{"id":143179,"date":"2026-03-12T17:56:31","date_gmt":"2026-03-12T08:56:31","guid":{"rendered":"https:\/\/www.kotora.jp/c\/?p=143179"},"modified":"2026-03-24T08:33:03","modified_gmt":"2026-03-23T23:33:03","slug":"finance_esg_guide","status":"publish","type":"post","link":"https:\/\/www.kotora.jp/c\/finance_esg_guide\/","title":{"rendered":"\u91d1\u878d\u6a5f\u95a2\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u30fbESG\u30dd\u30b8\u30b7\u30e7\u30f3\u9762\u63a5\u5fb9\u5e95\u653b\u7565\u30ac\u30a4\u30c9"},"content":{"rendered":"\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1920\" height=\"400\" src=\"https:\/\/www.kotora.jp/c\/images\/2026\/03\/TOP_\u91d1\u878d\u6a5f\u95a2\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u30fbESG\u30dd\u30b8\u30b7\u30e7\u30f3\u9762\u63a5\u5fb9\u5e95\u653b\u7565\u30ac\u30a4\u30c9.png\" alt=\"TOP_\u91d1\u878d\u6a5f\u95a2\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u30fbESG\u30dd\u30b8\u30b7\u30e7\u30f3\u9762\u63a5\u5fb9\u5e95\u653b\u7565\u30ac\u30a4\u30c9\" class=\"wp-image-143184\"\/><\/figure>\n\n\n<div class=\"smb-contents-outline wp-block-snow-monkey-blocks-contents-outline\">\n\t\n<div\n\tclass=\"wpco-wrapper \"\n\taria-hidden=\"true\"\n\tid=\"\"\n\tdata-wpco-post-class=\".post-143179\"\n\tdata-wpco-selector=\".c-entry__content,.c-entry__content .wp-block-group,.c-entry__content .wp-block-group__inner-container\"\n\tdata-wpco-headings=\"h2,h3,h4\"\n\tdata-wpco-move=\"true\"\n\tdata-wpco-move-to=\".c-entry__content\"\n\t>\n\t\n\t<div class=\"wpco\">\n\t\t\t\t\t<h2 class=\"wpco__title\">\u76ee\u6b21<\/h2>\n\t\t\n\t\t<div class=\"contents-outline\"><\/div>\n\t<\/div>\n<\/div>\n<\/div>\n\n\n\n<p>\u8fd1\u5e74\u306e\u91d1\u878d\u696d\u754c\u306b\u304a\u3044\u3066\u3001ESG\u3084\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u30dd\u30b8\u30b7\u30e7\u30f3\u306f\u7d4c\u55b6\u306e\u4e2d\u6838\u3092\u62c5\u3046\u6226\u7565\u90e8\u9580\u3078\u3068\u9032\u5316\u3057\u3066\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u3053\u306e\u5206\u91ce\u306e\u63a1\u7528\u9078\u8003\u3067\u306f\u3001\u5358\u306a\u308b\u74b0\u5883\u554f\u984c\u3078\u306e\u71b1\u610f\u3067\u306f\u306a\u304f\u3001\u300c\u9ad8\u5ea6\u306a\u5c02\u9580\u6027\u300d\u300c\u7d4c\u6e08\u5408\u7406\u6027\u3068\u793e\u4f1a\u8ca2\u732e\u306e\u4e21\u7acb\u300d\u300c\u65e2\u5b58\u30ad\u30e3\u30ea\u30a2\u3068\u306e\u89aa\u548c\u6027\u300d\u3068\u3044\u30463\u3064\u306e\u8981\u8ae6\u304c\u554f\u308f\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u672c\u7a3f\u3067\u306f\u3001\u6700\u65b0\u306e\u63a1\u7528\u52d5\u5411\u306b\u57fa\u3065\u304d\u3001\u60f3\u5b9a\u3055\u308c\u308b\u8ad6\u70b9\u3092\u6574\u7406\u3057\u3001\u9078\u8003\u3092\u52dd\u3061\u629c\u304f\u305f\u3081\u306e\u6226\u7565\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-snow-monkey-blocks-buttons smb-buttons is-content-justification-center is-layout-flex wp-container-snow-monkey-blocks-buttons-is-layout-a89b3969 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-snow-monkey-blocks-btn smb-btn-wrapper is-style-default\"><a