{"id":2298,"date":"2026-10-20T12:51:36","date_gmt":"2026-10-20T10:51:36","guid":{"rendered":"https:\/\/www.controlaudit.es\/?page_id=2298"},"modified":"2026-10-27T17:51:39","modified_gmt":"2026-10-27T16:51:39","slug":"%e3%82%b5%e3%82%b9%e3%83%86%e3%83%8a%e3%83%93%e3%83%aa%e3%83%86%e3%82%a3%e6%a4%9c%e8%a8%bc","status":"publish","type":"page","link":"https:\/\/www.controlaudit.es\/ja\/%e3%82%b5%e3%83%bc%e3%83%93%e3%82%b9\/%e3%82%b5%e3%82%b9%e3%83%86%e3%83%8a%e3%83%93%e3%83%aa%e3%83%86%e3%82%a3%e6%a4%9c%e8%a8%bc\/","title":{"rendered":"\u975e\u8ca1\u52d9\u60c5\u5831\u5831\u544a\u66f8\u3068\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u66f8\u306e\u4f5c\u6210\u652f\u63f4\u30fb\u691c\u8a3c"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2298\" class=\"elementor elementor-2298 elementor-36\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6cf3d8c e-con-full ca-sec ca-hero ca-left e-flex e-con 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class=\"k\">\u8981\u70b9<\/b>\u975e\u8ca1\u52d9\u60c5\u5831\u5831\u544a\u66f8\uff08EINF\uff09\u306f\u3001\u30b9\u30da\u30a4\u30f3\u3067\u306f\u5f93\u696d\u54e1250\u4eba\u8d85\u306e\u4f1a\u793e\u306e\u3046\u3061\u3001\u793e\u4f1a\u7684\u5f71\u97ff\u5ea6\u306e\u9ad8\u3044\u4e8b\u696d\u4f53\uff08EIP\uff09\u3067\u3042\u308b\u304b\u3001\u7dcf\u8cc7\u75232,000\u4e07\u30e6\u30fc\u30ed\u8d85\u307e\u305f\u306f\u58f2\u4e0a\u9ad84,000\u4e07\u30e6\u30fc\u30ed\u8d85\u306e\u4f1a\u793e\u306b\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u304a\u308a\u3001\u72ec\u7acb\u3057\u305f\u4fdd\u8a3c\u696d\u52d9\u63d0\u4f9b\u8005\u306b\u3088\u308b\u691c\u8a3c\u304c\u5fc5\u8981\u3067\u3059\uff08\u6cd5\u5f8b\u7b2c11\/2018\u53f7\u306b\u3088\u308b\u6539\u6b63\u5f8c\u306e\u300c\u5546\u6cd5\u5178\u300d\u7b2c49\u6761\u304a\u3088\u3073\u30b9\u30da\u30a4\u30f3\u300c\u8cc7\u672c\u4f1a\u793e\u6cd5\u300d\u7b2c262\u6761\u7b2c5\u9805\uff09\u3002EU\u300c\u4f01\u696d\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u6307\u4ee4\u300d\uff08CSRD\uff09\u306f\u300c\u30aa\u30e0\u30cb\u30d0\u30b9I\u6307\u4ee4\u300d\u306b\u3088\u308a\u5bfe\u8c61\u304c\u7e2e\u5c0f\u3055\u308c\u307e\u3057\u305f\u304c\uff08\u5f93\u696d\u54e11,000\u4eba\u8d85\u304b\u30644\u51045,000\u4e07\u30e6\u30fc\u30ed\u8d85\uff09\u3001\u30b9\u30da\u30a4\u30f3\u3067\u306f\u307e\u3060\u56fd\u5185\u6cd5\u5316\u3055\u308c\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u73fe\u5728\u3082\u5f15\u304d\u7d9a\u304dEINF\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002ESG\u30c7\u30fc\u30bf\u306e\u63d0\u4f9b\u3092\u6c42\u3081\u3089\u308c\u308b\u4e2d\u5c0f\u4f01\u696d\u306b\u306f\u3001\u4efb\u610f\u57fa\u6e96VSME\u306e\u5229\u7528\u304c\u63a8\u5968\u3055\u308c\u307e\u3059\u3002\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ad8a753 elementor-widget elementor-widget-html\" data-id=\"ad8a753\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<p class=\"ca-rev\"><span class=\"ca-rev-ic\" aria-hidden=\"true\">\u2713<\/span><span>Controlaudit\u306e\u76e3\u67fb\u30c1\u30fc\u30e0\u304c\u78ba\u8a8d \u00b7 ROAC\u767b\u9332\u756a\u53f7S1604\u306e\u76e3\u67fb\u4e8b\u52d9\u6240 \u00b7 2026\u5e7410\u670813\u65e5\u66f4\u65b0<\/span><\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ae0e684 elementor-widget elementor-widget-html\" data-id=\"ae0e684\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"que-es\">\u696d\u52d9\u306e\u5185\u5bb9<\/h2><p><strong>\u975e\u8ca1\u52d9\u60c5\u5831\u5831\u544a\u66f8\uff08EINF\uff09<\/strong>\u306f\u3001\u7d4c\u55b6\u5831\u544a\u66f8\u306e\u4e00\u90e8\u3001\u307e\u305f\u306f\u305d\u306e\u4e00\u90e8\u3092\u69cb\u6210\u3059\u308b\u72ec\u7acb\u3057\u305f\u5831\u544a\u66f8\u3067\u3001\u4f1a\u793e\u304c\u81ea\u3089\u306e\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u3001\u306a\u3089\u3073\u306b\u74b0\u5883\u3001\u793e\u4f1a\u3001\u5f93\u696d\u54e1\u3001\u4eba\u6a29\u306e\u5c0a\u91cd\u3001\u6c5a\u8077\u30fb\u8d08\u53ce\u8cc4\u306e\u9632\u6b62\u306b\u95a2\u3059\u308b\u65b9\u91dd\u3001\u30ea\u30b9\u30af\u3001\u6307\u6a19\u3092\u8aac\u660e\u3059\u308b\u3082\u306e\u3067\u3059\u3002\u4f1a\u793e\u306b\u95a2\u3059\u308b\u60c5\u5831\uff08\u6301\u7d9a\u53ef\u80fd\u306a\u958b\u767a\u3078\u306e\u30b3\u30df\u30c3\u30c8\u30e1\u30f3\u30c8\u3001\u4ed