{"id":20349,"date":"2023-04-10T08:00:28","date_gmt":"2023-04-09T23:00:28","guid":{"rendered":"https:\/\/andomitsunobu.net\/?p=20349"},"modified":"2025-09-28T14:31:02","modified_gmt":"2025-09-28T05:31:02","slug":"%e3%81%aa%e3%81%9c%e7%b5%b1%e5%90%88%e5%a0%b1%e5%91%8a%e6%9b%b8%e3%81%ab%e3%83%91%e3%83%bc%e3%83%91%e3%82%b9%e3%81%8c%e5%bf%85%e8%a6%81%e3%81%8b%e3%82%8f%e3%81%8b%e3%82%8a%e3%81%be%e3%81%99%e3%81%8b","status":"publish","type":"post","link":"https:\/\/andomitsunobu.net\/?p=20349","title":{"rendered":"\u306a\u305c\u7d71\u5408\u5831\u544a\u66f8\u306b\u30d1\u30fc\u30d1\u30b9\u304c\u5fc5\u8981\u304b\u308f\u304b\u308a\u307e\u3059\u304b\uff1f"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/andomitsunobu.net\/wp-content\/uploads\/2023\/04\/lake-1679708_640-600x399.jpg\" alt=\"\u7d71\u5408\u601d\u8003\u539f\u5247\" width=\"600\" height=\"399\" class=\"alignnone size-large wp-image-20350\" srcset=\"https:\/\/andomitsunobu.net\/wp-content\/uploads\/2023\/04\/lake-1679708_640-600x399.jpg 600w, https:\/\/andomitsunobu.net\/wp-content\/uploads\/2023\/04\/lake-1679708_640-500x333.jpg 500w, https:\/\/andomitsunobu.net\/wp-content\/uploads\/2023\/04\/lake-1679708_640.jpg 640w\" sizes=\"auto, (max-width: 600px) 100vw, 600px\" 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\/>\n\u30fb\u8907\u6570\u306e\u7570\u306a\u308b\u5831\u544a\u3092\u57fa\u790e\u306b\u3001\u7d44\u7e54\u306e\u9577\u671f\u306b\u308f\u305f\u308b\u4fa1\u5024\u5275\u9020\u80fd\u529b\u306b\u5f37\u304f\u5f71\u97ff\u3059\u308b\u3042\u3089\u3086\u308b\u8981\u56e0\u3092\u4f1d\u9054\u3059\u308b\u4f01\u696d\u5831\u544a\u306b\u95a2\u3057\u3066\u3001\u3088\u308a\u307e\u3068\u307e\u308a\u306e\u3042\u308b\u52b9\u7387\u7684\u306a\u30a2\u30d7\u30ed\u30fc\u30c1\u3092\u4fc3\u3059\u3002<br \/>\n\u30fb\u5e83\u7bc4\u306a\u8cc7\u672c (\u8ca1\u52d9\u3001\u88fd\u9020\u3001\u77e5\u7684\u3001\u4eba\u7684\u3001\u793e\u4f1a\u30fb\u95a2\u4fc2\u53ca\u3073\u81ea\u7136\u8cc7\u672c)\u306b\u95a2\u3059\u308b\u8aac\u660e\u8cac\u4efb\u53ca\u3073\u30b9\u30c1\u30e5\u30ef\u30fc\u30c9\u30b7\u30c3\u30d7\u3092\u5411\u4e0a\u3055\u305b\u308b\u3068\u3068\u3082\u306b\u3001\u8cc7\u672c\u9593\u306e\u76f8\u4e92\u95a2\u4fc2\u306b\u3064\u3044\u3066\u7406\u89e3\u3092\u6df1\u3081\u308b\u3002<br \/>\n\u30fb\u77ed\u3001\u4e2d\u3001\u9577\u671f\u306e\u4fa1\u5024\u5275\u9020\u306b\u7126\u70b9\u3092\u5f53\u3066\u305f\u7d71\u5408\u601d\u8003\u3001\u610f\u601d\u6c7a\u5b9a\u53ca\u3073\u884c\u52d5\u306b\u8cc7\u3059\u308b\u3002<\/p><\/blockquote>\n<p>\u3068\u3057\u3066\u3044\u307e\u3059\u30022023\u5e74\u306e\u65e5\u672c\u3067\u306f\u3001\u4eba\u7684\u8cc7\u672c\u304c\u5927\u4e8b\u3001\u81ea\u7136\u8cc7\u672c\uff08\u751f\u7269\u591a\u69d8\u6027\uff09\u304c\u5927\u4e8b\u3001\u3068\u8a00\u308f\u308c\u3066\u307e\u3059\u304c\u3001IR\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3067\u306f2013\u5e74\u304b\u30896\u306e\u8cc7\u672c\u3068\u3057\u3066\u91cd\u8981\u8996\u3055\u308c\u3066\u305f\u3093\u3067\u3059\u3088\u3002\u305d\u306e\u3042\u305f\u308a\u3082\u8e0f\u307e\u3048\u3066\u3001\u56fd\u969b\u7684\u306a\u67a0\u7d44\u307f\u306e\u512a\u79c0\u3055\u3092\u3082\u3063\u3068\u565b\u307f\u7de0\u3081\u3066\u3044\u3044\u3068\u601d\u3044\u307e\u3059\u3088\u3002<\/p>\n<h2>\u7d71\u5408\u601d\u8003\u539f\u5247\u3068\u306f<\/h2>\n<p>\u3055\u3066\u3001\u6b21\u306f\u7d71\u5408\u601d\u8003\u539f\u5247\u306e\u8aac\u660e\u3092\u3057\u307e\u3059\u30022021\u5e7412\u6708\u306bIFRS\u8ca1\u56e3\uff08\u5143VRF\uff09\u304c\u300cIntegrated Thinking Principles\u300d\uff08\u7d71\u5408\u601d\u8003\u539f\u5247\uff09\u306e\u539f\u6848\u3092\u767a\u8868\u3001\u30d7\u30ed\u30c8\u30bf\u30a4\u30d7\u3092\u7d4c\u30662022\u5e748\u6708\u306b\u6b63\u5f0f\u7248\u3068\u3057\u3066\u300cv1.0\u300d\u3092\u516c\u8868\u3057\u307e\u3057\u305f\u3002\u65e5\u672c\u3067\u306f\u3053\u306e\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3092\u7d71\u5408\u601d\u8003\u539f\u5247\u3068\u8aad\u3093\u3067\u3044\u307e\u3059\u3002\u7d71\u5408\u601d\u8003\u539f\u5247\u306f\u3001\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\uff08\u4e8b\u696d\uff09\u3068\u300c6\u3064\u306e\u8cc7\u672c\u300d\u3092\u3064\u306a\u3052\u308b\u3001\u7d4c\u55b6\u54f2\u5b66\u306e\u3088\u3046\u306a\u3082\u306e\u3067\u3059\u3002\u4fa1\u5024\u5275\u9020\u306b\u304a\u3051\u308b\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u306e\u539f\u7406\u539f\u5247\u307f\u305f\u3044\u306a\u3082\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/andomitsunobu.net\/wp-content\/uploads\/2023\/04\/01-600x381.png\" alt=\"\u7d71\u5408\u601d\u8003\u539f\u5247\" width=\"600\" height=\"381\" class=\"alignnone size-large wp-image-20353\" srcset=\"https:\/\/andomitsunobu.net\/wp-content\/uploads\/2023\/04\/01-600x381.png 600w, https:\/\/andomitsunobu.net\/wp-content\/uploads\/2023\/04\/01-500x317.png 500w, https:\/\/andomitsunobu.net\/wp-content\/uploads\/2023\/04\/01-768x488.png 768w, https:\/\/andomitsunobu.net\/wp-content\/uploads\/2023\/04\/01-1536x975.png 1536w, https:\/\/andomitsunobu.net\/wp-content\/uploads\/2023\/04\/01.png 1676w\" sizes=\"auto, (max-width: 600px) 100vw, 