Last Updated on 2024幎12æ30æ¥ by Moe Yamazaki
ãæ°åå€åé¢é£çšèªããŸããããïŒçšèªéã¯ãã¡ãã
2024幎3æ29æ¥ã«ãSSBJã¯ãµã¹ããããªãã£éç€ºåºæºã®å ¬éèæ¡ãå ¬è¡šããŸããã
SSBJã¯æ¥æ¬åœå ã§ã®ãµã¹ããããªãã£å ±åãçµ±äžããçµç¹ã§ãä»åŸTCFDã«ä»£ãããäŒæ¥ããµã¹ããããªãã£é瀺ãããäžã§ã®åºæºãšãªããŸãã
æ¬èšäºã§ã¯èæ¡ã«ããããæŠç¥ãé ç®ãäžå¿ã«è§£èª¬ããŠãããŸãã
SSBJå
¬åŒã®èæ¡ã¯ãã¡ãããã芧ããã ããŸãã
SSBJ ãµã¹ããããªãã£éç€ºåºæºèæ¡
åŒç€Ÿã®ãµãŒãã¹ç޹ä»ã¯ãã¡ãïŒ
âãµãŒãã¹è³æãããŠã³ããŒããã
SSBJã®åºæ¬æŠèŠããã€ã³ãã§æããïŒ
âãµã¹ããããªãã£åºæºå§å¡äŒïŒSSBJïŒã®åºæ¬æŠèŠ 2027幎é©çšéå§ãåã«æŒãããã¹ããã€ã³ãã解説
SSBJ ãµã¹ããããªãã£éç€ºåºæºã®å ¬éèæ¡ãå ¬è¡š
2024幎3æ29æ¥ã«ãSSBJã¯ãµã¹ããããªãã£éç€ºåºæºã®å ¬éèæ¡ãå ¬è¡šããŸããã
- ãµã¹ããããªãã£é瀺ãŠãããŒãµã«åºæºå ¬éèæ¡ããµã¹ããããªãã£éç€ºåºæºã®é©çšïŒæ¡ïŒã
- ãµã¹ããããªãã£é瀺ããŒãå¥åºæºå ¬éèæ¡ç¬¬1å·ãäžè¬éç€ºåºæºïŒæ¡ïŒã
- ãµã¹ããããªãã£é瀺ããŒãå¥åºæºå ¬éèæ¡ç¬¬2å·ãæ°åé¢é£éç€ºåºæºïŒæ¡ïŒã
2024幎7æ31æ¥ãŸã§æèŠåéãè¡ãã2025幎3ææ«æ¥ãŸã§ã«èæ¡ã確å®ãããäºå®ã§ãã
å ¬éãããèæ¡ã§ã¯ãTCFDïŒã¬ããã³ã¹ãæŠç¥ããªã¹ã¯ç®¡çãææšïŒãS2é ç®ã§åŒãç¶ãããŠãããæ§æã¯åãã§ããããã®å 容ãšèŠæ±ãããã¬ãã«ãæ¯èŒçäžãã£ãŠããŸããã
以äžã®èšäºã§ã¯SSBJã®æŠèŠãšèæ¡ã®å 容ãã3Partã«åããŠè©³ãã解説ããŠããŸãã
ãµã¹ããããªãã£åºæºå§å¡äŒïŒSSBJïŒã®åºæ¬æŠèŠ 2027幎é©çšéå§ãåã«æŒãããã¹ããã€ã³ãã解説
SSBJ ãµã¹ããããªãã£éç€ºåºæºã®èæ¡ãå
¬è¡š ãã¬ããã³ã¹ãããªã¹ã¯ç®¡çãã®èŠæ±äºé
ãŸãšããPart1ã
SSBJ ãµã¹ããããªãã£éç€ºåºæºã®èæ¡ãå
¬è¡š ãæŠç¥ãã®èŠæ±äºé
ãŸãšããPart2ã
ïŒæ¬èšäºïŒ
SSBJ ãµã¹ããããªãã£éç€ºåºæºã®èæ¡ãå
¬è¡š ãææšãšç®æšãã®èŠæ±äºé
ãŸãšããPart3ã
