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\u00a0<\/strong><\/p>\n

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\u4e3b\u306a\u8457\u66f8\uff1a\u300c\u4eba\u7684\u8cc7\u672c\u7d4c\u55b6\u306e\u30de\u30cd\u30b8\u30e1\u30f3\u30c8:\u4eba\u3068\u7d44\u7e54\u306e\u898b\u3048\u308b\u5316\u3068\u305d\u306e\u958b\u793a\u300d\uff08\u4e2d\u592e\u7d4c\u6e08\u793e 2022\u5e74\uff09<\/p>\n

\u00a0<\/strong><\/p>\n

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 <\/p>\n

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\u300c\u4eba\u7684\u8cc7\u672c\u300d\u3068\u3044\u3046\u6982\u5ff5\u306f\u3001\u3082\u3068\u3082\u3068\u52b4\u50cd\u5e02\u5834\u3092\u5bfe\u8c61\u306b\u3057\u305f\u52b4\u50cd\u7d4c\u6e08\u5b66\u306e\u6982\u5ff5\u3067\u3059\u304c\u3001\u3044\u307e\u300c\u4eba\u7684\u8cc7\u672c\u300d\u3068\u3044\u3046\u6982\u5ff5\u304c\u6ce8\u76ee\u3092\u96c6\u3081\u3066\u3044\u308b\u306e\u306f\u3001\u4e3b\u306b\u6295\u8cc7\u5bb6\u304c\u3053\u306e\u9818\u57df\u306b\u5bfe\u3059\u308b\u95a2\u5fc3\u3092\u9ad8\u3081\u305f\u3053\u3068\u306b\u7aef\u3092\u767a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u3067\u306f\u306a\u305c\u6295\u8cc7\u5bb6\u304c\u300c\u4eba\u7684\u8cc7\u672c\u300d\u306b\u6ce8\u76ee\u3057\u59cb\u3081\u305f\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n

 <\/p>\n

\u7406\u7531\u306e\uff11\u3064\u306f\u3001SDGs\u306e\u52d5\u304d\u3068ESG\u6295\u8cc7\u306e\u62e1\u5927<\/strong>\u3067\u3059\u3002<\/p>\n

2015\u5e74\u306b\u56fd\u9023\u304c\u3001\u6211\u3005\u4eba\u985e\u304c\u5730\u7403\u3067\u6301\u7d9a\u7684\u6210\u9577\u3092\u9042\u3052\u308b\u305f\u3081\u306eSustainable Development Goals\uff08SDGs\uff1a\u6301\u7d9a\u53ef\u80fd\u306a\u958b\u767a\u76ee\u6a19\uff09\u3092\u767a\u8868\u3057\u307e\u3057\u305f\u3002<\/p>\n

\u65e5\u672c\u653f\u5e9c\u3082\u3053\u308c\u3092\u53d7\u3051\u3066\u3001\u50cd\u304d\u65b9\u6539\u9769\u3084\u30c0\u30a4\u30d0\u30fc\u30b7\u30c6\u30a3\u306e\u63a8\u9032\u3001\u4f01\u696d\u306eESG\u3078\u306e\u53d6\u308a\u7d44\u307f\u5f37\u5316\u3092\u63b2\u3052\u307e\u3057\u305f\u3002<\/p>\n

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\u7406\u7531\u306e\uff12\u3064\u76ee\u306f\u3001\u6295\u8cc7\u5bb6\u304c\u6295\u8cc7\u5148\u3092\u9078\u5b9a\u3042\u308b\u3044\u306f\u8a55\u4fa1\u3059\u308b\u969b\u306b\u53c2\u7167\u3059\u308b\u60c5\u5831\u306e\u5909\u5316<\/strong>\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