5\u5165\u5148\u3001\u6d88\u8cbb\u8005\u3001\u7a0e\u52d9\u60c5\u5831\uff09\u3082\u542b\u307f\u307e\u3059\u3002\u30b9\u30da\u30a4\u30f3\u300c\u5546\u6cd5\u5178\u300d\u7b2c49\u6761\u7b2c6\u9805\u306b\u898f\u5b9a\u3055\u308c\u3066\u304a\u308a\u3001\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u3064\u3044\u3066\u306f\u30b9\u30da\u30a4\u30f3\u300c\u8cc7\u672c\u4f1a\u793e\u6cd5\u300d\u7b2c262\u6761\u7b2c5\u9805\u304c\u540c\u6761\u3092\u6e96\u7528\u3057\u3066\u3044\u307e\u3059\u3002<\/p><p>\u6cd5\u5f8b\u306f\u3001\u3053\u306e\u60c5\u5831\u304c<strong>\u72ec\u7acb\u3057\u305f\u4fdd\u8a3c\u696d\u52d9\u63d0\u4f9b\u8005\u306b\u3088\u308b\u691c\u8a3c<\/strong>\u3092\u53d7\u3051\u308b\u3053\u3068\u3092\u6c42\u3081\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306f\u4f1a\u8a08\u76e3\u67fb\u3068\u306f\u5225\u306e\u696d\u52d9\u3067\u3059\u3002\u4f1a\u8a08\u76e3\u67fb\u4eba\u306f\u3001EINF\u304c\u7d4c\u55b6\u5831\u544a\u66f8\u306b\u542b\u307e\u308c\u3066\u3044\u308b\u304b\u3001\u7d4c\u55b6\u5831\u544a\u66f8\u304c\u72ec\u7acb\u3057\u305f\u5831\u544a\u66f8\u306b\u8a00\u53ca\u3057\u3066\u3044\u308b\u3053\u3068\u306e\u307f\u3092\u78ba\u8a8d\u3057\u307e\u3059\uff08\u6cd5\u5f8b\u7b2c22\/2015\u53f7\u300c\u4f1a\u8a08\u76e3\u67fb\u6cd5\u300d\u7b2c5\u6761\u7b2c1\u9805f\u53f7\uff09\u3002\u4e00\u65b9\u3001\u691c\u8a3c\u3067\u306f\u5185\u5bb9\u3068\u305d\u306e\u88cf\u4ed8\u3051\u3092\u30ec\u30d3\u30e5\u30fc\u3057\u307e\u3059\u3002<\/p><p>Controlaudit\u306f\u4e8c\u3064\u306e\u9762\u3067\u696d\u52d9\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002EINF\u3084\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u66f8\u306e<strong>\u4f5c\u6210<\/strong>\uff08\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u5206\u6790\u3001\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306e\u9078\u629e\u3001\u6307\u6a19\u3001\u6587\u66f8\u4f5c\u6210\uff09\u3092\u652f\u63f4\u3057\u3001\u5f53\u4e8b\u52d9\u6240\u304c\u4f5c\u6210\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u306f<strong>\u72ec\u7acb\u3057\u305f\u691c\u8a3c<\/strong>\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002\u540c\u3058\u60c5\u5831\u306b\u3064\u3044\u3066\u4e21\u65b9\u3092\u884c\u3046\u3053\u3068\u306f\u6c7a\u3057\u3066\u3042\u308a\u307e\u305b\u3093\u3002\u81ea\u3089\u306e\u696d\u52d9\u3092\u30ec\u30d3\u30e5\u30fc\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u305f\u3081\u3067\u3059\u3002<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-27f9ea1 elementor-widget elementor-widget-html\" data-id=\"27f9ea1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"para-quien\">\u5bfe\u8c61\u3068\u306a\u308b\u304a\u5ba2\u69d8<\/h2><\/div><ul class=\"ca-checks\"><li>\u5f93\u696d\u54e1250\u4eba\u8d85\u3067\u30012\u671f\u9023\u7d9a\u3057\u3066\u7dcf\u8cc7\u75232,000\u4e07\u30e6\u30fc\u30ed\u8d85\u307e\u305f\u306f\u58f2\u4e0a\u9ad84,000\u4e07\u30e6\u30fc\u30ed\u8d85\u3068\u306a\u308a\u3001EINF\u306e\u8a18\u8f09\u3068\u691c\u8a3c\u304c\u5fc5\u8981\u306a\u8cc7\u672c\u4f1a\u793e\u3002<\/li><li>\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3057\u3001\u9023\u7d50EINF\u3092\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u30b0\u30eb\u30fc\u30d7\uff08\u300c\u5546\u6cd5\u5178\u300d\u7b2c49\u6761\u7b2c5\u9805\uff09\u3002<\/li><li>\u4e2d\u5c0f\u4f01\u696d\u306b\u8a72\u5f53\u3057\u306a\u3044\u3001\u5f93\u696d\u54e1250\u4eba\u8d85\u306e\u793e\u4f1a\u7684\u5f71\u97ff\u5ea6\u306e\u9ad8\u3044\u4e8b\u696d\u4f53\u3002<\/li><li>\u300c\u30aa\u30e0\u30cb\u30d0\u30b9I\u6307\u4ee4\u300d\u5f8c\u306eCSRD\u306e\u56fd\u5185\u6cd5\u5316\u304c\u3069\u306e\u3088\u3046\u306b\u5f71\u97ff\u3059\u308b\u304b\u3092\u4e8b\u524d\u306b\u628a\u63e1\u3057\u305f\u3044\u4f01\u696d\u3002<\/li><li>\u9867\u5ba2\u3001\u91d1\u878d\u6a5f\u95a2\u3001\u8cb7\u3044\u624b\u304b\u3089ESG\u306b\u95a2\u3059\u308b\u8cea\u554f\u7968\u3092\u53d7\u3051\u53d6\u308a\u3001\u6574\u7406\u3055\u308c\u305fVSME\u5831\u544a\u66f8\u3067\u56de\u7b54\u3057\u305f\u3044\u4e2d\u5c0f\u4f01\u696d\u3002<\/li><\/ul>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-44d60cd elementor-widget