class=\"smb-btn\" href=\"https:\/\/p.kotora.jp\/l\/129731\/2026-03-12\/422dmx?utm_campaign=kotora_contents_consultant_finance_esg_guide\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"smb-btn__label\"><strong>\u9762\u63a5\u5bfe\u7b56\u8cc7\u6599\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b<\/strong><\/span><\/a><\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u30b5\u30b9\u30c6\u30ca\u30d6\u30eb\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u306e\u6700\u65b0\u6c42\u4eba\u52d5\u5411<\/h2>\n\n\n\n<p>\u73fe\u5728\u306e\u6c42\u4eba\u5e02\u5834\u3067\u306f\u3001\u4e3b\u306b\u4ee5\u4e0b\u306e4\u3064\u306e\u5f79\u5272\u306b\u304a\u3044\u3066\u52df\u96c6\u304c\u6d3b\u767a\u5316\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><td><strong>\u30ab\u30c6\u30b4\u30ea<\/strong><\/td><td><strong>\u4e3b\u306a\u696d\u52d9\u5185\u5bb9<\/strong><\/td><td><strong>\u6c42\u3081\u3089\u308c\u308b\u80cc\u666f<\/strong><\/td><\/tr><\/thead><tbody><tr><td>\u30d5\u30ed\u30f3\u30c8\uff08\u5b9f\u884c\u652f\u63f4\uff09<\/td><td>\u30b5\u30b9\u30c6\u30ca\u30d6\u30eb\u30ed\u30fc\u30f3\u306e\u7d44\u6210\u3001\u30a4\u30f3\u30d1\u30af\u30c8\u6295\u8cc7\u3001\u518d\u30a8\u30cd\u6848\u4ef6\u306eM&amp;A<\/td><td>\u4f01\u696d\u306eGX\uff08\u30b0\u30ea\u30fc\u30f3\u30c8\u30e9\u30f3\u30b9\u30d5\u30a9\u30fc\u30e1\u30fc\u30b7\u30e7\u30f3\uff09\u9700\u8981\u306e\u6025\u5897<\/td><\/tr><tr><td>\u4f01\u753b\u30fb\u6226\u7565\uff08SX\u63a8\u9032\uff09<\/td><td>\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u6226\u7565\u306e\u7acb\u6848\u3001\u6d77\u5916\u62e0\u70b9\u306eESG\u63a8\u9032\u3001\u65b0\u898f\u4e8b\u696d\u958b\u767a<\/td><td>\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u306e\u975e\u8ca1\u52d9\u4fa1\u5024\u3092\u9ad8\u3081\u308b\u305f\u3081\u306e\u4f53\u5236\u69cb\u7bc9<\/td><\/tr><tr><td>\u30ea\u30b9\u30af\u7ba1\u7406\u30fb\u8a55\u4fa1<\/td><td>\u74b0\u5883\u793e\u4f1a\u30ea\u30b9\u30af\u5be9\u67fb\uff08\u8d64\u9053\u539f\u5247\u7b49\uff09\u3001ESG\u30a2\u30ca\u30ea\u30b9\u30c8<\/td><td>\u6295\u8cc7\u30fb\u878d\u8cc7\u5224\u65ad\u306b\u304a\u3051\u308b\u300c\u30ea\u30b9\u30af\u306e\u898b\u3048\u308b\u5316\u300d\u306e\u53b3\u683c\u5316<\/td><\/tr><tr><td>\u8cac\u4efb\u6295\u8cc7\u30fb\u5bfe\u8a71<\/td><td>\u8b70\u6c7a\u6a29\u884c\u4f7f\u3001\u30a8\u30f3\u30b2\u30fc\u30b8\u30e1\u30f3\u30c8\u3001\u30a4\u30f3\u30d1\u30af\u30c8\u8a55\u4fa1<\/td><td>\u6295\u8cc7\u5bb6\uff08\u30a2\u30bb\u30c3\u30c8\u30aa\u30fc\u30ca\u30fc\u30fb\u30de\u30cd\u30fc\u30b8\u30e3\u30fc\uff09\u3068\u3057\u3066\u306e\u793e\u4f1a\u7684\u8cac\u4efb<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u5e83\u304c\u308b\u5730\u65b9\u9280\u884c\u3068\u4e8b\u696d\u958b\u767a\u306e\u6ce2<\/h3>\n\n\n\n<p>\u5f93\u6765\u306f\u30e1\u30ac\u30d0\u30f3\u30af\u304c\u5148\u884c\u3057\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u73fe\u5728\u306f\u5927\u624b\u5730\u65b9\u9280\u884c\u306b\u3088\u308bSX\uff08\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u30fb\u30c8\u30e9\u30f3\u30b9\u30d5\u30a9\u30fc\u30e1\u30fc\u30b7\u30e7\u30f3\uff09\u652f\u63f4\u3084\u3001