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Sustainability Reporting Standard for SMEs<\/em>\uff09\u306f\u3001\u975e\u4e0a\u5834\u306e\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u306b\u8a2d\u8a08\u3055\u308c\u305f\u4efb\u610f\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u57fa\u6e96\u3067\u3059\u3002\u30b9\u30da\u30a4\u30f3\u4f1a\u8a08\u30fb\u76e3\u67fb\u6a5f\u69cb\uff08ICAC\uff09\uff08\u30b9\u30da\u30a4\u30f3\u306e\u76e3\u67fb\u76e3\u7763\u5f53\u5c40\uff09\u306b\u3088\u308c\u3070\u30012025\u5e74\u306e\u6b27\u5dde\u59d4\u54e1\u4f1a\u52e7\u544a\u306b\u3088\u308b\u88cf\u4ed8\u3051\u304c\u3042\u308a\u30012\u3064\u306e\u30e2\u30b8\u30e5\u30fc\u30eb\u3067\u69cb\u6210\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<ul>\n<li><strong>\u57fa\u672c\u30e2\u30b8\u30e5\u30fc\u30eb\uff1a<\/strong>\u4f01\u696d\u306e\u4e00\u822c\u60c5\u5831\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u3068\u65b9\u91dd\u3001\u305d\u3057\u3066\u74b0\u5883\u30fb\u793e\u4f1a\u30fb\u30ac\u30d0\u30ca\u30f3\u30b9\u306b\u95a2\u3059\u308b\u5fc5\u9808\u6307\u6a19\u306e\u30bb\u30c3\u30c8\u3002<\/li>\n<li><strong>\u5305\u62ec\u30e2\u30b8\u30e5\u30fc\u30eb\uff1a<\/strong>\u6295\u8cc7\u5bb6\u3001\u8cc7\u91d1\u63d0\u4f9b\u8005\u3001\u5927\u53e3\u9867\u5ba2\u304c\u3088\u304f\u6c42\u3081\u308b\u9805\u76ee\u306b\u30c7\u30fc\u30bf\u3092\u62e1\u5f35\u3057\u305f\u3082\u306e\u3002<\/li>\n<\/ul>\n<p>ICAC\u306f2026\u5e749\u670822\u65e5\u3001\u6b27\u5dde\u59d4\u54e1\u4f1a\u304c\u6539\u8a02\u7248\u306e\u6b27\u5dde\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u57fa\u6e96\u3068\u4efb\u610f\u57fa\u6e96\u306b\u95a2\u3059\u308b\u59d4\u4efb\u898f\u5247\u3092\u516c\u8868\u3057\u305f\u3068\u767a\u8868\u3057\u307e\u3057\u305f\u3002\u4efb\u610f\u57fa\u6e96\u306f\u4fdd\u8b77\u5bfe\u8c61\u4f01\u696d\u306e\u4e0a\u9650\u306e\u57fa\u6e96\u3068\u306a\u308b\u305f\u3081\u3001\u4eca\u5f8c\u306e\u52d5\u5411\u3092\u6ce8\u8996\u3059\u308b\u3053\u3068\u3092\u304a\u52e7\u3081\u3057\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u6c42\u3081\u3089\u308c\u308b\u53ef\u80fd\u6027\u306e\u3042\u308b\u60c5\u5831<\/th>\n<th>\u4fdd\u8b77\u5bfe\u8c61\u4f01\u696d\uff08\u5f93\u696d\u54e11,000\u4eba\u4ee5\u4e0b\uff09\u306e\u5834\u5408<\/th>\n<th>VSME\u3067\u8a72\u5f53\u3059\u308b\u7b87\u6240<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u30a8\u30cd\u30eb\u30ae\u30fc\u6d88\u8cbb\u3068\u6e29\u5ba4\u52b9\u679c\u30ac\u30b9\u6392\u51fa\u91cf<\/td>\n<td>\u4efb\u610f\u57fa\u6e96\u306b\u5b9a\u3081\u308b\u60c5\u5831\u3002\u305d\u308c\u3092\u8d85\u3048\u308b\u8a73\u7d30\u306f\u5236