{"id":558,"date":"2023-02-26T16:01:43","date_gmt":"2023-02-26T07:01:43","guid":{"rendered":"https:\/\/cfonewsplus.com\/?p=558"},"modified":"2023-02-26T16:01:43","modified_gmt":"2023-02-26T07:01:43","slug":"csrd%e3%81%a8%e3%81%af%e4%bd%95%e3%81%8b%ef%bc%9feu%e3%81%ae%e3%82%b5%e3%82%b9%e3%83%86%e3%83%8a%e3%83%93%e3%83%aa%e3%83%86%e3%82%a3%e8%a6%8f%e5%89%87%e3%81%8c%e3%81%aa%e3%81%9c%e6%97%a5%e6%9c%ac","status":"publish","type":"post","link":"https:\/\/cfonewsplus.com\/?p=558","title":{"rendered":"CSRD\u3068\u306f\u4f55\u304b\uff1fEU\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u898f\u5247\u304c\u306a\u305c\u65e5\u672c\u4f01\u696d\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u306e\u304b\uff1f – JETRO"},"content":{"rendered":"\n

CSRD\u3068\u805e\u3044\u3066EU\u57df\u5185\u306b\u5927\u578b\u73fe\u6cd5\u4eba\u3042\u308b\u65e5\u672c\u4f01\u696d\u306e\u7686\u69d8\u3057\u304b\u30d4\u30f3\u3068\u3053\u306a\u3044\u60c5\u5831\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u58f2\u4e0a\u9ad86\uff10\u5104\u5186\u524d\u5f8c\u306eEU\u57df\u5185\u73fe\u6cd5\u3042\u308c\u3070\u9069\u7528\u306b\u306a\u308b\u53ef\u80fd\u6027\u3042\u308b\u30eb\u30fc\u30eb\u3001\u305d\u308c\u304cCSRD\u3067\u3059<\/mark><\/strong>\u3002\u4eca\u5e74\u304b\u3089\u5bfe\u5fdc\u306b\u53d6\u308a\u7d44\u307f\u306f\u3058\u3081\u308b\u4f1a\u793e\u3082\u591a\u3044\u304b\u3068\u601d\u3046CSRD\u3001\u3053\u3061\u3089\u3092\u7c21\u5358\u306b\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n\n\n\n

\u4f01\u696d\u6301\u7d9a\u53ef\u80fd\u6027\u5831\u544a\u6307\u4ee4\u304c2024\u4f1a\u8a08\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3078(EU) | \u30d3\u30b8\u30cd\u30b9\u77ed\u4fe1 \u2015\u30b8\u30a7\u30c8\u30ed\u306e\u6d77\u5916\u30cb\u30e5\u30fc\u30b9 – \u30b8\u30a7\u30c8\u30ed (jetro.go.jp)<\/a><\/p>\n\n\n\n

\n

Q\uff1aCSRD\u3068\u306f\uff1f<\/p>\n\n\n\n

A\uff1aCSRD\u306fCorporate Sustainability Reporting Directive\uff08\u4f01\u696d\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u6307\u4ee4\uff09\u306e\u7565\u79f0\u3002\u5927\u4f01\u696d\u3068\u4e0a\u5834\u3057\u305f\u4e2d\u5c0f\u4f01\u696d\u306b\u5bfe\u3057\u3001\u74b0\u5883\u6a29\u3001\u793e\u4f1a\u6a29\u3001\u4eba\u6a29\u3001\u30ac\u30d0\u30ca\u30f3\u30b9\u8981\u56e0\u306a\u3069\u306e\u6301\u7d9a\u53ef\u80fd\u6027\u4e8b\u9805\u306b\u95a2\u3059\u308b\u5831\u544a\u3092\u7fa9\u52d9\u4ed8\u3051\u308b<\/strong><\/mark>\u3082\u306e\u3002EU\u7406\u4e8b\u4f1a\u304c\u6628\u5e74\uff11\uff11\u6708\u306b\u6700\u7d42\u627f\u8a8d\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n\n\n\n