1990\u5e74\u4ee5\u524d\u306f\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u5b9f\u7e3e\u304b\u3089\u4f01\u696d\u4fa1\u5024\u3092\u4e88\u6e2c\u3067\u304d\u308b\u5272\u5408\u304c75%\uff5e90\uff05\u3068\u3044\u308f\u308c\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u4eca\u308450\uff05\u7a0b\u5ea6\u306b\u306a\u3063\u305f\u3068\u3044\u308f\u308c\u3066\u3044\u307e\u3059\uff08\u30cb\u30e5\u30fc\u30e8\u30fc\u30af\u5927\u5b66\u30d3\u30b8\u30cd\u30b9\u30b9\u30af\u30fc\u30eb\u8abf\u67fb\uff09\u3002\u305d\u306e\u5dee\u306f\u306a\u305c\u751f\u3058\u308b\u3088\u3046\u306b\u306a\u3063\u305f\u306e\u304b\u3068\u3044\u3046\u3068\u3001\u4f01\u696d\u304c\u4fdd\u6709\u3059\u308b\u3001\u8ca1\u52d9\u8af8\u8868\u306b\u306f\u8f09\u3089\u306a\u3044\u300c\u4f55\u304b\u300d\u304c\u4f01\u696d\u4fa1\u5024\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u304c\u9ad8\u307e\u3063\u3066\u304d\u305f\u304b\u3089\u3067\u3059\u3002\u305d\u306e\u300c\u4f55\u304b\u300d\u306e\u3046\u3061\u306e\u91cd\u8981\u306a\uff11\u3064\u304c\u300c\u4eba\u7684\u8cc7\u672c\u300d\u3068\u3044\u308f\u308c\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u6295\u8cc7\u5bb6\u306b\u3068\u3063\u3066\u4eba\u7684\u8cc7\u672c\u306b\u3064\u3044\u3066\u306e\u8a73\u3057\u304f\u8abf\u3079\u308b\u91cd\u8981\u6027\u304c\u9ad8\u307e\u3063\u3066\u304d\u305f\u306e\u3067\u3059\u3002<\/p>\n

 <\/p>\n

 <\/p>\n

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 <\/p>\n

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\u65e5\u672c\u3067\u306f\u30012015\u5e74\u306b\u91d1\u878d\u5e81\u3068\u6771\u4eac\u8a3c\u5238\u53d6\u5f15\u6240\u304c\u5171\u540c\u3057\u3066\u300c\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u30fb\u30b3\u30fc\u30c9\uff08\u4f01\u696d\u7d71\u6cbb\u6307\u91dd\uff09\u300d\u3092\u767a\u8868\u3057\u3001\u3055\u3089\u306b2021\u5e746\u6708\u306b\u3001\u4eba\u7684\u8cc7\u672c\u3078\u306e\u6295\u8cc7\u3092\u958b\u793a\u3059\u3079\u304d\u3060\u3068\u3044\u3046\u6307\u91dd\u304c\u3053\u308c\u306b\u8ffd\u52a0\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n

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 <\/p>\n

 <\/p>\n

\u3044\u307e\u4f01\u696d\u3092\u60a9\u307e\u305b\u3066\u3044\u308b\u3053\u3068<\/strong><\/h3>\n

 <\/p>\n

\u3053\u306e\u3088\u3046\u306a\u3001\u6cd5\u5f8b\u306e\u8981\u8acb\u306e\u3082\u3068\u306b\u4e00\u9023\u306e\u60c5\u5831\u3092\u958b\u793a\u3059\u308b\u3053\u3068\u306f\u91cd\u8981\u3067\u3059\u3002\u3057\u304b\u3057\u305d\u308c\u3089\u306f\u6e2c\u5b9a\u30fb\u958b\u793a\u57fa\u6e96\u306b\u57fa\u3065\u3044\u3066\u624b\u3092\u52d5\u304b\u305b\u3070\u3067\u304d\u308b\u3053\u3068\u3067\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n

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\u00a0<\/strong><\/p>\n

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\u00a0<\/strong><\/p>\n

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\u7d4c\u6e08\u7523\u696d\u7701\u306f2020\u5e749\u6708\u306b\u300c\u6301\u7d9a\u7684\u306a\u4f01\u696d\u4fa1\u5024\u5411\u4e0a\u3068\u4eba\u7684\u8cc7\u672c\u306b\u95a2\u3059\u308b\u7814\u7a76\u4f1a\u300d\u306b\u3088\u308b\u5831\u544a\u66f8\u3001\u3044\u308f\u3086\u308b\u300c\u4f0a\u85e4\u7248\u4eba\u6750\u30ec\u30dd\u30fc\u30c8\u300d\u3092\u767a\u8868\u3057\u3001\u3055\u3089\u306b2022\u5e745\u6708\u306b\u3053\u306e\u5185\u5bb9\u306b\u5b9f\u8df5\u4e8b\u4f8b\u96c6\u3092\u8ffd\u52a0\u3059\u308b\u5f62\u3067\u307e\u3068\u3081\u305f\u300c\u4eba\u6750\u7248\u4f0a\u85e4\u30ec\u30dd\u30fc\u30c82.0\u300d\u3092\u767a\u8868\u3057\u307e\u3057\u305f\u3002\u4ee5\u4e0b\u306b\u305d\u306e\u8981\u70b9\u3092\u307e\u3068\u3081\u3066\u307f\u307e\u3059\u3002<\/p>\n

