3063\u305f\u3002\u3053\u308c\u306b\u5bfe\u3057\u3001IFRS\u89e3\u91c8\u6307\u91dd\u59d4\u54e1\u4f1a\u306f\u76ee\u6a19\u5e74\u5ea6\u307e\u3067\u306f\u5f15\u5f53\u91d1\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306b\u306a\u3089\u306a\u3044\u4e00\u65b9\u3001\u76ee\u6a19\u5e74\u5ea6\u306b\u5f15\u5f53\u91d1\u3092\u8a08\u4e0a\u3059\u3079\u304d\u5834\u5408\u304c\u3042\u308b\u65e8\u3092\u660e\u3089\u304b\u306b\u3057\u3066\u3044\u308b\u3002\u3053\u306e\u305f\u3081\u524a\u6e1b\u76ee\u6a19\u306e\u516c\u8868\u6b21\u7b2c\u3067\u306f\u3001\u5f15\u5f53\u91d1\u306e\u8a08\u4e0a\u304c\u5fc5\u8981\u306b\u306a\u308b\u3053\u3068\u306b\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3060\u3002<\/p>\n\n\n\n

ifric_202403.pdf (asb-j.jp)<\/a><\/p>\n\n\n\n

\u2191\u3053\u3061\u3089\u306b\u80cc\u666f\u8a18\u8f09\u3001\u3055\u308c\u3066\u3044\u308b\u3088\u3046\u3067\u3059\u304c\u307e\u3060\u8aad\u307f\u89e3\u3051\u3066\u307e\u305b\u3093\u2026\u3002<\/p>\n\n\n\n

\u4e8b\u5b9f\u30d1\u30bf\u30fc\u30f3
20X0\u5e74\u306b\u3001\u5bb6\u5ead\u7528\u88fd\u54c1\u306e\u88fd\u9020\u8005\u3067\u3042\u308b\u4f01\u696d\u304c\u3001\u6b21\u306e\u3088\u3046\u306a\u30b3\u30df\u30c3\u30c8\u30e1\u30f3\u30c8\u3092\u516c\u5f0f\u306b\u8868\u660e\u3059\u308b\u3002
a. \u5e74\u9593\u306e\u6e29\u5ba4\u52b9\u679c\u30ac\u30b9\u6392\u51fa\u91cf\u3092\u5f90\u3005\u306b\u524a\u6e1b\u3057\u300120X9\u5e74\u307e\u3067\u306b\u73fe\u5728\u306e\u30ec\u30d9\u30eb\u306e\u5c11\u306a\u304f\u3068\u308260%\u3092\u524a\u6e1b\u3059\u308b\u3002
b. 20X9\u5e74\u53ca\u3073\u305d\u306e\u5f8c\u306e\u5404\u5e74\u306b\u304a\u3051\u308b\u6b8b\u308a\u306e\u5e74\u9593\u6392\u51fa\u91cf\u3092\u3001\u30ab\u30fc\u30dc\u30f3\u30fb\u30af\u30ec\u30b8\u30c3\u30c8\u3092\u8cfc\u5165\u3057\u3066\u305d\u308c\u3092\u30ab\u30fc
\u30dc\u30f3\u5e02\u5834\u304b\u3089\u6d88\u5374\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u76f8\u6bba\u3059\u308b\u3002
\u58f0\u660e\u306e\u88cf\u4ed8\u3051\u3068\u3059\u308b\u305f\u3081\u3001\u4f01\u696d\u306f\u300120X9\u5e74\u307e\u3067\u306b\u5e74\u9593\u6392\u51fa\u91cf\u306e60\uff05\u524a\u6e1b\u3092\u9054\u6210\u3059\u308b\u305f\u3081\u306b\u300120X1\u5e74\u304b\u3089
20X9\u5e74\u306e\u9593\u306b\u88fd\u9020\u65b9\u6cd5\u3092\u3069\u306e\u3088\u3046\u306b\u5f90\u3005\u306b\u5909\u66f4\u3059\u308b\u306e\u304b\u3092\u793a\u3057\u305f\u79fb\u884c\u8a08\u753b\u3092\u516c\u8868\u3059\u308b\u3002\u3053\u306e\u5909\u66f4\u306f\u3001\u30a8\u30cd\u30eb\u30ae\u30fc\u52b9\u7387\u306e\u3088\u308a\u9ad8\u3044\u30d7\u30ed\u30bb\u30b9\u3078\u306e\u6295\u8cc7\u3001\u518d\u751f\u53ef\u80fd\u306a\u6e90\u6cc9\u304b\u3089\u306e\u30a8\u30cd\u30eb\u30ae\u30fc\u8cfc\u5165\u4e26\u3073\u306b\u73fe\u5728\u306e\u77f3\u6cb9\u30d9\u30fc\u30b9\u306e\u88fd\u54c1\u6210\u5206\u53ca\u3073\u5305\u88c5\u8cc7\u6750\u304b\u3089\u3088\u308a\u4f4e\u70ad\u7d20\u306e\u4ee3\u66ff\u54c1\u3078\u306e\u7f6e\u63db\u3048\u3092\u4f34\u3046\u3002\u7d4c\u55b6\u8005\u306f\u3001\u4f01\u696d\u304c\u3053\u308c\u3089\u306e\u5909\u66f4\u306e\u3059\u3079\u3066\u3092\u884c\u3044\u3001\u88fd\u54c1\u3092\u5229\u76ca\u306e\u51fa\u308b\u5f62\u3067\u8ca9\u58f2\u3057\u7d9a\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u78ba\u4fe1\u3057\u3066\u3044\u308b\u3002\u79fb\u884c\u8a08\u753b\u306e\u516c\u8868\u306b\u52a0\u3048\u3066\u3001\u4f01\u696d\u306f\u30b3\u30df\u30c3\u30c8\u30e1\u30f3\u30c8\u3092\u5c65\u884c\u3059\u308b\u610f\u56f3\u3092\u516c\u7684\u306b\u78ba\u8a8d\u3059\u308b\u4ed6\u306e\u3044\u304f\u3064\u304b\u306e\u884c\u52d5\u3092
\u53d6\u308b\u3002<\/p>\n\n\n\n