elementor-widget-html\" data-id=\"44d60cd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"marco-legal\">\u6cd5\u7684\u67a0\u7d44\u307f<\/h2><p><strong>\u73fe\u5728EINF\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u4f1a\u793e\u3002<\/strong>\u6cd5\u5f8b\u7b2c11\/2018\u53f7\u306b\u3088\u308b\u6539\u6b63\u5f8c\u306eLSC\u7b2c262\u6761\u7b2c5\u9805\u304a\u3088\u3073\u300c\u5546\u6cd5\u5178\u300d\u7b2c49\u6761\u7b2c5\u9805\u306f\u3001\u5f53\u521d\u3001\u57fa\u6e96\u3092\u5f93\u696d\u54e1500\u4eba\u8d85\u3068\u3057\u3066\u3044\u307e\u3057\u305f\u3002\u540c\u6cd5\u306e\u7d4c\u904e\u898f\u5b9a\u7b2c3\u9805\u306f\u3001\u65bd\u884c\uff082018\u5e7412\u670830\u65e5\uff09\u304b\u30893\u5e74\u7d4c\u904e\u5f8c\u3001\u7fa9\u52d9\u306e\u5bfe\u8c61\u3092<strong>\u5f93\u696d\u54e1250\u4eba\u8d85<\/strong>\u306e\u4f1a\u793e\u306e\u3046\u3061\u3001\u793e\u4f1a\u7684\u5f71\u97ff\u5ea6\u306e\u9ad8\u3044\u4e8b\u696d\u4f53\uff08EU\u6307\u4ee42013\/34\/EU\u306b\u304a\u3051\u308b\u4e2d\u5c0f\u4f01\u696d\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3092\u9664\u304f\uff09\u3067\u3042\u308b\u304b\u30012\u671f\u9023\u7d9a\u3057\u3066\u5404\u671f\u672b\u65e5\u306b<strong>\u7dcf\u8cc7\u75232,000\u4e07\u30e6\u30fc\u30ed\u8d85<\/strong>\u307e\u305f\u306f<strong>\u58f2\u4e0a\u9ad84,000\u4e07\u30e6\u30fc\u30ed\u8d85<\/strong>\u306e\u5c11\u306a\u304f\u3068\u3082\u4e00\u65b9\u3092\u6e80\u305f\u3059\u4f1a\u793e\u306b\u62e1\u5927\u3057\u307e\u3057\u305f\u30022\u671f\u9023\u7d9a\u3057\u3066\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u304f\u306a\u3063\u305f\u5834\u5408\u3001\u7fa9\u52d9\u306f\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p><p><strong>\u5185\u5bb9\u3001\u627f\u8a8d\u3001\u691c\u8a3c\u3002<\/strong>\u300c\u5546\u6cd5\u5178\u300d\u7b2c49\u6761\u7b2c6\u9805\u306f\u6700\u4f4e\u9650\u306e\u8a18\u8f09\u5185\u5bb9\u3092\u5b9a\u3081\u3001\u56fd\u5185\u3001EU\u307e\u305f\u306f\u56fd\u969b\u7684\u306a\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306b\u6e96\u62e0\u3059\u308b\u3053\u3068\uff08\u3069\u308c\u3092\u7528\u3044\u305f\u304b\u3092\u660e\u793a\uff09\u3001\u5831\u544a\u66f8\u3092\u682a\u4e3b\u7dcf\u4f1a\u306e\u72ec\u7acb\u3057\u305f\u8b70\u984c\u3068\u3057\u3066\u63d0\u51fa\u3059\u308b\u3053\u3068\u3001\u60c5\u5831\u304c\u72ec\u7acb\u3057\u305f\u4fdd\u8a3c\u696d\u52d9\u63d0\u4f9b\u8005\u306e\u691c\u8a3c\u3092\u53d7\u3051\u308b\u3053\u3068\u3092\u6c42\u3081\u3066\u3044\u307e\u3059\u3002\u7b2c49\u6761\u7b2c7\u9805\u306f\u3001\u540c\u3058\u627f\u8a8d\u30fb\u5bc4\u8a17\u5236\u5ea6\u306b\u670d\u3059\u308b\u72ec\u7acb\u3057\u305f\u5831\u544a\u66f8\u3092\u8a8d\u3081\u3066\u3044\u307e\u3059\u3002<\/p><p><strong>CSRD\u3068\u30aa\u30e0\u30cb\u30d0\u30b9I\u6307\u4ee4\u3002<\/strong>2026\u5e742\u670824\u65e5\u4ed8EU\u6307\u4ee42026\/470\u306f\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u306e\u958b\u793a\u7fa9\u52d9\u3092\u30012027\u5e741\u67081\u65e5\u4ee5\u964d\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u3064\u3044\u3066\u3001\u58f2\u4e0a\u9ad8\uff08\u7d14\u984d\uff094\u51045,000\u4e07\u30e6\u30fc\u30ed\u8d85<em>\u304b\u3064<\/em>\u5e73\u5747\u5f93\u696d\u54e1\u65701,000\u4eba\u8d85\u306e\u4f01\u696d\u306b\u9650\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u90e8\u5206\u306e\u56fd\u5185\u6cd5\u5316\u671f\u9650\u306f2027\u5e743\u670819\u65e5\u3067\u3059\u3002\u30b9\u30da\u30a4\u30f3\u3067\u306f\u3001\u300c\u4f01\u696d\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u6848\u300d\uff08121\/000038\uff09\u304c\u3001\u56fd\u4f1a\u306e\u89e3\u6563\uff08<a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2026-20742\" target=\"_blank\" rel=\"noopener\">\u52c5\u4ee4\u7b2c806\/2026\u53f7<\/a>\uff09\u306b\u3088\u308a2026\u5e7410\u67086\u65e5\u306b\u5ec3\u6848\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u65b0\u305f\u306a\u6cd5\u5f8b\u304c\u5236\u5b9a\u3055\u308c\u308b\u307e\u3067\u306f\u3001<strong>\u6cd5\u5f8b\u7b2c11\/2018\u53f7\u306b\u57fa\u3065\u304fEINF\u304c\u5f15\u304d\u7d9a\u304d\u6709\u52b9<\/strong>\u3067\u3059\u3002<\/p><\/div><div class=\"ca-table\"><table><thead><tr><th>\u4e8b\u9805<\/th><th>\u6839\u62e0\u6cd5\u4ee4<\/th><th>\u5185\u5bb9<\/th><\/tr><\/thead><tbody><tr><th