{"id":1274,"date":"2024-12-11T09:21:39","date_gmt":"2024-12-11T09:21:39","guid":{"rendered":"https:\/\/ysgs.de\/csrd%e5%a0%b1%e5%91%8a%e3%81%b8%e3%81%ae%e6%ba%96%e5%82%99%ef%bc%9a%e5%9c%a8%e6%ac%a7%e6%97%a5%e7%b3%bb%e4%bc%81%e6%a5%ad%e3%81%8c%e7%9f%a5%e3%81%a3%e3%81%a6%e3%81%8a%e3%81%8f%e3%81%b9%e3%81%8d\/"},"modified":"2025-05-19T16:47:45","modified_gmt":"2025-05-19T16:47:45","slug":"csrd%e5%a0%b1%e5%91%8a%e3%81%b8%e3%81%ae%e6%ba%96%e5%82%99%ef%bc%9a%e5%9c%a8%e6%ac%a7%e6%97%a5%e7%b3%bb%e4%bc%81%e6%a5%ad%e3%81%8c%e7%9f%a5%e3%81%a3%e3%81%a6%e3%81%8a%e3%81%8f%e3%81%b9%e3%81%8d","status":"publish","type":"post","link":"https:\/\/ysgs.de\/ja\/csrd%e5%a0%b1%e5%91%8a%e3%81%b8%e3%81%ae%e6%ba%96%e5%82%99%ef%bc%9a%e5%9c%a8%e6%ac%a7%e6%97%a5%e7%b3%bb%e4%bc%81%e6%a5%ad%e3%81%8c%e7%9f%a5%e3%81%a3%e3%81%a6%e3%81%8a%e3%81%8f%e3%81%b9%e3%81%8d\/","title":{"rendered":"CSRD\u5831\u544a\u3078\u306e\u6e96\u5099\uff1a\u5728EU\u65e5\u7cfb\u4f01\u696d\u304c\u77e5\u3063\u3066\u304a\u304f\u3079\u304d\u3053\u3068"},"content":{"rendered":"\n<p>2024\u5e74\u3001CSRD\u5831\u544a\u66f8\u306b\u95a2\u3059\u308b\u591a\u304f\u306e\u30cb\u30e5\u30fc\u30b9\u3092\u8033\u306b\u3057\u3001EU\u8af8\u56fd\u3067\u3053\u308c\u3089\u306e\u65b0\u3057\u3044\u8981\u4ef6\u3092\u6e80\u305f\u3059\u4eba\u6750\u3092\u78ba\u4fdd\u3059\u308b\u5fc5\u8981\u6027\u3092\u611f\u3058\u3066\u3044\u307e\u3059\u3002\u591a\u304f\u306e\u5927\u624b\u65e5\u7cfb\u4f01\u696d\u306f\u30c9\u30a4\u30c4\u306b\u6b27\u5dde\u672c\u793e\u3092\u7f6e\u3044\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001CSRD\u5831\u544a\u306e\u8981\u4ef6\u3092\u7406\u89e3\u3057\u3066\u3044\u308b\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30eb\u3092\u30c9\u30a4\u30c4\u3067\u96c7\u7528\u3057\u3001\u65e5\u672c\u672c\u793e\u3068\u3068\u3082\u306b\u3053\u306e\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u5bfe\u5fdc\u3057\u305f\u3044\u3068\u30c9\u30a4\u30c4\u73fe\u5730\u3067\u306e\u63a1\u7528\u3092\u691c\u8a0e\u3055\u308c\u3066\u3044\u307e\u3059\u3002CSRD\u306f\u65b0\u3057\u3044\u30c8\u30ec\u30f3\u30c9\u3067\u3042\u308a\u3001\u898f\u5236\u3067\u3042\u308b\u305f\u3081\u3001\u3053\u306e\u3088\u3046\u306a\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u4fc2\u306e\u5b9f\u52d9\u7d4c\u9a13\u3068\u77e5\u8b58\u3092\u6301\u3064\u4eba\u6750\u306f\u307b\u3068\u3093\u3069\u3044\u307e\u305b\u3093\u3002\u5728\u6b27\u5dde\u306e\u65e5\u7cfb\u4f01\u696d\u3092\u542b\u3080\u591a\u304f\u306e\u56fd\u969b\u4f01\u696d\u306b\u3068\u3063\u3066\u3001\u4eca\u5f8cCSRD\u5831\u544a\u3092\u9069\u5207\u306b\u51e6\u7406\u3059\u308b\u3053\u3068\u306f\u5927\u304d\u306a\u8ab2\u984c\u3068\u306a\u308b\u3067\u3057\u3087\u3046\u3002\u305d\u3053\u3067\u3001CSPR\u30ec\u30dd\u30fc\u30c8\u3064\u3044\u3066\u73fe\u6642\u70b9\u3067\u7406\u89e3\u3057\u3066\u304a\u304d\u305f\u3044\u70b9\u3092\u8abf\u67fb\u3057\u3001\u307e\u3068\u3081\u3066\u307f\u307e\u3057\u305f\u3002     <\/p>\n\n<p><\/p>\n\n<div class=\"wp-block-group is-layout-grid wp-container-core-group-is-layout-9649a0d9 wp-block-group-is-layout-grid\">\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/ysgs.de\/ja\/?page_id=983\"><img loading=\"lazy\" decoding=\"async\" width=\"405\" height=\"503\" src=\"https:\/\/ysgs.de\/wp-content\/uploads\/j1ma0yhj.png\" alt=\"\" class=\"wp-image-611\" srcset=\"https:\/\/ysgs.de\/wp-content\/uploads\/j1ma0yhj.png 405w, https:\/\/ysgs.de\/wp-content\/uploads\/j1ma0yhj-362x450.png 362w\" sizes=\"(max-width: 405px) 100vw, 405px\" \/><\/a><\/figure>\n<\/div>\n\n<p>\u4e0b\u5ddd\u3000\u3086\u3046 <\/p>\n\n<ul class=\"wp-block-list\">\n<li>\u30c9\u30a4\u30c4\u306b\u304a\u3051\u308b\u73fe\u5730\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u63a1\u7528\u5c02\u9580\u5bb6\u3002<\/li>\n\n\n\n<li>\u30a8\u30b0\u30bc\u30af\u30c6\u30a3\u30d6\u30b5\u30fc\u30c1\u3001\u63a1\u7528\u3001\u30d8\u30c3\u30c9\u30cf\u30f3\u30c6\u30a3\u30f3\u30b0\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u3068\u3057\u3066\u8a0815\u5e74\u306e\u7d4c\u9a13\uff1a\n<ol class=\"wp-block-list\">\n<li>\u65e5\u672c (\u6771\u4eac) 1\u5e74\u9593<\/li>\n\n\n\n<li>\u30bf\u30a4(\u30d0\u30f3\u30b3\u30af)\u306710\u5e74\u9593<\/li>\n\n\n\n<li>\u30c9\u30a4\u30c4 (\u30c7\u30e5\u30c3\u30bb\u30eb\u30c9\u30eb\u30d5\/\u30c7\u30e5\u30a4\u30b9\u30d6\u30eb\u30b0\uff09\u7d04 5\u5e74\u9593<\/li>\n<\/ol>\n<\/li>\n\n\n\n<li>\u73fe\u5728\u3001\u30c9\u30a4\u30c4\u30fb\u30c7\u30e5\u30a4\u30b9\u30d6\u30eb\u30af\u5728\u4f4f\u3002<\/li>\n<\/ul>\n\n<ul class=\"wp-block-social-links aligncenter has-normal-icon-size is-content-justification-space-between is-layout-flex wp-container-core-social-links-is-layout-3d213aab wp-block-social-links-is-layout-flex\"><li class=\"wp-social-link wp-social-link-linkedin  wp-block-social-link\"><a href=\"https:\/\/www.linkedin.com\/in\/yu-shimokawa-headhunting-germany\/\" class=\"wp-block-social-link-anchor\" target=\"_blank\" rel=\"noopener\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M19.7,3H4.3C3.582,3,3,3.582,3,4.3v15.4C3,20.418,3.582,21,4.3,21h15.4c0.718,0,1.3-0.582,1.3-1.3V4.3 C21,3.582,20.418,3,19.7,3z M8.339,18.338H5.667v-8.59h2.672V18.338z M7.004,8.574c-0.857,0-1.549-0.694-1.549-1.548 c0-0.855,0.691-1.548,1.549-1.548c0.854,0,1.547,0.694,1.547,1.548C8.551,7.881,7.858,8.574,7.004,8.574z M18.339,18.338h-2.669 v-4.177c0-0.996-0.017-2.278-1.387-2.278c-1.389,0-1.601,1.086-1.601,2.206v4.249h-2.667v-8.59h2.559v1.174h0.037 c0.356-0.675,1.227-1.387,2.526-1.387c2.703,0,3.203,1.779,3.203,4.092V18.338z\"><\/path><\/svg><span class=\"wp-block-social-link-label screen-reader-text\">LinkedIn<\/span><\/a><\/li>\n\n<li class=\"wp-social-link wp-social-link-instagram  wp-block-social-link\"><a