\u4fe1\u8a17\u9280\u884c\u306b\u3088\u308b\u30a4\u30f3\u30d1\u30af\u30c8\u30a8\u30af\u30a4\u30c6\u30a3\u6295\u8cc7\u3001\u3055\u3089\u306b\u30ea\u30fc\u30b9\u4f1a\u793e\u306b\u3088\u308b\u518d\u751f\u53ef\u80fd\u30a8\u30cd\u30eb\u30ae\u30fc\u8cc7\u7523\u306e\u904b\u55b6\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u306a\u3069\u3001\u6d3b\u8e8d\u306e\u30d5\u30a3\u30fc\u30eb\u30c9\u306f\u5c02\u9580\u5206\u5316\u3057\u3001\u591a\u89d2\u7684\u306a\u5e83\u304c\u308a\u3092\u898b\u305b\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-snow-monkey-blocks-buttons smb-buttons is-content-justification-center is-layout-flex wp-container-snow-monkey-blocks-buttons-is-layout-a89b3969 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-snow-monkey-blocks-btn smb-btn-wrapper is-style-default\"><a class=\"smb-btn\" href=\"https:\/\/p.kotora.jp\/l\/129731\/2026-03-12\/422dmx?utm_campaign=kotora_contents_consultant_finance_esg_guide\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"smb-btn__label\"><strong>\u9762\u63a5\u5bfe\u7b56\u8cc7\u6599\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b<\/strong><\/span><\/a><\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u9762\u63a5\u3067\u8a55\u4fa1\u3055\u308c\u308b\u300c3\u3064\u306e\u8cc7\u8cea\u300d<\/h2>\n\n\n\n<p>\u30b5\u30b9\u30c6\u30ca\u30d6\u30eb\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u306e\u9762\u63a5\u3067\u306f\u3001\u91d1\u878d\u5b9f\u52d9\u306e\u57fa\u76e4\u306b\u52a0\u3048\u3001\u4ee5\u4e0b\u306e\u8981\u7d20\u304c\u53b3\u3057\u304f\u7cbe\u67fb\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>\u300c\u91d1\u878d\u5b9f\u52d9\u300d\u00d7\u300c\u5c02\u9580\u77e5\u8b58\u300d\u306e\u6607\u83ef<\/strong><br>\u5358\u306a\u308b\u77e5\u8b58\u30ec\u30d9\u30eb\u306b\u7559\u307e\u3089\u305a\u3001\u300c\u74b0\u5883\u30ea\u30b9\u30af\u3092\u3044\u304b\u306b\u30af\u30ec\u30b8\u30c3\u30c8\u5224\u65ad\u306b\u53cd\u6620\u3055\u305b\u308b\u304b\u300d\u300cESG\u6307\u6a19\u304cPBR\u3084\u8cc7\u672c\u30b3\u30b9\u30c8\u306b\u3069\u306e\u3088\u3046\u306a\u76f8\u95a2\u3092\u3082\u305f\u3089\u3059\u304b\u300d\u3068\u3044\u3063\u305f\u3001\u91d1\u878d\u5b9f\u52d9\u3068\u63a5\u7d9a\u3057\u305f\u8ad6\u7406\u7684\u8996\u70b9\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/li>\n\n\n\n<li><strong>\u8907\u96d1\u306a\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u3068\u306e\u5408\u610f\u5f62\u6210\u529b<\/strong><br>ESG\u9818\u57df\u306f\u3001\u55b6\u696d\u3001\u5be9\u67fb\u3001\u305d\u3057\u3066\u9867\u5ba2\u4f01\u696d\u306e\u9593\u3067\u5229\u5bb3\u304c\u5bfe\u7acb\u3057\u3084\u3059\u3044\u5c40\u9762\u3092\u542b\u307f\u307e\u3059\u3002\u5ba2\u89b3\u7684\u306a\u30c7\u30fc\u30bf\u306b\u57fa\u3065\u304f\u8aac\u5f97\u529b\u3068\u3001\u67d4\u8edf\u306a\u8abf\u6574\u80fd\u529b\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/li>\n\n\n\n<li><strong>\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u898f\u5236\u30fb\u30c8\u30ec\u30f3\u30c9\u3078\u306e\u9069\u5fdc\u529b<\/strong><br>SSBJ\uff08\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u59d4\u54e1\u4f1a\uff09\u306b\u3088\u308b\u56fd\u5185\u57fa\u6e96\u306e\u7b56\u5b9a\u3084\u6b27\u5dde\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u306e\u66f4\u65b0\u306a\u3069\u3001\u65e5\u3005\u9032\u5316\u3059\u308b\u30b0\u30ed\u30fc\u30d0\u30eb\u30eb\u30fc\u30eb\u3092\u4e3b\u4f53\u7684\u306b\u30ad\u30e3\u30c3\u30c1\u30a2\u30c3\u30d7\u3057\u7d9a\u3051\u308b\u5b66\u7fd2\u610f\u6b32\u304c\u91cd\u8996\u3055\u308c\u307e\u3059\u3002<\/li>\n<\/ol>\n\n\n\n<div