{"id":4866,"date":"2013-05-24T08:00:50","date_gmt":"2013-05-23T23:00:50","guid":{"rendered":"http:\/\/andomitsunobu.net\/?p=4866"},"modified":"2026-02-04T09:42:03","modified_gmt":"2026-02-04T00:42:03","slug":"csr%e5%a0%b1%e5%91%8a%e6%9b%b8%e3%81%ae%e6%9c%80%e6%96%b0%e3%82%ac%e3%82%a4%e3%83%89%e3%83%a9%e3%82%a4%e3%83%b3%e3%81%8c%e7%99%ba%e8%a1%a8%ef%bc%81gri%e3%80%8cthe-g4-guidelines%e3%80%8d","status":"publish","type":"post","link":"https:\/\/andomitsunobu.net\/?p=4866","title":{"rendered":"CSR\u5831\u544a\u66f8\u306e\u6700\u65b0\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u304c\u767a\u8868\uff01GRI\u300cTHE G4 GUIDELINES\u300d"},"content":{"rendered":"

CSR\u5831\u544a\u66f8\u306e\u6700\u65b0\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3<\/h2>\n

\u6628\u65e5\u767a\u8868\u3055\u308c\u305f\u3001GRI\u306e\u300cTHE G4 GUIDELINES\u300d\u306b\u3064\u3044\u3066\u901f\u5831\u7d39\u4ecb\u3067\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n

GRI\u3068\u306f\u3001Global Reporting Initiative\u306e\u3053\u3068\u3067\u3001CSR\u5831\u544a\u66f8\u306e\u305f\u3081\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306e\u4f5c\u6210\u30fb\u666e\u53ca\u3092\u76ee\u7684\u3068\u3057\u305fNGO\u3067\u3059\u3002<\/p>\n

GRI\u306eG3\uff08\u7b2c3\u7248\uff09\u306f2006\u5e74\u3067\u3057\u305f\u304b\u3089\u30017\u5e74\u3076\u308a\uff1f\u306e\u6539\u8a02\u3068\u3044\u3046\u308f\u3051\u3067\u3059\u30022011\u5e74\u306b\u30de\u30a4\u30ca\u30fc\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\u3092\u3057\u3066\u3044\u308b\u3082\u306e\u306e\u30e1\u30b8\u30e3\u30fc\u30a2\u30c3\u30d7\u306f\u30017\u5e74\u3076\u308a\u3002<\/p>\n

\u65e5\u672c\u306eCSR\u5831\u544a\u66f8\u306e\u591a\u304f\u3082GRI\u306e\u67a0\u7d44\u307f\u3092\u53c2\u8003\u306b\u3057\u3066\u3044\u308b\u3060\u3051\u306b\u30012014\u5e74\u7248\u306eCSR\u5831\u544a\u66f8\u304b\u3089\u8272\u3005\u5909\u3048\u306a\u304d\u3083\u3044\u3051\u306a\u3044\u307f\u305f\u3044\u3063\u3059\u3088\u3002<\/p>\n

\u3068\u3044\u3046\u308f\u3051\u3067\u3001\u307e\u305a\u306f\u3001\u901f\u5831\u3092\u3069\u3046\u305e\u3002\u7ffb\u8a33\u306f\u9069\u5f53\u3067\u3059\u3002\u6982\u8981\u3092\u3056\u3063\u304f\u308a\u3068\u3054\u7406\u89e3\u3044\u305f\u3060\u3051\u308c\u3070\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n

THE G4 GUIDELINES<\/h2>\n

GRI \/ G4\uff08\u6982\u8981\uff09<\/h3>\n

\u200b\u200b<\/p>\n

New: up-to-date disclosures on governance, ethics and integrity, supply chain, anti-corruption and GHG emissions
\nNew: generic format for Disclosures on Management Approach
\nNew: two \u2018in accordance\u2019 criteria options, both focused on material Aspects
\nNew: GRI Content Index offering a transparent format to communicate external assurance<\/p>\n

Technically-reviewed content and clear disclosure requirements
\nDetailed guidance on how to select material topics, and explain the boundaries of where material impacts occur
\nFlexibility for preparers to choose the report focus
\nFlexibility to combine with local and regional reporting requirements and frameworks
\nUp-to-date harmonization and reference to all available and internationally-accepted reporting documents
\nOverview tables, summaries and quick links to specific Guidelines\u2019 components
\nComplete Glossary, reference lists, and visual guidance
\nTHE G4 GUIDELINES<\/a>\u3088\u308a<\/p><\/blockquote>\n

