{"id":10212,"date":"2024-10-25T11:50:00","date_gmt":"2024-10-25T11:50:00","guid":{"rendered":"https:\/\/circular-iq.com\/%e3%82%b5%e3%83%bc%e3%82%ad%e3%83%a5%e3%83%a9%e3%83%bciq%e3%81%ae%e5%8e%9f%e5%8b%95%e5%8a%9b%e3%81%a8%e3%81%af%ef%bc%9f%e7%a7%81%e3%81%9f%e3%81%a1%e3%81%ae%e3%83%93%e3%82%b8%e3%83%a7%e3%83%b3\/"},"modified":"2024-11-17T01:58:53","modified_gmt":"2024-11-17T01:58:53","slug":"%e3%82%b5%e3%83%bc%e3%82%ad%e3%83%a5%e3%83%a9%e3%83%bciq%e3%81%ae%e5%8e%9f%e5%8b%95%e5%8a%9b%e3%81%a8%e3%81%af%ef%bc%9f%e7%a7%81%e3%81%9f%e3%81%a1%e3%81%ae%e3%83%93%e3%82%b8%e3%83%a7%e3%83%b3","status":"publish","type":"post","link":"https:\/\/circular-iq.com\/ja\/%e3%82%b5%e3%83%bc%e3%82%ad%e3%83%a5%e3%83%a9%e3%83%bciq%e3%81%ae%e5%8e%9f%e5%8b%95%e5%8a%9b%e3%81%a8%e3%81%af%ef%bc%9f%e7%a7%81%e3%81%9f%e3%81%a1%e3%81%ae%e3%83%93%e3%82%b8%e3%83%a7%e3%83%b3\/","title":{"rendered":"\u30b5\u30fc\u30ad\u30e5\u30e9\u30fcIQ\u306e\u539f\u52d5\u529b\u3068\u306f\uff1f\u79c1\u305f\u3061\u306e\u30d3\u30b8\u30e7\u30f3"},"content":{"rendered":"\n<p>\u304b\u3064\u3066\u306a\u3044\u74b0\u5883\u554f\u984c\u306b\u76f4\u9762\u3059\u308b\u4e16\u754c\u3067\u306f\u3001\u518d\u751f\u53ef\u80fd\u306a\u5faa\u74b0\u578b\u7d4c\u6e08\u3078\u306e\u79fb\u884c\u304c\u4e0d\u53ef\u6b20\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u30b5\u30fc\u30ad\u30e5\u30e9\u30fcIQ\u306f\u3053\u306e\u52d5\u304d\u306e\u6700\u524d\u7dda\u306b\u7acb\u3061\u3001\u4f01\u696d\u306e\u30b5\u30fc\u30ad\u30e5\u30e9\u30fc\u30fb\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u306e\u6e2c\u5b9a\u3068\u6539\u5584\u3092\u652f\u63f4\u3057\u307e\u3059\u3002\u30b5\u30fc\u30ad\u30e5\u30e9\u30fcIQ\u306f\u3001CTI\uff08Circular Transition Indicators\uff1a\u5faa\u74b0\u79fb\u884c\u6307\u6a19\uff09\u30c4\u30fc\u30eb\u306e\u9769\u65b0\u7684\u306a\u4f7f\u7528\u3092\u901a\u3058\u3066\u3001\u4f01\u696d\u304c\u81ea\u793e\u306e\u57fa\u672c\u7684\u306a\u5faa\u74b0\u6027\u3092\u7406\u89e3\u3057\u3001\u5faa\u74b0\u578b\u7d4c\u6e08\u76ee\u6a19\u306e\u9054\u6210\u306b\u5411\u3051\u3066\u5177\u4f53\u7684\u306a\u884c\u52d5\u3092\u8d77\u3053\u3057\u3001\u9032\u5316\u3059\u308b\u6cd5\u898f\u5236\u306b\u6e96\u62e0\u3067\u304d\u308b\u3088\u3046\u652f\u63f4\u3057\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u30b5\u30fc\u30ad\u30e5\u30e9\u30fcIQ\u306e\u30d3\u30b8\u30e7\u30f3\u3001\u30df\u30c3\u30b7\u30e7\u30f3\u3001\u6226\u7565\u7684\u65b9\u5411\u6027\u3092\u6398\u308a\u4e0b\u3052\u3001\u5148\u9032\u6280\u8853\u3068\u6226\u7565\u7684\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\u3092\u901a\u3058\u3066\u6301\u7d9a\u53ef\u80fd\u6027\u3092\u63a8\u9032\u3059\u308b\u540c\u793e\u306e\u53d6\u308a\u7d44\u307f\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002   <\/p>\n\n<h3 class=\"wp-block-heading\"><strong>\u30b5\u30fc\u30ad\u30e5\u30e9\u30fcIQ\u306e\u30d3\u30b8\u30e7\u30f3<\/strong><\/h3>\n\n<p>&#8220;\u4f01\u696d\u304c\u6301\u7d9a\u53ef\u80fd\u306a\u6163\u884c\u3092\u666e\u904d\u7684\u306b\u63a1\u7528\u3057\u3001\u30ea\u30fc\u30c9\u3059\u308b\u4e16\u754c\u3092\u5275\u9020\u3057\u3001\u518d\u751f\u53ef\u80fd\u306a\u5faa\u74b0\u578b\u7d4c\u6e08\u3078\u306e\u4e16\u754c\u7684\u306a\u30b7\u30d5\u30c8\u3092\u63a8\u9032\u3059\u308b\u3053\u3068\u3002\u79c1\u305f\u3061\u306f\u3001\u5148\u9032\u7684\u306a\u6750\u6599\u4f1a\u8a08\u3068\u30ec\u30dd\u30fc\u30c6\u30a3\u30f3\u30b0\u304c\u3001\u4f01\u696d\u304c\u74b0\u5883\u6301\u7d9a\u53ef\u80fd\u6027\u3092\u9054\u6210\u3059\u308b\u529b\u3092\u4e0e\u3048\u3001\u5faa\u74b0\u578b\u7d4c\u6e08\u304cESG\u306e\u300cE\u300d\u9818\u57df\u306e\u6a19\u6e96\u3068\u306a\u308b\u672a\u6765\u3092\u63cf\u3044\u3066\u3044\u307e\u3059\u3002&#8221;<\/p>\n\n<p>\u30b5\u30fc\u30ad\u30e5\u30e9\u30fcIQ\u306e\u30d3\u30b8\u30e7\u30f3\u306f\u3001\u4f01\u696d\u304c\u5909\u9769\u306e\u5f37\u529b\u306a\u89e6\u5a92\u306b\u306a\u308c\u308b\u3068\u3044\u3046\u4fe1\u5ff5\u306b\u6839\u3056\u3057\u3066\u3044\u307e\u3059\u3002\u30b5\u30fc\u30ad\u30e5\u30e9\u30fcIQ\u306f\u3001\u6700\u5148\u7aef\u306e\u6750\u6599\u4f1a\u8a08\u30fb\u5831\u544a\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u304c\u518d\u751f\u53ef\u80fd\u306a\u5faa\u74b0\u578b\u7d4c\u6e08\u3078\u306e\u79fb\u884c\u3092\u4e3b\u5c0e\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b\u3053\u3068\u3092\u76ee\u6307\u3057\u3066\u3044\u307e\u3059\u3002\u30b5\u30fc\u30ad\u30e5\u30e9\u30fcIQ\u306f\u3001\u5faa\u74b0\u578b\u7d4c\u6e08\u304c\u5358\u306a\u308b\u9858\u671b\u3067\u306f\u306a\u304f\u3001\u74b0\u5883\u30fb\u793e\u4f1a\u30fb\u30ac\u30d0\u30ca\u30f3\u30b9\uff08ESG\uff09\u57fa\u6e96\u306e\u74b0\u5883\u9818\u57df\u306b\u304a\u3051\u308b\u6a19\u6e96\u7684\u306a\u6163\u884c\u3068\u306a\u308b\u672a\u6765\u3092\u63cf\u3044\u3066\u3044\u307e\u3059\u3002  <\/p>\n\n<h3 class=\"wp-block-heading\"><strong>\u30df\u30c3\u30b7\u30e7\u30f3\u30fb\u30b9\u30c6\u30fc\u30c8\u30e1\u30f3\u30c8<\/strong><\/h3>\n\n<p>\u30b5\u30fc\u30ad\u30e5\u30e9\u30fcIQ\u306e\u4f7f\u547d\u306f\u660e\u78ba\u3067\u91ce\u5fc3\u7684\u3067\u3059\uff1a<\/p>\n\n<p>ESG\u306e &#8220;E &#8220;\u9818\u57df\u3092\u6d3b\u7528\u3057\u3001\u6700\u5148\u7aef\u306e\u6750\u6599\u4f1a\u8a08\u30fb\u5831\u544a\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u304c\u518d\u751f\u53ef\u80fd\u306a\u5faa\u74b0\u7d4c\u6e08\u3078\u3068\u79fb\u884c\u3067\u304d\u308b\u3088\u3046\u652f\u63f4\u3059\u308b\u3053\u3068\u3002\u9769\u65b0\u7684\u306a\u6280\u8853\u3001\u5805\u7262\u306a\u30c7\u30fc\u30bf\u7ba1\u7406\u3001\u6226\u7565\u7684\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\u3092\u901a\u3058\u3066\u6301\u7d9a\u53ef\u80fd\u6027\u3092\u63a8\u9032\u3057\u3001\u4f01\u696d\u304c\u5faa\u74b0\u7d4c\u6e08\u306e\u76ee\u6a19\u3092\u9054\u6210\u3057\u3001\u610f\u601d\u6c7a\u5b9a\u30d7\u30ed\u30bb\u30b9\u3092\u5f37\u5316\u3059\u308b\u306e\u3092\u652f\u63f4\u3057\u307e\u3059\u3002&#8221;<\/p>\n\n<p>\u3053\u306e\u4f7f\u547d\u306f\u3001\u30b5\u30fc\u30ad\u30e5\u30e9\u30fcIQ\u304c\u3001\u5341\u5206\u306a\u60c5\u5831\u306b\u57fa\u3065\u3044\u305f\u610f\u601d\u6c7a\u5b9a\u3001\u4e00\u6b21\u8cc7\u6e90\u306e\u4f7f\u7528\u524a\u6e1b\u3001\u5ec3\u68c4\u7269\u767a\u751f\u306e\u6700\u5c0f\u5316\u306b\u5fc5\u8981\u306a\u30c4\u30fc\u30eb\u3068\u6d1e\u5bdf\u529b\u3092\u4f01\u696d\u306b\u63d0\u4f9b\u3059\u308b\u3068\u3044\u3046\u732e\u8eab\u7684\u306a\u59ff\u52e2\u3092\u5f37\u8abf\u3059\u308b\u3082\u306e\u3067\u3059\u3002\u5148\u9032\u6280\u8853\u3092\u6d3b\u7528\u3057\u3001\u30b3\u30e9\u30dc\u30ec\u30fc\u30b7\u30e7\u30f3\u3092\u4fc3\u9032\u3059\u308b\u3053\u3068\u3067\u3001\u30b5\u30fc\u30ad\u30e5\u30e9\u30fcIQ\u306f\u3059\u3079\u3066\u306e\u4eba\u306b\u3068\u3063\u3066\u6301\u7d9a\u53ef\u80fd\u306a\u672a\u6765\u3092\u5275\u9020\u3059\u308b\u3053\u3068\u3092\u76ee\u6307\u3057\u3066\u3044\u307e\u3059\u3002 <\/p>\n\n<h3 class=\"wp-block-heading\"><strong>\u4e2d\u671f\u7684\u306a\u65b9\u5411\u6027ESRS E5 (CSRD)<\/strong><\/h3>\n\n<p>\u6b27\u5dde\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u30fb\u30ec\u30dd\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\uff08ESRS\uff09\u3068\u4f01\u696d\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u30fb\u30ec\u30dd\u30fc\u30c6\u30a3\u30f3\u30b0\u6307\u4ee4<a href=\"https:\/\/finance.ec.europa.eu\/capital-markets-union-and-financial-markets\/company-reporting-and-auditing\/company-reporting\/corporate-sustainability-reporting_en\" data-type=\"link\" data-id=\"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\">\uff08CSRD<\/a>\uff09\u304c\u898f\u5236\u306e\u67a0\u7d44\u307f\u3092\u5f62\u6210\u3057\u7d9a\u3051\u308b\u4e2d\u3001\u30b5\u30fc\u30ad\u30e5\u30e9\u30fcIQ\u306f\u4f01\u696d\u304c\u3053\u308c\u3089\u306e\u5909\u5316\u306b\u5bfe\u5fdc\u3067\u304d\u308b\u3088\u3046\u652f\u63f4\u3057\u3066\u3044\u307e\u3059\u3002\u4e2d\u671f\u7684\u306a\u76ee\u6a19\u306f\u3001\u8cc7\u6e90\u5229\u7528\u3068\u5faa\u74b0\u578b\u7d4c\u6e08\u306e\u5b9f\u8df5\u306b\u91cd\u70b9\u3092\u7f6e\u304fESRS