600px\" \/><\/p>\n<blockquote><p>\u7d44\u7e54\u306f\u3001\u5916\u90e8\u74b0\u5883\u3067\u3042\u308b\u592a\u967d\u7cfb\u3092\u5468\u56de\u3059\u308b\u60d1\u661f\u3092\u30a4\u30e1\u30fc\u30b8\u3068\u3057\u3066\u8003\u3048\u307e\u3059\u3002\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u306f\u3001\u7d44\u7e54\u306e\u4e2d\u6838\u3092\u306a\u3059\u3082\u306e\u3067\u3042\u308a\u3001\u4e8b\u696d\u6d3b\u52d5\u3092\u901a\u3058\u3066\u30a4\u30f3\u30d7\u30c3\u30c8\u3092\u30a2\u30a6\u30c8\u30d7\u30c3\u30c8\u3068\u7d50\u679c\u306b\u5909\u63db\u3059\u308b\u30b7\u30b9\u30c6\u30e0\u3067\u3042\u308a\u3001\u307e\u3055\u306b\u4e8b\u696d\u305d\u306e\u3082\u306e\u3092\u6307\u3057\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u30a4\u30f3\u30d7\u30c3\u30c8\u3001\u30a2\u30a6\u30c8\u30d7\u30c3\u30c8\u3001\u30a2\u30a6\u30c8\u30ab\u30e0\u306f\u3001\u3059\u3079\u3066\u5916\u90e8\u74b0\u5883\u306e\u529b\u306b\u3088\u3063\u3066\u5f62\u4f5c\u3089\u308c\u307e\u3059\u3002<br \/>\n6\u3064\u306e\u539f\u5247\u306f\u3001\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u3092\u53d6\u308a\u56f2\u3080\u8981\u7d20\u304c\u3001\u7d44\u7e54\u306e\u3055\u307e\u3056\u307e\u306a\u90e8\u5206\u304c\u7d71\u5408\u3055\u308c\u308b\u3053\u3068\u3092\u4fc3\u3057\u3001\u610f\u601d\u6c7a\u5b9a\u3092\u5f37\u5316\u3057\u3001\u7d44\u7e54\u306e\u6d3b\u52d5\u304c\u3055\u307e\u3056\u307e\u306a\u8cc7\u672c\u306b\u3069\u306e\u3088\u3046\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u3001\u6642\u9593\u306e\u7d4c\u904e\u3068\u3068\u3082\u306b\u4fa1\u5024\u306e\u5275\u9020\u3001\u7dad\u6301\u3001\u55aa\u5931\u306b\u3064\u306a\u304c\u308b\u304b\u306b\u3064\u3044\u3066\u306e\u7406\u89e3\u3092\u4fc3\u3057\u307e\u3059\u3002\u3053\u306e\u539f\u5247\u306f\u3001\u7d44\u7e54\u304c\u3069\u306e\u3088\u3046\u306b\u6709\u5f62\u30fb\u7121\u5f62\u306e\u4fa1\u5024\u3092\u5275\u9020\u3057\u3001\u305d\u308c\u304c\u7d44\u7e54\u3068\u305d\u306e\u4e3b\u8981\u306a\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u306e\u4fa1\u5024\u5275\u9020\u3068\u306a\u308b\u306e\u304b\u3001\u3088\u308a\u3088\u304f\u7406\u89e3\u3059\u308b\u3053\u3068\u306b\u3064\u306a\u304c\u308b\u306e\u3067\u3059\u3002\uff08\u7b46\u8005\u610f\u8a33\uff09<br \/>\n\u51fa\u6240\uff1a<a href=\"https:\/\/www.ifrs.org\/groups\/international-sustainability-standards-board\/\" rel=\"noopener\" target=\"_blank\">IFRS\uff5cIntegrated Thinking Principles 2022\uff08v1.0\uff09 