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\u30fbVUCA\uff08\u30d6\u30fc\u30ab\uff09\u203b<\/sup>\u3068\u3044\u308f\u308c\u308b\u72b6\u6cc1\u4e0b\u3001\u7d44\u7e54\u306b\u304a\u3051\u308b\u300c\u4eba\u8ca1\u300d\u306e\u91cd\u8981\u6027\u306f\u307e\u3059\u307e\u3059\u9ad8\u307e\u308a\u3001\u50cd\u304d\u65b9\u3092\u542b\u3081\u305f\u4eba\u6750\u6226\u7565\u306e\u5728\u308a\u65b9\u304c\u6539\u3081\u3066\u554f\u308f\u308c\u3066\u3044\u308b<\/strong>\u3002<\/p>\n

\u203bVUCA\uff08\u30d6\u30fc\u30ab\uff09\uff1a<\/p>\n

Volatility\uff08\u5909\u52d5\u6027\uff09\u300d\u3001Uncertainty\uff08\u4e0d\u78ba\u5b9f\u6027\uff09\u3001Complexity\uff08\u8907\u96d1\u6027\uff09\u3001Ambiguity\uff08\u66d6\u6627\u6027\uff09\u306e\u982d\u6587\u5b57\u3092\u53d6\u3063\u305f\u9020\u8a9e\u3002\u793e\u4f1a\u3084\u30d3\u30b8\u30cd\u30b9\u306b\u304a\u3044\u3066\u3001\u4e0d\u78ba\u5b9f\u6027\u304c\u9ad8\u304f\u5c06\u6765\u306e\u4e88\u6e2c\u304c\u56f0\u96e3\u306a\u72b6\u6cc1\u3067\u3042\u308b\u3053\u3068\u3002<\/p>\n

\u30fb\u7d4c\u55b6\u6226\u7565\u306f\u67d4\u8edf\u6027\u3068\u5bfe\u5fdc\u306e\u65e9\u3055\u304c\u6c42\u3081\u3089\u308c\u3001\u7d4c\u55b6\u6226\u7565\u3068\u4eba\u6750\u6226\u7565\u306e\u9023\u52d5\u306f\u6b20\u304b\u305b\u306a\u3044<\/strong>\u3002<\/p>\n

\u30fb\u7d4c\u55b6\u74b0\u5883\u306e\u5909\u5316\u306f\u3001\u50cd\u304f\u4eba\u3005\u306b\u591a\u69d8\u6027\u3068\u30ea\u30b9\u30ad\u30ea\u30f3\u30b0\u3092\u6c42\u3081\u3066\u3044\u308b\u3002<\/p>\n

\u30fb\u3055\u3089\u306b\u3001\u30b3\u30ed\u30ca\u798d\u304c\u3001\u50cd\u304f\u3053\u3068\u81ea\u4f53\u3084\u50cd\u304d\u65b9\u306b\u5bfe\u3059\u308b\u4eba\u3005\u306e\u610f\u8b58\u3092\u5927\u304d\u304f\u305d\u3057\u3066\u78ba\u5b9f\u306b\u5909\u5316\u3055\u305b\u3066\u3044\u308b\u3002<\/p>\n

\u30fb\u56fd\u5185\u5916\u306e\u6a5f\u95a2\u6295\u8cc7\u5bb6\u306f\u3001\u6301\u7d9a\u7684\u306a\u4f01\u696d\u4fa1\u5024\u5411\u4e0a\u306e\u305f\u3081\u306bESG\u203b<\/sup>\u8981\u56e0\u3092\u91cd\u8996\u3057\u3066\u3044\u308b\u3002<\/p>\n

\u203bESG\uff1a<\/p>\n

\u74b0\u5883\uff08Environment\uff09\u3001\u793e\u4f1a\uff08Social\uff09\u3001\u4f01\u696d\u7d71\u6cbb\uff08Governance\uff09\u3068\u3044\u3046\u8996\u70b9\u3092\u4f01\u696d\u306e\u8a55\u4fa1\u57fa\u6e96\u306b\u3059\u308b\u8003\u3048\u65b9\u3002<\/p>\n

\u30fb\u4eba\u4e8b\u30fb\u4eba\u6750\u6226\u7565\u306f\u3001\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30fb\u30ac\u30d0\u30ca\u30f3\u30b9\u6539\u9769\u306e\u6587\u8108\u3067\u6349\u3048\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n