class=\"wp-block-snow-monkey-blocks-buttons smb-buttons is-content-justification-center is-layout-flex wp-container-snow-monkey-blocks-buttons-is-layout-a89b3969 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-snow-monkey-blocks-btn smb-btn-wrapper is-style-default\"><a class=\"smb-btn\" href=\"https:\/\/p.kotora.jp\/l\/129731\/2026-03-12\/422dmx?utm_campaign=kotora_contents_consultant_finance_esg_guide\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"smb-btn__label\"><strong>\u9762\u63a5\u5bfe\u7b56\u8cc7\u6599\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b<\/strong><\/span><\/a><\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u5b9f\u6226\uff01\u9762\u63a5\u5bfe\u7b56\u306e\u91cd\u8981\u30c8\u30d4\u30c3\u30af<\/h2>\n\n\n\n<p>\u30b5\u30b9\u30c6\u30ca\u30d6\u30eb\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u306e\u9762\u63a5\u3067\u306f\u3001\u4e8c\u5f8b\u80cc\u53cd\u3059\u308b\u4e8b\u8c61\u3078\u306e\u8ad6\u7406\u7684\u5e30\u7d50\u304c\u554f\u308f\u308c\u307e\u3059\u3002\u7279\u306b\u4ee5\u4e0b\u306e3\u3064\u306e\u300c\u7a76\u6975\u306e\u554f\u3044\u300d\u306b\u5bfe\u3057\u3001\u81ea\u8eab\u306e\u30ed\u30b8\u30c3\u30af\u3092\u69cb\u7bc9\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u809d\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u300c\u30b5\u30b9\u30c6\u30ca\u30d6\u30eb\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u306f\u3001\u4f01\u696d\u306e\u5229\u76ca\u8ffd\u6c42\u3068\u3069\u3046\u4e21\u7acb\u3059\u3079\u304d\u3060\u3068\u8003\u3048\u307e\u3059\u304b\uff1f\u300d<\/strong><br>\u975e\u8ca1\u52d9\u8cc7\u672c\u306e\u6bc0\u640d\u304c\u5c06\u6765\u306e\u8cc7\u672c\u30b3\u30b9\u30c8\u4e0a\u6607\u3092\u62db\u304f\u30ea\u30b9\u30af\u3092\u8aac\u304d\u3001ESG\u3092\u4e2d\u9577\u671f\u7684\u306a\u300c\u4fa1\u5024\u306e\u6e90\u6cc9\u300d\u3068\u518d\u5b9a\u7fa9\u3059\u308b\u8996\u70b9\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/li>\n\n\n\n<li><strong>\u300c\u7279\u5b9a\u30bb\u30af\u30bf\u30fc\u3078\u306e\u878d\u8cc7\u5236\u9650\u3068\u5730\u57df\u7d4c\u6e08\u306e\u7dad\u6301\u3068\u3044\u3046\u30b8\u30ec\u30f3\u30de\u306b\u5bfe\u3057\u3001\u91d1\u878d\u6a5f\u95a2\u306f\u3069\u3046\u95a2\u4e0e\u3059\u3079\u304d\u3067\u3057\u3087\u3046\u304b\uff1f\u300d<\/strong><br>\u4e00\u5f8b\u306e\u6392\u9664\u3067\u306f\u306a\u304f\u3001\u5bfe\u8a71\u3092\u901a\u3058\u305f\u300c\u516c\u6b63\u306a\u79fb\u884c\uff08Just