ããããïŒSSBJïŒãµã¹ããããªãã£åºæºå§å¡äŒïŒãšã¯
SSBJïŒãµã¹ããããªãã£åºæºå§å¡äŒïŒãšã¯ãæ¥æ¬ã®çµç¹ã§ãäŒæ¥ã®ãµã¹ããããªãã£ã«é¢ããæ å ±é瀺ã®åºæºãçå®ããçµç¹ã§ããæ¥æ¬åœå ã§ã®ãµã¹ããããªãã£å ±åã®çµ±äžåãšéææ§ã®åäžãç®æããŠããŸãã
ISSBïŒåœéãµã¹ããããªãã£åºæºå§å¡äŒïŒãšã¯ãåœéçãªçµç¹ã§ãã°ããŒãã«ãªãµã¹ããããªãã£å ±ååºæºãèšå®ããæ¥æ¬ã®SSBJãå«ãååœã®åºæºå¯©è°äŒãçµ±æ¬ãæå°ãã圹å²ãæ ã£ãŠããŸãã
ISSBçµ±åãšé©çšéå§ãž
äŒæ¥ã®éè²¡åæ å ±ã®é瀺ãå·¡ãããããŸã§TCFDãGRIãªã©ã®ç°ãªãåºæºãä¹±ç«ããäŒæ¥ãæè³å®¶ã«æ··ä¹±ãæããŠããŸããã
ãããè§£æ¶ããããã2021幎ã«ISSBãèšç«ããã2023å¹Žã«æ°åå€åã«é¢ããã°ããŒãã«åºæºãšããŠæ¿èªãããŸãããããã«ããäŒæ¥ã¯åœéåºæºã«åºã¥ãããµã¹ããããªãã£æ å ±ãæäŸã§ããããã«ãªããæè³å®¶ã¯äŒæ¥ã®æ¯èŒãæ€èšŒã容æã«ãªããŸããã
ISSBåºæºã¯2024幎床ã®å¹Žæ¬¡å ±åæžããé©çšãããæ¥æ¬ã§ã¯SSBJã2024幎3ææ«ãŸã§ã«æ¥æ¬çåºæºãçå®ãã2025幎3ææ«ãŸã§ã«ç¢ºå®ããäºå®ã§ãã3ææäŒæ¥ã¯2026幎3ææã®æäŸ¡èšŒåžå ±åæžããISSBåºæºã«åºã¥ãé瀺ãå¯èœã«ãªããŸãã
SSBJã®æŠèŠã«ã€ããŠã¯ãã¡ãã®èšäºãã芧ãã ããã
âãµã¹ããããªãã£åºæºå§å¡äŒïŒSSBJïŒã®åºæ¬æŠèŠ 2027幎é©çšéå§ãåã«æŒãããã¹ããã€ã³ãã解説


SSBJã æŠç¥ãèŠæ±äºé
ä»åã®èšäºã§ã¯ãå ¬éèæ¡ã«ããããæŠç¥ãé ç®ã§æŒãããŠããã¹ããã€ã³ããTCFDãšç°ãªãç¹ã«ã€ããŠè§£èª¬ããŠãããŸãã
SSBJã®æŠèŠããã¬ããã³ã¹ãããªã¹ã¯ç®¡çããææšãšç®æšãã«ã€ããŠã¯ä»¥äžã®èšäºãã芧ãã ããã
æŠèŠâãµã¹ããããªãã£åºæºå§å¡äŒïŒSSBJïŒã®åºæ¬æŠèŠ 2027幎é©çšéå§ãåã«æŒãããã¹ããã€ã³ãã解説
ã¬ããã³ã¹ããªã¹ã¯ç®¡çâSSBJ ãµã¹ããããªãã£éç€ºåºæºã®èæ¡ãå
¬è¡š ãã¬ããã³ã¹ãããªã¹ã¯ç®¡çãã®èŠæ±äºé
ãŸãšããPart1ã
ææšãšç®æšâSSBJ ãµã¹ããããªãã£éç€ºåºæºã®èæ¡ãå
¬è¡š ãææšãšç®æšãã®èŠæ±äºé
ãŸãšããPart3ã
æŠç¥ é瀺ç®ç
