{"id":166654,"date":"2026-09-30T14:14:43","date_gmt":"2026-09-30T05:14:43","guid":{"rendered":"https:\/\/www.kotora.jp/c\/?p=166654"},"modified":"2026-09-30T14:14:48","modified_gmt":"2026-09-30T05:14:48","slug":"sasb-issb-ssbj","status":"publish","type":"post","link":"https:\/\/www.kotora.jp/c\/sasb-issb-ssbj\/","title":{"rendered":"SASB\u30fbISSB\u30fbSSBJ\u306e\u9055\u3044\u3068\u306f\uff1f \u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96\u306e\u95a2\u4fc2\u6027\u3092\u69cb\u9020\u7684\u306b\u89e3\u8aac"},"content":{"rendered":"<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-166654\"\n\tdata-wpco-selector=\".c-entry__content,.c-entry__content .wp-block-group,.c-entry__content 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class=\"wp-block-heading\">\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5c02\u9580\u7528\u8a9e\u306e\u4e71\u7acb\u306b\u4f34\u3046\u69cb\u9020\u7406\u89e3\u306e\u5fc5\u8981\u6027<\/h2>\n\n\n\n<p>\u8fd1\u5e74\u306e\u4f01\u696d\u7d4c\u55b6\u306b\u304a\u3044\u3066\u3001\u74b0\u5883\uff08Environment\uff09\u3001\u793e\u4f1a\uff08Social\uff09\u3001\u30ac\u30d0\u30ca\u30f3\u30b9\uff08Governance\uff09\u3092\u8003\u616e\u3059\u308bESG\u306e\u8996\u70b9\u306f\u3001\u4e2d\u9577\u671f\u7684\u306a\u4f01\u696d\u4fa1\u5024\u3092\u8a55\u4fa1\u3059\u308b\u4e0a\u3067\u4e16\u754c\u7684\u306a\u6a19\u6e96\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u305d\u308c\u306b\u4f34\u3044\u3001\u4f01\u696d\u306fESG\u3092\u4e2d\u5fc3\u3068\u3057\u305f\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306b\u95a2\u3059\u308b\u60c5\u5831\u958b\u793a\u304c\u5f37\u304f\u6c42\u3081\u3089\u308c\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3057\u304b\u3057\u3001\u3053\u306e\u9818\u57df\u306e\u5b9f\u52d9\u5bb6\u3084\u3001\u3053\u308c\u304b\u3089\u77e5\u8b58\u3092\u8eab\u306b\u3064\u3051\u3088\u3046\u3068\u3059\u308b\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30eb\u304c\u5fc5\u305a\u76f4\u9762\u3059\u308b\u306e\u304c\u3001\u985e\u4f3c\u3057\u305f\u5c02\u9580\u7528\u8a9e\u3084\u3001\u6b21\u3005\u306b\u767b\u5834\u3059\u308b\u65b0\u3057\u3044\u57fa\u6e96\u306e\u5b58\u5728\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u300cSASB\u3001ISSB\u3001SSBJ\u3001\u3055\u3089\u306b\u306fTCFD\u3084IFRS\u306a\u3069\u3001\u591a\u304f\u306e\u8a00\u8449\u304c\u3042\u3063\u3066\u982d\u304c\u6574\u7406\u3067\u304d\u306a\u3044\u300d<\/p>\n\n\n\n<p>\u300c\u305d\u308c\u305e\u308c\u3069\u306e\u3088\u3046\u306a\u7d44\u7e54\u304c\u4f55\u306e\u76ee\u7684\u3067\u7b56\u5b9a\u3057\u305f\u57fa\u6e96\u3067\u3001\u3069\u3046\u3044\u3046\u95a2\u4fc2\u6027\u306b\u3042\u308b\u306e\u304b\u304c\u5206\u304b\u3089\u306a\u3044\u300d<\/p>\n\n\n\n<p>\u300c\u30cb\u30e5\u30fc\u30b9\u3067\u57fa\u6e96\u306e\u7d71\u5408\u3084\u7fa9\u52d9\u5316\u306e\u8a71\u3092