p5<\/a><\/p><\/blockquote>\n<h2>\u30d1\u30fc\u30d1\u30b9\u306e\u5bfe\u5fdc\u30ec\u30d9\u30eb<\/h2>\n<p>\u307e\u305f\u7d71\u5408\u601d\u8003\u539f\u5247\u3067\u306f\u30016\u3064\u306e\u539f\u5247\u3054\u3068\u306b3\u6bb5\u968e\u306e\u5bfe\u5fdc\u30ec\u30d9\u30eb\u304c\u3042\u308b\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u672c\u8a18\u4e8b\u306e\u30c6\u30fc\u30de\u3067\u3042\u308b\u30d1\u30fc\u30d1\u30b9\u306b\u3064\u3044\u3066\u5f15\u7528\u3057\u307e\u3059\u3002\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u7d4c\u55b6\u306b\u304a\u3051\u308b\u30d1\u30fc\u30d1\u30b9\u3068\u306f\u3069\u3046\u3042\u308b\u3079\u304d\u304b\u3001\u3068\u3044\u3046\u8996\u70b9\u3068\u8003\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u79c1\u306f\u3069\u306e\u30ec\u30d9\u30eb\u3082\u91cd\u8981\u3067\u3059\u304c\u3001\u3084\u306f\u308a\u91cd\u8981\u306a\u306e\u306f\u30ec\u30d9\u30eb3\u3060\u3068\u601d\u3044\u307e\u3059\u3002\u300c<strong>\u30d1\u30fc\u30d1\u30b9\u304c\u3001\u30d3\u30b8\u30cd\u30b9\u3084\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u306b\u3068\u3063\u3066\u52d5\u6a5f\u3068\u306a\u3063\u3066\u3044\u308b\u304b<\/strong>\u300d\u3067\u3059\u3002\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u7d4c\u55b6\u306b\u304a\u3051\u308b\u30d1\u30fc\u30d1\u30b9\u306e\u7acb\u3061\u4f4d\u7f6e\u3067\u91cd\u8981\u306a\u8981\u7d20\u3067\u3042\u308b\u300c\u30e2\u30c1\u30d9\u30fc\u30b7\u30e7\u30f3\u306b\u8ca2\u732e\u3067\u304d\u308b\u304b\u300d\u3068\u3044\u3046\u8996\u70b9\u3067\u3059\u3002<\/p>\n<p>\u3053\u308c\u306f\u4e0a\u5834\u4f01\u696d\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u3080\u3057\u308d\u4e2d\u5c0f\u4f01\u696d\u3053\u305d\u660e\u78ba\u306a\u30d1\u30fc\u30d1\u30b9\u3092\u63b2\u3052\u3001\u30d3\u30b8\u30cd\u30b9\u3084\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u3092\u30c9\u30e9\u30a4\u30d6\u3055\u305b\u308b\u306e\u304c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u7d4c\u55b6\u306a\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u30026\u3064\u306e\u539f\u5247\u304c\u30d9\u30fc\u30b9\u306b\u3042\u3063\u3066\u30016\u3064\u306e\u8cc7\u672c\u306e\u6700\u5927\u5316\u304c\u3067\u304d\u308b\u306e\u3067\u3059\u304b\u3089\u3002<\/p>\n<p>\u30d1\u30fc\u30d1\u30b9\u306a\u304f\u3057\u3066\u4fa1\u5024\u5275\u9020\u306a\u3057\uff01<\/p>\n<p>\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u306e\u30e2\u30c1\u30d9\u30fc\u30b7\u30e7\u30f3\u3092\u4e0a\u3052\u305a\u3057\u3066\u4fa1\u5024\u5275\u9020\u306a\u3057\uff01<\/p>\n<p>\u4fa1\u5024\u3092\u751f\u307f\u51fa\u305b\u306a\u3044\u4f01\u696d\u306f\u793e\u4f1a\u306b\u5b58\u5728\u3059\u308b\u4fa1\u5024\u306a\u3057\uff01<\/p>\n<p><strong>\u25a0Level 1: The Principles<\/strong><br \/>\n\u306a\u305c\u6211\u3005\u306f\u5b58\u5728\u3059\u308b\u306e\u304b\u3001\u6211\u3005\u306f\u793e\u4f1a\u3084\u74b0\u5883\u306e\u30cb\u30fc\u30ba\u306b\u5bfe\u3057\u3066\u3069\u306e\u3088\u3046\u306b\u72ec\u81ea\u306e\u8ca2\u732e\u3092\u3059\u308b\u306e\u304b\u3002<\/p>\n<p><strong>\u25a0Level 2: Assessment<\/strong><br \/>\n\u7d44\u7e54\u306e\u30d1\u30fc\u30d1\u30b9\u304c\u30e6\u30cb\u30fc\u30af\u3067\u660e\u78ba\u306b\u8868\u73fe\u3055\u308c\u3066\u3044\u308b\u3002\u305d\u308c\u306f\u3001\u3059\u3079\u3066\u306e\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u3001\u3064\u307e\u308a\u3001\u30ac\u30d0\u30ca\u30f3\u30b9\u3092\u62c5\u3046\u7d4c\u55b6\u9663\u3001\u7ba1\u7406\u8077\u3001\u30b9\u30bf\u30c3\u30d5\u3001\u9867\u5ba2\u3001\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u3001\u653f\u5e9c\u3001\u5730\u57df\u793e\u4f1a\u3068\u306e\u76f8\u4e92\u4f5c\u7528\u306e\u4e2d\u3067\u8a9e\u3089\u308c\u3066\u3044\u308b\u304b\u3002<\/p>\n<p><strong>\u25a0Level 3: Operationalizing the Principles(Key business processes and critical activities)<\/strong><br \/>\n\u7d44\u7e54\u306e\u30d1\u30fc\u30d1\u30b9\u306f\u30d3\u30b8\u30cd\u30b9\u306e\u52d5\u6a5f\u306b\u306a\u3063\u3066\u3044\u308b\u304b\u3002\u307e\u305f\u3001\u30d3\u30b8\u30cd\u30b9\u30d1\u30fc\u30c8\u30ca\u30fc\u3084\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u306e\u9593\u3067\u3082\u540c\u69d8\u304b\u3002\u7d44\u7e54\u306e\u610f\u601d\u6c7a\u5b9a\u3001\u8cc7\u6e90\u914d\u5206\u3068\u76ee\u7684\u3068\u306e\u6574\u5408\u6027\u306f\u3001\u30ac\u30d0\u30ca\u30f3\u30b9\u3092\u62c5\u3046\u4eba\u3005\u306b\u3088\u3063\u3066\u65e5\u5e38\u7684\u306b\u691c\u8a3c\u3055\u308c\u3066\u3044\u308b\u304b\u3002<\/p>\n<p>\u51fa\u6240\uff1a<a href=\"https:\/\/www.ifrs.org\/groups\/international-sustainability-standards-board\/\" rel=\"noopener\" target=\"_blank\">IFRS\uff5cIntegrated Thinking Principles 2022\uff08v1.0\uff09<\/a><\/p>\n<h2>\u7d71\u5408\u601d\u8003\u306e\u5b9f\u8df5<\/h2>\n<p>\u3068\u3044\u3046\u4e0a\u8a18\u306e\u3088\u3046\u306a\u8003\u3048\u65b9\u304c\u3042\u308a\u3001\u79c1\u306f\u30d1\u30fc\u30d1\u30b9\u3068\u4fa1\u5024\u5275\u9020\u306f\u5bc6\u63a5\u306b\u95a2\u308f\u3063\u3066\u304a\u308a\u3001\u305d\u308c\u3092\u7d71\u5408\u601d\u8003\u3068\u3044\u3046\u5f62\u3067\u793a\u3059\u3079\u304d\u3068\u601d\u3063\u3066\u3044\u308b\u306e\u3067\u3059\u3002\u3053\u308c\u3092\u30b9\u30c8\u30fc\u30ea\u30fc\u30c6\u30ea\u30f3\u30b0\u3068\u547c\u3079\u3070\u3044\u3044\u306e\u3067\u3059\u3002<\/p>\n<p>6\u3064\u306e\u539f\u5247\u306f\u3069\u308c\u3082\u91cd