{"id":18316,"date":"2020-11-30T07:30:28","date_gmt":"2020-11-29T22:30:28","guid":{"rendered":"http:\/\/andomitsunobu.net\/?p=18316"},"modified":"2025-09-28T14:32:37","modified_gmt":"2025-09-28T05:32:37","slug":"sasb%e3%81%a8iirc%e3%81%8c%e7%b5%b1%e5%90%88%e3%81%97%e3%80%8c%e3%83%90%e3%83%aa%e3%83%a5%e3%83%bc%e3%83%ac%e3%83%9d%e3%83%bc%e3%83%86%e3%82%a3%e3%83%b3%e3%82%b0%e8%b2%a1%e5%9b%a3%e3%80%8d%e8%a8%ad","status":"publish","type":"post","link":"https:\/\/andomitsunobu.net\/?p=18316","title":{"rendered":"SASB\u3068IIRC\u304c\u7d71\u5408\u3057\u300c\u30d0\u30ea\u30e5\u30fc\u30ec\u30dd\u30fc\u30c6\u30a3\u30f3\u30b0\u8ca1\u56e3\u300d\u8a2d\u7acb\u3078"},"content":{"rendered":"

\"\u30d0\u30ea\u30e5\u30fc\u30ec\u30dd\u30fc\u30c6\u30a3\u30f3\u30b0\"<\/p>\n

\u30d0\u30ea\u30e5\u30fc\u30ec\u30dd\u30fc\u30c6\u30a3\u30f3\u30b0\u8ca1\u56e3<\/h2>\n

SASB\u3068IIRC\u304c\u7d71\u5408\u3059\u308b\u3063\u3066\u3088\u3002<\/p>\n

\uff1e\uff1eIIRC and SASB announce intent to merge in major step towards simplifying the corporate reporting system \uff08\u82f1\u8a9e\uff09<\/p>\n

\u5148\u9031\u9a5a\u304d\u306e\u30cb\u30e5\u30fc\u30b9\u304c\u3042\u308a\u307e\u3057\u305f\u3002SASB\u3068IIRC\u306e\u7d71\u5408\u7d44\u7e54\u540d\u79f0\u306f\u300c\u30d0\u30ea\u30e5\u30fc\u30ec\u30dd\u30fc\u30c6\u30a3\u30f3\u30b0\u8ca1\u56e3\u300d\uff08Value Reporting Foundation\uff09\u3067\u30012021\u5e74\u534a\u3070\u306b\u8a2d\u7acb\u4e88\u5b9a\u3068\u306e\u3053\u3068\u3002\u4e16\u9593\u7684\u306b\u306f\u201c\u51fa\u6765\u30ec\u30fc\u30b9\u201d\u3060\u3063\u305f\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u79c1\u3068\u3057\u3066\u306f\u9a5a\u304d\u306e\u30cb\u30e5\u30fc\u30b9\u3067\u3057\u305f\u3002\u81ea\u5206\u306e\u8003\u3048\u3082\u6574\u7406\u3057\u305f\u3044\u306e\u3067\u3001\u8a18\u4e8b\u306b\u307e\u3068\u3081\u307e\u3059\u3002<\/p>\n

\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306e\u6574\u5408\u6027<\/h2>\n

2020\u5e74\u306e\u975e\u8ca1\u52d9\u60c5\u5831\u958b\u793a\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306e\u52d5\u304d\u3092\u898b\u3066\u3044\u3066\u30012021\u5e74\u306e\u6ce8\u76ee\u306fSASB\u3068TCFD\u3068\u601d\u3063\u3066\u3044\u307e\u3057\u305f\u3002\u4ed6\u306e\u30a4\u30cb\u30b7\u30a2\u30c6\u30a3\u30d6\u3068\u306e\u9023\u643a\u3082\u3053\u306e2\u3064\u304c\u7279\u306b\u53d6\u308c\u3066\u3044\u308b\u3088\u3046\u306b\u3082\u611f\u3058\u307e\u3057\u305f\u306e\u3067\u3002<\/p>\n