scope=\"row\">\u5f93\u696d\u54e1250\u4eba\u8d85\u3067\u3001\u7dcf\u8cc7\u75232,000\u4e07\u30e6\u30fc\u30ed\u8d85\u307e\u305f\u306f\u58f2\u4e0a\u9ad84,000\u4e07\u30e6\u30fc\u30ed\u8d85\u306e\u4f1a\u793e\uff082\u671f\u9023\u7d9a\uff09<\/th><td>LSC\u7b2c262\u6761\u7b2c5\u9805\u3001\u6cd5\u5f8b\u7b2c11\/2018\u53f7\u7d4c\u904e\u898f\u5b9a\u7b2c3\u9805<\/td><td>\u7d4c\u55b6\u5831\u544a\u66f8\u307e\u305f\u306f\u72ec\u7acb\u3057\u305f\u5831\u544a\u66f8\u306bEINF\u3092\u8a18\u8f09\u3057\u3001\u72ec\u7acb\u3057\u305f\u4fdd\u8a3c\u696d\u52d9\u63d0\u4f9b\u8005\u304c\u691c\u8a3c<\/td><\/tr><tr><th scope=\"row\">\u540c\u3058\u8981\u4ef6\u3092\u6e80\u305f\u3059\u9023\u7d50\u7fa9\u52d9\u306e\u3042\u308b\u30b0\u30eb\u30fc\u30d7<\/th><td>\u300c\u5546\u6cd5\u5178\u300d\u7b2c49\u6761\u7b2c5\u9805\u301c\u7b2c7\u9805<\/td><td>\u9023\u7d50EINF\u3002\u682a\u4e3b\u7dcf\u4f1a\u306e\u72ec\u7acb\u3057\u305f\u8b70\u984c<\/td><\/tr><tr><th scope=\"row\">EINF\u7fa9\u52d9\u306e\u3042\u308b\u4f1a\u793e\u306e\u4f1a\u8a08\u76e3\u67fb<\/th><td>\u6cd5\u5f8b\u7b2c22\/2015\u53f7\u7b2c5\u6761\u7b2c1\u9805f\u53f7<\/td><td>\u76e3\u67fb\u4eba\u306fEINF\u304c\u8a18\u8f09\u307e\u305f\u306f\u53c2\u7167\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u306e\u307f\u3092\u78ba\u8a8d<\/td><\/tr><tr><th scope=\"row\">\u5f93\u696d\u54e11,000\u4eba\u8d85\u304b\u3064\u58f2\u4e0a\u9ad84\u51045,000\u4e07\u30e6\u30fc\u30ed\u8d85\u306e\u4f01\u696d<\/th><td>EU\u6307\u4ee42026\/470\uff08\u56fd\u5185\u6cd5\u5316\u524d\uff09<\/td><td>\u30b9\u30da\u30a4\u30f3\u304c\u56fd\u5185\u6cd5\u5316\u3057\u305f\u6642\u70b9\u3067\u3001CSRD\u306b\u6e96\u62e0\u3057\u305f\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u66f8<\/td><\/tr><tr><th scope=\"row\">\u6cd5\u7684\u7fa9\u52d9\u306e\u306a\u3044\u4e2d\u5c0f\u4f01\u696d\u306e\u4ed5\u5165\u5148<\/th><td>\u4efb\u610f\u57fa\u6e96VSME<\/td><td>\u9867\u5ba2\u3001\u9280\u884c\u3001\u6295\u8cc7\u5bb6\u306b\u56de\u7b54\u3059\u308b\u305f\u3081\u306e\u4efb\u610f\u306e\u5831\u544a\u66f8<\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2c82feb elementor-widget elementor-widget-html\" data-id=\"2c82feb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"incluye\">\u30b5\u30fc\u30d3\u30b9\u5185\u5bb9<\/h2><\/div><div class=\"ca-inc\"><div><h3>\u7fa9\u52d9\u306e\u6709\u7121\u306e\u5224\u5b9a<\/h3><p>\u76f4\u8fd12\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u3092\u3082\u3068\u306b\u3001EINF\u306e\u7fa9\u52d9\u304c\u3042\u308b\u304b\u3001\u30b0\u30eb\u30fc\u30d7\u306b\u3088\u308b\u514d\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u304b\u3001\u30aa\u30e0\u30cb\u30d0\u30b9I\u306e\u57fa\u6e96\u306b\u3088\u308bCSRD\u306e\u56fd\u5185\u6cd5\u5316\u304c\u3069\u306e\u3088\u3046\u306b\u5f71\u97ff\u3059\u308b\u304b\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p><\/div><div><h3>\u975e\u8ca1\u52d9\u60c5\u5831\u5831\u544a\u66f8\uff08\u6cd5\u5f8b\u7b2c11\/2018\u53f7\uff09<\/h3><p>\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u5206\u6790\u3001\u6e96\u62e0\u3059\u308b\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306e\u9078\u629e\u3001\u6307\u6a19\u306e\u5b9a\u7fa9\u3001\u30c7\u30fc\u30bf\u306e\u53ce\u96c6\u3001EINF\u307e\u305f\u306f\u72ec\u7acb\u3057\u305f\u5831\u544a\u66f8\u306e\u4f5c\u6210\u3092\u3001\u7d4c\u55b6\u5831\u544a\u66f8\u304a\u3088\u3073\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3068\u9023\u643a\u3057\u3066\u884c\u3044\u307e\u3059\u3002<\/p><\/div><div><h3>\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u66f8\uff08CSRD\uff09<\/h3><p>\u65b0\u305f\u306a\u57fa\u6e96\u3092\u4e0a\u56de\u308b\u4f01\u696d\u306b\u3064\u3044\u3066\u3001\u6b27\u5dde\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u57fa\u6e96\u306b\u5bfe\u3059\u308b\u30ae\u30e3\u30c3\u30d7\u5206\u6790\u3092\u884c\u3044\u3001\u30c7\u30fc\u30bf\u30b7\u30b9\u30c6\u30e0\u3068\u7d71\u5236\u3092\u9069\u5fdc\u3055\u305b\u308b\u305f\u3081\u306e\u30ed\u30fc\u30c9\u30de\u30c3\u30d7\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002<\/p><\/div><div><h3>ESG\u306e\u72ec\u7acb\u3057\u305f\u691c\u8a3c<\/h3><p>EINF\u3084\u4efb\u610f\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u66f8\u3092\u691c\u8a3c\u3057\u307e\u3059\u3002\u30c7\u30fc\u30bf\u53ce\u96c6\u30d7\u30ed\u30bb\u30b9\u306e\u30ec\u30d3\u30e5\u30fc\u3001\u6307\u6a19\u306b\u95a2\u3059\u308b\u30c6\u30b9\u30c8\u3001\u8cac\u4efb\u8005\u3078\u306e\u30a4\u30f3\u30bf\u30d3\u30e5\u30fc\u3092\u884c\u3044