{"id":12107,"date":"2024-02-23T11:38:55","date_gmt":"2024-02-23T02:38:55","guid":{"rendered":"https:\/\/www.sambuichi.jp\/?p=12107"},"modified":"2024-08-03T05:21:15","modified_gmt":"2024-08-02T20:21:15","slug":"navigating-the-future-of-audit-data-collection-the-role-of-xbrl-csv-in-modern-auditing","status":"publish","type":"post","link":"https:\/\/www.sambuichi.jp\/?p=12107","title":{"rendered":"\u76e3\u67fb\u30c7\u30fc\u30bf\u30b5\u30fc\u30d3\u30b9\u306e\u672a\u6765\u3092\u898b\u636e\u3048\u308b\uff1a\u73fe\u4ee3\u76e3\u67fb\u306b\u304a\u3051\u308bxBRL-CSV\u306e\u5f79\u5272"},"content":{"rendered":"<p>Views: 17<\/p><div id=\"header\">\n<h1>\u76e3\u67fb\u30c7\u30fc\u30bf\u30b5\u30fc\u30d3\u30b9\u306e\u672a\u6765\u3092\u898b\u636e\u3048\u308b\uff1a\u73fe\u4ee3\u76e3\u67fb\u306b\u304a\u3051\u308bxBRL-CSV\u306e\u5f79\u5272<\/h1>\n<\/div>\n<div id=\"content_adoc\">\n<div id=\"preamble\">\n<div class=\"sectionbody\">\n<div class=\"paragraph\">\n<p>\u76e3\u67fb\u30c7\u30fc\u30bf\u53ce\u96c6\u65b9\u6cd5\u8ad6\u306e\u9032\u5c55\u306f\u3001\u73fe\u4ee3\u306e\u76e3\u67fb\u306e\u8907\u96d1\u306a\u8981\u4ef6\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306b\u3001xBRL-CSV<sup class=\"footnote\">[<a id=\"_footnoteref_1\" class=\"footnote\" title=\"View footnote.\" href=\"#_footnotedef_1\">1<\/a>]<\/sup>\u306e\u91cd\u8981\u6027\u3092\u5f37\u8abf\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u5148\u898b\u7684\u306a\u8996\u70b9\u306f\u3001ISO\/TC 295\u306b\u3088\u3063\u3066\u958b\u767a\u3055\u308c\u3001SG1\u304a\u3088\u3073AWI\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3092\u901a\u3058\u3066\u6d17\u7df4\u3055\u308c\u305f\u76e3\u67fb\u30c7\u30fc\u30bf\u53ce\u96c6\u57fa\u6e96\u304c\u3001\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0\u3067\u5305\u62ec\u7684\u3001\u304b\u3064ESG\u3092\u542b\u3080\u76e3\u67fb\u5b9f\u8df5\u306e\u30cb\u30fc\u30ba\u306b\u9069\u5fdc\u3057\u3066\u3044\u304f\u65b9\u6cd5\u3092\u793a\u5506\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_isotc_295_\u76e3\u67fb\u30c7\u30fc\u30bf\u30b5\u30fc\u30d3\u30b9\u306e\u6b74\u53f2\">1. ISO\/TC 295 \u76e3\u67fb\u30c7\u30fc\u30bf\u30b5\u30fc\u30d3\u30b9\u306e\u6b74\u53f2<\/h2>\n<div class=\"sectionbody\">\n<div class=\"sect2\">\n<h3 id=\"_\u4e2d\u56fd\u56fd\u5bb6\u76e3\u67fb\u7f72\">1.1. \u4e2d\u56fd\u56fd\u5bb6\u76e3\u67fb\u7f72<\/h3>\n<div class=\"imageblock\">\n<div class=\"content\"><img decoding=\"async\" src=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2024\/02\/2017-09-14-15.01.44-1024x683-1.jpg\" alt=\"2017 09 14 15.01.44 1024x683 1\" \/><\/div>\n<\/div>\n<div class=\"paragraph\">\n<p>2010\u5e74\u306b\u5236\u5b9a\u3055\u308c\u305fGB\/T 