èæ¡ã«ããããæŠç¥ãé ç®ã®é瀺ç®çã¯ãããµã¹ããããªãã£é¢é£ã®ãªã¹ã¯åã³æ©äŒã管çããäŒæ¥ã®æŠç¥ãçè§£ã§ããããã«ããããšãã§ãã
ãã®ç®çãéæããããã«ã5é ç®ã®é瀺ãèŠæ±ãããŠããŸããäžèš1-2ã1-5é ç®ã«åœ±é¿ãäžãããæ°åé¢é£ã®ãªã¹ã¯ãšæ©äŒã®æŠèŠã1-1ã«ãŠé瀺ãããŠãããšãã建ãŠä»ãã§ãã





1-1 æ°åé¢é£ã®ãªã¹ã¯åã³æ©äŒ
ããã§ã¯ãèªç€Ÿã®ããžãã¹ã¢ãã«ãåçš®æŠç¥ããã£ãã·ã¥ã»ãããŒã財æ¿ãžã®ã¢ã¯ã»ã¹ãè³æ¬ã³ã¹ãã«åœ±é¿ãåãŒããããªæ°åå€åé¢é£ã®ãªã¹ã¯ãšæ©äŒã®é瀺ãèŠæ±ãããŠããŸãã
ããã«èšèŒãããªã¹ã¯ãšæ©äŒã«ã¯æé軞ã远å ããå¿ èŠããããçæã»äžæã»é·æã®ã¹ãã³ãå®çŸ©ããäžã§ããã®åæé軞ã«ããããªã¹ã¯ãšæ©äŒã®é ç®ã®éç€ºãæ±ããããŸãã
ãŸãããªã¹ã¯åã³æ©äŒã®èå¥ã«ã¯ãISSBãå ¬è¡šãããç£æ¥å¥ã¬ã€ãã³ã¹ãã«å®çŸ©ãããŠããé瀺ãããã¯ãåç §ããèæ ®ããå¿ èŠããããŸãã
1-2 ããžãã¹ã¢ãã«åã³ããªã¥ãŒãã§ãŒã³ã«äžãã圱é¿
ãªã¹ã¯ãšæ©äŒã®åé ç®ããçŸåšããããŠå°æ¥ã®èªç€Ÿã®ããžãã¹ã¢ãã«åã³ããªã¥ãŒãã§ãŒã³ã«äžãã圱é¿ã®é瀺ãèŠæ±ãããŠããŸãã
ããªã¥ãŒãã§ãŒã³ã®é瀺ã«é¢ããŠã¯ããªã¹ã¯ãšæ©äŒã®åé ç®ãããªã¥ãŒãã§ãŒã³ã®ã©ãã«éäžããŠãããã®èšè¿°ãæ±ããããŠããŸãã
1-3 財åç圱é¿
æ°åé¢é£ã®ãªã¹ã¯ãšæ©äŒããèªç€Ÿã®è²¡åã«äžãã圱é¿ããŸãäžããããšãäºæ³ããã圱é¿ããçã»äžã»é·æã®ã¹ãã³ã§é瀺ããå¿ èŠããããŸãã
å®éçæ å ±ã®é瀺ãšãã®å é€ã«ã€ããŠã®èª¬æã¯ä»¥äžã®éãã§ããå®éçæ å ±ãé瀺ããªãå Žåã«ã¯ããã®çç±ã®èª¬æãæ±ããããŸãã
財åç圱é¿ã®é瀺ã«ãããŠå®éçæ å ±ãé瀺ããå Žåãåäžã®æ°å€åã¯æ°å€ã®ç¯å²ãé瀺ããããšãã§ããããŸããæ¬¡ã®ããããã§ãããšå€æããå Žåã«ã¯ãå®éçæ å ±ãé瀺ããå¿ èŠã¯ãªãã
(1) 圱é¿ãåºåããŠèå¥ã§ããªãã
(2) 圱é¿ãèŠç©ãã«ãããæž¬å®ã®äžç¢ºå®æ§ã®çšåºŠãããŸãã«ãé«ãããã«ãããããã
ãå®éçæ å ±ãæçšã§ãªãã
äŒæ¥ãå®éçæ å ±ãæäŸããã¹ãã«ãèœååã¯è³æºãæããŠããªãå Žåãäºæ³ããã財åç圱é¿ã®é瀺ã«ãããŠå®éçæ å ±ãæäŸããå¿ èŠã¯ãªãã