href=\"https:\/\/www.instagram.com\/ysgs_germany\/\" class=\"wp-block-social-link-anchor\" target=\"_blank\" rel=\"noopener\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M12,4.622c2.403,0,2.688,0.009,3.637,0.052c0.877,0.04,1.354,0.187,1.671,0.31c0.42,0.163,0.72,0.358,1.035,0.673 c0.315,0.315,0.51,0.615,0.673,1.035c0.123,0.317,0.27,0.794,0.31,1.671c0.043,0.949,0.052,1.234,0.052,3.637 s-0.009,2.688-0.052,3.637c-0.04,0.877-0.187,1.354-0.31,1.671c-0.163,0.42-0.358,0.72-0.673,1.035 c-0.315,0.315-0.615,0.51-1.035,0.673c-0.317,0.123-0.794,0.27-1.671,0.31c-0.949,0.043-1.233,0.052-3.637,0.052 s-2.688-0.009-3.637-0.052c-0.877-0.04-1.354-0.187-1.671-0.31c-0.42-0.163-0.72-0.358-1.035-0.673 c-0.315-0.315-0.51-0.615-0.673-1.035c-0.123-0.317-0.27-0.794-0.31-1.671C4.631,14.688,4.622,14.403,4.622,12 s0.009-2.688,0.052-3.637c0.04-0.877,0.187-1.354,0.31-1.671c0.163-0.42,0.358-0.72,0.673-1.035 c0.315-0.315,0.615-0.51,1.035-0.673c0.317-0.123,0.794-0.27,1.671-0.31C9.312,4.631,9.597,4.622,12,4.622 M12,3 C9.556,3,9.249,3.01,8.289,3.054C7.331,3.098,6.677,3.25,6.105,3.472C5.513,3.702,5.011,4.01,4.511,4.511 c-0.5,0.5-0.808,1.002-1.038,1.594C3.25,6.677,3.098,7.331,3.054,8.289C3.01,9.249,3,9.556,3,12c0,2.444,0.01,2.751,0.054,3.711 c0.044,0.958,0.196,1.612,0.418,2.185c0.23,0.592,0.538,1.094,1.038,1.594c0.5,0.5,1.002,0.808,1.594,1.038 c0.572,0.222,1.227,0.375,2.185,0.418C9.249,20.99,9.556,21,12,21s2.751-0.01,3.711-0.054c0.958-0.044,1.612-0.196,2.185-0.418 c0.592-0.23,1.094-0.538,1.594-1.038c0.5-0.5,0.808-1.002,1.038-1.594c0.222-0.572,0.375-1.227,0.418-2.185 C20.99,14.751,21,14.444,21,12s-0.01-2.751-0.054-3.711c-0.044-0.958-0.196-1.612-0.418-2.185c-0.23-0.592-0.538-1.094-1.038-1.594 c-0.5-0.5-1.002-0.808-1.594-1.038c-0.572-0.222-1.227-0.375-2.185-0.418C14.751,3.01,14.444,3,12,3L12,3z M12,7.378 c-2.552,0-4.622,2.069-4.622,4.622S9.448,16.622,12,16.622s4.622-2.069,4.622-4.622S14.552,7.378,12,7.378z M12,15 c-1.657,0-3-1.343-3-3s1.343-3,3-3s3,1.343,3,3S13.657,15,12,15z M16.804,6.116c-0.596,0-1.08,0.484-1.08,1.08 s0.484,1.08,1.08,1.08c0.596,0,1.08-0.484,1.08-1.08S17.401,6.116,16.804,6.116z\"><\/path><\/svg><span class=\"wp-block-social-link-label screen-reader-text\">Instagram<\/span><\/a><\/li><\/ul>\n\n<p><\/p>\n\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h2>Table of Contents<\/h2><nav><ul><li><a href=\"#corporate-sustainability-reporting-directive-csrd\">\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30fb\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u30fb\u30ec\u30dd\u30fc\u30c6\u30a3\u30f3\u30b0\u6307\u4ee4\uff08CSRD\uff09<\/a><\/li><li><a href=\"#expansion-of-reporting-obligations\">\u5831\u544a\u7fa9\u52d9\u306e\u62e1\u5927<\/a><\/li><li><a href=\"#implementation-timeline\">\u5b9f\u65bd\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb<\/a><\/li><li><a href=\"#key-innovations-of-the-csrd\">CSRD\u306e\u4e3b\u306a\u30a4\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3<\/a><\/li><li><a href=\"#what-the-e-us-new-csrd-means-for-companies\">EU\u306e\u65b0CSRD\u304c\u4f01\u696d\u306b\u3082\u305f\u3089\u3059\u3082\u306e<\/a><ul><li><a href=\"#large-companies-even-ones-based-outside-of-the-eu\">\u5927\u4f01\u696d &#8211; EU\u57df\u5916\u306b\u62e0\u70b9\u3092\u7f6e\u304f\u4f01\u696d\u3082\u542b\u307e\u308c\u307e\u3059<\/a><\/li><li><a href=\"#small-and-medium-enterprises-sm-es\">\u4e2d\u5c0f\u4f01\u696d\uff08SMEs\uff09<\/a><\/li><\/ul><\/li><li><a href=\"#non-eu-vs-eu-companies-whats-the-difference\">\u975eEU\u4f01\u696d\u3068EU\u4f01\u696d\uff1a\u305d\u306e\u9055\u3044\u3068\u306f\uff1f<\/a><ul><li><a href=\"#eu-companies\">EU\u4f01\u696d<\/a><\/li><li><a href=\"#non-eu-companies\">\u975eEU\u4f01\u696d<\/a><\/li><\/ul><\/li><li><a href=\"#double-materiality-perspective\">\u30c0\u30d6\u30eb\u30fb\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u306e\u8996\u70b9<\/a><\/li><li><a href=\"#links-to-the-eu-disclosure-regulation-and-eu-taxonomy-regulation\">EU\u60c5\u5831\u958b\u793a\u898f\u5247\u304a\u3088\u3073EU\u5206\u985e\u6cd5\u898f\u5247\u3078\u306e\u30ea\u30f3\u30af<\/a><\/li><li><a href=\"#advanced-unified-reporting-standards\">\u9ad8\u5ea6\u3067\u7d71\u4e00\u3055\u308c\u305f\u5831\u544a\u57fa\u6e96<\/a><\/li><li><a href=\"#external-audit-obligation\">\u5916\u90e8\u76e3\u67fb\u7fa9\u52d9<\/a><\/li><li><a href=\"#reporting-at-group-level\">\u30b0\u30eb\u30fc\u30d7\u30ec\u30d9\u30eb\u3067\u306e\u5831\u544a<\/a><\/li><li><a href=\"#global-effects\">\u30b0\u30ed\u30fc\u30d0\u30eb\u52b9\u679c<\/a><\/li><li><a href=\"#impacts-inward-outward\">\u5185\u5916\u3078\u306e\u5f71\u97ff<\/a><\/li><li><a href=\"#better-comparability-through-standardization\">\u6a19\u6e96\u5316\u306b\u3088\u308b\u6bd4\u8f03\u53ef\u80fd\u6027\u306e\u5411\u4e0a<\/a><\/li><li><a href=\"#influences-on-japanese-companies-in-europe-1\">\u6b27\u5dde\u306b\u304a\u3051\u308b\u65e5\u7cfb\u4f01\u696d\u306e\u5f71\u97ff<\/a><ul><li><a href=\"#eu-undertakings-2\">EU\u5354\u5b9a<\/a><\/li><li><a href=\"#third-country-operators-3\">\u7b2c\u4e09\u56fd\u30aa\u30da\u30ec\u30fc\u30bf\u30fc<\/a><\/li><\/ul><\/li><li><a href=\"#environmental-impact-assessment-required-4\">\u74b0\u5883\u5f71\u97ff\u8a55\u4fa1\u304c\u5fc5\u8981<\/a><\/li><li><a href=\"#third-party-assurance-6\">\u7b2c\u4e09\u8005\u4fdd\u8a3c<\/a><\/li><li><a href=\"#practical-steps-for-japanese-companies-7\">\u65e5\u7cfb\u4f01\u696d\u306e\u305f\u3081\u306e\u5b9f\u8df5\u7684\u30b9\u30c6\u30c3\u30d7<\/a><\/li><li><a href=\"#conclusion\">\u7d50\u8ad6<\/a><ul><li><a href=\"#please-do-not-hesitate-to-contact-us-if-you-have-any-questions-regarding-recruitment-in-germany-europe-we-will-be-happy-to-provide-you-with-the-latest-market-trends-and-information-based-on-our-own-recent-recruitment-experience\">\u30c9\u30a4\u30c4\/\u6b27\u5dde\u3067\u306e\u63a1\u7528\u306b\u95a2\u3057\u3066\u3054\u8cea\u554f\u304c\u3054\u3056\u3044\u307e\u3057\u305f\u3089\u3001\u304a\u6c17\u8efd\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002 \u6700\u8fd1\u306e\u63a1\u7528\u7d4c\u9a13\u306b\u57fa\u3065\u3044\u305f\u6700\u65b0\u306e\u5e02\u5834\u52d5\u5411\u3084\u60c5\u5831\u3092\u559c\u3093\u3067\u3054\u63d0\u4f9b\u3044\u305f\u3057\u307e\u3059\u3002<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n\n<p><\/p>\n\n<h3 class=\"wp-block-heading\" id=\"corporate-sustainability-reporting-directive-csrd\">\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30fb\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u30fb\u30ec\u30dd\u30fc\u30c6\u30a3\u30f3\u30b0\u6307\u4ee4\uff08CSRD\uff09<\/h3>\n\n<p>\u4f01\u696d\u306e\u6301\u7d9a\u53ef\u80fd\u6027\u5831\u544a\u306b\u95a2\u3059\u308bEU\u65b0\u6307\u4ee4\u306e\u6982\u8981<\/p>\n\n<p><a href=\"https:\/\/finance.ec.europa.eu\/capital-markets-union-and-financial-markets\/company-reporting-and-auditing\/company-reporting\/corporate-sustainability-reporting_en\" target=\"_blank\" rel=\"noopener\">\u6b27\u5dde\u9023\u5408\uff08EU<\/a>\uff09\u306b\u3088\u308b\u3068\u3001CSR\u5831\u544a\u306e\u91cd\u8981\u6027\u306f\u9ad8\u307e\u3063\u3066\u304a\u308a\u3001\u4f01\u696d\u306e\u6301\u7d9a\u53ef\u80fd\u6027\u5831\u544a\u306b\u95a2\u3059\u308b\u65b0\u3057\u3044EU\u6307\u4ee4\uff08CSRD\uff09\u306b\u3088\u308a\u3001\u4f01\u696d\u306e\u6301\u7d9a\u53ef\u80fd\u6027\u5831\u544a\u306e\u8981\u4ef6\u306f\u6839\u672c\u7684\u306b\u5909\u5316\u3057\u3066\u3044\u307e\u3059\u3002\u6b27\u5dde\u59d4\u54e1\u4f1a\u304c2021\u5e744\u6708\u306b\u6307\u4ee4\u6848\u3092\u516c\u8868\u3057\u305f\u5f8c\u3001\u6b27\u5dde\u59d4\u54e1\u4f1a\u3001\u6b27\u5dde\u7406\u4e8b\u4f1a\u3001\u6b27\u5dde\u8b70\u4f1a\u306e\u4ea4\u6e09\u62c5\u5f53\u8005\u306f2022\u5e746\u670821\u65e5\u306b\u59a5\u5354\u6848\u306b\u5408\u610f\u3057\u307e\u3057\u305f\u3002\u3053\u308c\u306f\u6b27\u5dde\u8b70\u4f1a\u3068\u7406\u4e8b\u4f1a\u3067\u6b63\u5f0f\u306b\u63a1\u629e\u3055\u308c\u3001\u6b27\u5dde\u8b70\u4f1a\u8b70\u9577\u3068\u7406\u4e8b\u4f1a\u8b70\u9577\u306e\u7f72\u540d\u3092\u7d4c\u3066\u30012022\u5e7412\u670816\u65e5\u306b\u6b27\u5dde\u9023\u5408\u5b98\u5831\u306b\u63b2\u8f09\u3055\u308c\u307e\u3057\u305f\u3002\u3053\u306e\u6307\u4ee4\u306f2023\u5e741\u67085\u65e5\u306b\u767a\u52b9\u3057\u3001\u52a0\u76df\u56fd\u306f18\u30ab\u6708\u4ee5\u5185\u306b\u65b0\u30eb\u30fc\u30eb\u3092\u5b9f\u65bd\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002    <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"expansion-of-reporting-obligations\">\u5831\u544a\u7fa9\u52d9\u306e\u62e1\u5927<\/h3>\n\n<p>EU\u306e\u4e00\u90e8\u306e\u4e0a\u5834\u4f01\u696d\u306f\u30012014\u5e74\u304b\u3089\u975e\u8ca1\u52d9\u5831\u544a\u6307\u4ee4\uff08Non-Financial Reporting Directive\uff1aNFRD\uff09\u306b\u3088\u3063\u3066\u898f\u5236\u3055\u308c\u3001\u6570\u5e74\u524d\u304b\u3089\u6301\u7d9a\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u5831\u544a\u3092\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u5229\u5bb3\u95a2\u4fc2\u8005\u306f\u4f01\u696d\u306e\u6301\u7d9a\u53ef\u80fd\u6027\u3078\u306e\u8ca2\u732e\u3092\u3088\u308a\u9069\u5207\u306b\u8a55\u4fa1\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002CSRD\u306f\u9069\u7528\u7bc4\u56f2\u3092\u5927\u5e45\u306b\u62e1\u5927\u3057\u3001\u5831\u544a\u5bfe\u8c61\u3068\u306a\u308b\u4f01\u696d\u6570\u3092EU\u5168\u4f53\u306711,600\u793e\u304b\u308949,000\u793e\u306b\u62e1\u5927\u3057\u307e\u3059\u3002\u5f71\u97ff\u3092\u53d7\u3051\u308b\u306e\u306f\u4ee5\u4e0b\u306e\u4f01\u696d\u3067\u3059<a href=\"https:\/\/www.csr-in-deutschland.de\/DE\/CSR-Allgemein\/CSR-Politik\/CSR-in-der-EU\/Corporate-Sustainability-Reporting-Directive\/corporate-sustainability-reporting-directive-art.html\" target=\"_blank\" rel=\"noopener\">\uff08PwC<\/a>\uff09\uff1a   <\/p>\n\n<ul class=\"wp-block-list\">\n<li>\u4f1a\u8a08\u4e0a\u306e\u5927\u4f01\u696d<\/li>\n\n\n\n<li>\u8cc7\u672c\u5e02\u5834\u5fd7\u5411\u306e\u4f1a\u8a08\u4e0a\u306e\u4e2d\u5c0f\u4f01\u696d\uff08SME\uff09\u3002<\/li>\n\n\n\n<li>EU\u57df\u5185\u30671\u51045,000\u4e07\u30e6\u30fc\u30ed\u306e\u58f2\u4e0a\u9ad8\u3092\u6709\u3059\u308b\u7b2c\u4e09\u56fd\u4f01\u696d\u3067\u3001\u305d\u306e\u5b50\u4f1a\u793e\u304c\u4e0a\u8a18\u306e\u898f\u6a21\u57fa\u6e96\u3092\u6e80\u305f\u3059\u304b\u3001\u307e\u305f\u306f\u305d\u306e\u652f\u5e97\u306e\u58f2\u4e0a\u9ad8\u304c4,000\u4e07\u30e6\u30fc\u30ed\u3092\u8d85\u3048\u308b\u5834\u5408\u3002<\/li>\n<\/ul>\n\n<p>\u96f6\u7d30\u4f01\u696d\u306f\u9069\u7528\u7bc4\u56f2\u304b\u3089\u9664\u5916\u3055\u308c\u307e\u3059\u3002<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"implementation-timeline\">\u5b9f\u65bd\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb<\/h3>\n\n<p>CSRD\u306e\u5831\u544a\u7fa9\u52d9\u306f\u3001\u5f53\u521d\u306f2024\u5e741\u67081\u65e5\u4ee5\u964d\u306b\u958b\u59cb\u3059\u308b\u4f1a\u8a08\u5e74\u5ea6\u304b\u3089\u9650\u5b9a\u3055\u308c\u305f\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306b\u9069\u7528\u3055\u308c\u3001\u305d\u306e\u5f8c\u5f90\u3005\u306b\u62e1\u5927\u3055\u308c\u308b\u4e88\u5b9a\u3067\u3059<a