E5\u3068\u6574\u5408\u3055\u305b\u308b\u3053\u3068\u3067\u3059\u3002\u305d\u3046\u3059\u308b\u3053\u3068\u3067\u3001\u30b5\u30fc\u30ad\u30e5\u30e9\u30fcIQ\u306f\u4f01\u696d\u304c\u3053\u308c\u3089\u306e\u65b0\u3057\u3044\u8981\u6c42\u4e8b\u9805\u3092\u6e80\u305f\u3057\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u78ba\u4fdd\u3057\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u30fb\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u3092\u5411\u4e0a\u3055\u305b\u308b\u3053\u3068\u3092\u30b5\u30dd\u30fc\u30c8\u3057\u307e\u3059\u3002  <\/p>\n\n<h3 class=\"wp-block-heading\"><strong>\u9577\u671f\u76ee\u6a19\uff1aESG\u306e\u300cE\u300d\u3092\u30ea\u30fc\u30c9\u3059\u308b\u3053\u3068<\/strong><\/h3>\n\n<p>\u30b5\u30fc\u30ad\u30e5\u30e9\u30fcIQ\u306e\u9577\u671f\u7684\u306a\u76ee\u6a19\u306f\u3001ESG\u306e\u74b0\u5883\u5206\u91ce\u3067\u6975\u3081\u3066\u91cd\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3059\u3053\u3068\u3067\u3059\u3002\u30c7\u30fc\u30bf\u30bb\u30c3\u30c8\u306e\u62e1\u5927\u3001\u30d1\u30fc\u30c8\u30ca\u30fc\u3068\u306e\u5354\u529b\u3001\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u3084\u9867\u5ba2\u306b\u95a2\u3059\u308b\u5305\u62ec\u7684\u306a\u60c5\u5831\u53ce\u96c6\u306b\u3088\u308a\u3001\u30b5\u30fc\u30ad\u30e5\u30e9\u30fcIQ\u306f\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u306e\u7d99\u7d9a\u7684\u306a\u6539\u5584\u3092\u76ee\u6307\u3057\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u4f01\u696d\u306f\u30c7\u30fc\u30bf\u306b\u88cf\u6253\u3061\u3055\u308c\u305f\u52b9\u679c\u7684\u306a\u8a55\u4fa1\u3092\u5b9f\u65bd\u3057\u3001\u6709\u610f\u7fa9\u306a\u5bfe\u8a71\u3092\u884c\u3044\u3001\u6301\u7d9a\u53ef\u80fd\u6027\u3092\u63a8\u9032\u3059\u308b\u6226\u7565\u7684\u610f\u601d\u6c7a\u5b9a\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002  <\/p>\n\n<h3 class=\"wp-block-heading\"><strong>\u30c7\u30fc\u30bf\u30bb\u30c3\u30c8\u306e\u62e1\u5927\u3068\u6226\u7565\u7684\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7<\/strong><\/h3>\n\n<p>\u30b5\u30fc\u30ad\u30e5\u30e9\u30fcIQ\u306e\u6226\u7565\u306e\u91cd\u8981\u306a\u8981\u7d20\u306f\u3001\u30c7\u30fc\u30bf\u30bb\u30c3\u30c8\u306e\u62e1\u5927\u3068\u6226\u7565\u7684\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\u306e\u69cb\u7bc9\u3067\u3059\u3002\u30b5\u30fc\u30ad\u30e5\u30e9\u30fcIQ\u306f\u591a\u69d8\u306a\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u3068\u5354\u