{"id":895,"date":"2023-07-12T18:12:52","date_gmt":"2023-07-12T09:12:52","guid":{"rendered":"https:\/\/www.b-r-z.com\/blog\/?p=895"},"modified":"2023-07-12T18:12:52","modified_gmt":"2023-07-12T09:12:52","slug":"tips-%e3%80%8c%e3%82%b5%e3%82%b9%e3%83%86%e3%83%8a%e3%83%93%e3%83%aa%e3%83%86%e3%82%a3%ef%bc%8f%e4%ba%ba%e7%9a%84%e8%b3%87%e6%9c%ac%e3%80%8d%e9%96%8b%e7%a4%ba%e3%81%ab%e9%96%a2%e3%81%99%e3%82%8b","status":"publish","type":"post","link":"https:\/\/www.b-r-z.com\/blog\/archives\/895","title":{"rendered":"Tips :\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\uff0f\u4eba\u7684\u8cc7\u672c\u300d\u958b\u793a\u306b\u95a2\u3059\u308b\u57fa\u6e96\u7b56\u5b9a\u306e\u52d5\u5411\u306b\u3064\u3044\u3066"},"content":{"rendered":"

ISSB\u304c\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96\u306a\u3069\u3092\u516c\u8868<\/strong><\/h3>\n

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\u672c\u5e745\u6708\u304b\u30896\u6708\u306b\u304b\u3051\u3066\u3001\u56fd\u969b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08ISSB\uff1aInternational Sustainability Standards Board\uff09\u306f\u3001\u300c\u30a2\u30b8\u30a7\u30f3\u30c0\u306e\u512a\u5148\u5ea6\u306b\u95a2\u3059\u308b\u5354\u8b70\u300d\u3084\u3001\u6700\u521d\u306e\u57fa\u6e96\u3067\u3042\u308b\u300cIFRS S1\u53f7\u300e\u5168\u822c\u7684\u306a\u958b\u793a\u8981\u6c42\u4e8b\u9805\uff08S1\u57fa\u6e96\uff09\u300f\u300d\u53ca\u3073\u300cIFRS S2\u53f7\u300e\u6c17\u5019\u95a2\u9023\u958b\u793a\u57fa\u6e96\uff08S2\u57fa\u6e96\uff09\u300f\u300d\u306a\u3069\u3092\u516c\u8868\u3057\u307e\u3057\u305f\u3002<\/p>\n

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\u300c\u30a2\u30b8\u30a7\u30f3\u30c0\u306e\u512a\u5148\u5ea6\u306b\u95a2\u3059\u308b\u5354\u8b70\u300d\u306f\u30012024\u5e74 \u4ee5\u964d2\u5e74\u9593\u306e\u4f5c\u696d\u8a08\u753b\u306b\u5bfe\u3059\u308b\u60c5\u5831\u8981\u8acb\u3067\u3042\u308a\u3001ISSB\u306e\u6d3b\u52d5\u306e\u6226\u7565\u7684\u306a\u65b9\u5411\u6027\u3084\u65b0\u305f\u306a\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u7b49\u306b\u95a2\u3057\u3066\u3001\u95a2\u4fc2\u8005\u306b\u30d5\u30a3\u30fc\u30c9\u30d0\u30c3\u30af\u3092\u6c42\u3081\u308b\u305f\u3081\u306b\u516c\u8868\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n

\u53c2\u8003\uff1a\u30a2\u30b8\u30a7\u30f3\u30c0\u306e\u512a\u5148\u5ea6\u306b\u95a2\u3059\u308b\u5354\u8b70<\/p>\n

https:\/\/www.ifrs.org\/content\/dam\/ifrs\/project\/issb-consultation-on-agenda-priorities\/ja-rfi-issb-2023-1-consultation-on-agenda-priorities.pdf<\/a><\/p>\n

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\u300c\u30a2\u30b8\u30a7\u30f3\u30c0\u306e\u512a\u5148\u5ea6\u306b\u95a2\u3059\u308b\u5354\u8b70\u300d\u306b\u306f\u3001\u4eba\u7684\u8cc7\u672c\u306b\u95a2\u3059\u308b\u512a\u5148\u30c8\u30d4\u30c3\u30af\u304c\u6319\u3052\u3089\u308c\u307e\u3057\u305f\u3002<\/p>\n