\u9650\u3067\u304d\u308b<\/td>\n<td>\u57fa\u672c\u30e2\u30b8\u30e5\u30fc\u30eb\u306e\u74b0\u5883\u6307\u6a19<\/td>\n<\/tr>\n<tr>\n<td>\u5f93\u696d\u54e1\u30c7\u30fc\u30bf\uff1a\u4eba\u6570\u3001\u96c7\u7528\u5951\u7d04\u306e\u7a2e\u985e\u3001\u52b4\u50cd\u707d\u5bb3<\/td>\n<td>\u540c\u4e0a<\/td>\n<td>\u57fa\u672c\u30e2\u30b8\u30e5\u30fc\u30eb\u306e\u793e\u4f1a\u6307\u6a19<\/td>\n<\/tr>\n<tr>\n<td>\u8150\u6557\u9632\u6b62\u65b9\u91dd\u3001\u6709\u7f6a\u5224\u6c7a\u3084\u5236\u88c1<\/td>\n<td>\u540c\u4e0a<\/td>\n<td>\u57fa\u672c\u30e2\u30b8\u30e5\u30fc\u30eb\u306e\u30ac\u30d0\u30ca\u30f3\u30b9\u6307\u6a19<\/td>\n<\/tr>\n<tr>\n<td>\u79fb\u884c\u8a08\u753b\u3001\u76ee\u6a19\u3001\u30ea\u30b9\u30af<\/td>\n<td>\u4efb\u610f\u57fa\u6e96\u3092\u8d85\u3048\u3066\u56de\u7b54\u3059\u308b\u7fa9\u52d9\u306f\u306a\u3044\u5834\u5408\u304c\u3042\u308b<\/td>\n<td>\u5305\u62ec\u30e2\u30b8\u30e5\u30fc\u30eb<\/td>\n<\/tr>\n<tr>\n<td>\u6570\u767e\u306e\u8cea\u554f\u304b\u3089\u306a\u308b\u72ec\u81ea\u306e\u8cea\u554f\u7968<\/td>\n<td>VSME\u5831\u544a\u66f8\u3067\u56de\u7b54\u3057\u3001\u305d\u308c\u3092\u8d85\u3048\u308b\u90e8\u5206\u306f\u65ad\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/td>\n<td>VSME\u5831\u544a\u66f8\u4e00\u5f0f\u3092\u7d71\u4e00\u7684\u306a\u56de\u7b54\u3068\u3057\u3066\u4f7f\u7528<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3053\u306e\u8868\u306f\u76ee\u5b89\u3067\u3059\u3002\u5404\u30e2\u30b8\u30e5\u30fc\u30eb\u306e\u6b63\u78ba\u306a\u5185\u5bb9\u306f\u3001\u57fa\u6e96\u306e\u516c\u5f0f\u30c6\u30ad\u30b9\u30c8\u3067\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2>\u4f55\u304b\u3089\u59cb\u3081\u308b\u304b<\/h2>\n<ol>\n<li><strong>\u4f9d\u983c\u306e\u68da\u5378\u3057\uff1a<\/strong>\u904e\u53bb1\u5e74\u9593\u306b\u53d7\u3051\u53d6\u3063\u305f\u8cea\u554f\u7968\u3068\u3001\u305d\u306e\u9001\u308a\u4e3b\u3092\u6574\u7406\u3057\u307e\u3059\u3002<\/li>\n<li><strong>\u65e2\u5b58\u306e\u30c7\u30fc\u30bf\uff1a<\/strong>\u30a8\u30cd\u30eb\u30ae\u30fc\u3084\u71c3\u6599\u306e\u8acb\u6c42\u66f8\u3001\u7d66\u4e0e\u3068\u5f93\u696d\u54e1\u30c7\u30fc\u30bf\u3001\u52b4\u50cd\u5b89\u5168\u885b\u751f\u306e\u8a18\u9332\u3001\u793e\u5185\u65b9\u91dd\u3002\u6c42\u3081\u3089\u308c\u308b\u60c5\u5831\u306e\u591a\u304f\u306f\u3001\u3059\u3067\u306b\u4f1a\u8a08\u3084\u52b4\u52d9\u7ba1\u7406\u306e\u4e2d\u306b\u5b58\u5728\u3057\u307e\u3059\u3002<\/li>\n<li><strong>\u30e2\u30b8\u30e5\u30fc\u30eb\u306e\u9078\u629e\uff1a<\/strong>\u307b\u3068\u3093\u3069\u306e\u4e2d\u5c0f\u4f01\u696d\u306b\u3068\u3063\u3066\u3001\u307e\u305a\u306f\u57fa\u