財åç圱é¿ã®é瀺ã«ãããŠå®éçæ å ±ãæäŸããå¿ èŠã¯ãªããšå€æããå Žåãæ¬¡ã®äºé ãé瀺ããªããã°ãªããªãã
(1) å®éçæ å ±ãæäŸããŠããªãçç±
(2) åœè©²è²¡åç圱é¿ã«é¢ãã宿§çæ å ±
(3) 財åç圱é¿ã®é瀺ã«ãããŠå®éçæ å ±ãæäŸããå¿ èŠã¯ãªããšå€æããäºé ã«é¢ãããµã¹ããããªãã£é¢é£ã®ãªã¹ã¯åã¯æ©äŒãšãä»ã®ãµã¹ããããªãã£é¢é£ã®ãªã¹ã¯åã¯æ©äŒåã³ãã®ä»ã®èŠå ãšã®è€åçãªè²¡åç圱é¿ã«é¢ããå®éçæ å ±
1-4 æŠç¥åã³æææ±ºå®ã«äžãã圱é¿
æ°åé¢é£ã®ãªã¹ã¯ãšæ©äŒãèªç€Ÿã®åçš®æŠç¥ãæææ±ºå®ã«äžãã圱é¿ã«ã€ããŠé瀺ãèŠå®ãããŠããŸãã
ãã®åçš®æŠç¥ã®äžã«ã¯ããç§»è¡èšç»ãïŒè±ççŽ çµæžãžã®ç§»è¡ã«èªç€Ÿãã©ãé©å¿ããŠãããã瀺ãèšç»ïŒãå«ãŸããŠããŸãã
ç§»è¡èšç»ã«ã€ããŠã¯ãè±ççŽ ã«åãããç§»è¡èšç»ãã®éç€ºåºæºãšé瀺äŸã解説ããã芧ãã ããã
ãŸãéå»ã«é瀺ããäžèšã®èšç»ã«é¢ãã鲿ãé瀺ããããšãæ±ããããŠããŸãã
1-5 ã¬ãžãªãšã³ã¹
æ°åé¢é£ã®ãªã¹ã¯ã«å¯ŸããæŠç¥ã®æ°åã¬ãžãªãšã³ã¹ã«é¢ããæ å ±é瀺ã«ã€ããŠã®è©³çްãèŠå®ãããŠããŸããSSBJã¯ã¬ãžãªãšã³ã¹ãããµã¹ããããªãã£é¢é£ã®ãªã¹ã¯ããçããäžç¢ºå®æ§ã«å¯Ÿå¿ããäŒæ¥ã®èœåããšå®çŸ©ããŠãããèæ¡ã§ã¯ãã®æ å ±ãæè³å®¶ãã客芳çã«çè§£ã§ããããã«äŒæ¥ã«éç€ºãæ±ããŠããŸãã
ã¬ãžãªãšã³ã¹ã®è©äŸ¡ã¯ãæ°åé¢é£ã®ã·ããªãªåæãçšããæ°åé¢é£ãªã¹ã¯ãšæ©äŒã«çŠç¹ãåœãŠãŠè¡ãå¿ èŠããããŸãã
ãŸããã·ããªãªåæã¯å ±åæéããšã«å®æœããå¿ èŠã¯ç¡ãã§ãããã¬ãžãªãšã³ã¹è©äŸ¡ã¯ååãšããŠå ±åæéããšã«å®æœããªããã°ãªããªããšãããŠããŸãã
ãã ããåœå§å¡äŒãå ¬è¡šããä»ã®ããŒãå¥åºæºã«ãããŠå ·äœçãªå®ããååšããããã€ã¬ãžãªãšã³ã¹ã®è©äŸ¡çµæã«ã€ããŠãåå ±åæéã«ãããè©äŸ¡çµæãšå€§ããçžéããªãããšãèŠèŸŒãŸããå Žåãåå ±åæéã«ãããã¬ãžãªãšã³ã¹ã®è©äŸ¡çµæã«åºã¥ãé瀺ãè¡ãããšãã§ããŸãã
TCFDã®é瀺å 容ãšç°ãªãç¹