\u3001\u72ec\u7acb\u3057\u305f\u691c\u8a3c\u5831\u544a\u66f8\u3092\u767a\u884c\u3057\u307e\u3059\u3002<\/p><\/div><div><h3>\u4e2d\u5c0f\u4f01\u696d\u5411\u3051VSME\u5831\u544a\u66f8<\/h3><p>\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u4efb\u610f\u57fa\u6e96\uff08\u30d9\u30fc\u30b7\u30c3\u30af\u30fb\u30e2\u30b8\u30e5\u30fc\u30eb\u307e\u305f\u306f\u5305\u62ec\u30e2\u30b8\u30e5\u30fc\u30eb\uff09\u306b\u6e96\u62e0\u3057\u305f\u5831\u544a\u66f8\u3092\u4f5c\u6210\u3057\u3001\u9867\u5ba2\u3001\u8cc7\u91d1\u63d0\u4f9b\u8005\u3001\u6295\u8cc7\u5bb6\u304b\u3089\u306e\u8cea\u554f\u7968\u3078\u306e\u5171\u901a\u306e\u56de\u7b54\u3068\u3057\u3066\u6d3b\u7528\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u307e\u3059\u3002<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-72552e4 elementor-widget elementor-widget-html\" data-id=\"72552e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"como-trabajamos\">\u696d\u52d9\u306e\u9032\u3081\u65b9<\/h2><\/div><ol class=\"ca-steps ca-steps-n\"><li><b>01<\/b><h3>\u521d\u56de\u6253\u5408\u305b\u3068\u7fa9\u52d9\u306e\u5206\u6790<\/h3><p>\u898f\u6a21\u3001\u30b0\u30eb\u30fc\u30d7\u69cb\u6210\u3001\u7b2c\u4e09\u8005\u304b\u3089\u306e\u8981\u6c42\u3092\u78ba\u8a8d\u3057\u3001\u696d\u52d9\u304c\u4f5c\u6210\u652f\u63f4\u304b\u691c\u8a3c\u304b\u3092\u78ba\u5b9a\u3057\u307e\u3059\u3002\u53d7\u5631\u524d\u306b\u72ec\u7acb\u6027\u3092\u691c\u8a0e\u3057\u307e\u3059\u3002\u76ee\u5b89\uff1a1\u301c2\u9031\u9593\u3002<\/p><\/li><li><b>02<\/b><h3>\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u5206\u6790\u3068\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af<\/h3><p>\u4e8b\u696d\u3068\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u306b\u3068\u3063\u3066\u91cd\u8981\u306a\u4e8b\u9805\u3092\u7279\u5b9a\u3057\u3001\u5831\u544a\u66f8\u3067\u5f15\u7528\u3059\u308b\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3092\u5408\u610f\u3057\u307e\u3059\u3002\u76ee\u5b89\uff1a2\u301c4\u9031\u9593\u3002<\/p><\/li><li><b>03<\/b><h3>\u30c7\u30fc\u30bf\u3068\u6307\u6a19\u306e\u53ce\u96c6<\/h3><p>\u5404\u5206\u91ce\uff08\u4eba\u4e8b\u3001\u74b0\u5883\u3001\u8cfc\u8cb7\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\uff09\u306e\u8cac\u4efb\u8005\u3068\u5354\u50cd\u3057\u3001\u60c5\u5831\u6e90\u3068\u8a08\u7b97\u3092\u6587\u66f8\u5316\u3057\u307e\u3059\u3002\u671f\u672b\u524d\u306b\u7740\u624b\u3059\u308b\u3053\u3068\u3092\u304a\u52e7\u3081\u3057\u307e\u3059\u3002<\/p><\/li><li><b>04<\/b><h3>\u5831\u544a\u66f8\u306e\u4f5c\u6210\u307e\u305f\u306f\u30ec\u30d3\u30e5\u30fc<\/h3><p>EINF\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002\u691c\u8a3c\u696d\u52d9\u306e\u5834\u5408\u306f\u4e8b\u696d\u4f53\u306e\u8349\u6848\u3092\u30ec\u30d3\u30e5\u30fc\u3057\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u524d\u306b\u7d4c\u55b6\u9663\u304c\u4fee\u6b63\u3067\u304d\u308b\u3088\u3046\u6307\u6458\u4e8b\u9805\u3092\u4f1d\u3048\u307e\u3059\u3002<\/p><\/li><li><b>05<\/b><h3>\u691c\u8a3c\u5831\u544a\u66f8<\/h3><p>\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\uff08\u671f\u672b\u304b\u30893\u304b\u6708\u4ee5\u5185\u3001LSC\u7b2c253\u6761\u7b2c1\u9805\uff09\u3068\u682a\u4e3b\u7dcf\u4f1a\u306b\u9593\u306b\u5408\u3046\u3088\u3046\u3001\u5f97\u3089\u308c\u305f\u7d50\u8ad6\u3092\u8a18\u8f09\u3057\u305f\u72ec\u7acb\u3057\u305f\u691c\u8a3c\u5831\u544a\u66f8\u3092\u767a\u884c\u3057\u307e\u3059\u3002<\/p><\/li><\/ol>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f05d6a1 elementor-widget elementor-widget-html\" data-id=\"f05d6a1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"documentacion\">\u5fc5\u8981\u66f8\u985e\u3068\u6210\u679c\u7269<\/h2><\/div><div