672c\u30e2\u30b8\u30e5\u30fc\u30eb\u3067\u5341\u5206\u3067\u3059\u3002<\/li>\n<li><strong>\u62c5\u5f53\u8005\u3068\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\uff1a<\/strong>\u62c5\u5f53\u8005\u3092\u6307\u540d\u3057\u3001\u4f1a\u8a08\u4e0a\u306e\u6c7a\u7b97\u3068\u9023\u52d5\u3055\u305b\u3066\u5e741\u56de\u306e\u66f4\u65b0\u3092\u6c7a\u3081\u307e\u3059\u3002<\/li>\n<li><strong>1\u3064\u306e\u5831\u544a\u66f8\u3067\u591a\u304f\u306e\u56de\u7b54\u3092\uff1a<\/strong>VSME\u5831\u544a\u66f8\u3092\u4f5c\u6210\u3057\u3001\u3059\u3079\u3066\u306e\u9867\u5ba2\u3078\u306e\u56de\u7b54\u306e\u57fa\u790e\u3068\u3057\u3066\u4f7f\u3044\u307e\u3059\u3002<\/li>\n<\/ol>\n<h2>\u4efb\u610f\u306e\u4fdd\u8a3c\uff1a\u3069\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u4fa1\u5024\u304c\u3042\u308b\u304b<\/h2>\n<p>\u4e2d\u5c0f\u4f01\u696d\u306b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u30c7\u30fc\u30bf\u306e\u4fdd\u8a3c\u3092\u53d7\u3051\u308b\u7fa9\u52d9\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u305d\u308c\u3067\u3082\u3001\u91cd\u8981\u306a\u9867\u5ba2\u3084\u8cc7\u91d1\u63d0\u4f9b\u8005\u304c\u305d\u306e\u30c7\u30fc\u30bf\u3092\u91cd\u8996\u3059\u308b\u5834\u5408\u3001M&#038;A\u7b49\u306e\u53d6\u5f15\u3092\u6e96\u5099\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u30a8\u30cd\u30eb\u30ae\u30fc\u3084\u5f93\u696d\u54e1\u306e\u6570\u5024\u304c\u4f1a\u8a08\u8a18\u9332\u3068\u6574\u5408\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u305f\u3044\u5834\u5408\u306b\u306f\u3001\u72ec\u7acb\u3057\u305f\u691c\u8a3c\u304c\u6709\u7528\u3067\u3059\u3002\u58f2\u8cb7\u53d6\u5f15\u3067\u306f\u3001ESG\u30c7\u30fc\u30bf\u306f\u8cb7\u3044\u624b\u304c\u4f9d\u983c\u3059\u308b<a href=\"\/ja\/\u30b5\u30fc\u30d3\u30b9\/\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\/\">\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9<\/a>\u306e\u4e00\u90e8\u306b\u307e\u3059\u307e\u3059\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2>\u3088\u304f\u3042\u308b\u3054\u8cea\u554f<\/h2>\n<h3>\u9867\u5ba2\u306eESG\u8cea\u554f\u7968\u306b\u56de\u7b54\u3059\u308b\u7fa9\u52d9\u306f\u3042\u308a\u307e\u3059\u304b\u3002<\/h3>\n<p>\u73fe\u5728\u3001\u30b9\u30da\u30a4\u30f3\u306b\u306f\u4e2d\u5c0f\u4f01\u696d\u306b\u56de\u7b54\u3092\u7fa9\u52d9\u4ed8\u3051\u308b\u898f\u5b9a\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u7fa9\u52d9\u304c\u3042\u308b\u3068\u3059\u308c\u3070\u3001\u305d\u308c\u306f\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u307e\u3059\u3002\u30aa\u30e0\u30cb\u30d0\u30b9I\u304c\u56fd\u5185\u6cd5\u5316\u3055\u