\u2713\u52b4\u50cd\u8005\u306e\u30a6\u30a7\u30eb\u30d3\u30fc\u30a4\u30f3\u30b0\uff08\u30e1\u30f3\u30bf\u30eb\u30d8\u30eb\u30b9\u30fb\u798f\u5229\u539a\u751f\uff08benefits\uff09\u3092\u542b\u3080\uff09<\/p>\n

\u2713DE&I\uff08\u30c0\u30a4\u30d0\u30fc\u30b7\u30c6\u30a3\uff08\u591a\u69d8\u6027\uff09\u30fb\u30a8\u30af\u30a4\u30c6\u30a3\uff08\u516c\u6b63\u6027\uff09\uff06\u30a4\u30f3\u30af\u30eb\u30fc\u30b8\u30e7\u30f3\uff08\u5305\u62ec\u6027\uff09\uff09<\/p>\n

\u2713\u5f93\u696d\u54e1\u30a8\u30f3\u30b2\u30fc\u30b8\u30e1\u30f3\u30c8<\/p>\n

\u2713\u52b4\u50cd\u529b\u6295\u8cc7<\/p>\n

\u2713\u4ee3\u66ff\u52b4\u50cd\u529b\uff08alternative workforce\uff09<\/p>\n

\u2713\u30d0\u30ea\u30e5\u30fc\u30c1\u30a7\u30fc\u30f3\u306b\u304a\u3051\u308b\u52b4\u50cd\u6761\u4ef6<\/p>\n

\u2713\u52b4\u50cd\u529b\u69cb\u6210\u3068\u30b3\u30b9\u30c8<\/p>\n

\u2713\u305d\u306e\u4ed6\uff08\uff08\u30b3\u30e1\u30f3\u30c8\u52df\u96c6\u671f\u9650\u306f\u30012023\u5e749\u67081\u65e5\u307e\u3067\uff09<\/p>\n

\u51fa\u6240\uff1aIFRS\u8ca1\u56e3\u300cRequest for Information- Consultation on Agenda Priorities\u300d\uff082023\u5e745\u6708\uff09\u306b\u57fa\u3065\u304f\u7d4c\u6e08\u7523\u696d\u7701\u8cc7\u6599\u3002<\/p>\n

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\u203b\u3054\u53c2\u8003\uff1a<\/p>\n

\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u59d4\u54e1\u4f1a\u306b\u3088\u308b\u60c5\u5831\u516c\u958b\uff1a<\/p>\n

https:\/\/www.asb.or.jp\/jp\/ifrs\/pressrelease<\/u>ssbj.html<\/a><\/p>\n

\u56fd\u969b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08ISSB\uff09\u306e\u30aa\u30ea\u30b8\u30ca\u30eb\u30fb\u30b5\u30a4\u30c8\uff1a<\/p>\n

https:\/\/www.ifrs.org\/groups\/international-sustainability-standards-board\/#news<\/a><\/p>\n

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\u7d4c\u6e08\u7523\u696d\u7701 \u975e\u8ca1\u52d9\u60c5\u5831\u306e\u958b\u793a\u6307\u91dd\u7814\u7a76\u4f1a\u304c\u6700\u65b0\u52d5\u5411\u3092\u767a\u4fe1\u3057\u3066\u3044\u307e\u3059<\/strong><\/h3>\n

2023\u5e746\u670829\u65e5\u4ed8\u3051\u3067\u7d4c\u6e08\u7523\u696d\u7701\u306e\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u306b\u3066\u3001\u300c\u975e\u8ca1\u52d9\u60c5\u5831\u306e\u958b\u793a\u6307\u91dd\u7814\u7a76\u4f1a\u300d\u306e\u958b\u50ac\u8cc7\u6599\u304c\u516c\u958b\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u3053\u306e\u30b5\u30a4\u30c8\u306b\u516c\u958b\u3055\u308c\u3066\u3044\u308b\u8cc7\u6599\u306b\u306f\u3001ISSB\u304c\u516c\u8868\u3057\u305f\u57fa\u6e96\u306a\u3069\u306e\u65e5\u672c\u8a9e\u3078\u306e\u7ffb\u8a33\u306b\u52a0\u3048\u3066\u516c\u958b\u8cea\u554f\u306b\u5bfe\u3059\u308b\u56de\u7b54\u306e\u65b9\u5411\u6027\u306a\u3069\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u305c\u3072\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n