çã»äžã»é·æã§ã®ãªã¹ã¯åã³æ©äŒãèå¥ããç¹ã«ã€ããŠã¯TCFDæèšãšåæ§ã§ããããã®èå¥ã«ã¯ãç£æ¥å¥ã¬ã€ãã³ã¹ããåç §ããå¿ èŠãããç¹ãã·ããªãªåæãã¬ãžãªãšã³ã¹è©äŸ¡ã«çšããå¿ èŠãããç¹ãSSBJåºæºæ¡ã§ã¯æ°ãã«æ±ããããŸãã
SSBJ ãµã¹ããããªãã£é瀺ã®å¯Ÿè±¡äŒæ¥ãšé©çšææ
éèåºã¯ãä»åŸãµã¹ããããªãã£éç€ºåºæºããã©ã€ã äžå ŽäŒæ¥ã«é©çšããæ¹éã瀺ããŠãããå ¬éèæ¡ã«ã€ããŠãããã®äŒæ¥ãå¯Ÿè±¡ã«æèŠãæ±ããŠããŸãã7æ31æ¥ãŸã§ã®æèŠåéãçµãŠã2025幎3ææ«ãŸã§ã«ç¢ºå®ããåºæºãå ¬éãããèŠèŸŒã¿ã§ãã
ãŸãéèåºã¯éè審è°äŒå ã«ããµã¹ããããªãã£æ å ±ã®ä¿¡é Œæ§ç¢ºä¿ãšä¿èšŒã«é¢ããã¯ãŒãã³ã°ã»ã°ã«ãŒãããæ°èšããå¯Ÿè±¡äŒæ¥ãšé©çšææã«ã€ããŠè°è«ããŠããŸãã
ããã§ã¯ä»¥äžã®ãããªææ¡ã瀺ãããŠããŸãã

äžè¬åºæºæ¡ã¯ãå ¬è¡šæ¥ä»¥åŸçµäºããå¹Žæ¬¡å ±åæéã«ä¿ããµã¹ããããªãã£é¢é£è²¡åé瀺ããé©çšããããšãã§ãããã®å Žåãé©çšåºæºåã³æ°ååºæºãåæã«é©çšããªããã°ãªããªããšãããŠããŸãã
ãŸãèšèŒå ŽæãšããŠã¯ãæäŸ¡èšŒåžå ±åæžã«èšèŒããããšãäžè¬çã§ãããšæ³å®ãããŸãã
ã»æ³ä»€ãæå ±ã§ã®é瀺ãçŠæ¢ããŠãããŸãã¯ãä»ã®ã¿ã€ãã³ã°ãèšèŒå Žæã容èªããŠããå Žåã¯æå ±ãšç°ãªãã¿ã€ãã³ã°ã§ã®é瀺ãèªãããã
ã»ããŒãå¥åºæºã§å®ãããªãå Žåã«ã¯é¢é£ãã財å諞衚ãšåãå ±åæéã察象ãšãã
SSBJ çµéæªçœ®
äžè¬åºæºæ¡ã®é©çšå幎床ã®å¹Žæ¬¡å ±åæéã«ã¯ãæ¯èŒæ å ±ãé瀺ããªãããšãå¯èœã§ãããšãããŠããŸããããã«é©çšåºæºã®çµéæªçœ®ãçšããŠãåå¹ŽåºŠã«æ°ååºæºã«åŸã£ãŠæ°åé¢é£ã®ãªã¹ã¯ããã³æ©äŒã®æ å ±ã®ã¿ãé瀺ããå Žåã2幎ç®ã®å¹Žæ¬¡å ±åæéã«ã¯ãæ°åé¢é£ã®ãªã¹ã¯ããã³æ©äŒä»¥å€ã®ãµã¹ããããªãã£é¢é£ã®ãªã¹ã¯ããã³æ©äŒã«é¢ããæ¯èŒæ å ±ãé瀺ããªãããšãå¯èœã§ãã

ãŸãšã
TCFDã®ç§»è¡ãæ°ããªåœééç€ºåºæºã®çºè¡šãæ¥æ¬ã®å¯Ÿå¿ïŒSSBJã®èšç«ãæ°ããéç€ºåºæºã®æ€èšïŒãªã©ãæ°åå€å察çã®åãã¯åžžã«å€åããŠããŸãããããã®å€åã«äŒŽããäŒæ¥ãæ°åå€å察çãé²ããäžã§æ±ãããã察å¿ãå€åããŠããŸãã