class=\"ca-docs\"><div><h3>\u3054\u7528\u610f\u3044\u305f\u3060\u304f\u8cc7\u6599<\/h3><ul><li>\u76f4\u8fd12\u5e74\u5ea6\u306e\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u3068\u7d4c\u55b6\u5831\u544a\u66f8<\/li><li>\u5f93\u696d\u54e1\u30c7\u30fc\u30bf\uff1a\u5e73\u5747\u5f93\u696d\u54e1\u6570\u3001\u96c7\u7528\u5951\u7d04\u3001\u5831\u916c\u3001\u6b20\u52e4\u3001\u52b4\u50cd\u707d\u5bb3\u3001\u7814\u4fee<\/li><li>\u30a8\u30cd\u30eb\u30ae\u30fc\u30fb\u6c34\u30fb\u8cc7\u6750\u306e\u6d88\u8cbb\u91cf\u3068\u5149\u71b1\u8cbb\u7b49\u306e\u8acb\u6c42\u66f8<\/li><li>\u6e29\u5ba4\u52b9\u679c\u30ac\u30b9\u6392\u51fa\u91cf\u306e\u30a4\u30f3\u30d9\u30f3\u30c8\u30ea\u307e\u305f\u306f\u7b97\u5b9a\u7d50\u679c\uff08\u3042\u308b\u5834\u5408\uff09<\/li><li>\u793e\u5185\u65b9\u91dd\uff1a\u502b\u7406\u898f\u7a0b\u3001\u8150\u6557\u9632\u6b62\u3001\u5e73\u7b49\u3001\u74b0\u5883\u3001\u8cfc\u8cb7<\/li><li>\u7a0e\u52d9\u60c5\u5831\uff1a\u56fd\u5225\u5229\u76ca\u3001\u7d0d\u4ed8\u3057\u305f\u6cd5\u4eba\u7a0e\u3001\u53d7\u9818\u3057\u305f\u88dc\u52a9\u91d1<\/li><li>\u9867\u5ba2\u3001\u9280\u884c\u3001\u6295\u8cc7\u5bb6\u304b\u3089\u53d7\u3051\u53d6\u3063\u305fESG\u8cea\u554f\u7968\uff08VSME\u696d\u52d9\u306e\u5834\u5408\uff09<\/li><\/ul><\/div><div><h3>\u304a\u5c4a\u3051\u3059\u308b\u6210\u679c\u7269<\/h3><ul><li>\u7fa9\u52d9\u306e\u6709\u7121\u306e\u5224\u5b9a\u5831\u544a\u66f8\uff08EINF\u3068CSRD\u306e\u898b\u901a\u3057\uff09<\/li><li>EINF\u3001\u72ec\u7acb\u3057\u305f\u5831\u544a\u66f8\u307e\u305f\u306fVSME\u5831\u544a\u66f8\u306e\u8349\u6848\uff08\u4f5c\u6210\u652f\u63f4\u696d\u52d9\uff09<\/li><li>\u72ec\u7acb\u3057\u305f\u691c\u8a3c\u5831\u544a\u66f8\uff08\u691c\u8a3c\u696d\u52d9\uff09<\/li><li>\u30c7\u30fc\u30bf\u306e\u30d7\u30ed\u30bb\u30b9\u3068\u5185\u90e8\u7d71\u5236\u306b\u95a2\u3059\u308b\u63d0\u8a00\u66f8<\/li><li>\u60c5\u5831\u6e90\u3068\u8cac\u4efb\u8005\u3092\u793a\u3057\u305f\u6307\u6a19\u30de\u30c8\u30ea\u30af\u30b9<\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9af37d4 elementor-widget elementor-widget-html\" data-id=\"9af37d4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"preguntas\">\u3088\u304f\u3042\u308b\u3054\u8cea\u554f<\/h2><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-609730a ca-faq elementor-widget elementor-widget-accordion\" data-id=\"609730a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1011\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1011\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u81ea\u793e\u306b\u975e\u8ca1\u52d9\u60c5\u5831\u5831\u544a\u66f8\u306e\u63d0\u51fa\u7fa9\u52d9\u306f\u3042\u308a\u307e\u3059\u304b\uff1f<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1011\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" 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class=\"elementor-element elementor-element-2ee6d8b elementor-widget elementor-widget-html\" data-id=\"2ee6d8b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"base-legal\">\u6cd5\u7684\u6839\u62e0<\/h2><p>\u672c\u30da\u30fc\u30b8\u3067\u5f15\u7528\u3057\u3066\u3044\u308b\u6cd5\u4ee4\uff08\u516c\u5f0f\u6761\u6587\u3078\u306e\u30ea\u30f3\u30af\u4ed8\u304d\uff09\uff1a<\/p><\/div><ul class=\"ca-law\"><li><a href=\"https:\/\/www.boe.es\/buscar\/doc.php?id=BOE-A-2018-17989\" target=\"_blank\" rel=\"noopener\">2018\u5e7412\u670828\u65e5\u6cd5\u5f8b\u7b2c11\/2018\u53f7\u300c\u975e\u8ca1\u52d9\u60c5\u5831\u304a\u3088\u3073\u591a\u69d8\u6027\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u300d<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1885-6627\" target=\"_blank\" rel=\"noopener\">\u300c\u5546\u6cd5\u5178\u300d\u7b2c49\u6761\uff08\u7d71\u5408\u7248\uff09<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2010-10544\" target=\"_blank\" rel=\"noopener\">\u300c\u8cc7\u672c\u4f1a\u793e\u6cd5\u300d\u7d71\u5408\u7248 \u7b2c262\u6761<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-8147\" target=\"_blank\" rel=\"noopener\">\u6cd5\u5f8b\u7b2c22\/2015\u53f7\u300c\u4f1a\u8a08\u76e3\u67fb\u6cd5\u300d\u7b2c5\u6761\u7b2c1\u9805f\u53f7<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/doue\/2026\/470\/L00001-00035.pdf\" target=\"_blank\" rel=\"noopener\">EU\u6307\u4ee42026\/470\uff08\u30aa\u30e0\u30cb\u30d0\u30b9I\uff09\u30012026\u5e742\u670826\u65e5\u4ed8EU\u5b98\u5831\uff08boe.es\u63b2\u8f09\u306e\u5199\u3057\uff09<\/a><\/li><li><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/ES\/TXT\/?uri=CELEX:32026L0470\" target=\"_blank\" rel=\"noopener\">EU\u6307\u4ee42026\/470\uff08EUR-Lex\uff09<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2026-20742\" target=\"_blank\" rel=\"noopener\">2026\u5e7410\u67085\u65e5\u52c5\u4ee4\u7b2c806\/2026\u53f7\u300c\u56fd\u4f1a\u306e\u89e3\u6563\u306b\u95a2\u3059\u308b\u52c5\u4ee4\u300d<\/a><\/li><li><a