Transition\uff09\u300d\u652f\u63f4\u304c\u4e3b\u6d41\u3067\u3059\u3002\u30d6\u30e9\u30a6\u30f3\u8cc7\u7523\u304b\u3089\u30b0\u30ea\u30fc\u30f3\u8cc7\u7523\u3078\u306e\u6f38\u9032\u7684\u79fb\u884c\u3092\u4fc3\u3059\u3001\u5b9f\u52b9\u6027\u3042\u308b\u30a8\u30f3\u30b2\u30fc\u30b8\u30e1\u30f3\u30c8\u6848\u3092\u63d0\u793a\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/li>\n\n\n\n<li><strong>\u300c\u30a4\u30f3\u30d1\u30af\u30c8\u6295\u8cc7\u306b\u304a\u3051\u308b\u300e\u52a0\u6cd5\u6027\uff08Additionality\uff09\u300f\u3092\u5ba2\u89b3\u7684\u306b\u3069\u3046\u8a55\u4fa1\u3059\u3079\u304d\u3060\u3068\u8003\u3048\u307e\u3059\u304b\uff1f\u300d<\/strong><br>IMM\uff08\u30a4\u30f3\u30d1\u30af\u30c8\u6e2c\u5b9a\u30fb\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\uff09\u306e\u67a0\u7d44\u307f\u3092\u7528\u3044\u3001\u305d\u306e\u6295\u878d\u8cc7\u304c\u306a\u3051\u308c\u3070\u751f\u3058\u5f97\u306a\u304b\u3063\u305f\u793e\u4f1a\u7684\u4fa1\u5024\u3092\u3001\u30ed\u30b8\u30c3\u30af\u30e2\u30c7\u30eb\u306b\u57fa\u3065\u304d\u5b9a\u91cf\u30fb\u5b9a\u6027\u306e\u4e21\u9762\u3067\u8a55\u4fa1\u3059\u308b\u59ff\u52e2\u3092\u793a\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-snow-monkey-blocks-buttons smb-buttons is-content-justification-center is-layout-flex wp-container-snow-monkey-blocks-buttons-is-layout-a89b3969 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-snow-monkey-blocks-btn smb-btn-wrapper is-style-default\"><a class=\"smb-btn\" href=\"https:\/\/p.kotora.jp\/l\/129731\/2026-03-12\/422dmx?utm_campaign=kotora_contents_consultant_finance_esg_guide\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"smb-btn__label\"><strong>\u9762\u63a5\u5bfe\u7b56\u8cc7\u6599\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b<\/strong><\/span><\/a><\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u5c02\u9580\u77e5\u8b58\u306e\u91d1\u878d\u5b9f\u52d9\u3078\u306e\u843d\u3068\u3057\u8fbc\u307f<\/h2>\n\n\n\n<p>\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306e\u6982\u5ff5\u7406\u89e3\u306f\u524d\u63d0\u6761\u4ef6\u3067\u3059\u3002\u91cd\u8981\u306a\u306e\u306f\u3001\u305d\u308c\u3092\u300c\u91d1\u878d\u306e\u5b9f\u52d9\u300d\u306b\u304a\u3044\u3066\u3069\u3046\u5177\u73fe\u5316\u3059\u308b\u304b\u3068\u3044\u3046\u8996\u70b9\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u57fa\u790e\u6982\u5ff5\u3068\u8a55\u4fa1\u80fd\u529b<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u5b9a\u7fa9\u306e\u8a00\u8a9e\u5316<\/strong><br>\u81ea\u8eab\u304c\u5b9a\u7fa9\u3059\u308b\u300c\u30b5\u30b9\u30c6\u30ca\u30d6\u30eb\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u300d\u306e\u610f\u7fa9\u3092\u660e\u78ba\u306b\u8aac\u660e\u3067\u304d\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n\n\n\n<li><strong>\u6d1e\u5bdf\u529b<\/strong><br>\u4f01\u696d\u306e\u958b\u793a\u5185\u5bb9\uff08\u5efa\u524d\uff09\u3068\u5b9f\u614b\uff08\u672c\u97f3\uff09\u306b\u4e56\u96e2\u304c\u3042\u308b\u5834\u5408\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30eb\u3068\u3057\u3066\u3044\u304b\u306b\u771f\u5b9f\u6027\u3092\u898b\u6975\u3081\u308b\u304b\u304c\u554f\u308f\u308c\u307e\u3059\u3002<\/li>\n\n\n\n<li><strong>\u91d1\u878d\u6a5f\u95a2\u306e\u5f79\u5272<\/strong><br>\u4f01\u696d\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