\u805e\u304f\u304c\u3001\u5177\u4f53\u7684\u306b\u3069\u306e\u57fa\u6e96\u3092\u8ef8\u306b\u7406\u89e3\u3059\u308c\u3070\u3088\u3044\u306e\u304b\u898b\u5f53\u304c\u3064\u304b\u306a\u3044\u300d<\/p>\n\n\n\n<p>\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u306e\u958b\u793a\u57fa\u6e96\u306f\u3001\u4e00\u898b\u3059\u308b\u3068\u305d\u308c\u305e\u308c\u304c\u500b\u5225\u306b\u5b58\u5728\u3057\u3066\u3044\u308b\u3088\u3046\u306b\u898b\u3048\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u305d\u306e\u80cc\u666f\u306b\u3042\u308b\u7d4c\u7def\u3068\u69cb\u9020\u3092\u7d10\u89e3\u3051\u3070\u3001\u4f53\u7cfb\u7684\u306b\u6574\u7406\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u500b\u5225\u306e\u30ad\u30fc\u30ef\u30fc\u30c9\u3092\u65ad\u7247\u7684\u306b\u6697\u8a18\u3057\u3088\u3046\u3068\u3059\u308b\u304b\u3089\u96e3\u3057\u304f\u611f\u3058\u308b\u306e\u3067\u3042\u3063\u3066\u3001\u305d\u308c\u305e\u308c\u306e\u6b63\u5f0f\u540d\u79f0\u3068\u5168\u4f53\u306e\u3064\u306a\u304c\u308a\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u3001\u78ba\u5b9f\u306a\u7406\u89e3\u3078\u306e\u8db3\u304c\u304b\u308a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u672c\u30b3\u30e9\u30e0\u3067\u306f\u3001\u4e3b\u8981\u306a\u958b\u793a\u57fa\u6e96\u306e\u9055\u3044\u3068\u3001\u305d\u308c\u3089\u306e\u69cb\u9020\u7684\u306a\u3064\u306a\u304c\u308a\u3092\u5ba2\u89b3\u7684\u304b\u3064\u5206\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u4e3b\u89813\u57fa\u6e96\u306e\u7279\u5fb4\u3092\u6574\u7406\u3057\u305f\u6bd4\u8f03\u8868<\/h2>\n\n\n\n<p>\u307e\u305a\u306f\u3001\u6700\u3082\u6df7\u540c\u3057\u3084\u3059\u3044\u300cSASB\u300d\u300cISSB\u300d\u300cSSBJ\u300d\u306e3\u3064\u306b\u3064\u3044\u3066\u3001\u305d\u308c\u305e\u308c\u306e\u6b63\u5f0f\u540d\u79f0\u3068\u9055\u3044\u3092\u4e00\u89a7\u306b\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>\u57fa\u6e96\u30fb\u7d44\u7e54\u540d<\/td><td>\u6b63\u5f0f\u540d\u79f0<\/td><td>\u65e5\u672c\u8a9e\u540d\u79f0<\/td><td>\u4e3b\u306a\u7b56\u5b9a\u4e3b\u4f53<\/td><td>\u5b9f\u52d9\u4e0a\u306e\u4f4d\u7f6e\u3065\u3051<\/td><\/tr><tr><td>SASB<\/td><td>Sustainability Accounting Standards Board<\/td><td>\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u4f1a\u8a08\u57fa\u6e96\u30dc\u30fc\u30c9<\/td><td>\u7c73\u56fd\u3067\u8a2d\u7acb\u3055\u308c\u305f\u6c11\u9593\u56e3\u4f53\uff08\u73fe\u5728\u306fIFRS\u8ca1\u56e3\u5098\u4e0b\u3078\u7d71\u5408\uff09<\/td><td>SASB Standards\u3092\u958b\u767a\u3057\u305f\u7d44\u7e54<\/td><\/tr><tr><td>ISSB<\/td><td>International Sustainability Standards Board<\/td><td>\u56fd\u969b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u30dc\u30fc\u30c9<\/td><td>IFRS\u8ca1\u56e3<\/td><td>\u4e16\u754c\u5171\u901a\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96\u3092\u7b56\u5b9a<\/td><\/tr><tr><td>SSBJ<\/td><td>Sustainability