\n

Q:\u4f55\u3092\u958b\u793a\u3059\u308b\u306e\uff1f<\/p>\n\n\n\n

A\uff1a\u30b5\u30b9\u30c6\u30ca\u60c5\u5831\u5168\u822c\u3067\u3059\u3002\u65e5\u672c\u3067\u8a71\u984c\u306e\u6c17\u5019\u5909\u52d5\u3068\u304b\u4eba\u7684\u8cc7\u672c\u306b\u9650\u5b9a\u3057\u305f\u958b\u793a\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u52a0\u3048\u3066\u3001\u30b7\u30f3\u30b0\u30eb\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u3067\u306f\u306a\u304f\u30c0\u30d6\u30eb\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u306a\u306e\u304c\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002\u7b2c\u4e09\u8005\u4fdd\u8a3c\u3082\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n

\u6b27\u5ddeCSRD\/ESRS\u306e\u6982\u8981\u30683\u3064\u306e\u5bfe\u5fdc\u30aa\u30d7\u30b7\u30e7\u30f3 – KPMG\u30b8\u30e3\u30d1\u30f3<\/a><\/p>\n\n\n\n

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

Q\uff1aEU\u306e\u30eb\u30fc\u30eb\u304c\u306a\u305c\u65e5\u672c\u4f01\u696d\u306b\u5f71\u97ff\u3059\u308b\u306e\uff1f<\/p>\n\n\n\n

A\uff1aEU\u306b\u4e00\u5b9a\u898f\u6a21\u306e\u73fe\u5730\u6cd5\u4eba\u3092\u6301\u3064\u65e5\u7cfb\u4f01\u696d\u306f\u73fe\u5730\u6cd5\u4eba\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u3092CSRD\u306b\u6cbf\u3063\u3066\u958b\u793a\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u8d64\u67a0\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002\u975e\u4e0a\u5834\u3067\u3042\u3063\u3066\u3082\u3001\u3056\u3063\u304f\u308a\u58f2\u4e0a\uff16\uff10\u5104\uff0f\u7dcf\u8cc7\u7523\uff13\uff10\u5104\/\u5f93\u696d\u54e1\u6570\uff12\uff15\uff10\u540d\u306e\u3046\u3061\uff12\u3064\u8a72\u5f53\u3057\u305f\u3089\uff12\u5e74\u5f8c\u306b\u958b\u793a\u6c42\u3081\u3089\u308c\u307e\u3059<\/mark><\/strong>\u3002\u304b\u306a\u308a\u306e\u73fe\u6cd5\u304c\u958b\u793a\u6c42\u3081\u3089\u308c\u308b\u3068\u307f\u3066\u307e\u3059\u3002<\/p>\n\n\n\n

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

\u3061\u306a\u307f\u306bEU\u73fe\u6cd5\u306e\u307f\u306a\u3089\u305a\u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3057\u305f\u65e5\u672c\u306b\u3042\u308b\u89aa\u4f1a\u793e\u306b\u3082\uff12\uff10\uff12\uff18\u5e74\uff11\u6708\uff11\u65e5\u3088\u308aCSRD\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n

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

Q:\u307e\u305a\u306f\u3069\u3046\u3059\u308c\u306a\u3044\u3044\u306e\uff1f<\/p>\n\n\n\n