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\u7d4c\u6e08\u7523\u696d\u7701\u3000\u7b2c11\u56de \u975e\u8ca1\u52d9\u60c5\u5831\u306e\u958b\u793a\u6307\u91dd\u7814\u7a76\u4f1a<\/p>\n

https:\/\/www.meti.go.jp\/shingikai\/economy\/hizaimu_joho\/011.html<\/a><\/p>\n

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2024\u5e74\u4ee5\u964d\u306e\u60c5\u5831\u958b\u793a\u306b\u3064\u3044\u3066\u3001\u69d8\u3005\u306a\u52d5\u304d\u304c\u540c\u6642\u4e26\u884c\u3067\u9032\u3093\u3067\u3044\u307e\u3059<\/strong><\/h3>\n

\u91d1\u878d\u5e81 \u91d1\u878d\u5be9\u8b70\u4f1a\u30c7\u30a3\u30b9\u30af\u30ed\u30fc\u30b8\u30e3\u30fc\u30ef\u30fc\u30ad\u30f3\u30b0\u30fb\u30b0\u30eb\u30fc\u30d7\u304c\u516c\u8868\u3057\u3066\u3044\u308b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u306e\u30ed\u30fc\u30c9\u30de\u30c3\u30d7\u306b\u8a18\u8f09\u3055\u308c\u305f\u901a\u308a\u3001\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u3078\u306e\u8a18\u8f09\uff08\u6cd5\u5b9a\u958b\u793a\u3078\u306e\u53d6\u308a\u8fbc\u307f\uff09\u304c\u5177\u4f53\u5316\u3057\u3066\u3044\u304f\u3068\u601d\u308f\u308c\u307e\u3059\u3002<\/p>\n

\"\"
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\u203b\u51fa\u5c55\uff1a<\/p>\n

https:\/\/www.fsa.go.jp\/singi\/singi_kinyu\/tosin\/20221227.html<\/a><\/p>\n

\u91d1\u878d\u5be9\u8b70\u4f1a\u300c\u30c7\u30a3\u30b9\u30af\u30ed\u30fc\u30b8\u30e3\u30fc\u30ef\u30fc\u30ad\u30f3\u30b0\u30fb\u30b0\u30eb\u30fc\u30d7\u300d\u5831\u544a\u306e\u516c\u8868\u306b\u3064\u3044\u3066<\/p>\n

\uff08\u5225\u6dfb\uff09\u6211\u304c\u56fd\u306b\u304a\u3051\u308b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u306e\u30ed\u30fc\u30c9\u30de\u30c3\u30d7<\/p>\n

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\u4eca\u5f8c\u306f\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u59d4\u54e1\u4f1a\uff08SSBJ\uff09\u306b\u3088\u308b\u958b\u793a\u57fa\u6e96\u306b\u6ce8\u76ee\u3059\u308b\u3068\u540c\u6642\u306b\u3001\u4ee5\u4e0b\u306e\u52d5\u5411\u306b\u3064\u3044\u3066\u3082\u6c17\u306b\u306a\u308b\u3068\u3053\u308d\u3067\u3059\u3002<\/p>\n

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\u7b2c\u4e09\u8005\u306b\u3088\u308b\u4fdd\u8a3c\uff1a<\/p>\n

\u56fd\u969b\u76e3\u67fb\u30fb\u4fdd\u8a3c\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08IAASB\uff09<\/p>\n

https:\/\/www.iaasb.org\/<\/a><\/p>\n

\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306e\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u3078\u306e\u63b2\u8f09\uff082023\/7\/5\uff09<\/p>\n

https:\/\/jicpa.or.jp\/specialized_field\/20230705cch.html<\/a><\/p>\n

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ISO30414 Edition:2<\/p>\n

https:\/\/www.iso.org\/standard\/86106.html<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

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