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href=\"\/ja\/\u30b5\u30fc\u30d3\u30b9\/\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u691c\u8a3c\/\">\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u306e\u4fdd\u8a3c<\/a>\u30b5\u30fc\u30d3\u30b9\u304c\u304a\u5f79\u306b\u7acb\u3061\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u5909\u66f4\u3092\u8a08\u753b\u306b\u7d44\u307f\u8fbc\u3080\u5fc5\u8981\u304c\u3042\u308b\u5834\u5408\u306f\u3001<a href=\"\/ja\/\u30b5\u30fc\u30d3\u30b9\/\u7d4c\u55b6\u6226\u7565\/\">\u4f01\u696d\u6226\u7565<\/a>\u30c1\u30fc\u30e0\u306b\u3082\u3054\u76f8\u8ac7\u3044\u305f\u3060\u3051\u307e\u3059\u3002\u5f53\u4e8b\u52d9\u6240\u306f\u3001ROAC\u767b\u9332\u756a\u53f7S1604\u306e<a href=\"\/ja\/\u30a2\u30ea\u30ab\u30f3\u30c6\u76e3\u67fb\u4eba\/\">\u30a2\u30ea\u30ab\u30f3\u30c6\u306e\u76e3\u67fb\u4eba<\/a>\u3068\u3057\u3066\u6d3b\u52d5\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2>\u3088\u304f\u3042\u308b\u3054\u8cea\u554f<\/h2>\n<h3>\u975e\u8ca1\u52d9\u60c5\u5831\u5831\u544a\u66f8\u306f\u3082\u3046\u63d0\u51fa\u3057\u306a\u304f\u3066\u3088\u3044\u306e\u3067\u3059\u304b\uff1f<\/h3>\n<p>\u5fa1\u793e\u304c\u6cd5\u5f8b\u7b2c11\/2018\u53f7\u306b\u3088\u308aEINF\u306e\u7fa9\u52d9\u3092\u8ca0\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u30b9\u30da\u30a4\u30f3\u306e\u56fd\u5185\u6cd5\u5316\u6cd5\u304c\u5236\u5ea6\u3092\u5909\u66f4\u3059\u308b\u307e\u3067\u306f\u3001\u5f15\u304d\u7d9a\u304d\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>\u65b0\u305f\u306a\u57fa\u6e96\u5024\u3092\u8d85\u3048\u306a\u3044\u4f01\u696d\u306b\u306f\u3001\u3044\u3064\u304b\u3089CSRD\u304c\u9069\u7528\u3055\u308c\u306a\u304f\u306a\u308a\u307e\u3059\u304b\uff1f<\/h3>\n<p>\u65b0\u305f\u306a\u9069\u7528\u7bc4\u56f2\u306f\u30012027\u5e741\u67081\u65e5\u4ee5\u964d\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u30022025\u5e74\u30682026\u5e74\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u3064\u3044\u3066\u306f\u3001\u6307\u4ee4\u306f\u52a0\u76df\u56fd\u304c\u65b0\u305f\u306a\u57fa\u6e96\u5024\u3092\u8d85\u3048\u306a\u3044\u7b2c1\u9663\u306e\u4f01\u696d\u3092\u514d\u9664\u3059\u308b\u3053\u3068\u3092\u8a8d\u3081\u3066\u3044\u307e\u3059\u3002\u30b9\u30da\u30a4\u30f3\u306e\u7acb\u6cd5\u5e9c\u306e\u5224\u65ad\u3092\u5f85\u3064\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u5927\u4f01\u696d\u306e\u4ed5\u5165\u5148\u3067\u3042\u308b\u5f53\u793e\u306e\u3088\u3046\u306a\u4e2d\u5c0f\u4f01\u696d\u306b\u3082\u5f71\u97ff\u304c\u3042\u308a\u307e\u3059\u304b\uff1f<\/h3>\n<p>\u5831\u544a\u7fa9\u52d9\u306f\u8ca0\u3044\u307e\u305b\u3093\u3002\u6307\u4ee4\u304c\u56fd\u5185\u6cd5\u5316\u3055\u308c\u308c\u3070\u3001\u5f93\u696d\u54e1\u304c1,000\u4eba\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u3001\u4efb\u610f\u57fa\u6e96\u3092\u8d85\u3048\u308b\u60c5\u5831\u306e\u63d0\u4f9b\u3092\u62d2\u5426\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h2>\u516c\u5f0f\u60c5\u5831\u6e90<\/h2>\n<ul>\n<li><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/ES\/TXT\/?uri=CELEX:32026L0470\" target=\"_blank\" rel=\"noopener\">2026\u5e742\u670824\u65e5\u4ed8EU\u6307\u4ee42026\/470\uff08EUR-Lex\u30012026\u5e742\u670826\u65e5\u4ed8EU\u5b98\u5831L\uff09<\/a><\/li>\n<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>\n<li><a href=\"https:\/\/www.congreso.es\/es\/busqueda-de-iniciativas?p_p_id=iniciativas&amp;p_p_lifecycle=0&amp;p_p_state=normal&amp;p_p_mode=view&amp;_iniciativas_mode=mostrarDetalle&amp;_iniciativas_legislatura=XV&amp;_iniciativas_id=121%2F000038\" target=\"_blank\" rel=\"noopener\">\u30b9\u30da\u30a4\u30f3\u4e0b\u9662\uff1a\u300c\u4f01\u696d\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u306b\u95a2\u3059\u308b\u6cd5\u6848\u300d\uff08121\/000038\uff09<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/doc.php?id=BOE-A-2018-17989\" target=\"_blank\" rel=\"noopener\">\u975e\u8ca1\u52d9\u60c5\u5831\u304a\u3088\u3073\u591a\u69d8\u6027\u306b\u95a2\u3059\u308b2018\u5e7412\u670828\u65e5\u6cd5\u5f8b\u7b2c11\/2018\u53f7\uff08BOE\uff09<\/a><\/li>\n<\/ul>\n<p>\u5fa1\u793e\u304c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u306e\u7fa9\u52d9\u3092\u8ca0\u3046\u304b\u3069\u3046\u304b\u3001\u307e\u305f\u306f\u4eca\u5f8c\u8ca0\u3046\u3053\u3068\u306b\u306a\u308b\u304b\u3092\u77e5\u308a\u305f\u3044\u5834\u5408\u306f\u3001<a href=\"\/ja\/\u304a\u554f\u3044\u5408\u308f\u305b\/\">\u5f53\u4e8b\u52d9\u6240\u306e\u30c1\u30fc\u30e0\u306b\u304a\u554f\u3044\u5408\u308f\u305b<\/a>\u304f\u3060\u3055\u3044\u3002\u5fa1\u793e\u306e\u72b6\u6cc1\u3092\u5206\u6790\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<div class=\"ca-answer\"><b 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