![\"\u7d71\u5408\u5831\u544a\u66f8\"](\"https:\/\/andomitsunobu.net\/wp-content\/uploads\/2024\/05\/office-1209640_640.jpg\")
<\/p>\n<\/p>\n
IIRC\u306e\u300c\u56fd\u969b\u7d71\u5408\u5831\u544a\uff1cIR\uff1e\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u300d\uff08\u4ee5\u4e0b\u3001IR\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\uff09\u3092\u3054\u5b58\u77e5\u3067\u3057\u3087\u3046\u304b\u3002\u4eca\u306fIFRS\u8ca1\u56e3\u304c\u7ba1\u7406\u3059\u308b\u7d71\u5408\u5831\u544a\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3067\u3059\u3002<\/p>\n
\u79c1\u306f\u7d71\u5408\u5831\u544a\u66f8\u306e\u4f5c\u6210\u652f\u63f4\u3092\u3055\u305b\u3066\u3044\u305f\u3060\u3044\u3066\u3044\u308b\u3053\u3068\u3082\u3042\u308a\u3001\u6bce\u5e74IR\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3092\u898b\u76f4\u3057\u3066\u3044\u308b\u306e\u3067\u3059\u304c\u3001\u6bce\u56de\u6c17\u3065\u304d\u304c\u3042\u308b\u3068\u3044\u3046\u304b\u3001\u5b66\u3073\u3092\u611f\u3058\u3066\u3044\u307e\u3059\u3002\u3082\u3061\u308d\u3093\u3001ISSB\u57fa\u6e96\u306e\u4e2d\u306bIR\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306e\u6982\u5ff5\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u3053\u3068\u3082\u3042\u308a\u3001\u4eca\u5f8c\u306eSSBJ\u57fa\u6e96\u3078\u306e\u6e96\u62e0\u3092\u8003\u616e\u3057\u3066\u3082\u3001\u7279\u306b\u30d7\u30e9\u30a4\u30e0\u4f01\u696d\u306f\u5fc5\u9808\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n
\u305d\u306eIR\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u5468\u8fba\u3067\u65b0\u3057\u3044\u8a71\u984c\u304c\u3042\u3063\u305f\u306e\u3067\u305d\u306e\u60c5\u5831\u3092\u30b7\u30a7\u30a2\u3057\u306a\u304c\u3089\u3001\u6539\u3081\u3066IR\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306e\u632f\u308a\u8fd4\u308a\u3092\u3057\u307e\u3059\u3002\u3054\u5b58\u77e5\u306e\u65b9\u3082\u591a\u3044\u3068\u601d\u3044\u307e\u3059\u304c\u3001\u5fa9\u7fd2\u3068\u3044\u3046\u3053\u3068\u3067\u8aad\u307f\u9032\u3081\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n
\u5148\u65e5\u3001IFRS\u8ca1\u56e3\u304b\u3089\u3001\u4f01\u696d\u304cIFRS\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96\u3092\u8003\u616e\u3057\u306a\u304c\u3089\u3001IR\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3092\u4f7f\u7528\u3059\u308b\u306e\u306b\u5f79\u7acb\u3064\u30ac\u30a4\u30c9\u3092\u66f4\u65b0\u3057\u305f\u3068\u767a\u8868\u3057\u307e\u3057\u305f\u3002<\/p>\n
\uff1e\uff1eThe IFRS Foundation\uff5cUpdated guide to help companies use the Integrated Reporting Framework while considering IFRS Sustainability Disclosure Standards <\/a><\/p>\n \u5f93\u6765\u306eIR\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3088\u308a\u3082 How \u306e\u90e8\u5206\u3092\u5f37\u5316\u3057\u305f\u89e3\u8aac\u3067\u3001\u5165\u9580\u7de8\u3068\u306f\u8a00\u3046\u3051\u308c\u3069\u7d71\u5408\u5831\u544a\u66f8\u767a\u884c\u4f01\u696d\u306e\u62c5\u5f53\u8005\u306f\u5168\u54e1\u30c1\u30a7\u30c3\u30af\u3057\u305f\u307b\u3046\u304c\u3044\u3044\u3067\u3059\u300230\u30da\u30fc\u30b8\u7a0b\u5ea6\u306a\u306e\u3067\u30b5\u30af\u3063\u3068\u8aad\u3081\u307e\u3059\u3002\u672c\u8cc7\u6599\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u300cIFRS