Standards Board of Japan<\/td><td>\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u59d4\u54e1\u4f1a<\/td><td>\u8ca1\u52d9\u4f1a\u8a08\u57fa\u6e96\u6a5f\u69cb\uff08FASF\uff09\u5098\u4e0b<\/td><td>\u65e5\u672c\u56fd\u5185\u5411\u3051\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96\u3092\u7b56\u5b9a<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">3\u3064\u306e\u30a2\u30eb\u30d5\u30a1\u30d9\u30c3\u30c8\u304c\u8868\u3059\u5b9a\u7fa9\u3068\u57fa\u672c\u7684\u306a\u5f79\u5272<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">1. SASB\u3068\u306f\uff1a\u7523\u696d\u5225\u958b\u793a\u57fa\u6e96\u306e\u790e<\/h3>\n\n\n\n<p>SASB\u306f\u3001Sustainability Accounting Standards Board\uff08\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u4f1a\u8a08\u57fa\u6e96\u30dc\u30fc\u30c9\uff09\u306e\u7565\u79f0\u3067\u3042\u308a\u30012011\u5e74\u306b\u7c73\u56fd\u3067\u8a2d\u7acb\u3055\u308c\u305f\u6c11\u9593\u56e3\u4f53\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u540c\u56e3\u4f53\u306f\u3001\u6295\u8cc7\u5bb6\u304c\u91cd\u8996\u3059\u308b\u8ca1\u52d9\u7684\u5f71\u97ff\u529b\u306e\u9ad8\u3044\u975e\u8ca1\u52d9\u60c5\u5831\u3092\u696d\u7a2e\u5225\u306b\u6574\u7406\u3057\u305f\u300cSASB Standards\u300d\u3092\u958b\u767a\u3057\u307e\u3057\u305f\u3002\u73fe\u5728\u3001SASB\u3068\u3044\u3046\u7d44\u7e54\u81ea\u4f53\u306fIFRS\u8ca1\u56e3\u306b\u3088\u308b\u7d44\u7e54\u518d\u7de8\u3092\u7d4c\u3066\u7d71\u5408\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001SASB Standards\u306f\u5f15\u304d\u7d9a\u304d\u56fd\u969b\u7684\u306a\u958b\u793a\u5b9f\u52d9\u306b\u304a\u3044\u3066\u91cd\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>SASB Standards\u306f\u3001\u4e16\u754c\u7d4c\u6e08\u309211\u306e\u30bb\u30af\u30bf\u30fc\u300177\u306e\u7523\u696d\u306b\u5206\u985e\u3057\u3001\u305d\u308c\u305e\u308c\u306e\u696d\u7a2e\u3054\u3068\u306b\u91cd\u8981\u306a\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u8ab2\u984c\u3084\u958b\u793a\u6307\u6a19\u3092\u63d0\u793a\u3057\u3066\u3044\u308b\u70b9\u304c\u7279\u5fb4\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2. ISSB\u3068\u306f\uff1a\u4e16\u754c\u7d71\u4e00\u306e\u958b\u793a\u57fa\u6e96<\/h3>\n\n\n\n<p>ISSB\u306f\u3001International Sustainability Standards Board\uff08\u56fd\u969b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u30dc\u30fc\u30c9\uff09\u306e\u7565\u79f0\u3067\u3059\u3002<\/p>\n\n\n\n<p>2021\u5e74\u3001\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u3092\u7ba1\u7406\u3059\u308bIFRS\u8ca1\u56e3\u306e\u3082\u3068\u3067\u8a2d\u7acb\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u80cc\u666f\u306b\u306f\u3001\u4f01\u696d\u3054\u3068\u306b\u7570\u306a\u308b\u958b\u793a\u57fa\u6e96\u304c\u5229\u7528\u3055\u308c\u3066\u3044\u305f\u3053\u3068\u3067\u3001\u6295\u8cc7\u5bb6\u304c\u4f01\u696d\u540c\u58eb\u3092\u6bd4\u8f03\u3057\u3065\u3089\u3044\u3068\u3044\u3046\u8ab2\u984c\u304c\u3042\u308a\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>ISSB\u306f\u3001\u5e02\u5834\u3067\u5e83\u304f\u6d3b\u7528\u3055\u308c\u3066\u3044\u305fSASB