SASB\u306fTCFD\u5bfe\u5fdc\u306e\u65e5\u672c\u8a9e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3082\u6700\u8fd1\u51fa\u3057\u305f\u3057\u3001SASB\u304c\u5165\u3063\u3066\u3044\u308bCRD\uff08\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30fb\u30ec\u30dd\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30c0\u30a4\u30a2\u30ed\u30b0\uff09\u306e\u6240\u5c5e\u7d44\u7e54\uff08CDP\u3001ISO\u3001IIRC\u3001GRI\u306a\u3069\uff09\u306e\u3069\u3053\u304b\u3068\u3082\u7a4d\u6975\u7684\u306a\u9023\u643a\u304c\u3042\u308b\u3060\u308d\u3046\u306a\u3068\u306f\u4e88\u60f3\u3067\u304d\u307e\u3057\u305f\u3002\u500b\u4eba\u7684\u306b\u306fGRI\u304c\u6709\u529b\u3068\u4e88\u60f3\u3057\u3066\u3044\u305f\u306e\u3067\u3059\u304c\u3001\u307e\u3055\u304bIIRC\u3068\u306f\u3002\u307e\u305f\u3001\u5f8c\u8ffd\u3044\u306e\u5831\u9053\u3067\u3001\u4ed6\u306e\u30a4\u30cb\u30b7\u30a2\u30c6\u30a3\u30d6\u3082\u3001\u30d0\u30ea\u30e5\u30fc\u30ec\u30dd\u30fc\u30c6\u30a3\u30f3\u30b0\u8ca1\u56e3\u306b\u5408\u6d41\u3059\u308b\u3068\u3044\u3046\u8a71\u3082\u3067\u3066\u304a\u308a\u3001\u7d71\u4e00\u5316\u898f\u683c\u306e\u5927\u672c\u547d\u306b\u306a\u308a\u305d\u3046\u306a\u4e88\u611f\u304c\u3057\u307e\u3059\u3002<\/p>\n

\u3088\u304f\u3088\u304f\u8003\u3048\u308c\u3070\u3001SASB\u306e\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u3068IIRC\u306e\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u306e\u8003\u3048\u65b9\u3082\u4f3c\u3066\u3044\u308b\u3057\u3001\u6295\u8cc7\u5bb6\u76ee\u7dda\u3068\u3044\u3046\u57fa\u672c\u30b9\u30bf\u30f3\u30b9\u304c\u540c\u3058\u306a\u306e\u3067\u3001GRI\u3088\u308a\u7d71\u5408\u3057\u3084\u3059\u3044\u3067\u3059\u306d\u3002IFRS\uff08\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff09\u306e\u8ca1\u56e3\u3082\u975e\u8ca1\u52d9\u60c5\u5831\u958b\u793a\u306e\u52d5\u304d\u306b\u52a0\u308f\u3063\u3066\u304d\u305f\u3057\uff08\u3053\u3063\u3061\u306e\u52d5\u304d\u306f\u307e\u3060\u8ffd\u3044\u304d\u308c\u3066\u307e\u305b\u3093\uff09\u3001\u601d\u3063\u305f\u3088\u308a\u65e9\u3044\u6bb5\u968e\uff082021\u5e74\uff09\u3067\u4f01\u696d\u306e\u60c5\u5831\u958b\u793a\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u305d\u3046\u3067\u3059\u3002<\/p>\n