5411\u4e0a\u306b\u304a\u3044\u3066\u3001\u91d1\u878d\u6a5f\u95a2\u304c\u679c\u305f\u3059\u3079\u304d\u81ea\u767a\u7684\u306a\u5f79\u5272\u306b\u3064\u3044\u3066\u3001\u81ea\u8eab\u306e\u30b9\u30bf\u30f3\u30b9\u3092\u6574\u7406\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">\u30c6\u30af\u30cb\u30ab\u30eb\u30b9\u30ad\u30eb\u3068\u8cc7\u683c<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u5b9f\u52d9\u7d4c\u9a13\u306e\u5177\u4f53\u6027<\/strong><br>\u30a4\u30f3\u30d1\u30af\u30c8\u5206\u6790\u3001\u30b9\u30c1\u30e5\u30ef\u30fc\u30c9\u30b7\u30c3\u30d7\u3001\u8cac\u4efb\u6295\u8cc7\u306b\u95a2\u3059\u308b\u5177\u4f53\u7684\u306a\u7d4c\u9a13\u3084\u5b9f\u7e3e\u304c\u6df1\u6398\u308a\u3055\u308c\u307e\u3059\u3002<\/li>\n\n\n\n<li><strong>\u30cf\u30fc\u30c9\u30b9\u30ad\u30eb<\/strong><br>\u30c7\u30fc\u30bf\u5206\u6790\u80fd\u529b\uff08Python\u3001SQL\u7b49\uff09\u306b\u52a0\u3048\u3001\u8a3c\u5238\u30a2\u30ca\u30ea\u30b9\u30c8\uff08CMA\uff09\u3084CFA\u5354\u4f1a\u8a8d\u5b9aESG\u6295\u8cc7\u306a\u3069\u306e\u5c02\u9580\u8cc7\u683c\u3001\u304a\u3088\u3073\u30b0\u30ed\u30fc\u30d0\u30eb\u5c55\u958b\u3092\u652f\u3048\u308b\u82f1\u8a9e\u529b\u304c\u8a55\u4fa1\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/li>\n\n\n\n<li><strong>\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9<\/strong><br>\u6295\u8cc7\u9280\u884c\u3084\u904b\u7528\u90e8\u9580\u3092\u5fd7\u671b\u3059\u308b\u5834\u5408\u3001\u682a\u5f0f\u4fa1\u5024\u8a55\u4fa1\uff08\u30d0\u30ea\u30e5\u30a8\u30fc\u30b7\u30e7\u30f3\uff09\u306a\u3069\u306e\u57fa\u790e\u77e5\u8b58\u306f\u5fc5\u9808\u3068\u306a\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-snow-monkey-blocks-buttons smb-buttons is-content-justification-center is-layout-flex wp-container-snow-monkey-blocks-buttons-is-layout-a89b3969 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-snow-monkey-blocks-btn smb-btn-wrapper is-style-default\"><a class=\"smb-btn\" href=\"https:\/\/p.kotora.jp\/l\/129731\/2026-03-12\/422dmx?utm_campaign=kotora_contents_consultant_finance_esg_guide\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"smb-btn__label\"><strong>\u9762\u63a5\u5bfe\u7b56\u8cc7\u6599\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b<\/strong><\/span><\/a><\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u300c\u306a\u305c\u3001\u4eca\u3001\u3053\u3053\u3067\u300d\u50cd\u304f\u306e\u304b\uff1a\u5fd7\u671b\u52d5\u6a5f\u306e\u5fc5\u7136\u6027<\/h2>\n\n\n\n<p>\u30b5\u30b9\u30c6\u30ca\u30d6\u30eb\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u306f\u5404\u793e\u304c\u6ce8\u529b\u3057\u3066\u3044\u308b\u9818\u57df\u3060\u304b\u3089\u3053\u305d\u3001\u300c\u305d\u306e\u7d44\u7e54\u300d\u3067\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u7406\u7531\u304c\u554f\u308f\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u696d\u614b\u30fb\u4f01\u696d\u9078\u629e\u306e\u8ad6\u7406<\/strong><br>\u306a\u305c\u300c\u9280\u884c\u300d\u306a\u306e\u304b\u3001\u3042\u308b\u3044\u306f\u300c\u904b\u7528\u4f1a\u793e\u300d\u306a\u306e\u304b\u3002\u30e1\u30ac\u30d0\u30f3\u30af\u3001\