{"id":851,"date":"2023-05-02T13:56:35","date_gmt":"2023-05-02T04:56:35","guid":{"rendered":"https:\/\/www.b-r-z.com\/blog\/?p=851"},"modified":"2023-05-09T09:28:44","modified_gmt":"2023-05-09T00:28:44","slug":"%e4%ba%ba%e7%9a%84%e8%b3%87%e6%9c%ac%e9%96%a2%e9%80%a3%e3%81%ae-%e5%88%b6%e5%ba%a6%e9%96%8b%e7%a4%ba%e3%82%92%e4%b8%bb%e5%b0%8e%e3%81%99%e3%82%8b%e3%80%8cissb%e3%80%8d%e3%81%ab%e9%96%a2%e3%81%99","status":"publish","type":"post","link":"https:\/\/www.b-r-z.com\/blog\/archives\/851","title":{"rendered":"Tips : \u4eba\u7684\u8cc7\u672c\u95a2\u9023\u306e \u5236\u5ea6\u958b\u793a\u3092\u4e3b\u5c0e\u3059\u308b\u300cISSB\u300d\u306b\u95a2\u3059\u308b\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8"},"content":{"rendered":"<h3>IIRC\uff08\u56fd\u969b\u7d71\u5408\u5831\u544a\u8a55\u8b70\u4f1a\uff09\u3068SASB\uff08\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\uff09\u304c\u7d71\u5408\u3057ISSB\uff08\u56fd\u969b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u5be9\u8b70\u4f1a\uff09\u3078<\/h3>\n<p>2021\u5e74\u3088\u308a\u4eba\u7684\u8cc7\u672c\u3092\u542b\u3080\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u306e\u958b\u793a\u306b\u95a2\u308f\u308b\u56fd\u969b\u7684\u306a\u6a5f\u95a2\u306e\u7d71\u5408\u304c\u9032\u3093\u3067\u3044\u307e\u3059\u3002\u30aa\u30af\u30c8\u30d1\u30b9\u30fb\u30e2\u30c7\u30eb\u306a\u3069\u306e\u7d71\u5408\u5831\u544a\u306e\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3067\u6709\u540d\u306aIIRC\uff08\u56fd\u969b\u7d71\u5408\u5831\u544a\u8a55\u8b70\u4f1a\uff09\u3068SASB\uff08\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\uff09\u306f2021\u5e746\u6708\u306b\u7d71\u5408\u3057\u3066\u3001\u540c\u5e7411\u6708\u306bISSB\uff08\u56fd\u969b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u5be9\u8b70\u4f1a\uff09\u3068\u3057\u3066IFRS Foundation\u5098\u4e0b\u306e\u7d44\u7e54\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u56fd\u5185\u306b\u304a\u3044\u3066\u306f\u30012022\u5e747\u6708\u306bSSBJ\uff08\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u59d4\u54e1\u4f1a\uff09\u304c\u767a\u8db3\u3057\u3066\u3001ISSB\u304c\u5b9a\u3081\u308b\u4eba\u7684\u8cc7\u672c\u958b\u793a\u57fa\u6e96\u3092\u30d9\u30fc\u30b9\u306b\u65e5\u672c\u57fa\u6e96\u3092\u958b\u767a\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h3>ISSB\u304c\u4eca\u5f8c\u306e\u65b9\u91dd\u3092\u767a\u8868<\/h3>\n<p>ISSB\u306f\u30012023\u5e744\u670819\u65e5\u306b\u3001\u6295\u8cc7\u5bb6\u306e\u60c5\u5831\u30cb\u30fc\u30ba\u306b\u95a2\u3059\u308b\u8abf\u67fb\u306b\u57fa\u3065\u3044\u3066\u3001\u4eba\u7684\u8cc7\u672c\u3092\u542b\u3080\uff14\u3064\u306e\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u5019\u88dc\u3092\u7279\u5b9a\u3057\u305f\u3053\u3068\u306a\u3069\u3092\u767a\u8868\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\uff1c\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u5019\u88dc\uff1e<\/p>\n<p>\u30fb\u751f\u7269\u591a\u69d8\u6027\u3001\u751f\u614b\u7cfb\u304a\u3088\u3073\u751f\u614b\u7cfb\u30b5\u30fc\u30d3\u30b9<\/p>\n<p>\u30fb\u4eba\u7684\u8cc7\u672c<\/p>\n<p>\u30fb\u4eba\u6a29<\/p>\n<p>\u30fb\u7d71\u5408\u5831\u544a<\/p>\n<p>\u5f15\u304d\u7d9a\u304dISSB\u304a\u3088\u3073SSBJ\u306a\u3069\u306e\u52d5\u5411\u306b\u6ce8\u76ee\u3067\u3059\u3002<\/p>\n<p>\u203b\u51fa\u5178\uff1aIFRS Foundation\u300cISSB\u306f\u3001SASB\u306e\u4eca\u5f8c\u306e\u65b9\u91dd\u3068\u56fd\u969b\u7684\u306a\u9069\u7528\u7bc4\u56f2\u306b\u3064\u3044\u3066\u5354\u8b70\u3059\u308b\u6e96\u5099\u3092\u9032\u3081\u3066\u3044\u308b\u3002\u300d<\/p>\n<p><a