Standards\u3084\u3001TCFD\uff08\u6c17\u5019\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u958b\u793a\u30bf\u30b9\u30af\u30d5\u30a9\u30fc\u30b9\uff09\u304c\u63d0\u5531\u3057\u305f\u300c\u30ac\u30d0\u30ca\u30f3\u30b9\u300d\u300c\u6226\u7565\u300d\u300c\u30ea\u30b9\u30af\u7ba1\u7406\u300d\u300c\u6307\u6a19\u3068\u76ee\u6a19\u300d\u306e4\u3064\u306e\u67f1\u3092\u53d6\u308a\u8fbc\u307f\u3001\u4e16\u754c\u5171\u901a\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96\u3092\u69cb\u7bc9\u3057\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>2023\u5e74\u306b\u306f\u3001IFRS S1\u304a\u3088\u3073IFRS S2\u3092\u516c\u8868\u3057\u3001\u73fe\u5728\u306e\u56fd\u969b\u7684\u306a\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30d9\u30fc\u30b9\u30e9\u30a4\u30f3\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3. SSBJ\u3068\u306f\uff1a\u65e5\u672c\u5e02\u5834\u5411\u3051\u306e\u958b\u793a\u57fa\u6e96<\/h3>\n\n\n\n<p>SSBJ\u306f\u3001Sustainability Standards Board of Japan\uff08\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u59d4\u54e1\u4f1a\uff09\u306e\u7565\u79f0\u3067\u3059\u3002<\/p>\n\n\n\n<p>2022\u5e74\u306b\u8a2d\u7acb\u3055\u308c\u3001\u65e5\u672c\u306b\u304a\u3051\u308b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96\u306e\u7b56\u5b9a\u3092\u62c5\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>SSBJ\u306f\u3001ISSB\u57fa\u6e96\u3068\u306e\u9ad8\u3044\u6574\u5408\u6027\u3092\u7dad\u6301\u3057\u306a\u304c\u3089\u3001\u65e5\u672c\u306e\u6cd5\u5236\u5ea6\u3084\u958b\u793a\u5b9f\u52d9\u306b\u9069\u7528\u3067\u304d\u308b\u5f62\u3078\u3068\u6574\u7406\u3057\u305f\u56fd\u5185\u57fa\u6e96\u3092\u958b\u767a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u306e\u305f\u3081\u3001\u72ec\u81ea\u306e\u30eb\u30fc\u30eb\u3092\u30bc\u30ed\u304b\u3089\u4f5c\u308b\u7d44\u7e54\u3068\u3044\u3046\u3088\u308a\u3082\u3001\u56fd\u969b\u57fa\u6e96\u3092\u65e5\u672c\u5e02\u5834\u3078\u9069\u7528\u3059\u308b\u6a4b\u6e21\u3057\u5f79\u3068\u3057\u3066\u7406\u89e3\u3059\u308b\u3068\u5206\u304b\u308a\u3084\u3059\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>TCFD\u306e\u8a18\u4e8b\u306e\u5185\u90e8\u30ea\u30f3\u30af\u633f\u5165<\/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 aligncenter smb-btn-wrapper smb-btn-wrapper--wider is-style-default\"><a class=\"smb-btn smb-btn--wider\" href=\"https:\/\/www.kotora.jp\/service\/tenshoku_entry.php?utm_campaign=kotora_contents_sasb-issb-ssbj\" style=\"--smb-btn--background-color:#00d084\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"smb-btn__label\"><strong><span