u4fe1\u8a17\u3001\u5730\u9280\u3068\u3044\u3063\u305f\u696d\u614b\u3054\u3068\u306e\u5f79\u5272\u306e\u9055\u3044\u3092\u3069\u3046\u6349\u3048\u3066\u3044\u308b\u304b\u3068\u3044\u3046\u92ed\u3044\u554f\u3044\u3082\u60f3\u5b9a\u3055\u308c\u307e\u3059\u3002<\/li>\n\n\n\n<li><strong>\u7acb\u5834\u3078\u306e\u3053\u3060\u308f\u308a<\/strong><br>\u306a\u305c\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u3067\u306f\u306a\u304f\u3001\u81ea\u3089\u30ea\u30b9\u30af\u3092\u8ca0\u3046\u300c\u91d1\u878d\u6a5f\u95a2\u300d\u306e\u7acb\u5834\u3067\u53d6\u308a\u7d44\u307f\u305f\u3044\u306e\u304b\u3092\u660e\u78ba\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/li>\n\n\n\n<li><strong>\u30ad\u30e3\u30ea\u30a2\u306e\u4e00\u8cab\u6027\u3068\u8ee2\u63db<\/strong><br>\u3053\u308c\u307e\u3067\u306e\u30ad\u30e3\u30ea\u30a2\u3067\u57f9\u3063\u305f\u6280\u8853\u3084\u77e5\u898b\u3092\u3069\u3046\u8ee2\u7528\uff08\u30dd\u30fc\u30bf\u30d6\u30eb\uff09\u3055\u305b\u308b\u304b\u3002\u7279\u306b\u6280\u8853\u8077\u51fa\u8eab\u8005\u306e\u5834\u5408\u3001\u300c\u6280\u8853\u3092\u5275\u308b\u5074\u300d\u304b\u3089\u300c\u6280\u8853\u3092\u8a55\u4fa1\u3057\u30b9\u30ad\u30fc\u30e0\u3092\u69cb\u7bc9\u3059\u308b\u5074\u300d\u3078\u306e\u5f79\u5272\u5909\u66f4\u306b\u5bfe\u3059\u308b\u9069\u5fdc\u6027\u304c\u78ba\u8a8d\u3055\u308c\u307e\u3059\u3002<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-snow-monkey-blocks-buttons smb-buttons is-content-justification-center is-layout-flex wp-container-snow-monkey-blocks-buttons-is-layout-a89b3969 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-snow-monkey-blocks-btn smb-btn-wrapper is-style-default\"><a class=\"smb-btn\" href=\"https:\/\/p.kotora.jp\/l\/129731\/2026-03-12\/422dmx?utm_campaign=kotora_contents_consultant_finance_esg_guide\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"smb-btn__label\"><strong>\u9762\u63a5\u5bfe\u7b56\u8cc7\u6599\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b<\/strong><\/span><\/a><\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u307e\u3068\u3081\uff1a\u6210\u529f\u306e\u305f\u3081\u306e\u30c1\u30a7\u30c3\u30af\u30dd\u30a4\u30f3\u30c8<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table 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[&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":143183,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","wp-seo-meta-description":"","wp-seo-meta-robots":[]},"categories":[115,41],"tags":[108,565,271,805],"class_list":{"0":"post-143179","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-esg","8":"category-finance","9":"tag-esg","11":"tag-esg-sdgs","13":"c-entry"},"acf":{"moreSummary":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.1.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u91d1\u878d\u6a5f\u95a2\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u30fbESG\u30dd\u30b8\u30b7\u30e7\u30f3\u9762\u63a5\u5fb9\u5e95\u653b\u7565\u30ac\u30a4\u30c9 - KOTORA JOURNAL<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link 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