GRI \/ G4\uff08\u30c6\u30ad\u30c8\u30fc\u306a\u8a33\uff09<\/h3>\n

\u8ffd\u52a0\u3055\u308c\u305f\u9805\u76ee<\/strong>
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\n\u30b5\u30d7\u30e9\u30a4\u30c1\u30a7\u30fc\u30f3\u3001\u8150\u6557\u9632\u6b62\u3084\u6e29\u5ba4\u52b9\u679c\u30ac\u30b9\u6392\u51fa\u91cf
\n\u30fb\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u00b7\u30a2\u30d7\u30ed\u30fc\u30c1\u306b\u95a2\u3059\u308b\u958b\u793a\u306e\u4e00\u822c\u5316\u3057\u305f\u30d5\u30a9\u30fc\u30de\u30c3\u30c8
\n\u30fb\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u306b\u3088\u308a\u30d5\u30a9\u30fc\u30ab\u30b9
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\n\u898b\u76f4\u3055\u308c\u305f\u9805\u76ee<\/strong>
\n\u30fb\u6700\u65b0\u4e8b\u4f8b\u3092\u542b\u3081\u305f\u30b3\u30f3\u30c6\u30f3\u30c4\u3068\u660e\u78ba\u306a\u958b\u793a\u8981\u4ef6
\n\u30fb\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u30fb\u30c8\u30d4\u30c3\u30af\u306b\u5bfe\u3059\u308b\u8a73\u7d30\u306a\u30ac\u30a4\u30c0\u30f3\u30b9
\n\u30fbCSR\u5831\u544a\u66f8\u4f5c\u6210\u8005\u3078\u306e\u67d4\u8edf\u306b\u5bfe\u5fdc\u3067\u304d\u308b\u67a0\u7d44\u307f
\n\u30fb\u5730\u57df\u306e\u5831\u544a\u8981\u4ef6\u304a\u3088\u3073\u3001\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3068\u7d50\u5408\u3059\u308b\u67d4\u8edf\u6027
\n\u30fb\u56fd\u969b\u7684\u306aCSR\u5831\u544a\u66f8\u8981\u4ef6\u306e\u307e\u3068\u3081
\n\u30fb\u6982\u8981\u30fb\u8981\u7d04\u3068\u7279\u5b9a\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3078\u306e\u307e\u3068\u3081
\n\u30fb\u30af\u30ea\u30a8\u30a4\u30c6\u30a3\u30d6\u306e\u6307\u5c0e\u3082\u5165\u3063\u305f\u3088\u7684\u306a<\/p>\n

\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\uff08\u91cd\u8981\u9805\u76ee\uff09\u610f\u8b58\u306e\u5f37\u5316\u3001\u30a8\u30b7\u30c3\u30af\u30b9\uff08\u4f01\u696d\u502b\u7406\uff09\u3084\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u9805\u76ee\u6307\u6a19\u5316\u3001\u305d\u306e\u4ed6\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\uff08\u898f\u683c\uff09\u306e\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\u3068\u3044\u3063\u305f\u3068\u3053\u308d\u306e\u3088\u3046\u3067\u3059\u3002<\/p>\n

\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30b3\u30f3\u30d1\u30af\u30c8\u3084ISO26000\u306e\u4e3b\u8981\u9805\u76ee\u3092\u3046\u307e\u304f\u53d6\u308a\u5165\u308c\u305f\u307f\u305f\u3044\u306a\u3002\u3055\u307e\u3056\u307e\u306a\u6307\u6a19\u3092\u30b5\u30d7\u30e9\u30a4\u30c1\u30a7\u30fc\u30f3\u3092\u8003\u616e\u3057\u3066\u307e\u3068\u3081\u305f\u3001\u307f\u305f\u3044\u306a\u3002 <\/p>\n

\u3064\u307e\u308a\u3001\u4f01\u696d\u306e\u5f71\u97ff\u7bc4\u56f2\uff08\u30d0\u30a6\u30f3\u30c0\u30ea\u30fc\uff09\u306e\u62e1\u5927\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002\u904e\u53bb\u306e\u67a0\u7d44\u307f\u3067\u306f\u3001\u8ab2\u984c\u3092\u7db2\u7f85\u3067\u304d\u3066\u3044\u306a\u3044\u3068\u306e\u5224\u65ad\u3067\u3057\u3087\u3046\u3002<\/p>\n

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

\u3044\u304b\u304c\u3067\u3057\u305f\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n

CSR\u306e\u7bc4\u56f2\u306f\u5e74\u3092\u8ffd\u3046\u3054\u3068\u306b\u62e1\u5927\u3055\u308c\u3001\u4f01\u696d\u306f\u3069\u3053\u307e\u3067\u8cac\u52d9\u3092\u8ffd\u3048\u3070\u826f\u3044\u304b\u308f\u304b\u3089\u306a\u304f\u306a\u308a\u305d\u3046\u3067\u3059\u306d\u3002<\/p>\n