href=\"https:\/\/www.europarl.europa.eu\/news\/en\/press-room\/20221107IPR49611\/sustainable-economy-parliament-adopts-new-reporting-rules-for-multinationals\" target=\"_blank\" rel=\"noopener\">\uff08\u6b27\u5dde\u8b70\u4f1a\uff09<\/a>\uff1a<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>2024\u5e741\u67081\u65e5\u304b\u3089<\/strong>\uff1a\u5f93\u696d\u54e1500\u4eba\u4ee5\u4e0a\u306e\u4e0a\u5834\u4f01\u696d<\/li>\n\n\n\n<li><strong>2025\u5e741\u67081\u65e5\u3088\u308a<\/strong>\u305d\u306e\u4ed6\u306e\u3059\u3079\u3066\u306e\u5927\u624b\u4f1a\u8a08\u4e8b\u52d9\u6240<\/li>\n\n\n\n<li><strong>2026\u5e741\u67081\u65e5\u4ee5\u964d<\/strong>\uff1a\u8cc7\u672c\u5e02\u5834\u5fd7\u5411\u306e\u4e2d\u5c0f\u4f01\u696d\uff082028\u5e74\u307e\u3067\u5ef6\u671f\u3059\u308b\u3053\u3068\u3092\u9078\u629e\u3057\u305f\u5834\u5408\u3092\u9664\u304f<\/li>\n\n\n\n<li><strong>2029\u5e741\u67081\u65e5\u4ee5\u964d<\/strong>\uff1aEU\u57df\u5185\u3067\u7d14\u58f2\u4e0a\u9ad8\u304c1\u51045,000\u4e07\u30e6\u30fc\u30ed\u3092\u8d85\u3048\u308b\u975eEU\u4f01\u696d\uff08\u5b50\u4f1a\u793e\u304c\u95a2\u9023\u3059\u308b\u898f\u6a21\u57fa\u6e96\u3092\u6e80\u305f\u3059\u5834\u5408\u3001\u307e\u305f\u306f\u652f\u5e97\u306e\u58f2\u4e0a\u9ad8\u304c4,000\u4e07\u30e6\u30fc\u30ed\u3092\u8d85\u3048\u308b\u5834\u5408<\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading\" id=\"key-innovations-of-the-csrd\">CSRD\u306e\u4e3b\u306a\u30a4\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3  <\/h3>\n\n<ul class=\"wp-block-list\">\n<li><strong>\u5831\u544a\u7fa9\u52d9\u306e\u62e1\u5927\u3001\u6a19\u6e96\u5316<\/strong>\uff1a\u4f01\u696d\u306f\u3088\u308a\u5305\u62ec\u7684\u306b\u3001\u3088\u308a\u7d71\u4e00\u3055\u308c\u305f\u57fa\u6e96\u306b\u5f93\u3063\u3066\u5831\u544a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u304f\u306a\u308a\u307e\u3059\u3002\u4e3b\u8981\u306a\u6570\u5024\u3092\u7528\u3044\u3066\u5831\u544a\u5185\u5bb9\u3092\u3088\u308a\u5b9a\u91cf\u5316\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u60c5\u5831\u306e\u6e2c\u5b9a\u53ef\u80fd\u6027\u3068\u6bd4\u8f03\u53ef\u80fd\u6027\u304c\u5f37\u5316\u3055\u308c\u307e\u3059\u3002\u57fa\u6e96\u306e\u521d\u671f\u8349\u6848\u306f\u3001EFRAG\u304c\u5229\u5bb3\u95a2\u4fc2\u8005\u3084\u5c02\u9580\u5bb6\u306e\u53c2\u52a0\u3092\u5f97\u3066\u4f5c\u6210\u3057\u3066\u3044\u307e\u3059\u3002  <\/li>\n\n\n\n<li><strong>\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u306e\u65b0\u305f\u306a\u7406\u89e3<\/strong>\uff1aCSRD\u306f\u3001\u4e8c\u91cd\u306e\u91cd\u8981\u6027\uff08\u30c0\u30d6\u30eb\u30fb\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\uff09\u3068\u3044\u3046\u6982\u5ff5\u3092\u5c0e\u5165\u3057\u3001\u4f01\u696d\u306b\u5bfe\u3057\u3066\u3001\u4e8b\u696d\u6d3b\u52d5\u304c\u4eba\u3005\u3084\u74b0\u5883\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u3068\u3001\u6301\u7d9a\u53ef\u80fd\u6027\u306e\u5074\u9762\u304c\u4f01\u696d\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u306e\u4e21\u65b9\u306b\u3064\u3044\u3066\u5831\u544a\u3059\u308b\u3053\u3068\u3092\u6c42\u3081\u3066\u3044\u307e\u3059\u3002<\/li>\n\n\n\n<li><strong>\u5916\u90e8\u76e3\u67fb<\/strong>\uff1a\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u66f8\u306f\u3001\u8ca1\u52d9\u5831\u544a\u3068\u540c\u69d8\u306b\u5916\u90e8\u76e3\u67fb\u3092\u53d7\u3051\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u308a\u307e\u305b\u3093\u3002EU\u59d4\u54e1\u4f1a\u306f\u76e3\u67fb\u57fa\u6e96\u3092\u5b9a\u3081\u3066\u304a\u308a\u3001\u9650\u5b9a\u7684\u4fdd\u8a3c\u306b\u3088\u308b\u521d\u56de\u76e3\u67fb\u306b\u7d9a\u304d\u3001\u5408\u7406\u7684\u4fdd\u8a3c\u306b\u3088\u308b\u76e3\u67fb\u304c\u884c\u308f\u308c\u307e\u3059\u3002 <\/li>\n\n\n\n<li><strong>\u7d4c\u55b6\u5831\u544a\u66f8\u306e\u4e00\u90e8<\/strong>\uff1a\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u3092\u7d4c\u55b6\u5831\u544a\u66f8\u306e\u5fc5\u9808\u9805\u76ee\u3068\u3057\u3001\u305d\u306e\u91cd\u8981\u6027\u3092\u5f37\u8abf\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u5f93\u6765\u306e\u8ca1\u52d9\u5831\u544a\u3068\u540c\u7b49\u306e\u5730\u4f4d\u3092\u4e0e\u3048\u308b\u3053\u3068\u3092\u76ee\u6307\u3057\u307e\u3059\u3002<\/li>\n\n\n\n<li><strong>\u7d71\u4e00\u96fb\u5b50\u5831\u544a\u30d5\u30a9\u30fc\u30de\u30c3\u30c8<\/strong>2020\u5e741\u67081\u65e5\u4ee5\u964d\u3001\u7279\u5b9a\u306e\u8cc7\u672c\u5e02\u5834\u5fd7\u5411\u4f01\u696d\u306f\u3001\u6b27\u5dde\u5358\u4e00\u96fb\u5b50\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\uff08ESEF\uff09\u306b\u3088\u308b\u4f1a\u8a08\u66f8\u985e\u306e\u958b\u793a\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u8981\u4ef6\u306f\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u306b\u3082\u62e1\u5927\u3055\u308c\u3001\u6b27\u5dde\u59d4\u54e1\u4f1a\u306f\u72ec\u81ea\u306eXBRL\u5206\u985e\u6cd5\u3092\u516c\u8868\u3059\u308b\u4e88\u5b9a\u3067\u3059\u3002(<a href=\"https:\/\/www.fin-connect-nrw.de\/en\/studies\/what-does-the-corporate-sustainability-reporting-directive-csrd-require\" target=\"_blank\" rel=\"noopener\">\u30d5\u30a3\u30f3\u30b3\u30cd\u30af\u30c8NRW  <\/a>)<\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading\" id=\"what-the-e-us-new-csrd-means-for-companies\">EU\u306e\u65b0CSRD\u304c\u4f01\u696d\u306b\u3082\u305f\u3089\u3059\u3082\u306e<\/h3>\n\n<p>CSRD\u306f\u3001\u975e\u8ca1\u52d9\u5831\u544a\u306b\u95a2\u3059\u308b\u65e2\u5b58\u306e\u898f\u5247\u3092\u5927\u5e45\u306b\u62e1\u5927\u3059\u308b\u3082\u306e\u3067\u3059\u3002EU\u898f\u5236\u5e02\u5834\u306b\u4e0a\u5834\u3057\u3066\u3044\u308b\u5168\u3066\u306e\u4f01\u696d\uff08\u96f6\u7d30\u4f01\u696d\u3092\u9664\u304f\uff09\u304c\u3001\u65b0\u305f\u306a\u5831\u544a\u7fa9\u52d9\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u8cc7\u672c\u5e02\u5834\u5fd7\u5411\u3067\u306a\u3044\u4f01\u696d\u3082\u3001\u4ee5\u4e0b\u306e3\u3064\u306e\u57fa\u6e96\uff08EU\u306e\u95be\u5024\u3001\u56fd\u5185\u6cd5\u3078\u306e\u79fb\u884c\u306e\u5bfe\u8c61\uff09\u306e\u3046\u30612\u3064\u3092\u6e80\u305f\u305b\u3070\u3001CSRD\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059<a href=\"https:\/\/kpmg.com\/de\/en\/home\/insights\/overview\/esg\/corporate-sustainability-reporting-directive.html\" target=\"_blank\" rel=\"noopener\">\uff08KPMG<\/a>\uff09\uff1a  <\/p>\n\n<h4 class=\"wp-block-heading\" id=\"large-companies-even-ones-based-outside-of-the-eu\">\u5927\u4f01\u696d &#8211; EU\u57df\u5916\u306b\u62e0\u70b9\u3092\u7f6e\u304f\u4f01\u696d\u3082<\/h4>\n\n<p>\u4ee5\u4e0b\u306e3\u3064\u306e\u6761\u4ef6\u306e\u3046\u30612\u3064\u3092\u6e80\u305f\u3059\u4f01\u696d\u306f\u3001CSRD\u3092\u9075\u5b88\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u308a\u307e\u305b\u3093\uff1a<\/p>\n\n<ul class=\"wp-block-list\">\n<li>\u7d14\u58f2\u4e0a\u9ad85,000\u4e07\u30e6\u30fc\u30ed\u4ee5\u4e0a<\/li>\n\n\n\n<li>\u8cc7\u75232,500\u4e07\u30e6\u30fc\u30ed\u4ee5\u4e0a<\/li>\n\n\n\n<li>\u5f93\u696d\u54e1250\u4eba\u4ee5\u4e0a<\/li>\n<\/ul>\n\n<p>\u3055\u3089\u306b\u3001EU\u57df\u5185\u30671\u51045,000\u4e07\u30e6\u30fc\u30ed\u4ee5\u4e0a\u306e\u58f2\u4e0a\u9ad8\u3092\u6301\u3064\u975eEU\u4f01\u696d\u3082\u9075\u5b88\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n\n<h4 class=\"wp-block-heading\" id=\"small-and-medium-enterprises-sm-es\">\u4e2d\u5c0f\u4f01\u696d\uff08SMEs\uff09<\/h4>\n\n<p>CSRD\u306f\u3001\u6b27\u5dde\u5e02\u5834\u306b\u4e0a\u5834\u3057\u3001\u4ee5\u4e0b\u306e3\u3064\u306e\u6761\u4ef6\u306e\u3046\u3061\u5c11\u306a\u304f\u3068\u30822\u3064\u3092\u6e80\u305f\u3059\u4e2d\u5c0f\u4f01\u696d\u306b\u9069\u7528\u3055\u308c\u307e\u3059\uff1a<\/p>\n\n<ul class=\"wp-block-list\">\n<li>\u7d14\u58f2\u4e0a\u9ad8800\u4e07\u30e6\u30fc\u30ed\u4ee5\u4e0a<\/li>\n\n\n\n<li>\u8cc7\u75234\u5104\u30e6\u30fc\u30ed\u4ee5\u4e0a<\/li>\n\n\n\n<li>\u5f93\u696d\u54e150\u4eba\u4ee5\u4e0a<\/li>\n<\/ul>\n\n<p>\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u306e\u6700\u521d\u306e\u5831\u544a\u66f8\u306f2027\u5e74\u306b\u63d0\u51fa\u3055\u308c\u308b\u4e88\u5b9a\u3067\u3059\u304c\u30012028\u5e74\u307e\u3067\u306f\u63d0\u51fa\u3092\u62d2\u5426\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/p>\n\n<p>\u3053\u306e\u5f71\u97ff\u306f\u3001\u30c9\u30a4\u30c4\u3060\u3051\u3067\u308215,000\u793e\u3092\u542b\u3080EU\u5185\u306e\u7d0450,000\u793e\u306b\u53ca\u3076\u3068\u63a8\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"non-eu-vs-eu-companies-whats-the-difference\">\u975eEU\u4f01\u696d\u3068EU\u4f01\u696d\uff1a\u305d\u306e\u9055\u3044\u3068\u306f\uff1f<\/h3>\n\n<p>CSRD\u306e\u8981\u4ef6\u306b\u95a2\u3057\u3066\u306f\u3001EU\u4f01\u696d\u3068\u975eEU\u4f01\u696d\u306e\u30eb\u30fc\u30eb\u306f\u307b\u307c\u540c\u3058\u3067\u3059\u3002<\/p>\n\n<h4 class=\"wp-block-heading\" id=\"eu-companies\">EU\u4f01\u696d<\/h4>\n\n<p>EU\u4f01\u696d\u306f\u3001\u3053\u308c\u30893\u3064\u306e\u57fa\u6e96\u306e\u3046\u30612\u3064\u3067\u3082\u8a72\u5f53\u3059\u308c\u3070\u3001\u9806\u5b88\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\uff1a<\/p>\n\n<ul class=\"wp-block-list\">\n<li>\u7d14\u58f2\u4e0a\u9ad85,000\u4e07\u30e6\u30fc\u30ed\u4ee5\u4e0a<\/li>\n\n\n\n<li>\u8cc7\u75232,500\u4e07\u30e6\u30fc\u30ed\u4ee5\u4e0a<\/li>\n\n\n\n<li>\u5f93\u696d\u54e1250\u4eba\u4ee5\u4e0a<\/li>\n<\/ul>\n\n<h4 class=\"wp-block-heading\" id=\"non-eu-companies\">\u975eEU\u4f01\u696d<\/h4>\n\n<p>EU\u52a0\u76df\u56fd\u4ee5\u5916\u306e\u4f01\u696d\uff08\u82f1\u56fd\u3001\u7c73\u56fd\u3001\u305d\u306e\u4ed6\u306e\u56fd\u306e\u4f01\u696d\u3092\u542b\u3080\uff09\u306f\u3001\u4ee5\u4e0b\u306e\u5834\u5408\u306b\u9075\u5b88\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u308a\u307e\u305b\u3093\uff1a<\/p>\n\n<ul class=\"wp-block-list\">\n<li>EU\u57df\u5185\u30671\u51045,000\u4e07\u30e6\u30fc\u30ed\u4ee5\u4e0a\u306e\u7d14\u58f2\u4e0a\u9ad8\u3092\u6709\u3057\u3001\u4ee5\u4e0b\u306e\u3046\u3061\u5c11\u306a\u304f\u3068\u30821\u3064\u3092\u6709\u3059\u308b\u5834\u5408\uff1a\n<ul class=\"wp-block-list\">\n<li>EU\u306e\u5927\u898f\u6a21\u5b50\u4f1a\u793e\uff08\u4e0a\u8a18\u306eEU\u4f01\u696d\u57fa\u6e96\u3092\u6e80\u305f\u3059\uff09<\/li>\n\n\n\n<li>\u58f2\u4e0a\u9ad8\u304c4,000\u4e07\u30e6\u30fc\u30ed\u3092\u8d85\u3048\u308bEU\u57df\u5185\u306e\u652f\u5e97<\/li>\n\n\n\n<li>EU\u898f\u5236\u5e02\u5834\u306b\u4e0a\u5834\u3055\u308c\u3066\u3044\u308b\u8a3c\u5238<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n<p>\u3064\u307e\u308a\u3001\u6b27\u5dde\u3067\u30d3\u30b8\u30cd\u30b9\u3092\u5c55\u958b\u3059\u308b\u5927\u624b\u56fd\u969b\u4f01\u696d\u306f\u3001\u305f\u3068\u3048\u672c\u793e\u304cEU\u57df\u5916\u306b\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u3078\u306e\u5f71\u97ff\u3092\u5831\u544a\u3059\u308b\u5fc5\u8981\u304c\u51fa\u3066\u304f\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002\u4f8b\u3048\u3070\u3001\u6b27\u5dde\u3067\u306e\u58f2\u4e0a\u304c\u5927\u304d\u304f\u3001\u30c9\u30a4\u30c4\u306b\u4e8b\u52d9\u6240\u3092\u69cb\u3048\u308b\u7c73\u56fd\u306e\u30cf\u30a4\u30c6\u30af\u4f01\u696d\u306f\u3001CSRD\u306b\u6e96\u62e0\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3067\u3057\u3087\u3046\u3002 <\/p>\n\n<p>\u3053\u306e\u30a2\u30d7\u30ed\u30fc\u30c1\u306b\u3088\u308a\u3001EU\u5e02\u5834\u3067\u4e8b\u696d\u3092\u5c55\u958b\u3059\u308b\u5834\u5408\u3001\u6b27\u5dde\u4f01\u696d\u3082\u56fd\u969b\u4f01\u696d\u3082\u540c\u3058\u57fa\u6e96\u306e\u6301\u7d9a\u53ef\u80fd\u6027\u5831\u544a\u3092\u6c42\u3081\u3089\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n<p><\/p>\n\n<h3 class=\"wp-block-heading\" id=\"double-materiality-perspective\">\u30c0\u30d6\u30eb\u30fb\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u306e\u8996\u70b9<\/h3>\n\n<p>\u65b0CSR\u6307\u4ee4\u306f\u3001\u4e8c\u91cd\u306e\u91cd\u8981\u6027\u306e\u89b3\u70b9\u306b\u5247\u3063\u3066\u3044\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u4f01\u696d\u306f\u6301\u7d9a\u53ef\u80fd\u6027\u306e\u5074\u9762\u304c\u4f01\u696d\u306e\u7d4c\u6e08\u72b6\u6cc1\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u3092\u8a18\u9332\u3057\u3001\u6301\u7d9a\u53ef\u80fd\u6027\u306e\u5074\u9762\u306b\u5bfe\u3059\u308b\u4e8b\u696d\u306e\u5f71\u97ff\u3092\u660e\u3089\u304b\u306b\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002CSRD\u306f\u3001\u5831\u544a\u66f8\u306b\u4ee5\u4e0b\u306e\u60c5\u5831\u3092\u542b\u3081\u308b\u3053\u3068\u3092\u6c42\u3081\u3066\u3044\u307e\u3059\uff1a  <\/p>\n\n<ul class=\"wp-block-list\">\n<li>\u6301\u7d9a\u53ef\u80fd\u6027\u306e\u76ee\u6a19<\/li>\n\n\n\n<li>\u57f7\u884c\u59d4\u54e1\u4f1a\u3068\u76e3\u67fb\u5f79\u4f1a\u306e\u5f79\u5272<\/li>\n\n\n\n<li>\u6700\u3082\u91cd\u5927\u306a\u60aa\u5f71\u97ff<\/li>\n\n\n\n<li>\u4f1a\u8a08\u51e6\u7406\u3055\u308c\u3066\u3044\u306a\u3044\u7121\u5f62\u8cc7\u6e90<\/li>\n<\/ul>\n\n<p>\u65b0\u3057\u3044CSRD\u3067\u306f\u3001\u975e\u8ca1\u52d9\u60c5\u5831\u3092\u500b\u5225\u306e\u975e\u8ca1\u52d9\u5831\u544a\u66f8\u3067\u516c\u8868\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u304f\u306a\u308a\u307e\u3057\u305f\u3002\u4eca\u5f8c\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u306f\u3001\u7d4c\u55b6\u5831\u544a\u66f8\u306b\u304a\u3044\u3066\u306e\u307f\u958b\u793a\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002(<a href=\"https:\/\/www.pwc.nl\/en\/topics\/sustainability\/esg\/corporate-sustainability-reporting-directive\/csrd-double-materiality-assessment.html\" target=\"_blank\" rel=\"noopener\">PwC NL\uff09<\/a><\/p>\n\n<h3 class=\"wp-block-heading\" id=\"links-to-the-eu-disclosure-regulation-and-eu-taxonomy-regulation\">EU\u60c5\u5831\u958b\u793a\u898f\u5247\u304a\u3088\u3073EU\u5206\u985e\u6cd5\u898f\u5247\u3078\u306e\u30ea\u30f3\u30af<\/h3>\n\n<p>EU\u30c7\u30a3\u30b9\u30af\u30ed\u30fc\u30b8\u30e3\u30fc\u898f\u5247\uff08\u6301\u7d9a\u53ef\u80fd\u306a\u91d1\u878d\u60c5\u5831\u958b\u793a\u898f\u5247\uff1aSustainable Finance Disclosure Regulation\uff09\u306f\u3001\u4fe1\u7528\u6a5f\u95a2\u306b\u5bfe\u3057\u3001\u305d\u306e\u6d3b\u52d5\u3084\u5546\u54c1\u306b\u95a2\u3059\u308b\u6301\u7d9a\u53ef\u80fd\u6027\u60c5\u5831\u306e\u958b\u793a\u3092\u7fa9\u52d9\u4ed8\u3051\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u305f\u3081\u306b\u3001\u4fe1\u7528\u6a5f\u95a2\u306f\u878d\u8cc7\u5148\u4f01\u696d\u304b\u3089\u306e\u8ffd\u52a0\u30c7\u30fc\u30bf\u3092\u5fc5\u8981\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u3088\u308a\u591a\u304f\u306e\u4f01\u696d\u304cCSRD\u3067\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u30fb\u30ec\u30dd\u30fc\u30c8\u3092\u516c\u8868\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u304f\u306a\u3063\u305f\u305f\u3081\u3001\u4fe1\u7528\u6a5f\u95a2\u306f\u3053\u3046\u3057\u305f\u60c5\u5831\u3092\u5165\u624b\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3057\u305f\u3002\u6301\u7d9a\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u5831\u544a\u7fa9\u52d9\u3092\u8ca0\u3046\u4f01\u696d\u306f\u3001EU\u5206\u985e\u6cd5\u898f\u5247\u3092\u9075\u5b88\u3057\u3001\u4f01\u696d\u6d3b\u52d5\u304c\u751f\u614b\u5b66\u7684\u306b\u6301\u7d9a\u53ef\u80fd\u306a\u4e8b\u696d\u306b\u3069\u306e\u7a0b\u5ea6\u7d50\u3073\u3064\u3044\u3066\u3044\u308b\u304b\u3092\u958b\u793a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u308a\u307e\u305b\u3093\u3002<a href=\"https:\/\/finance.ec.europa.eu\/sustainable-finance\/tools-and-standards\/eu-taxonomy-sustainable-activities_en\" target=\"_blank\" rel=\"noopener\">(\u6b27\u5dde\u9023\u5408\uff09<\/a><\/p>\n\n<h3 class=\"wp-block-heading\" id=\"advanced-unified-reporting-standards\">\u9ad8\u5ea6\u3067\u7d71\u4e00\u3055\u308c\u305f\u5831\u544a\u57fa\u6e96<\/h3>\n\n<p>\u4f01\u696d\u306f\u3001\u3088\u308a\u5305\u62ec\u7684\u3067\u4e00\u8cab\u6027\u306e\u3042\u308b\u57fa\u6e96\u306b\u5f93\u3063\u3066\u5831\u544a\u3059\u3079\u304d\u3067\u3042\u308a\u3001\u6e2c\u5b9a\u53ef\u80fd\u6027\u3068\u6bd4\u8f03\u53ef\u80fd\u6027\u3092\u9ad8\u3081\u308b\u305f\u3081\u306b\u3001\u5185\u5bb9\u3092\u3088\u308a\u5b9a\u91cf\u5316\u3059\u3079\u304d\u3067\u3059\u3002\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u306e\u6b63\u78ba\u306a\u5185\u5bb9\u3068EU\u6a2a\u65ad\u7684\u306a\u57fa\u6e96\u306f\u3001\u6b27\u5dde\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u57fa\u6e96\uff08ESRS\uff09\u306e\u4e2d\u3067EFRAG\u306b\u3088\u3063\u3066\u5b9a\u7fa9\u3055\u308c\u307e\u3057\u305f\u3002\u5831\u544a\u7fa9\u52d9\u306e\u3042\u308b\u4f01\u696d\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u9069\u7528\u3055\u308c\u308b\u57fa\u6e96\u306f\u7570\u306a\u308a\u3001EFRAG\u304c\u73fe\u5728\u3082\u7b56\u5b9a\u4e2d\u306e\u3082\u306e\u3082\u3042\u308a\u307e\u3059\u3002<a href=\"https:\/\/finance.ec.europa.eu\/sustainable-finance\/tools-and-standards\/eu-taxonomy-sustainable-activities_en\" target=\"_blank\" rel=\"noopener\">(\u6b27\u5dde\u9023\u5408\uff09<\/a><\/p>\n\n<h3 class=\"wp-block-heading\" id=\"external-audit-obligation\">\u5916\u90e8\u76e3\u67fb\u7fa9\u52d9<\/h3>\n\n<p>\u8ca1\u52d9\u5831\u544a\u3068\u540c\u69d8\u3001\u6301\u7d9a\u53ef\u80fd\u6027\u5831\u544a\u3082\u76e3\u67fb\u3092\u53d7\u3051\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u30c6\u30b9\u30c8\u57fa\u6e96\u306f\u30012028\u5e74\u307e\u3067\u306b\u9650\u5b9a\u7684\u4fdd\u8a3c\u4ed8\u304d\u30c6\u30b9\u30c8\u304b\u3089\u5408\u7406\u7684\u4fdd\u8a3c\u4ed8\u304d\u30c6\u30b9\u30c8\u3078\u3068\u6bb5\u968e\u7684\u306b\u62e1\u5927\u3055\u308c\u307e\u3059\u3002<a href=\"https:\/\/finance.ec.europa.eu\/sustainable-finance\/tools-and-standards\/eu-taxonomy-sustainable-activities_en\" target=\"_blank\" rel=\"noopener\">(\u6b27\u5dde\u9023\u5408\uff09<\/a><\/p>\n\n<h3 