A\uff1a\u307e\u305a\u306fBIG\uff14\u7b49\u306e\u30b3\u30f3\u30b5\u30eb\uff08\u4f1a\u8a08\u76e3\u67fb\u4eba\u3067\u3082\u8a71\u305b\u308b\u4eba\u3044\u307e\u3059\uff09\u306b\u8a71\u3092\u805e\u304f\u306e\u304c\u624b\u3063\u53d6\u308a\u65e9\u3044\u3068\u601d\u3044\u307e\u3059\u3002\u8a71\u805e\u304f\u3060\u3051\u3067\u3042\u308c\u3070\u304a\u91d1\u53d6\u3089\u308c\u307e\u305b\u3093\u306e\u3067\u3002\u305d\u3053\u3067\u307e\u305a\u306f\u5236\u5ea6\u304c\u7686\u3055\u307e\u306e\u4f1a\u793e\u306b\u3069\u306e\u3088\u3046\u306a\u5f71\u97ff\u4e0e\u3048\u308b\u306e\u304b\u7406\u89e3\u3044\u305f\u3060\u304f\u306e\u304c\u826f\u3044\u3067\u3059\u3002\u305d\u306e\u3042\u3068\u3001\u89aa\u4f1a\u793e\u4e3b\u5c0e\u3067\u5bfe\u5fdc\u3059\u308b\u30b1\u30fc\u30b9\u3068EU\u57df\u5185\u4e3b\u8981\u5b50\u4f1a\u793e\u4e3b\u5c0e\u3067\u5bfe\u5fdc\u3059\u308b\u30b1\u30fc\u30b9\u3068\uff12\u30d1\u30bf\u30fc\u30f3\u306b\u5206\u304b\u308c\u307e\u3059\u304c\u3001\u3069\u3061\u3089\u3092\u9078\u3076\u304b\u306f\u4f1a\u793e\u6b21\u7b2c\u3068\u601d\u3044\u307e\u3059\u3002\u65e5\u672c\u306e\u30b3\u30f3\u30b5\u30eb\u306f\u300c\u89aa\u4f1a\u793e\u5bfe\u5fdc\u306e\u65b9\u304c\u826f\u3044\u3067\u3059\u3088\uff1d\u65e5\u672c\u306e\u30b3\u30f3\u30b5\u30eb\u306b\u304a\u91d1\u843d\u3061\u3084\u3059\u3044\u300d\u3068\u3044\u3046\u3067\u3057\u3087\u3046\u304c\u2026\u3002\u3044\u305a\u308c\u306b\u3057\u3066\u3082\u9069\u7528\u30bf\u30a4\u30df\u30f3\u30b0\u304b\u3089\u30d0\u30c3\u30af\u30ad\u30e3\u30b9\u30c6\u30a3\u30f3\u30b0\u3067\u4eca\u4f55\u3059\u3079\u304d\u304b\u8003\u3048\u308b\u306e\u304c\u3068\u3066\u3082\u91cd\u8981\u3068\u601d\u3044\u307e\u3059\u30022024\u5e741\u67081\u65e5\u3088\u308a\u9069\u7528\u3055\u308c\u308b\u5148\u884c\u9069\u7528\u7d44\u306e\u958b\u793a\u3092\u898b\u306a\u304c\u3089\u8003\u3048\u308b\u306e\u3082\u826f\u3044\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

CSRD\u3068\u805e\u3044\u3066EU\u57df\u5185\u306b\u5927\u578b\u73fe\u6cd5\u4eba\u3042\u308b\u65e5\u672c\u4f01\u696d\u306e\u7686\u69d8\u3057\u304b\u30d4\u30f3\u3068\u3053\u306a\u3044\u60c5\u5831\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u58f2\u4e0a\u9ad86\uff10\u5104\u5186\u524d\u5f8c\u306eEU\u57df\u5185\u73fe\u6cd5\u3042\u308c\u3070\u9069\u7528\u306b\u306a\u308b\u53ef\u80fd\u6027\u3042\u308b\u30eb\u30fc\u30eb\u3001\u305d\u308c\u304cCSRD\u3067\u3059\u3002\u4eca\u5e74\u304b\u3089\u5bfe\u5fdc\u306b\u53d6\u308a\u7d44\u307f\u306f\u3058\u3081\u308b\u4f1a\u793e\u3082 […]<\/p>\n","protected":false},"author":1,"featured_media":572,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-558","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\/558","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=558"}],"version-history":[{"count":9,"href":"https:\/\/cfonewsplus.com\/index.php?rest_route=\/wp\/v2\/posts\/558\/revisions"}],"predecessor-version":[{"id":575,"href":"https:\/\/cfonewsplus.com\/index.php?rest_route=\/wp\/v2\/posts\/558\/revisions\/575"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cfonewsplus.com\/index.php?rest_route=\/wp\/v2\/media\/572"}],"wp:attachment":[{"href":"https:\/\/cfonewsplus.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=558"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cfonewsplus.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=558"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cfonewsplus.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=558"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}