href=\"https:\/\/www.icac.gob.es\/contabilidad\/sostenibilidad\/informacion-sobre-sostenibilidad\" target=\"_blank\" rel=\"noopener\">ICAC\uff1a\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831<\/a><\/li><\/ul><p class=\"ca-note\">2026\u5e7410\u670813\u65e5\u6642\u70b9\u306e\u4e00\u822c\u7684\u306a\u60c5\u5831\u3067\u3059\u3002\u500b\u5225\u306e\u4e8b\u6848\u306b\u3064\u3044\u3066\u306e\u5206\u6790\u306b\u4ee3\u308f\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f43e575 ca-rel-w elementor-widget elementor-widget-shortcode\" data-id=\"f43e575\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><div class=\"ca-prose\"><h2 id=\"articulos\">\u95a2\u9023\u8a18\u4e8b<\/h2><\/div><div class=\"ca-rel\"><a href=\"https:\/\/www.controlaudit.es\/ja\/blog\/csrd%e5%af%be%e8%b1%a1%e4%bc%81%e6%a5%ad\/\"><small>2026\/10\/08 \u00b7 \u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3<\/small><b>\u30aa\u30e0\u30cb\u30d0\u30b9I\u6307\u4ee4\uff1a\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u304c\u5fc5\u8981\u306a\u4f01\u696d\u3068\u305d\u306e\u958b\u59cb\u6642\u671f<\/b><span>\u8a18\u4e8b\u3092\u8aad\u3080 \u2192<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/ja\/blog\/vsme%e4%b8%ad%e5%b0%8f%e3%82%b5%e3%83%97%e3%83%a9%e3%82%a4%e3%83%a4%e3%83%bc\/\"><small>2026\/09\/29 \u00b7 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e-con-full ca-sec e-flex e-con e-parent\" data-id=\"1238171\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-46ef112 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"46ef112\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-ff430cd e-con-full ca-mb56 e-flex e-con e-parent\" data-id=\"ff430cd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5edd460 ca-eyebrow elementor-widget elementor-widget-heading\" data-id=\"5edd460\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">\u95a2\u9023\u30b5\u30fc\u30d3\u30b9<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6ae577f ca-h2 elementor-widget elementor-widget-heading\" data-id=\"6ae577f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u3053\u3061\u3089\u3082\u304a\u3059\u3059\u3081<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-eb4bf13 e-con-full ca-grid3 e-flex e-con e-parent\" data-id=\"eb4bf13\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-b2e5a8b e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"b2e5a8b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/ja\/\u30b5\u30fc\u30d3\u30b9\/\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1049c4b elementor-widget elementor-widget-html\" data-id=\"1049c4b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M3 3v18h18\"\/><path d=\"M7 15l4-4 3 3 5-6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8539ee7 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"8539ee7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-19e1203 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"19e1203\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u6700\u9ad8\u6c34\u6e96\u306e\u54c1\u8cea\u3068\u5c02\u9580\u7684\u306a\u53b3\u683c\u3055\u3092\u3082\u3063\u3066\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb\u3092\u5b9f\u65bd\u3057\u307e\u3059\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f6bd66a elementor-widget elementor-widget-html\" data-id=\"f6bd66a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>\u6cd5\u5b9a\u76e3\u67fb<\/span><span>\u4efb\u610f\u76e3\u67fb<\/span><span>\u9023\u7d50\u8ca1\u52d9\u8af8\u8868<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-05473d0 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"05473d0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-e268005 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"e268005\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/ja\/\u30b5\u30fc\u30d3\u30b9\/\u516c\u5171\u90e8\u9580\u76e3\u67fb\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d5efd61 elementor-widget elementor-widget-html\" data-id=\"d5efd61\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M3 21h18M5 21V10l7-5 7 5v11M9 21v-6h6v6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1d7db4e ca-card-t elementor-widget