class=\"wp-block-heading\" id=\"reporting-at-group-level\">\u30b0\u30eb\u30fc\u30d7\u30ec\u30d9\u30eb\u3067\u306e\u5831\u544a<\/h3>\n\n<p>\u8cc7\u672c\u5e02\u5834\u5fd7\u5411\u306e\u5b50\u4f1a\u793e\u3092\u9664\u304d\u3001\u5b50\u4f1a\u793e\u306f\u72ec\u81ea\u306e\u5831\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\uff4e\u3002\u4f01\u696d\u306f\u3001\u5b50\u4f1a\u793e\u306e\u30ea\u30b9\u30af\u3068\u5f71\u97ff\u304c\u89aa\u4f1a\u793e\u306e\u3082\u306e\u3068\u8457\u3057\u304f\u7570\u306a\u308b\u5834\u5408\u3001\u7d4c\u55b6\u5831\u544a\u66f8\u306b\u8a18\u8f09\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093<a href=\"https:\/\/finance.ec.europa.eu\/sustainable-finance\/tools-and-standards\/eu-taxonomy-sustainable-activities_en\" target=\"_blank\" rel=\"noopener\">\u3002<\/a> <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"global-effects\">\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u5f71\u97ff<\/h3>\n\n<p>CSRD\u306fEU\u6307\u4ee4\u3067\u306f\u3042\u308b\u304c\u3001EU\u57df\u5185\u306b\u62e0\u70b9\u3092\u7f6e\u304f\u6d77\u5916\u4f01\u696d\u306b\u3082\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u6570\u5341\u306e\u5b50\u4f1a\u793e\u3092\u6301\u3064\u7c73\u56fd\u306b\u672c\u793e\u3092\u7f6e\u304f\u4eee\u60f3\u7684\u306a\u4f01\u696d\u306f\u3001\u305d\u306e\u5b50\u4f1a\u793e\u306e1\u3064\u3067\u3082EU\u306b\u3042\u308c\u3070\u3001CSRD\u3092\u9075\u5b88\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<a href=\"https:\/\/normative.io\/insight\/csrd-explained\/#:~:text=The%20Corporate%20Sustainability%20Reporting%20Directive%20%28CSRD%29%20sets%20the,have%20to%20report%20their%20climate%20and%20environmental%20impact.\" target=\"_blank\" rel=\"noopener\">\u898f\u7bc4<\/a><\/p>\n\n<h3 class=\"wp-block-heading\" id=\"impacts-inward-outward\">\u5185\u5916\u3078\u306e\u5f71\u97ff<\/h3>\n\n<p>CSRD\u306f\u3001NFRD\u3068\u540c\u69d8\u3001\u300c\u4e8c\u91cd\u306e\u91cd\u8981\u6027\uff08double materiality\uff09\u300d\u3092\u8981\u6c42\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u4f01\u696d\u304c\u6c17\u5019\u5909\u52d5\u304b\u3089\u76f4\u9762\u3059\u308b\u30ea\u30b9\u30af\u3060\u3051\u3067\u306a\u304f\u3001\u6c17\u5019\u3084\u793e\u4f1a\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u3082\u958b\u793a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u3092\u610f\u5473\u3057\u307e\u3059\u3002\u3053\u308c\u307e\u3067\u6c17\u5019\u5909\u52d5\u306b\u3088\u3063\u3066\u3082\u305f\u3089\u3055\u308c\u308b\u30ea\u30b9\u30af\u306e\u307f\u3092\u5206\u6790\u3057\u3066\u304d\u305f\u4f01\u696d\u306b\u3068\u3063\u3066\u3001\u3053\u308c\u306f\u81ea\u7701\u3092\u4fc3\u3059\u3082\u306e\u3067\u3059\u3002<a href=\"https:\/\/normative.io\/insight\/csrd-explained\/#:~:text=The%20Corporate%20Sustainability%20Reporting%20Directive%20%28CSRD%29%20sets%20the,have%20to%20report%20their%20climate%20and%20environmental%20impact.\" target=\"_blank\" rel=\"noopener\">\u898f\u7bc4<\/a><\/p>\n\n<h3 class=\"wp-block-heading\" id=\"better-comparability-through-standardization\">\u6a19\u6e96\u5316\u306b\u3088\u308b\u6bd4\u8f03\u53ef\u80fd\u6027\u306e\u5411\u4e0a<\/h3>\n\n<p>CSRD\u306f\u3001\u4f01\u696d\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u30fb\u30c7\u30fc\u30bf\u3092\u6a19\u6e96\u5316\u3055\u308c\u305f\u30c7\u30b8\u30bf\u30eb\u30fb\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u3067\u63d0\u51fa\u3059\u308b\u3053\u3068\u3092\u7fa9\u52d9\u4ed8\u3051\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u4f01\u696d\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u306b\u660e\u78ba\u306a\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u3067\u3001\u3088\u308a\u7406\u89e3\u3057\u3084\u3059\u304f\u3001\u4f01\u696d\u9593\u306e\u6bd4\u8f03\u3092\u5bb9\u6613\u306b\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002<a href=\"https:\/\/normative.io\/insight\/csrd-explained\/#:~:text=The%20Corporate%20Sustainability%20Reporting%20Directive%20%28CSRD%29%20sets%20the,have%20to%20report%20their%20climate%20and%20environmental%20impact.\" target=\"_blank\" rel=\"noopener\">\u898f\u7bc4<\/a><\/p>\n\n<h3 class=\"wp-block-heading\" id=\"influences-on-japanese-companies-in-europe-1\">\u6b27\u5dde\u306b\u304a\u3051\u308b\u65e5\u672c\u4f01\u696d\u306e\u5f71\u97ff<\/h3>\n\n<p>EU\u306eCSRD\uff08Corporate Sustainability Reporting Directive\uff09\u306f\u3001\u6b27\u5dde\u3067\u6d3b\u52d5\u3059\u308b\u65e5\u672c\u4f01\u696d\u306b\u5927\u304d\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u307e\u3059\u3002\u5f71\u97ff\u3092\u53d7\u3051\u308b\u4f01\u696d\u6570\u306f\u7d045\u4e07\u793e\u3068\u63a8\u5b9a\u3055\u308c\u3001\u4ee5\u4e0b\u306e3\u3064\u306b\u5927\u5225\u3055\u308c\u307e\u3059<a href=\"https:\/\/www.pwc.com\/jp\/ja\/knowledge\/journal\/csrd-20231010.html\" target=\"_blank\" rel=\"noopener\">(PwC Japan<\/a>)\u3002 <\/p>\n\n<h4 class=\"wp-block-heading\" id=\"eu-undertakings-2\">EU\u5354\u5b9a<\/h4>\n\n<p>EU\u57df\u5185\u306b\u8a2d\u7acb\u3055\u308c\u305f\u65e5\u672c\u4f01\u696d\u307e\u305f\u306f\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306e\u3046\u3061\u3001\u4e00\u5b9a\u306e\u57fa\u6e96\u3092\u6e80\u305f\u3059\u4f01\u696d\u306f\u5927\u4f01\u696d\u3068\u307f\u306a\u3055\u308c\u3001CSRD\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u57fa\u6e96\u306b\u306f\u3001\u4e0a\u5834\u306e\u6709\u7121\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u58f2\u4e0a\u9ad8\u3084\u5f93\u696d\u54e1\u6570\u304c\u542b\u307e\u308c\u308b\u3002\u5f93\u3063\u3066\u3001\u4e00\u5b9a\u898f\u6a21\u4ee5\u4e0a\u306e\u65e5\u672c\u4f01\u696d\u306e\u6b27\u5dde\u5b50\u4f1a\u793e\u304c\u8a72\u5f53\u3059\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3067\u3059\u3002\u3053\u308c\u3089\u306e\u4f01\u696d\u306f2025\u5e741\u67081\u65e5\u304b\u3089CSRD\u306b\u6e96\u62e0\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u6700\u521d\u306e\u5831\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306f2026\u5e74\u3068\u306a\u308a\u307e\u3059\u3002   <\/p>\n\n<h4 