\u4eca\u56de\u306e\u30ea\u30ea\u30fc\u30b9\u3067\u3082\u3001\u660e\u78ba\u306b\u300cIFRS Foundation \u3068\u9023\u643a\u3057\u3066\u307e\u3059\u300d\u3068\u3057\u3066\u307e\u3059\u306d\u3002GRI\u306e\u4f1a\u9577\u3082\u201c\u7dca\u5bc6\u306b\u5354\u529b\u3059\u308b\u201d\u3068\u8a00\u3063\u3066\u3044\u308b\u3057\u3001\u3053\u308c\u306f\u3072\u3087\u3063\u3068\u3059\u308b\u3068\u3072\u3087\u3063\u3068\u3059\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u3068\u306f\u3044\u3048\u3001\u51fa\u81ea\u306e\u7570\u306a\u308b\u56e3\u4f53\u304c\u672c\u5f53\u306b\u610f\u6c17\u6295\u5408\u3057\u3066\u3044\u308b\u304b\u3068\u3044\u3046\u3068\u3001\u305d\u3046\u3067\u3082\u306a\u3055\u305d\u3046\u3067\u3059\u3051\u3069\u3002<\/p>\n

\u60aa\u5922\u306e\u518d\u6765\u306a\u306e\u304b\uff1f<\/h2>\n

\u3053\u306e10\u5e74\u306e\u4e2d\u3067\u3001ISO26000\u306e\u767b\u5834\u6642\u3084\u3001GRI\/G4\u304b\u3089GRI\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u306b\u5909\u308f\u3063\u305f\u6642\u306a\u3069\u3001\u5236\u4f5c\u4f1a\u793e\u3082\u4e8b\u696d\u4f1a\u793e\u3082\u624b\u63a2\u308a\u3068\u306a\u308a\u3001\u60c5\u5831\u958b\u793a\u306e\u73fe\u5834\u306b\u6df7\u4e71\u304c\u3042\u308a\u307e\u3057\u305f\u3002\u5148\u9032\u7684\u306a\u65e5\u672c\u4f01\u696d\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u4e3b\u8ef8\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u904d\u6b74\u3067\u3057\u3087\u3046\u304b\u3002\u53b3\u5bc6\u306b\u306fGRI\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u3084\u4ed6\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u3053\u3053\u3067\u306f\u5272\u611b\u3002<\/p>\n

\u74b0\u5883\u5831\u544a \u2192 ISO26000\uff082010\u5e74\uff09 \u2192 GRI\/G4\uff082013\u5e74\uff09 \u2192 IIRC\/IR\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\uff082016\u5e74\u4ee5\u964d\u304b\u3089\u672c\u683c\u5316\uff09\u2192 \u30d0\u30ea\u30e5\u30fc\u30ec\u30dd\u30fc\u30c8\uff1f\uff082022\u5e74\uff1f\uff09<\/p>\n

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ESG\u8a55\u4fa1\u6a5f\u95a2\u3084\u60c5\u5831\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u306e\u8cb7\u53ce\uff06\u7d71\u5408\u304c2019\u301c2020\u5e74\u3067\u4e00\u6c17\u306b\u9032\u307f\u307e\u3057\u305f\u3002\u975e\u8ca1\u52d9\u60c5\u5831\u958b\u793a\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306e\u7d71\u4e00\u5316\u306b\u5411\u3051\u3066\u3001\u7d44\u7e54\u306e\u7d71\u5408\uff06\u518d\u7de8\u3082\u9032\u3080\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u3053\u308c\u306f\u8208\u5473\u6df1\u3044\u3067\u3059\u3002\u8272\u3005\u3068\u4f59\u8a08\u306a\u3053\u3068\u3092\u5984\u60f3\u3057\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u3053\u308c\u306f\u3072\u3087\u3063\u3068\u3059\u308b\u3068\u3072\u3087\u3063\u3068\u3059\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u3053\u3046\u3044\u3046\u6642\u4ee3\u304c\u52d5\u304f\u304b\u3082\u3057\u308c\u306a\u3044\u77ac\u9593\u306f\u30ef\u30af\u30ef\u30af\u3057\u307e\u3059\u3088\u306d\u3002<\/p>\n