S1,S2 \u306e\u5bfe\u5fdc\u3092\u76ee\u6307\u3059\u7d71\u5408\u5831\u544a\u66f8\u767a\u884c\u7d44\u7e54\u5411\u3051\u300d\u3068\u306a\u3063\u3066\u3044\u308b\u70b9\u3067\u3059\u3002\u4ee5\u524d\u306f\u3001IFRS S1,S2\u304c\u5b58\u5728\u3057\u3066\u304a\u3089\u305a\u95a2\u4fc2\u6027\u306a\u3069\u306f\u8aac\u660e\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3067\u3057\u305f\u3002\u4eca\u56de\u306e\u30ac\u30a4\u30c9\u306b\u5bfe\u5fdc\u3059\u308b\u3053\u3068\u304c IFRS S1,S2 \u3078\u306e\u6e96\u62e0\u3068\u306f\u306a\u308a\u307e\u305b\u3093\u304c\u3001\u5c11\u306a\u304f\u3068\u3082IFRS\u57fa\u6e96\u306e\u6839\u5e95\u306b\u306a\u308b\u6982\u5ff5\u3068\u6574\u5408\u3055\u305b\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u3059\u3002<\/p>\n 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\n\u7d71\u5408\u5831\u544a\u66f8\u306f\u3001\u7d44\u7e54\u3068\u4e3b\u8981\u306a\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u3068\u306e\u95a2\u4fc2\u6027\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u6027\u683c\u53ca\u3073\u8cea\u306b\u95a2\u3059\u308b\u6d1e\u5bdf\u3092\u63d0\u4f9b\u3059\u308b\u3068\u540c\u6642\u306b\u3001\u7d44\u7e54\u304c\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u306e\u6b63\u5f53\u306a\u30cb\u30fc\u30ba\u3068\u95a2\u5fc3\u3092\u3069\u306e\u3088\u3046\u306b\u3001\u3069\u306e\u7a0b\u5ea6\u7406\u89e3\u3057\u3001\u8003\u616e\u3057\u3001\u5bfe\u5fdc\u3057\u3066\u3044\u308b\u304b\u306b\u3064\u3044\u3066\u306e\u6d1e\u5bdf\u3092\u63d0\u4f9b\u3059\u308b\u3002<\/p>\n
\n\u7d71\u5408\u5831\u544a\u66f8\u306f\u3001\u7d44\u7e54\u306e\u77ed\u3001\u4e2d\u3001\u9577\u671f\u306e\u4fa1\u5024\u5275\u9020\u80fd\u529b\u306b\u5b9f\u8cea\u7684\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u4e8b\u8c61\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u958b\u793a\u3059\u308b\u3002<\/p>\n
\n\u7d71\u5408\u5831\u544a\u66f8\u306f\u3001 \u7c21\u6f54\u306a\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n
\n\u7d71\u5408\u5831\u544a\u66f8\u306f\u3001\u91cd\u8981\u6027\u306e\u3042\u308b\u5168\u3066\u306e\u4e8b\u8c61\u306b\u3064\u3044\u3066\u3001\u6b63\u3068\u8ca0\u306e\u4e21\u9762\u306b\u3064\u304d\u30d0\u30e9\u30f3\u30b9\u306e\u3068\u308c\u305f\u65b9\u6cd5\u306b\u3088\u3063\u3066\u3001\u304b\u3064\u91cd\u8981\u306a\u8aa4\u308a\u304c\u306a\u3044\u5f62\u3067\u542b\u3080\u3002<\/p>\n
\n\u7d71\u5408\u5831\u544a\u66f8\u306e\u60c5\u5831\u306f\u3001\u671f\u9593\u3092\u8d85\u3048\u3066\u9996\u5c3e\u4e00\u8cab\u3057\u3001\u7d44\u7e54\u306e\u9577\u671f\u306b\u308f\u305f\u308b\u4fa1\u5024\u5275\u9020\u80fd\u529b\u306b\u3068\u3063\u3066\u91cd\u8981\u6027\u306e\u3042\u308b\u7bc4\u56f2\u306b\u304a\u3044\u3066\u3001 \u4ed6\u306e\u7d44\u7e54\u3068\u306e\u6bd4\u8f03\u3092\u53ef\u80fd\u306b\u3059\u308b\u65b9\u6cd5\u306b\u3088\u3063\u3066\u8868\u793a\u3059\u308b\u3002<\/p>\n8\u3064\u306e\u5185\u5bb9\u8981\u7d20<\/h2>\n