class=\"sme-font-size has-sm-l-font-size\">\u30ad\u30e3\u30ea\u30a2\u9762\u8ac7\uff08\u7121\u6599\uff09\u306f\u3053\u3061\u3089\u304b\u3089<\/span><\/strong><br>\u696d\u754c\u51fa\u8eab\u306e\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u304c\u5185\u5b9a\u307e\u3067\u4f34\u8d70\u3044\u305f\u3057\u307e\u3059\u3002<\/span><\/a><\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u57fa\u6e96\u306e\u767a\u5c55\u306b\u304a\u3051\u308b\u6b74\u53f2\u7684\u80cc\u666f\u3068\u69cb\u9020\u7684\u306a\u3064\u306a\u304c\u308a<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">\u30b9\u30c6\u30c3\u30d71\uff1a\u8907\u6570\u57fa\u6e96\u306e\u4e26\u7acb\u671f<\/h3>\n\n\n\n<p>2010\u5e74\u4ee3\u306b\u306f\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u958b\u793a\u306b\u95a2\u3059\u308b\u69d8\u3005\u306a\u57fa\u6e96\u304c\u767b\u5834\u3057\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>SASB\uff08\u6295\u8cc7\u5bb6\u5411\u3051\u30fb\u7523\u696d\u5225\u57fa\u6e96\uff09<\/li>\n\n\n\n<li>TCFD\uff08\u6c17\u5019\u5909\u52d5\u30ea\u30b9\u30af\u958b\u793a\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\uff09<\/li>\n\n\n\n<li>GRI\uff08\u793e\u4f1a\u30fb\u74b0\u5883\u3078\u306e\u5f71\u97ff\u3092\u91cd\u8996\u3059\u308b\u5831\u544a\u57fa\u6e96\uff09<\/li>\n<\/ul>\n\n\n\n<p>\u4f01\u696d\u3084\u6295\u8cc7\u5bb6\u306f\u8907\u6570\u57fa\u6e96\u3078\u306e\u5bfe\u5fdc\u3092\u8feb\u3089\u308c\u3001\u6bd4\u8f03\u53ef\u80fd\u6027\u306e\u4f4e\u3055\u304c\u8ab2\u984c\u3068\u306a\u3063\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u30b9\u30c6\u30c3\u30d72\uff1aISSB\u306b\u3088\u308b\u56fd\u969b\u57fa\u6e96\u306e\u7d71\u5408<\/h3>\n\n\n\n<p>\u3053\u3046\u3057\u305f\u8ab2\u984c\u3092\u89e3\u6c7a\u3059\u308b\u305f\u3081\u3001IFRS\u8ca1\u56e3\u306fISSB\u3092\u8a2d\u7acb\u3057\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>ISSB\u306f\u3001SASB Standards\u306e\u7523\u696d\u5225\u30a2\u30d7\u30ed\u30fc\u30c1\u3084TCFD\u306e\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3092\u6d3b\u7528\u3057\u306a\u304c\u3089\u3001\u4e16\u754c\u5171\u901a\u306e\u958b\u793a\u57fa\u6e96\u3092\u6574\u5099\u3057\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u73fe\u5728\u306eIFRS S1\u30fbS2\u306f\u3001\u3053\u3046\u3057\u305f\u65e2\u5b58\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306e\u77e5\u898b\u3092\u7d71\u5408\u3057\u3066\u4f5c\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u30b9\u30c6\u30c3\u30d73\uff1aSSBJ\u306b\u3088\u308b\u56fd\u5185\u9069\u7528<\/h3>\n\n\n\n<p>ISSB\u57fa\u6e96\u306e\u516c\u8868\u5f8c\u3001\u65e5\u672c\u3067\u306fSSBJ\u304c\u305d\u306e\u5185\u5bb9\u3092\u8e0f\u307e\u3048\u305f\u56fd\u5185\u57fa\u6e96\u3092\u7b56\u5b9a\u3057\