\u30fb\u4eba\u4e8b\u30fb\u4eba\u6750\u5909\u9769\u3092\u8d77\u3053\u3059\u306e\u306b\u306f\u3001\u4eba\u4e8b\u90e8\u9580\u306e\u4e16\u754c\u306b\u7d42\u59cb\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u7d4c\u55b6\u30c8\u30c3\u30d7\uff15\uff23\uff08CEO,CSO,CHRO,CFO,CDO\uff09\u3092\u5dfb\u304d\u8fbc\u307f\u3001\u304b\u3064\u8cc7\u672c\u5e02\u5834\u306b\u305d\u308c\u3092\u767a\u4fe1\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981<\/strong>\u3067\u3042\u308b\u3002<\/p>\n

\u53c2\u8003\uff1a\u300c\u4eba\u6750\u7248\u4f0a\u85e4\u30ec\u30dd\u30fc\u30c82.0\u300dhttps:\/\/www.meti.go.jp\/policy\/economy\/jinteki_shihon\/pdf\/report2.0.pdf<\/a><\/p>\n

 <\/p>\n

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\u305d\u3057\u3066\u3053\u306e\u9023\u8f09\u3067\u306f\u3001\u300c\u4eba\u7684\u8cc7\u672c\u7d4c\u55b6\u30b9\u30c8\u30fc\u30ea\u30fc\u300d\u3068\u3044\u3046\u8003\u3048\u65b9\u3092\u901a\u3057\u3066\u3001\u300c\u7d4c\u55b6\u6226\u7565\u3068\u4eba\u4e8b\u6226\u7565\u30fb\u4eba\u4e8b\u65bd\u7b56\u3068\u306e\u9023\u52d5\u3092\u8003\u3048\u308b\u300d\u3001\u300c\u4eba\u4e8b\u6226\u7565\u30fb\u4eba\u4e8b\u65bd\u7b56\u304c\u72d9\u3044\u901a\u308a\u306b\u904b\u7528\u3055\u308c\u3066\u3044\u308b\u304b\u3092\u6e2c\u5b9a\u3057\u3001\u958b\u793a\u3059\u308b\u300d<\/strong>\u3053\u3068\u306b\u91cd\u70b9\u3092\u7f6e\u304d\u305f\u3044\u3068\u601d\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n

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Elbannan & Farooq (2016)\u306f\u30011997\u5e74\u304b\u30892012\u5e74\u306e\u9593\u306b\u6b27\u5dde\u306e32\u306e\u5e02\u5834\u306b\u304a\u3051\u308b\u8abf\u67fb\u3092\u901a\u3057\u3066\u3001\u4eba\u7684\u8cc7\u672c\u306e\u60c5\u5831\u3092\u81ea\u767a\u7684\u306b\u958b\u793a\u3057\u3066\u3044\u308b\u4f01\u696d\u306f\u682a\u4fa1\u3068\u682a\u4fa1\u53ce\u76ca\u7387\u3092\u305d\u3046\u3067\u306a\u3044\u4f01\u696d\u3088\u308a\u3082\u5411\u4e0a\u3055\u305b\u3066\u3044\u305f\u3053\u3068\u3092\u628a\u63e1\u3057\u307e\u3057\u305f\u3002<\/p>\n

\u307e\u305f\u3001\u5168\u7c73\u7523\u696d\u5be9\u8b70\u4f1a\uff08The Conference Board\uff09\u30822020\u5e742\u6708\u306b\u767a\u884c\u3057\u305f\u5831\u544a\u66f8\u3067\u3001\u4eba\u7684\u8cc7\u672c\u60c5\u5831\u3092\u610f\u601d\u6c7a\u5b9a\u306e\u969b\u306b\u5b9a\u671f\u7684\u306b\u4f7f\u7528\u3057\u3066\u3044\u308b\u7d44\u7e54\u306f\u3001\u4f7f\u7528\u3057\u3066\u3044\u306a\u3044\u7d44\u7e54\u3088\u308a\u9ad8\u3044\u696d\u7e3e\u3092\u3042\u3052\u3066\u3044\u308b\u3068\u3044\u3046\u8abf\u67fb\u7d50\u679c\u3092\u767a\u8868\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

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 <\/p>\n

 <\/p>\n

\uff08\u53c2\u8003\u6587\u732e\uff09<\/p>\n

Elbannan, M. A., & Farooq, O. (2016). Value Relevance Of Voluntary Human Capital Disclosure: European Evidence. Journal of Applied Business Research (JABR), 32(6), 1555\u20131560<\/p>\n

The Conference Board\uff082020\uff09https:\/\/www.conference-board.org\/topics\/human-capital-benchmarking\/accelerating-value-by-using-HCA<\/p>\n

 <\/p>\n

 <\/p>\n

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