\n\u7d44\u7e54\u304c\u4f55\u3092\u884c\u3046\u304b\u3001\u7d44\u7e54\u306f\u3069\u306e\u3088\u3046\u306a\u74b0\u5883\u306b\u304a\u3044\u3066\u4e8b\u696d\u3092\u55b6\u3080\u306e\u304b\u3002<\/p>\n
\n\u7d44\u7e54\u306e\u30ac\u30d0\u30ca\u30f3\u30b9\u69cb\u9020\u306f\u3069\u306e\u3088\u3046\u306b\u7d44\u7e54\u306e\u77ed\u3001\u4e2d\u3001\u9577\u671f\u306e\u4fa1\u5024\u5275\u9020\u80fd\u529b\u3092\u652f\u3048\u308b\u306e\u304b\u3002<\/p>\n
\n\u7d44\u7e54\u306e\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u306f\u4f55\u304b\u3002<\/p>\n
\n\u7d44\u7e54\u306e\u77ed\u3001\u4e2d\u3001\u9577\u671f\u306e\u4fa1\u5024\u5275\u9020\u80fd\u529b\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3059\u5177\u4f53\u7684\u306a\u30ea\u30b9\u30af\u3068\u6a5f\u4f1a\u306f\u4f55\u304b\u3001\u307e\u305f\u3001\u7d44\u7e54\u306f\u305d\u308c\u3089\u306b\u5bfe\u3057\u3069\u306e\u3088\u3046\u306a\u53d6\u7d44\u3092\u884c\u3063\u3066\u3044\u308b\u304b\u3002<\/p>\n
\n\u7d44\u7e54\u306f\u3069\u3053\u3092\u76ee\u6307\u3059\u306e\u304b\u3001\u307e\u305f\u3001\u3069\u306e\u3088\u3046\u306b\u305d\u3053\u306b\u8fbf\u308a\u7740\u304f\u306e\u304b\u3002<\/p>\n
\n\u7d44\u7e54\u306f\u5f53\u8a72\u671f\u9593\u306b\u304a\u3051\u308b\u6226\u7565\u76ee\u6a19\u3092\u3069\u306e\u7a0b\u5ea6\u9054\u6210\u3057\u305f\u304b\u3001\u307e\u305f\u3001\u8cc7\u672c\u3078\u306e\u5f71\u97ff\u306b\u95a2\u3059\u308b\u30a2\u30a6\u30c8\u30ab\u30e0\u306f\u4f55\u304b\u3002<\/p>\n
\n\u7d44\u7e54\u304c\u305d\u306e\u6226\u7565\u3092\u9042\u884c\u3059\u308b\u306b\u5f53\u305f\u308a\u3001\u3069\u306e\u3088\u3046\u306a\u8ab2\u984c\u53ca\u3073\u4e0d\u78ba\u5b9f\u6027\u306b\u76f4\u9762\u3059\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u304b\u3001\u305d\u3057\u3066\u3001\u7d50\u679c\u3068\u3057\u3066\u751f\u305a\u308b\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u53ca\u3073\u5c06\u6765\u306e\u5b9f\u7e3e\u3078\u306e\u6f5c\u5728\u7684\u306a\u5f71\u97ff\u306f\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u304b\u3002<\/p>\n
\n\u7d44\u7e54\u306f\u3069\u306e\u3088\u3046\u306b\u7d71\u5408\u5831\u544a\u66f8\u306b\u542b\u3080\u4e8b\u8c61\u3092\u6c7a\u5b9a\u3059\u308b\u304b\u3001\u307e\u305f\u3001\u305d\u308c\u3089\u306e\u4e8b\u8c61\u306f\u3069\u306e\u3088\u3046\u306b\u5b9a\u91cf\u5316\u53c8\u306f\u8a55\u4fa1\u3055\u308c\u308b\u304b\u3002<\/p>\n\u95a2\u9023\u8a18\u4e8b<\/h2>\n
\n\u30fb\u7d71\u5408\u5831\u544a\u66f8\u3092\u201c\u8aad\u307e\u308c\u308b\u201d\u305f\u3081\u306b\u3059\u308b5\u3064\u306e\u30dd\u30a4\u30f3\u30c8<\/a>
\n\u30fbSSBJ\u57fa\u6e96\u3067\u3082\u8a00\u53ca\u3055\u308c\u308b\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u7279\u5b9a\u306e\u6ce8\u610f\u70b9<\/a>
\n\u30fb\u5fa1\u793e\u306e\u4fa1\u5024\u5275\u9020\u30b9\u30c8\u30fc\u30ea\u30fc\u306f\u201c\u3064\u306a\u304c\u3063\u3066\u201d\u3044\u307e\u3059\u304b<\/a>
\n\u30fb\u8cb4\u793e\u306e\u30d1\u30fc\u30d1\u30b9\u306f\u4f01\u696d\u7d4c\u55b6\u306e\u5f79\u306b\u7acb\u3063\u3066\u307e\u3059\u304b\uff1f<\/a><\/p>\n\u307e\u3068\u3081<\/h2>\n