class=\"wp-block-heading\" id=\"third-country-operators-3\">\u7b2c\u4e09\u56fd\u30aa\u30da\u30ec\u30fc\u30bf\u30fc<\/h4>\n\n<p>\u3053\u306e\u30ab\u30c6\u30b4\u30ea\u30fc\u306f\u7279\u306b\u65e5\u7cfb\u4f01\u696d\u306b\u95a2\u9023\u3057\u307e\u3059\u3002EU\u57df\u5916\u306b\u8a2d\u7acb\u3055\u308c\u305f\u4f01\u696d\u3067\u3042\u3063\u3066\u3082\u3001EU\u57df\u5185\u306b\u5927\u898f\u6a21\u306a\u5b50\u4f1a\u793e\u3084\u652f\u5e97\u3092\u6709\u3057\u3001EU\u57df\u5185\u3067\u91cd\u8981\u306a\u58f2\u4e0a\u3092\u8a08\u4e0a\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u898f\u5236\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002CSRD\u306f\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u30ec\u30d9\u30eb\u3067\u306e\u958b\u793a\u3092\u8981\u6c42\u3057\u3066\u304a\u308a\u3001\u65e5\u672c\u4f01\u696d\u304c\u3053\u306e\u30ab\u30c6\u30b4\u30ea\u30fc\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u958b\u793a\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002\u7b2c\u4e09\u56fd\u4f01\u696d\u306b\u3064\u3044\u3066\u306f\u3001CSRD\u306f2028\u5e741\u67081\u65e5\u304b\u3089\u9069\u7528\u3055\u308c\u3001\u6700\u521d\u306e\u5831\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306f2029\u5e74\u3068\u306a\u308a\u307e\u3059\u3002   <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"environmental-impact-assessment-required-4\">\u74b0\u5883\u5f71\u97ff\u8a55\u4fa1\u304c\u5fc5\u8981<\/h3>\n\n<p>CSRD\u306f\u3001\u8ca1\u52d9\u7684\u306a\u91cd\u8981\u6027\u3068\u793e\u4f1a\u7684\u5f71\u97ff\u306e\u91cd\u8981\u6027\u306e\u4e21\u65b9\u3092\u5305\u62ec\u7684\u306b\u8a55\u4fa1\u3059\u308b\u3053\u3068\u3092\u7fa9\u52d9\u4ed8\u3051\u3066\u3044\u307e\u3059\u3002\u4f01\u696d\u306f\u3001\u8ca1\u52d9\u4e0a\u306e\u30ea\u30b9\u30af\u3084\u6a5f\u4f1a\u3068\u3068\u3082\u306b\u3001\u74b0\u5883\u3084\u793e\u4f1a\u3078\u306e\u5f71\u97ff\u3092\u8a55\u4fa1\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u308a\u307e\u305b\u3093\u3002\u6b27\u5dde\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u57fa\u6e96\uff08ESRS\uff09\u306f\u3001\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u8a55\u4fa1\u306e\u30d7\u30ed\u30bb\u30b9\u3092\u6982\u8aac\u3057\u3066\u3044\u307e\u3059\uff1a  <\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>\u30ac\u30d0\u30ca\u30f3\u30b9<\/strong>\uff1a\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u304c\u793e\u5185\u3067\u3069\u306e\u3088\u3046\u306b\u7ba1\u7406\u3055\u308c\u3066\u3044\u308b\u3067\u3057\u3087\u3046\u304b\uff1f<\/li>\n\n\n\n<li><strong>\u6226\u7565<\/strong>\u4f1a\u793e\u306e\u6301\u7d9a\u53ef\u80fd\u6027\u6226\u7565\u3068\u3001\u5168\u4f53\u7684\u306a\u4e8b\u696d\u6226\u7565\u3078\u306e\u7d71\u5408\u3002<\/li>\n\n\n\n<li><strong>\u5f71\u97ff\u30fb\u30ea\u30b9\u30af\u30fb\u6a5f\u4f1a\uff08IRO\uff09\u30de\u30cd\u30b8\u30e1\u30f3\u30c8<\/strong>\uff1a\u4f01\u696d\u304c\u6301\u7d9a\u53ef\u80fd\u6027\u3078\u306e\u5f71\u97ff\u3001\u30ea\u30b9\u30af\u3001\u6a5f\u4f1a\u3092\u3069\u306e\u3088\u3046\u306b\u7ba1\u7406\u3057\u3066\u3044\u308b\u3067\u3057\u3087\u3046\u304b\uff1f<\/li>\n\n\n\n<li><strong>\u6307\u6a19\u3068\u76ee\u6a19<\/strong>\uff1a\u6e29\u5ba4\u52b9\u679c\u30ac\u30b9\u6392\u51fa\u91cf\u306a\u3069\u3001\u6301\u7d9a\u53ef\u80fd\u6027\u306b\u95a2\u9023\u3059\u308b\u5177\u4f53\u7684\u306a\u6307\u6a19\u3068\u76ee\u6a19\u3002<\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading\" id=\"third-party-assurance-6\">\u7b2c\u4e09\u8005\u4fdd\u8a3c<\/h3>\n\n<p>CSRD\u306f\u3001\u958b\u793a\u5185\u5bb9\u5168\u4f53\u306b\u3064\u3044\u3066\u7b2c\u4e09\u8005\u306b\u3088\u308b\u4fdd\u8a3c\u3092\u8981\u6c42\u3057\u3066\u3044\u307e\u3059\u3002\u5f53\u521d\u306f\u9650\u5b9a\u7684\u4fdd\u8a3c\u3068\u306a\u308b\u304c\u3001\u73fe\u884c\u306e\u4f1a\u8a08\u76e3\u67fb\u3068\u540c\u7b49\u306e\u5408\u7406\u7684\u4fdd\u8a3c\u306b\u79fb\u884c\u3059\u308b\u8a08\u753b\u3082\u3042\u308a\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u65e5\u672c\u4f01\u696d\u306f\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u3068\u5185\u90e8\u7d71\u5236\u304c\u3053\u308c\u3089\u306e\u4fdd\u8a3c\u8981\u4ef6\u3092\u6e80\u305f\u3059\u306e\u306b\u5341\u5206\u5f37\u56fa\u3067\u3042\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002  <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"practical-steps-for-japanese-companies-7\">\u65e5\u672c\u4f01\u696d\u306e\u305f\u3081\u306e\u5b9f\u8df5\u7684\u30b9\u30c6\u30c3\u30d7<\/h3>\n\n<ol 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href=\"https:\/\/www.jri.co.jp\/page.jsp?id=105089\" target=\"_blank\" rel=\"noopener\">(\u65e5\u672c\u7dcf\u7814)<\/a><\/li>\n<\/ol>\n\n<h3 class=\"wp-block-heading\" id=\"conclusion\">\u7d50\u8ad6<\/h3>\n\n<p>CSRD\u306f\u3001\u900f\u660e\u6027\u3068\u8aac\u660e\u8cac\u4efb\u3092\u9ad8\u3081\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u305f\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u8981\u4ef6\u306b\u304a\u3051\u308b\u5927\u304d\u306a\u8ee2\u63db\u3092\u610f\u5473\u3057\u307e\u3059\u3002\u6b27\u5dde\u3067\u4e8b\u696d\u3092\u5c55\u958b\u3059\u308b\u65e5\u672c\u4f01\u696d\u306b\u3068\u3063\u3066\u3001\u3053\u308c\u306f\u65b0\u305f\u306a\u57fa\u6e96\u306b\u9069\u5fdc\u3057\u3001\u5305\u62ec\u7684\u3067\u4fe1\u983c\u6027\u306e\u9ad8\u3044\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068\u3092\u610f\u5473\u3057\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u8981\u4ef6\u306b\u7a4d\u6975\u7684\u306b\u53d6\u308a\u7d44\u3080\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u898f\u5236\u3092\u9075\u5b88\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306e\u5b9f\u8df5\u3068\u4f01\u696d\u4fa1\u5024\u3092\u5f37\u5316\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002 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