\u8981\u3067\u3059\u304c\u3001\u500b\u4eba\u7684\u306b\u306f\u30d1\u30fc\u30d1\u30b9\u304c\u4e00\u756a\u91cd\u8981\u3068\u601d\u3044\u307e\u3059\u306d\u3002\u7d71\u5408\u601d\u8003\u3068\u5c11\u3057\u96e2\u308c\u307e\u3059\u304c\u305d\u306e\u7406\u7531\u3092\u3082\u3046\u4e00\u3064\u3044\u3046\u3068\u300c\u6642\u9593\u8ef8\u300d\u3067\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u300c30\u5e74\u5f8c\u3001\u8cb4\u793e\u306e\u30e1\u30a4\u30f3\u30d3\u30b8\u30cd\u30b9\u306f\u4f55\u306b\u306a\u308b\u3068\u601d\u3044\u307e\u3059\u304b\uff1f\u300d\u3068\u8cea\u554f\u3057\u305f\u5834\u5408\u3001\u305d\u306e\u56de\u7b54\u306e\u307b\u3068\u3093\u3069\u306f\u5916\u308c\u308b\u3068\u601d\u3044\u307e\u3059\u3002\u305d\u3082\u305d\u3082\u3001\u3053\u308c\u3060\u3051\u793e\u4f1a\u7684\u306a\u5909\u5316\u306e\u591a\u3044\u30d3\u30b8\u30cd\u30b9\u74b0\u5883\u306e\u4e2d\u3067\u3001\u660e\u65e5\u306e\u3053\u3068\u3059\u3089\u308f\u304b\u3089\u306a\u3044\u306e\u306b\u300130\u5e74\u5f8c\u306e\u4e88\u60f3\u3092\u3057\u305f\u3068\u3053\u308d\u3067\u3042\u307e\u308a\u610f\u5473\u306a\u3044\u3093\u3067\u3059\u3088\u3002\uff08\u30b7\u30ca\u30ea\u30aa\u5206\u6790\u304c\u7121\u610f\u5473\u3068\u306f\u8a00\u3044\u307e\u305b\u3093\u304c\uff09<\/p>\n<p>\u3067\u3001\u4f01\u696d\u306e\u8d85\u9577\u671f\u306e\u8996\u70b9\u3067\u8003\u3048\u308c\u3070\u3001\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u3082\u793e\u5185\u306e\u5f93\u696d\u54e1\u3092\u542b\u3081\u3066\u3001\u307b\u307c\u5168\u3066\u306e\u4e8b\u67c4\u304c\u5909\u308f\u308a\u307e\u3059\u3002\u3067\u3059\u306e\u3067\u3001\u9006\u306b\u300130\u5e74\u5f8c\u3067\u3082\u5909\u308f\u3089\u306a\u3044\u3082\u306e\u306f\u4f55\u304b\u3092\u8003\u3048\u308b\u306e\u3067\u3059\u3002\u79c1\u306f\u305d\u306e\u4e00\u3064\u304c\u30d1\u30fc\u30d1\u30b9\u3067\u3042\u308b\u3068\u8003\u3048\u3066\u304a\u308a\u307e\u3059\u300230\u5e74\u306e\u4e2d\u3067\u30d1\u30fc\u30d1\u30b9\u306e\u6587\u8a00\u306f\u4f55\u5ea6\u3082\u5909\u308f\u308b\u3067\u3057\u3087\u3046\u3002\u3067\u3082\u305d\u306e\u30a8\u30c3\u30bb\u30f3\u30b9\u306f\u5909\u308f\u3089\u306a\u3044\u3057\u5909\u308f\u3063\u3066\u306f\u3044\u3051\u306a\u3044\u306e\u3067\u3059\u3002<\/p>\n<p>\u79c1\u306f\u300c30\u5e74\u5f8c\u3067\u6700\u3082\u58f2\u308c\u3066\u3044\u308b\u5546\u54c1\u306f\u4f55\u3060\u3068\u601d\u3044\u307e\u3059\u304b\uff1f\u300d\u306a\u3093\u3066\u793e\u9577\u30a4\u30f3\u30bf\u30d3\u30e5\u30fc\u3067\u3059\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u304c\u300130\u5e74\u5f8c\u3067\u3082\u8cb4\u793e\u304c\u58f2\u