\u4fe1\u983c\u6027\u306e\u3042\u308b\u898b\u7a4d\u308a
\u5f15\u5f53\u91d1\u306e\u8a8d\u8b58\u306e\u6700\u5f8c\u306e\u8981\u4ef6\u306f\u3001\u7fa9\u52d9\u306e\u91d1\u984d\u306b\u3064\u3044\u3066\u4fe1\u983c\u6027\u306e\u3042\u308b\u898b\u7a4d\u308a\u304c\u3067\u304d\u308b\u3053\u3068\u3067\u3042\u308b\u3002
IAS\u7b2c37\u53f7\u306e\u7b2c25\u9805\u306f\u3001\u300c\u6975\u3081\u3066\u7a00\u306a\u4f8b\u5916\u3092\u9664\u304d\u3001\u4f01\u696d\u306f\u767a\u751f\u3057\u5f97\u308b\u7d50\u679c\u3092\u3042\u308b\u7a0b\u5ea6\u7d5e\u308a\u8fbc\u3080\u3053\u3068\u304c\u3067\u304d\u3001
\u3057\u305f\u304c\u3063\u3066\u3001\u5f15\u5f53\u91d1\u306e\u8a8d\u8b58\u306b\u4f7f\u7528\u3059\u308b\u306e\u306b\u5341\u5206\u306a\u307b\u3069\u4fe1\u983c\u6027\u306e\u3042\u308b\u7fa9\u52d9\u306e\u898b\u7a4d\u308a\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u300d\u3068\u8ff0
\u3079\u3066\u3044\u308b\u3002
\u59d4\u54e1\u4f1a\u306f\u3001\u8a18\u8ff0\u3055\u308c\u305f\u4e8b\u5b9f\u30d1\u30bf\u30fc\u30f3\u306b\u304a\u3044\u3066\u3001\u4ed6\u306e\u8a8d\u8b58\u8981\u4ef6\u3092\u6e80\u305f\u3059\u63a8\u5b9a\u7684\u7fa9\u52d9\u306e\u91d1\u984d\u306b\u3064\u3044\u3066\u4f01\u696d\u304c\u4fe1
\u983c\u6027\u306e\u3042\u308b\u898b\u7a4d\u308a\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3068\u7d50\u8ad6\u3092\u4e0b\u3057\u305f\u3002
\u5f15\u5f53\u91d1\u304c\u8a8d\u8b58\u3055\u308c\u308b\u304b\u3069\u3046\u304b\u306b\u3064\u3044\u3066\u306e\u7d50\u8ad6
\u59d4\u54e1\u4f1a\u306f\u3001\u8a18\u8ff0\u3055\u308c\u305f\u4e8b\u5b9f\u30d1\u30bf\u30fc\u30f3\u306b\u304a\u3044\u3066\u3001\u6b21\u306e\u3088\u3046\u306b\u306a\u308b\u3068\u7d50\u8ad6\u3092\u4e0b\u3057\u305f\u3002
a.\u6e29\u5ba4\u52b9\u679c\u30ac\u30b9\u6392\u51fa\u91cf\u3092\u524a\u6e1b\u3057\u76f8\u6bba\u3059\u308b\u3068\u3044\u3046\u30b3\u30df\u30c3\u30c8\u30e1\u30f3\u30c8\u306b\u3064\u3044\u3066\u306e\u4f01\u696d\u306e\u58f0\u660e\u304c\u5f53\u8a72\u30b3\u30df\u30c3\u30c8\u30e1
\u30f3\u30c8\u3092\u5c65\u884c\u3059\u308b\u63a8\u5b9a\u7684\u7fa9\u52d9\u3092\u751f\u3058\u3055\u305b\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u58f0\u660e\u306b\u3064\u3044\u3066\u306e\u4e8b\u5b9f\u53ca\u3073\u305d\u308c\u3092\u53d6\u308a\u5dfb\u304f\u72b6\u6cc1\u306b
\u5fdc\u3058\u3066\u6c7a\u307e\u308b<\/strong><\/mark>\u3002
b. \u58f0\u660e\u304c\u63a8\u5b9a\u7684\u7fa9\u52d9\u3092\u751f\u3058\u3055\u305b\u308b\u5834\u5408\u3001
i.\u4f01\u696d\u306f20X0\u5e74\u306b\u58f0\u660e\u3092\u884c\u3046\u6642\u70b9\u3067\u306f\u5f15\u5f53\u91d1\u3092\u8a8d\u8b58\u3057\u306a\u3044\u3002\u305d\u306e\u6642\u70b9\u3067\u306f\u3001\u63a8\u5b9a\u7684\u7fa9\u52d9\u306f\u904e\u53bb\u306e\u4e8b
\u8c61\u306e\u7d50\u679c\u3068\u3057\u3066\u306e\u73fe\u5728\u306e\u7fa9\u52d9\u3067\u306f\u306a\u3044\u3002
ii.\u4f01\u696d\u306f20X0\u5e74\u306820X9\u5e74\u306e\u9593\u306b\u5f15\u5f53\u91d1\u3092\u8a8d\u8b58\u3057\u306a\u3044\u3002\u76f8\u6bba\u3059\u308b\u3053\u3068\u3092\u78ba\u7d04\u3057\u305f\u6e29\u5ba4\u52b9\u679c\u30ac\u30b9\u3092\u6392\u51fa
\u3059\u308b\u307e\u3067\u306f\u3001\u904e\u53bb\u306e\u4e8b\u8c61\u306e\u7d50\u679c\u3068\u3057\u3066\u306e\u73fe\u5728\u306e\u7fa9\u52d9\u3092\u6709\u3057\u3066\u3044\u306a\u3044\u304b\u3089<\/strong><\/span>\u3067\u3042\u308b\u3002
iii.\u4f01\u696d\u304c20X9\u5e74\u53ca\u3073\u305d\u306e\u5f8c\u306e\u5404\u5e74\u306b\u6e29\u5ba4\u52b9\u679c\u30ac\u30b9\u3092\u6392\u51fa\u3059\u308b\u306b\u3064\u308c\u3066\u3001\u3053\u308c\u3089\u306e\u904e\u53bb\u306e\u6392\u51fa\u91cf\u3092\u76f8
\u6bba\u3059\u308b\u73fe\u5728\u306e\u7fa9\u52d9\u304c\u751f\u3058\u308b\u3002\u4f01\u696d\u304c\u5f53\u8a72\u7fa9\u52d9\u3092\u307e\u3060\u6c7a\u6e08\u3057\u3066\u304a\u3089\u305a\u3001\u5f53\u8a72\u7fa9\u52d9\u306e\u91d1\u984d\u306b\u3064\u3044\u3066\u4fe1
\u983c\u6027\u306e\u3042\u308b\u898b\u7a4d\u308a\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u5834\u5408\u306b\u306f\u3001\u4f01\u696d\u306f\u5f15\u5f53\u91d1\u3092\u8a8d\u8b58\u3059\u308b\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