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u3053\u308c\u306b\u3088\u308a\u3001\u56fd\u969b\u7684\u306a\u6bd4\u8f03\u53ef\u80fd\u6027\u3092\u78ba\u4fdd\u3057\u306a\u304c\u3089\u3001\u65e5\u672c\u306e\u5236\u5ea6\u3084\u5b9f\u52d9\u3068\u306e\u6574\u5408\u6027\u3092\u56f3\u308b\u4f53\u5236\u304c\u6574\u5099\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3064\u307e\u308a\u5168\u4f53\u50cf\u306f\u3001<\/p>\n\n\n\n<p>SASB Standards\uff08\u7523\u696d\u5225\u77e5\u898b\u306e\u84c4\u7a4d\uff09<br>\u2193<br>ISSB\uff08\u4e16\u754c\u5171\u901a\u57fa\u6e96\u3078\u306e\u7d71\u5408\uff09<br>\u2193<br>SSBJ\uff08\u65e5\u672c\u5e02\u5834\u3078\u306e\u9069\u7528\uff09<\/p>\n\n\n\n<p>\u3068\u3044\u3046\u6d41\u308c\u3067\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u65e5\u672c\u5e02\u5834\u306b\u304a\u3051\u308b\u5236\u5ea6\u5316\u306e\u73fe\u5728\u5730<\/h2>\n\n\n\n<p>\u65e5\u672c\u3067\u306f\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u958b\u793a\u306e\u5236\u5ea6\u5316\u304c\u9032\u3093\u3067\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>SSBJ\u57fa\u6e96\u306e\u516c\u8868\u3092\u53d7\u3051\u3001\u91d1\u878d\u5e81\u306f\u95a2\u9023\u3059\u308b\u958b\u793a\u5236\u5ea6\u306e\u6574\u5099\u3092\u9032\u3081\u3066\u304a\u308a\u3001\u30d7\u30e9\u30a4\u30e0\u5e02\u5834\u4e0a\u5834\u4f01\u696d\u3092\u4e2d\u5fc3\u306b\u6bb5\u968e\u7684\u306a\u7fa9\u52d9\u5316\u304c\u4e88\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u306e\u305f\u3081\u3001\u4f01\u696d\u306e\u7d4c\u55b6\u4f01\u753b\u3001IR\u3001\u8ca1\u52d9\u90e8\u9580\u306b\u304a\u3044\u3066\u306f\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u958b\u793a\u3078\u306e\u5bfe\u5fdc\u4f53\u5236\u6574\u5099\u304c\u91cd\u8981\u306a\u7d4c\u55b6\u8ab2\u984c\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u306a\u305c\u4eca\u3067\u3082SASB Standards\u304c\u91cd\u8981\u306a\u306e\u304b<\/h2>\n\n\n\n<p>ISSB\u57fa\u6e96\u3084SSBJ\u57fa\u6e96\u304c\u6574\u5099\u3055\u308c\u305f\u73fe\u5728\u3067\u3082\u3001SASB Standards\u306e\u91cd\u8981\u6027\u306f\u5909\u308f\u3063\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>ISSB\u57fa\u6e96\u3067\u306f\u3001\u7523\u696d\u5225\u306e\u30ea\u30b9\u30af\u3084\u6a5f\u4f1a\u3001\u958b\u793a\u9805\u76ee\u3092\u691c\u8a0e\u3059\u308b\u969b\u306e\u91cd\u8981\u306a\u53c2\u8003\u8cc7\u6599\u3068\u3057\u3066SASB Standards\u304c\u4f4d\u7f6e\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u67a0\u7d44\u307f\uff08\u958b\u793a\u306e\u5668\uff09<br>\u2192 ISSB\u57fa\u6e96\u30fbSSBJ\u57fa\u6e96<\/p>\n\n\n\n<p>\u5177\u4f53\u7684\u306a\u7523\u696d\u5225\u6307\u6a19\uff08\u958b\u793a\u306e\u4e2d\u8eab\uff09<br>\u2192 SASB