3063\u3066\u3044\u308b\u3082\u306e\u306f\u30d1\u30fc\u30d1\u30b9\u304f\u3089\u3044\u306a\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002\u7a76\u6975\u7684\u306b\u306f\u3001<strong>\u4f01\u696d\u306e\u6700\u5927\u306e\u58f2\u308a\u7269\u306f\u30d1\u30fc\u30d1\u30b9\uff08\u4e16\u754c\u89b3\u542b\u3080\uff09<\/strong>\u3067\u3059\u3002\u4e16\u754c\u306b\u552f\u4e00\u7121\u4e8c\u3067\u72ec\u81ea\u6027\u306e\u3042\u308b\u5546\u54c1\u3067\u3059\u3088\u306d\u3002<\/p>\n<p>\u30d1\u30fc\u30d1\u30b9\u3068\u3044\u3046\u3068\u30a4\u30e1\u30fc\u30b8\u304c\u96e3\u3057\u3044\u306e\u3067\u3042\u308c\u3070\u300c\u5275\u696d\u306e\u60f3\u3044\u300d\u3068\u3057\u3066\u3082\u3044\u3044\u3067\u3059\u3002\u3053\u308c\u306f\u5909\u308f\u3089\u306a\u3044\u3002\u6642\u4ee3\u306e\u5909\u5316\u306b\u5408\u308f\u305b\u3066\u8868\u73fe\u306f\u5909\u308f\u3063\u3066\u3082\u3001\u5275\u696d\u3057\u305f\u6642\u306e\u60f3\u3044\u306f\u3042\u306e\u9803\u306e\u307e\u307e\u3067\u3059\u3002\u3067\u3001\u3060\u304b\u3089\u30aa\u30fc\u30ca\u30fc\u793e\u9577\u306e\u4f01\u696d\u4ee5\u5916\u306f\u3001\u5275\u696d\u306e\u60f3\u3044\u306a\u3093\u3066\u8ab0\u3082\u308f\u304b\u3089\u306a\u3044\u306e\u3067\u3001\u30d1\u30fc\u30d1\u30b9\u3092\u672c\u6c17\u3067\u8003\u3048\u308b\u3079\u304d\u306a\u306e\u3067\u3059\u3002\u30d1\u30fc\u30d1\u30b9\u7121\u304f\u3057\u3066\u4fa1\u5024\u5275\u9020\u306a\u3057\uff01\u3053\u306e\u307e\u307e\u8ca0\u3051\u3063\u3071\u306a\u3057\u3067\u306f\u7d42\u308f\u308c\u306a\u3044\uff01<\/p>\n<p>\u3068\u3044\u3046\u308f\u3051\u3067\u3001\u7d71\u5408\u601d\u8003\u3068\u306f\u3001\u8ca1\u52d9\u3068\u975e\u8ca1\u52d9\u306e\u7d71\u5408\u3067\u306f\u306a\u304f\u3001\u30d1\u30fc\u30d1\u30b9\uff086\u3064\u306e\u539f\u5247\uff09\u3068\u8cc7\u672c\uff086\u3064\u306e\u8cc7\u672c\uff09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href=\"https:\/\/www.ifrs.org\/groups\/international-sustainability-standards-board\/\" rel=\"noopener\" target=\"_blank\">IFRS\uff5cIntegrated Thinking Principles 2022\uff08v1.0\uff09<\/a><\/p>\n<p><a href=\"https:\/\/www.integratedreporting.org\/wp-content\/uploads\/2021\/09\/IR-Framework-2021_Japanese-translation.pdf\" rel=\"noopener\" target=\"_blank\">IFRS\uff5c\u56fd\u969b\u7d71\u5408\u5831\u544a<IR> \u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\uff08\u65e5\u672c\u8a9e\uff09<\/a><\/p>\n<p>\u203b2022\u5e748\u6708\u3001IIRC\u3068SASB\u306e\u5408\u4f75\u306b\u3088\u308a2021\u5e746\u6708\u306b\u8a2d\u7acb\u3055\u308c\u305fValue Reporting 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