\u3068\u3044\u3063\u3066\u3082\u3001\u306a\u3093\u3060\u304b\u5927\u5909\u306a\u3053\u3068\u306b\u306a\u3063\u3066\u304d\u305f\u306a\u3041\u3001\u3068\u3060\u3051\u601d\u3063\u3066\u3044\u305f\u3060\u304d\u3001\u307e\u305a\u306f\u3001\u8db3\u4e0b\u304b\u3089\u3057\u3063\u304b\u308a\u3068\u3001\u5730\u9053\u306bCSR\u7d4c\u55b6\u3092\u7a81\u304d\u901a\u3057\u3066\u884c\u3051\u3070\u3088\u3044\u304b\u3068\u3002<\/p>\n

\u3093\u30fc\u30fc\u30fc\u30fc\u3068\u306d\u3002\u7d50\u8ad6\u3001\u96e3\u3057\u3044\u3063\u3059\u306d\u3002\u3088\u304f\u308f\u304b\u308a\u307e\u305b\u3093\uff08\u7b11\uff09<\/p>\n

\u6628\u65e5\u767a\u8868\u3060\u3063\u305f\u305f\u3081\u3001\u65e5\u672c\u304b\u3089\u4f55\u4eba\u304b\u53c2\u52a0\u3057\u3066\u3044\u308b\u3089\u3057\u3044CSR\u95a2\u4fc2\u8005\u306e\u4eba\u305f\u3061\u306e\u5e30\u308a\u3092\u5f85\u3063\u3066\u3001\u5fc3\u9759\u304b\u306b\u767a\u8868\u3092\u5f85\u3061\u307e\u3057\u3087\u3046\uff01<\/p>\n

\u540c\u3058\u30ab\u30c6\u30b4\u30ea\u30fc\u306e\u8a18\u4e8b<\/strong>
\n\u30fb2012\u5e74\u7248CSR\u5831\u544a\u66f8\u306e\u201c\u307e\u3068\u3081\u5831\u544a\u66f8\u201d\u304b\u3089\u898b\u3048\u305f\u6700\u65b0\u52d5\u5411<\/a>
\n\u30fb\u60c5\u5831\u958b\u793a\u306f\u8ab0\u306e\u305f\u3081\uff1f\u6295\u8cc7\u5bb6\u3092\u610f\u8b58\u3057\u305fCSR\u60c5\u5831\u3092\u958b\u793a\u3057\u3066\u3044\u308b\u4f1a\u793e\u304c54%\u3068\u3044\u3046\u4ef6<\/a>
\n\u30fb\u65e5\u672c\u4e00\u30d1\u30f3\u30af\u306aCSR\u5831\u544a\u66f8\u30c7\u30b6\u30a4\u30f3\uff01\uff1f\u30ea\u30fc\u30c6\u30e0\u300c\u3084\u3063\u3061\u307e\u30fc\u30792012\u300d<\/a><\/p>\n

\u8ffd\u8a182013\u5e7410\u670823\u65e5<\/h3>\n

\u30fbGRI G4\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u304c\u6301\u7d9a\u53ef\u80fd\u6027\u5831\u544a\u306b\u53ca\u307c\u3059\u5f71\u97ff<\/a>
\n\u30fbGRI\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3G4\u306e\u6982\u8981\uff08\u7b2c1\u56de\uff09\uff0dG4 Sustainability Reporting Guideline\uff0d<\/a>
\n\u30fbGRI\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3G4\u306e\u6982\u8981\uff08\u7b2c2\u56de\uff09\uff0dG4 Sustainability Reporting Guideline\uff0d<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

CSR\u5831\u544a\u66f8\u306e\u6700\u65b0\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3 \u6628\u65e5\u767a\u8868\u3055\u308c\u305f\u3001GRI\u306e\u300cTHE G4 GUIDELINES\u300d\u306b\u3064\u3044\u3066\u901f\u5831\u7d39\u4ecb\u3067\u3054\u3056\u3044\u307e\u3059\u3002 GRI\u3068\u306f\u3001Global Reporting Initiative\u306e\u3053\u3068\u3067\u3001CSR\u5831\u544a\u66f8\u306e\u305f\u3081 […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_xw_keep_modified_date":false,"footnotes":""},"categories":[3785,897],"tags":[407,135,568,3575,567,289],"class_list":{"0":"post-4866","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"hentry","6":"category-3785","7":"category-897","8":"tag-csr","13":"tag-289"},"xw_count_pv":"","_links":{"self":[{"href":"https:\/\/andomitsunobu.net\/index.php?rest_route=\/wp\/v2\/posts\/4866","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/andomitsunobu.net\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/andomitsunobu.net\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/andomitsunobu.net\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/andomitsunobu.net\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4866"}],"version-history":[{"count":16,"href":"https:\/\/andomitsunobu.net\/index.php?rest_route=\/wp\/v2\/posts\/4866\/revisions"}],"predecessor-version":[{"id":22567,"href":"https:\/\/andomitsunobu.net\/index.php?rest_route=\/wp\/v2\/posts\/4866\/revisions\/22567"}],"wp:attachment":[{"href":"https:\/\/andomitsunobu.net\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4866"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/andomitsunobu.net\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4866"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/andomitsunobu.net\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4866"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}