Standards<\/p>\n\n\n\n<p>\u3068\u3044\u3046\u95a2\u4fc2\u3067\u7406\u89e3\u3059\u308b\u3068\u5206\u304b\u308a\u3084\u3059\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u305d\u306e\u305f\u3081\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u306e\u5b9f\u52d9\u306b\u643a\u308f\u308b\u62c5\u5f53\u8005\u306b\u3068\u3063\u3066\u3001SASB Standards\u3078\u306e\u7406\u89e3\u306f\u4f9d\u7136\u3068\u3057\u3066\u91cd\u8981\u306a\u77e5\u8b58\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u5171\u901a\u8a00\u8a9e\u3068\u3057\u3066\u306e\u958b\u793a\u57fa\u6e96\u3092\u5b9f\u52d9\u306b\u6d3b\u304b\u3059\u610f\u7fa9<\/h2>\n\n\n\n<p>\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u306e\u958b\u793a\u306f\u3001\u5358\u306a\u308b\u30a4\u30e1\u30fc\u30b8\u5411\u4e0a\u65bd\u7b56\u3067\u306f\u306a\u304f\u3001\u4f01\u696d\u4fa1\u5024\u3092\u6e2c\u308b\u305f\u3081\u306e\u5171\u901a\u8a00\u8a9e\u3068\u3057\u3066\u5b9a\u7740\u3057\u3064\u3064\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>SASB Standards\u304c\u84c4\u7a4d\u3057\u3066\u304d\u305f\u7523\u696d\u5225\u306e\u77e5\u898b\u3001\u305d\u308c\u3092\u4e16\u754c\u6a19\u6e96\u3078\u3068\u7d71\u5408\u3057\u305fISSB\u3001\u305d\u3057\u3066\u65e5\u672c\u5e02\u5834\u3078\u306e\u9069\u7528\u3092\u62c5\u3046SSBJ\u3002<\/p>\n\n\n\n<p>\u3053\u308c\u3089\u306e\u9055\u3044\u3068\u95a2\u4fc2\u6027\u3092\u6b63\u3057\u304f\u7406\u89e3\u3059\u308b\u3053\u3068\u306f\u3001\u7d4c\u55b6\u4f01\u753b\u3001IR\u3001\u8ca1\u52d9\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u63a8\u9032\u306b\u643a\u308f\u308b\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30eb\u306b\u3068\u3063\u3066\u91cd\u8981\u306a\u30ea\u30c6\u30e9\u30b7\u30fc\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u3078\u306e\u5bfe\u5fdc\u304c\u672c\u683c\u5316\u3059\u308b\u4e2d\u3067\u3001\u5404\u57fa\u6e96\u306e\u4f4d\u7f6e\u4ed8\u3051\u3068\u69cb\u9020\u3092\u4f53\u7cfb\u7684\u306b\u7406\u89e3\u3057\u3001\u5b9f\u52d9\u3078\u843d\u3068\u3057\u8fbc\u3081\u308b\u4eba\u6750\u3078\u306e\u9700\u8981\u306f\u4eca\u5f8c\u3055\u3089\u306b\u9ad8\u307e\u3063\u3066\u3044\u304f\u3067\u3057\u3087\u3046\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 aligncenter smb-btn-wrapper smb-btn-wrapper--wider is-style-default\"><a class=\"smb-btn smb-btn--wider\" href=\"https:\/\/www.kotora.jp\/service\/tenshoku_entry.php?utm_campaign=kotora_contents_sasb-issb-ssbj\" style=\"--smb-btn--background-color:#00d084\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"smb-btn__label\"><strong><span class=\"sme-font-size has-sm-l-font-size\">\u30ad\u30e3\u30ea\u30a2\u9762\u8ac7\uff08\u7121\u6599\uff09\u306f\u3053\u3061\u3089\u304b\u3089<\/span><\/strong><br>\u696d\u754c\u51fa\u8eab\u306e\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u304c\u5185\u5b9a\u307e\u3067\u4f34\u8d70\u3044\u305f\u3057\u307e\u3059\u3002<\/span><\/a><\/div>\n<\/div>\n\n\n\n<h2 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