529b\u3059\u308b\u3053\u3068\u3067\u3001\u30c7\u30fc\u30bf\u306e\u8cea\u3068\u7bc4\u56f2\u3092\u9ad8\u3081\u3001\u3088\u308a\u6b63\u78ba\u3067\u5b9f\u7528\u7684\u306a\u6d1e\u5bdf\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u306e\u5354\u529b\u7684\u306a\u30a2\u30d7\u30ed\u30fc\u30c1\u306b\u3088\u308a\u3001\u4f01\u696d\u306f\u53ef\u80fd\u306a\u9650\u308a\u6700\u826f\u306e\u60c5\u5831\u306b\u30a2\u30af\u30bb\u30b9\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u518d\u751f\u53ef\u80fd\u306a\u5faa\u74b0\u578b\u7d4c\u6e08\u3078\u306e\u65c5\u3092\u30b5\u30dd\u30fc\u30c8\u3057\u307e\u3059\u3002  <\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u304b\u3064\u3066\u306a\u3044\u74b0\u5883\u554f\u984c\u306b\u76f4\u9762\u3059\u308b\u4e16\u754c\u3067\u306f\u3001\u518d\u751f\u53ef\u80fd\u306a\u5faa\u74b0\u578b\u7d4c\u6e08\u3078\u306e\u79fb\u884c\u304c\u4e0d\u53ef\u6b20\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u30b5\u30fc\u30ad\u30e5\u30e9\u30fcIQ\u306f\u3053\u306e\u52d5\u304d\u306e\u6700\u524d\u7dda\u306b\u7acb\u3061\u3001\u4f01\u696d\u306e\u30b5\u30fc\u30ad\u30e5\u30e9\u30fc\u30fb\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u306e\u6e2c\u5b9a\u3068\u6539\u5584\u3092\u652f\u63f4\u3057\u307e\u3059\u3002\u30b5\u30fc\u30ad\u30e5\u30e9\u30fcIQ\u306f\u3001CTI\uff08 [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":13774,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"two_page_speed":[],"footnotes":""},"categories":[428],"tags":[],"class_list":["post-10212","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-428"],"acf":[],"_links":{"self":[{"href":"https:\/\/circular-iq.com\/ja\/wp-json\/wp\/v2\/posts\/10212","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/circular-iq.com\/ja\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/circular-iq.com\/ja\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/circular-iq.com\/ja\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/circular-iq.com\/ja\/wp-json\/wp\/v2\/comments?post=10212"}],"version-history":[{"count":0,"href":"https:\/\/circular-iq.com\/ja\/wp-json\/wp\/v2\/posts\/10212\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/circular-iq.com\/ja\/wp-json\/wp\/v2\/media\/13774"}],"wp:attachment":[{"href":"https:\/\/circular-iq.com\/ja\/wp-json\/wp\/v2\/media?parent=10212"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/circular-iq.com\/ja\/wp-json\/wp\/v2\/categories?post=10212"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/circular-iq.com\/ja\/wp-json\/wp\/v2\/tags?post=10212"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}