elementor-widget-heading\" data-id=\"1d7db4e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u516c\u5171\u90e8\u9580\u306e\u76e3\u67fb<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a0487fd ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"a0487fd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>NIA-ES\u306b\u57fa\u3065\u304f\u30b9\u30da\u30a4\u30f3\u516c\u5171\u90e8\u9580\u76e3\u67fb\u57fa\u6e96\uff08NIA-ES-SP\uff09\u306b\u6e96\u62e0\u3057\u305f\u5c02\u9580\u7684\u306a\u76e3\u67fb\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-10c7d38 elementor-widget elementor-widget-html\" data-id=\"10c7d38\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>\u5730\u65b9\u516c\u5171\u56e3\u4f53\u3078\u306e\u7d4c\u6e08\u30fb\u4f1a\u8a08\u652f\u63f4<\/span><span>\u5730\u65b9\u516c\u5171\u56e3\u4f53\u306e\u8ca1\u7523\u7ba1\u7406<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ee47900 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"ee47900\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-ffcd794 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"ffcd794\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/ja\/\u30b5\u30fc\u30d3\u30b9\/\u7279\u5225\u5831\u544a\u66f8\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-587e1d7 elementor-widget elementor-widget-html\" data-id=\"587e1d7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M14 3H6a2 2 0 00-2 2v14a2 2 0 002 2h12a2 2 0 002-2V9z\"\/><path d=\"M14 3v6h6M8 13h8M8 17h5\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7298973 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"7298973\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u7279\u5225\u5831\u544a\u66f8<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3ba6b2a ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"3ba6b2a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u30cb\u30fc\u30ba\u306b\u5408\u308f\u305b\u305f\u5e45\u5e83\u3044\u7279\u5225\u5831\u544a\u66f8\u304a\u3088\u3073\u4fdd\u8a3c\u696d\u52d9\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6ce2cc1 elementor-widget elementor-widget-html\" data-id=\"6ce2cc1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>\u30ec\u30d3\u30e5\u30fc\u696d\u52d9\uff08ISRE 2400\uff09<\/span><span>\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\uff08ISRS 4400\uff09<\/span><span>\u5897\u8cc7\u30fb\u6e1b\u8cc7<\/span><span>\u50b5\u6a29\u306e\u76f8\u6bba<\/span><span>\u73fe\u7269\u51fa\u8cc7<\/span><span>\u7d44\u7e54\u5909\u66f4<\/span><span>\u5408\u4f75\u30fb\u5206\u5272<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4089ded ca-gowrap elementor-widget elementor-widget-html\" data-id=\"4089ded\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-458b3ec e-con-full ca-cta e-flex e-con e-parent\" data-id=\"458b3ec\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-4090725 e-con-full ca-cta-box animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"4090725\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-54fda71 ca-h2 elementor-widget elementor-widget-heading\" data-id=\"54fda71\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u30fb\u975e\u8ca1\u52d9\u60c5\u5831\u306e\u63d0\u6848\u66f8\u3092\u4f9d\u983c\u3059\u308b<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5023efe ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"5023efe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u5fa1\u793e\u306e\u72b6\u6cc1\u3092\u304a\u805e\u304b\u305b\u304f\u3060\u3055\u3044\u3002\u5f53\u4e8b\u52d9\u6240\u306e\u76e3\u67fb\u4eba\u304b\u3089\u3054\u9023\u7d61\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5b99404 e-con-full ca-btns ca-center e-flex e-con e-parent\" data-id=\"5b99404\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1d1a3a7 ca-btn ca-white elementor-widget elementor-widget-button\" data-id=\"1d1a3a7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/ja\/\u304a\u554f\u3044\u5408\u308f\u305b\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u63d0\u6848\u66f8\u3092\u4f9d\u983c\u3059\u308b \u2192<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d69a947 ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"d69a947\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"tel:+34965929757\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">965 929 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