2025幎3æã«å ¬éäºå®ãªã®ã§ãä»åŸãã¢ããããŒããããæ å ±ãæ³šèŠããŠããããšã倧åã§ãããªã¯ããã§ã¯ä»åŸæ å ±ãæŽæ°ããæ¬¡ç¬¬ã玹ä»ããŠããäºå®ã§ãã
åè¿°ã®ãšãããTCFDã®æ çµã¿ã¯çŸåšã§ãæå¹ã§ããæªå¯Ÿå¿ã®äŒæ¥ã¯ããŸãTCFDã«æºæ ããæ å ±éç€ºãæºåããããšãéèŠã§ãããã§ã«å¯Ÿå¿ããŠããäŒæ¥ã¯ãçŸåšã®é瀺å 容ãããšã«ãIFRS S1ãS2ãžã®å¯Ÿå¿ãé²ããããšãæ±ããããŸããããã«ã¯ãæ©é¢æè³å®¶ãªã©ã®ã¹ããŒã¯ãã«ããŒããã®èŠè«ããèªç€Ÿã®çµå¶æŠç¥ã«æ²¿ã£ãæ å ±é瀺ãé²ããããšãå«ãŸããŸãã
次ã®èšäºã¯ãã¡ã
âSSBJ ãµã¹ããããªãã£éç€ºåºæºã®èæ¡ãå
¬è¡š ãææšãšç®æšãã®èŠæ±äºé
ãŸãšããPart3ã
ãµã¹ããããªãã£ã®æ°åºæºãISSBãšã¯ïŒ
ããã®ãã¯ã€ãããŒããŒã«å«ãŸããå
容ã
ã»äž»èŠãªæ
å ±é瀺ã€ãã·ã¢ããïŒISSB,TCFD,CDP,ESRSãªã©ïŒã®é¢ä¿æ§ãäžæ¬æŽç
ã»ISSBã®æŠèŠã察象ãšçŸ©åã¬ãã«ãèšç«èæ¯ãŸã§è©³çްã«è§£èª¬
ã»IFRSãS1,S2æçµæ¡ã®æŠèŠãé
ç®ããšã«è§£èª¬

åè
[1] IFRSã2023 – Issued Standardsã
[2] SBBJããµã¹ããããªãã£åºæºå§å¡äŒããµã¹ããããªãã£éç€ºåºæºã®å
¬éèæ¡ãå
¬è¡šã
[3] SBBJ ããµã¹ããããªãã£é瀺ããŒãå¥åºæºå
¬éèæ¡ç¬¬ 1 å· äžè¬éç€ºåºæºïŒæ¡ïŒã
[4] éèåºã第ïŒå éè審è°äŒ ãµã¹ããããªãã£æ
å ±ã®é瀺㚠ä¿èšŒã®ããæ¹ã«é¢ããã¯ãŒãã³ã°ã»ã°ã«ãŒãã
ãªã¯ããã®æ¯æŽã«ã€ããŠ
åŒç€Ÿã¯ISSB(TCFD)é瀺ãScope1,2,3ç®å®ã»åæžãCDPåçãCFPç®å®ãç ä¿®äºæ¥çãè¡ã£ãŠããŸãã
ã客æ§ã«åãããæè»æ§ã®é«ããæ¯æŽåœ¢æ
ã§ãçŽè¿2幎éã®ç·åæºè¶³åºŠã¯94%以äžãšãªã£ãŠãããŸãã
貎瀟ããŒããããäœæããã¹ããã察å¿ãŸã§ã次幎床å
補åãžåãããµãŒãã¹èšèšãé§äœ¿ããå¹
åºããææ¡å·®ãäžããŠãããŸãã
課é¡ã«åãããæ
å ±æäŸããµãŒãã¹å
容ã®ã説æããèŠç©ãäŸé Œãéæåãä»ããŠãããŸãã®ã§ããæ°è»œã«ãçžè«ãã ããã
âãååããã©ãŒã
ã¡ãŒã«ãã¬ãžã³ç»é²
æ
åœè
æ§ãæŒãããã¹ãææ°ååãåãããã¥ãŒã¹èšäºãã
æ·±ãçè§£ããŠãããããããã¯ã解説ããã³ã©ã èšäºã宿çã«ãå±ãããŸãã