href=\"https:\/\/www.ifrs.org\/news-and-events\/news\/2023\/04\/issb-prepares-to-consult-on-future-priorities-and-international-applicability-of-sasb-standards\/\" target=\"_self\" rel=\"noopener\">https:\/\/www.ifrs.org\/news-and-events\/news\/2023\/04\/issb-prepares-to-consult-on-future-priorities-and-international-applicability-of-sasb-standards\/<\/a><\/p>\n<p>&nbsp;<\/p>\n<p>\u5404\u7d44\u7e54\u306b\u3064\u3044\u3066\uff1a<\/p>\n<p>\u30fbISSB : \u56fd\u969b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08International Sustainability Standards Board\uff09<\/p>\n<p><a href=\"https:\/\/www.ifrs.org\/groups\/international-sustainability-standards-board\/\" target=\"_self\" rel=\"noopener\" data-cke-saved-href=\"https:\/\/www.ifrs.org\/groups\/international-sustainability-standards-board\/\">https:\/\/www.ifrs.org\/groups\/international-sustainability-standards-board\/<\/a><\/p>\n<p>\u30fbIIRC : \u56fd\u969b\u7d71\u5408\u5831\u544a\u8a55\u8b70\u4f1a\uff08International Integrated Reporting Council\uff09<\/p>\n<p><a href=\"https:\/\/www.integratedreporting.org\/\" target=\"_self\" rel=\"noopener\" data-cke-saved-href=\"https:\/\/www.integratedreporting.org\/\">https:\/\/www.integratedreporting.org\/<\/a><\/p>\n<p>\u30fbSASB : \u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08Sustainability Accounting Standards Board\uff09<\/p>\n<p><a href=\"https:\/\/www.sasb.org\/\" target=\"_self\" rel=\"noopener\" data-cke-saved-href=\"https:\/\/www.sasb.org\/\">https:\/\/www.sasb.org\/<\/a><\/p>\n<p>\u30fbIFRS Foundation : IFRS\u8ca1\u56e3\uff08International Financial Reporting Standards Foundation\uff09<\/p>\n<p><a href=\"https:\/\/www.ifrs.org\/\" target=\"_self\" rel=\"noopener\" data-cke-saved-href=\"https:\/\/www.ifrs.org\/\">https:\/\/www.ifrs.org\/<\/a><\/p>\n<p>\u30fbSSBJ : \u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u59d4\u54e1\u4f1a\uff08Sustainability Standards Board of Japan\uff09<\/p>\n<p><a href=\"https:\/\/www.asb.or.jp\/jp\/fasf-asbj\/list-ssbj_2.html\" target=\"_self\" rel=\"noopener\" data-cke-saved-href=\"https:\/\/www.asb.or.jp\/jp\/fasf-asbj\/list-ssbj_2.html\">https:\/\/www.asb.or.jp\/jp\/fasf-asbj\/list-ssbj_2.html<\/a><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>IIRC\uff08\u56fd\u969b\u7d71\u5408\u5831\u544a\u8a55\u8b70\u4f1a\uff09\u3068SASB\uff08\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\uff09\u304c\u7d71\u5408\u3057ISSB\uff08\u56fd\u969b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u5be9\u8b70\u4f1a\uff09\u3078 2021\u5e74\u3088\u308a\u4eba\u7684\u8cc7\u672c\u3092\u542b\u3080\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u306e\u958b\u793a\u306b\u95a2\u308f\u308b\u56fd\u969b\u7684\u306a\u6a5f\u95a2\u306e\u7d71\u5408\u304c\u9032\u3093\u3067\u3044\u307e [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[9],"tags":[],"_links":{"self":[{"href":"https:\/\/www.b-r-z.com\/blog\/wp-json\/wp\/v2\/posts\/851"}],"collection":[{"href":"https:\/\/www.b-r-z.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.b-r-z.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.b-r-z.com\/blog\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.b-r-z.com\/blog\/wp-json\/wp\/v2\/comments?post=851"}],"version-history":[{"count":6,"href":"https:\/\/www.b-r-z.com\/blog\/wp-json\/wp\/v2\/posts\/851\/revisions"}],"predecessor-version":[{"id":865,"href":"https:\/\/www.b-r-z.com\/blog\/wp-json\/wp\/v2\/posts\/851\/revisions\/865"}],"wp:attachment":[{"href":"https:\/\/www.b-r-z.com\/blog\/wp-json\/wp\/v2\/media?parent=851"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.b-r-z.com\/blog\/wp-json\/wp\/v2\/categories?post=851"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.b-r-z.com\/blog\/wp-json\/wp\/v2\/tags?post=851"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}