\u975e\u8ca1\u52d9\u60c5\u5831\u3068\u8ca1\u52d9\u60c5\u5831\u3068\u306e\u201d\u3064\u306a\u304c\u308a\u201d\u3092\u3068\u3089\u3048\u305f\u8a18\u4e8b\u306b\u306a\u308a\u307e\u3059\u3002\u300c\u975e\u8ca1\u52d9\u60c5\u5831\u3068\u8ca1\u52d9\u60c5\u5831\u3068\u3067\u5185\u5bb9\u306b\u77db\u76fe\u304c\u3042\u3063\u3066\u306f\u306a\u3089\u306a\u3044\u300d\u3068\u3044\u3046\u306e\u304c\u3064\u306a\u304c\u308a\u304c\u6c42\u3081\u3089\u308c\u308b\u80cc\u666f\u306b\u306a\u308a\u307e\u3059\u3002\u300cGHG\u524a\u6e1b\u76ee\u6a19\u3092\u516c\u8868\u3057\u3066\u3044\u308b\u4f01\u696d\u304c\u3001\u76ee\u6a19\u3092\u9054\u6210\u3067\u304d\u305a\u30ab […]<\/p>\n","protected":false},"author":1,"featured_media":1280,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-1605","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-2"],"_links":{"self":[{"href":"https:\/\/cfonewsplus.com\/index.php?rest_route=\/wp\/v2\/posts\/1605","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cfonewsplus.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cfonewsplus.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cfonewsplus.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/cfonewsplus.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1605"}],"version-history":[{"count":2,"href":"https:\/\/cfonewsplus.com\/index.php?rest_route=\/wp\/v2\/posts\/1605\/revisions"}],"predecessor-version":[{"id":1608,"href":"https:\/\/cfonewsplus.com\/index.php?rest_route=\/wp\/v2\/posts\/1605\/revisions\/1608"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cfonewsplus.com\/index.php?rest_route=\/wp\/v2\/media\/1280"}],"wp:attachment":[{"href":"https:\/\/cfonewsplus.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1605"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cfonewsplus.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1605"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cfonewsplus.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1605"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}