\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306e\u5185\u5bb9<\/h2>\n

\u79c1\u306fIR\u304c\u5c02\u9580\u3067\u306f\u306a\u3044\u306e\u3067\u3001\u30cb\u30e5\u30fc\u30b9\u30ea\u30ea\u30fc\u30b9\u3084\u4ed6\u306e\u5831\u9053\u3092\u898b\u308b\u9650\u308a\u306b\u306f\u306a\u308a\u307e\u3059\u304c\u3001IR\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u304c\u4e2d\u5fc3\u306b\u306a\u308a\u305d\u3046\u306a\u611f\u3058\u3067\u3059\u3002<\/p>\n

SASB\u306f2\u6708\u306b\u3001\u5b9f\u52d9\u5bb6\u5411\u3051\u306b\u300cSASB \u5b9f\u65bd\u5165\u9580\u66f8<\/a>\u300d\uff08Implementation Primer \u2013 Japanese\uff09\u3092\u51fa\u3057\u3066\u3044\u307e\u3059\u3002\u82f1\u8a9e\u7248\u3060\u3068\u3001\u3060\u3044\u305f\u3044\u308f\u304b\u3063\u3066\u3082\u30cb\u30e5\u30a2\u30f3\u30b9\u304c\u308f\u304b\u3089\u306a\u3044\u3068\u3044\u3046\u65b9\uff08\u4e3b\u306b\u79c1\uff09\u306b\u306f\u3068\u3066\u3082\u304a\u3059\u3059\u3081\u3067\u3059\u3002\u3053\u308c\u3089\u3092\u307f\u3066\u3082\u3001IR\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306b\u8fd1\u3044\u3068\u3044\u3048\u3070\u8fd1\u3044\u304b\u306a\u3068\u3002<\/p>\n

\u3061\u306a\u307f\u306b\u3001\u73fe\u6642\u70b9\u3067\u7d71\u5408\u5831\u544a\u66f8\u306e\u540d\u79f0\u3092\u300c\u30d0\u30ea\u30e5\u30fc\u30ec\u30dd\u30fc\u30c8\u300d\u3068\u3057\u3066\u3044\u308b\u4f1a\u793e\u3001\u3044\u304f\u3064\u3082\u3042\u308b\u3093\u3067\u3059\u306d\u3002\u5148\u898b\u6027\u304c\u3042\u3063\u305f\u3068\u3044\u3046\u3053\u3068\u3067\u3057\u3087\u3046\u304b\u3002\u4eca\u5f8c\u300c\u7d71\u5408\u5831\u544a\u66f8\u300d\u3067\u306f\u306a\u304f\u300c\u30d0\u30ea\u30e5\u30fc\u30ec\u30dd\u30fc\u30c8\u300d\u3068\u3044\u3046\u540d\u79f0\u306b\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3001\u3069\u3046\u3067\u3057\u3087\u3046\u3002\u500b\u4eba\u7684\u306b\u306f\u3001\u4f55\u3092\u7d71\u5408\u3059\u308c\u3070\u3044\u3044\u304b\u308f\u304b\u3089\u306a\u3044\u4eba\u3082\u591a\u3044\u3057\u3001\u8aad\u8005\u3068\u3057\u3066\u3082\u308f\u304b\u3089\u306a\u3044\u4eba\u304c\u591a\u3044\u306e\u3067\u3001\u8981\u7d20\u3092\u540d\u79f0\u306b\u3059\u308b\u306e\u306f\u3001\u3088\u3044\u3068\u306f\u601d\u3044\u307e\u3059\u3002\u65e5\u672c\u8a9e\u8a33\u3060\u3068\u300c\u4fa1\u5024\u5275\u51fa\u5831\u544a\u66f8\uff1f\u300d\u3068\u304b\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n

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\u307e\u3068\u3081<\/h2>\n

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\u95a2\u9023\u8a18\u4e8b
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