308c\u308c\u3070\u3001\u5f93\u696d\u54e11,000\u4eba\u4ee5\u4e0b\u306e\u4f01\u696d\u306f\u3001\u4efb\u610f\u57fa\u6e96\u3092\u8d85\u3048\u308b\u60c5\u5831\u306e\u63d0\u4f9b\u3092\u62d2\u3080\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>VSME\u306f\u7fa9\u52d9\u3067\u3059\u304b\u3002<\/h3>\n<p>\u3044\u3044\u3048\u3002\u4efb\u610f\u306e\u57fa\u6e96\u3067\u3059\u3002\u305d\u306e\u6709\u7528\u6027\u306f\u3001\u9867\u5ba2\u3001\u9280\u884c\u3001\u6295\u8cc7\u5bb6\u306b\u56de\u7b54\u3059\u308b\u305f\u3081\u306e\u5171\u901a\u306e\u3001\u5e83\u304f\u8a8d\u3081\u3089\u308c\u305f\u5f62\u5f0f\u3092\u63d0\u4f9b\u3059\u308b\u70b9\u306b\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>VSME\u5831\u544a\u66f8\u306e\u4f5c\u6210\u306b\u306f\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u304c\u5fc5\u8981\u3067\u3059\u304b\u3002<\/h3>\n<p>\u5fc5\u305a\u3057\u3082\u5fc5\u8981\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u591a\u304f\u306e\u4e2d\u5c0f\u4f01\u696d\u306f\u81ea\u793e\u306e\u30c7\u30fc\u30bf\u3067\u4f5c\u6210\u3067\u304d\u307e\u3059\u3002\u30c7\u30fc\u30bf\u3092\u7b2c\u4e09\u8005\u306b\u5bfe\u3057\u3066\u4f7f\u7528\u3059\u308b\u5834\u5408\u3084\u3001\u6574\u5408\u6027\u3092\u78ba\u4fdd\u3057\u305f\u3044\u5834\u5408\u306b\u306f\u3001\u5916\u90e8\u306e\u30ec\u30d3\u30e5\u30fc\u304c\u5f79\u7acb\u3061\u307e\u3059\u3002<\/p>\n<h3>\u9867\u5ba2\u306b\u8aa4\u3063\u305f\u30c7\u30fc\u30bf\u3092\u63d0\u4f9b\u3057\u305f\u5834\u5408\u306f\u3069\u3046\u306a\u308a\u307e\u3059\u304b\u3002<\/h3>\n<p>\u5951\u7d04\u306e\u53d6\u308a\u6c7a\u3081\u306b\u3088\u308a\u307e\u3059\u304c\u3001\u53d6\u5f15\u95a2\u4fc2\u3084\u4f01\u696d\u306e\u8a55\u5224\u306b\u5f71\u97ff\u3059\u308b\u304a\u305d\u308c\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u30c7\u30fc\u30bf\u306f\u691c\u8a3c\u53ef\u80fd\u306a\u8a18\u9332\u304b\u3089\u4f5c\u6210\u3057\u3001\u9001\u4ed8\u524d\u306b\u8ab0\u304b\u304c\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3092\u304a\u52e7\u3081\u3057\u307e\u3059\u3002<\/p>\n<h2>\u516c\u5f0f\u60c5\u5831\u6e90<\/h2>\n<ul>\n<li><a href=\"https:\/\/www.boe.es\/doue\/2026\/470\/L00001-00035.pdf\" target=\"_blank\" rel=\"noopener\">EU\u6307\u4ee42026\/470\u3001EU\u5b98\u5831\u63b2\u8f09\u30c6\u30ad\u30b9\u30c8\uff08boe.es\u4e0a\u306e\u5199\u3057\uff09<\/a><\/li>\n<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>\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\uff08VSME\uff09<\/a><\/li>\n<li><a href=\"https:\/\/www.icac.gob.es\/noticias-y-eventos\" target=\"_blank\" 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