24589\u306f\u3001\u5168\u3066\u306e\u4e2d\u56fd\u306e\u4e8b\u696d\u8005\u304c\u6bce\u5e74\u8ca1\u52d9\u30c7\u30fc\u30bf\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u3092\u7fa9\u52d9\u4ed8\u3051\u308b\u91cd\u8981\u306a\u57fa\u6e96\u3067\u3042\u308a\u3001\u696d\u754c\u5168\u4f53\u306e\u900f\u660e\u6027\u3068\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u5411\u4e0a\u3055\u305b\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u898f\u5236\u306f\u3001\u4e8b\u696d\u8005\u304c\u6307\u5b9a\u3055\u308c\u305f\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3092\u4f7f\u7528\u3057\u3066\u3001\u4e00\u8cab\u3057\u305fXML\u5f62\u5f0f\u306e\u8ca1\u52d9\u5831\u544a\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u3092\u6307\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u8981\u4ef6\u306f\u3001\u898f\u5236\u76e3\u67fb\u3092\u52b9\u7387\u5316\u3057\u3001\u7570\u306a\u308b\u30bb\u30af\u30bf\u30fc\u9593\u3067\u4e00\u8cab\u3057\u305f\u8ca1\u52d9\u5831\u544a\u3092\u5b9f\u73fe\u3059\u308b\u305f\u3081\u306b\u4e0d\u53ef\u6b20\u3067\u3059\u3002GB\/T 24589\u3078\u306e\u6e96\u62e0\u306f\u3001\u898f\u5236\u7fa9\u52d9\u3092\u6e80\u305f\u3059\u3060\u3051\u3067\u306a\u304f\u3001\u4f01\u696d\u5185\u306e\u8ca1\u52d9\u7ba1\u7406\u3068\u8aac\u660e\u8cac\u4efb\u3092\u5411\u4e0a\u3055\u305b\u3001\u5897\u52a0\u3057\u305f\u76e3\u7763\u3068\u660e\u78ba\u3055\u306b\u3088\u3063\u3066\u5b89\u5b9a\u3057\u305f\u7d4c\u6e08\u74b0\u5883\u306b\u8ca2\u732e\u3057\u307e\u3059\u3002\u3053\u306e\u52aa\u529b\u306f\u3001\u8ca1\u52d9\u5831\u544a\u306e\u6a19\u6e96\u5316\u3068\u7d4c\u6e08\u898f\u5236\u306e\u5f37\u5316\u3078\u306e\u4e2d\u56fd\u306e\u732e\u8eab\u3092\u793a\u3059\u3082\u306e\u3067\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u7279\u306b\u3001\u4e2d\u56fd\u56fd\u5bb6\u76e3\u67fb\u7f72\u306e\u4e0b\u3067\u904b\u55b6\u3055\u308c\u308b\u30c7\u30fc\u30bf\u30bb\u30f3\u30bf\u30fc\u306f\u3001\u53ce\u96c6\u3055\u308c\u305f\u4f1a\u8a08\u30c7\u30fc\u30bf\u306e\u518d\u96c6\u8a08\u3092\u901a\u3058\u3066\u5e74\u6b21\u5831\u544a\u66f8\u306e\u4fe1\u983c\u6027\u3092\u691c\u8a3c\u3059\u308b\u3068\u3044\u3046\u91cd\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u691c\u8a3c\u30d7\u30ed\u30bb\u30b9\u306f\u3001\u5e74\u9593\u3092\u901a\u3058\u3066\u8ca1\u52d9\u53d6\u5f15\u3092\u30b3\u30f3\u30d1\u30a4\u30eb\u3057\u3001GB\/T 24589\u306e\u57fa\u6e96\u306b\u6cbf\u3063\u3066\u3053\u306e\u30c7\u30fc\u30bf\u3092\u6574\u7406\u3057\u3001\u305d\u306e\u5f8c\u3001\u5e74\u6b21\u5831\u544a\u66f8\u306e\u6570\u5b57\u304c\u53ce\u96c6\u3055\u308c\u305f\u30c7\u30fc\u30bf\u3092\u6b63\u78ba\u306b\u53cd\u6620\u3057\u3066\u3044\u308b\u304b\u3092\u5165\u5ff5\u306b\u5206\u6790\u3059\u308b\u3053\u3068\u3092\u542b\u307f\u307e\u3059\u3002\u3053\u306e\u8a73\u7d30\u306a\u624b\u9806\u3092\u901a\u3058\u3066\u3001\u30c7\u30fc\u30bf\u30bb\u30f3\u30bf\u30fc\u306f\u8ca1\u52d9\u5831\u544a\u306e\u7cbe\u5ea6\u3068\u6574\u5408\u6027\u3092\u4fdd\u8a3c\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u306e\u53b3\u683c\u3055\u306f\u3001\u898f\u5236\u57fa\u6e96\u3092\u6e80\u305f\u3057\u3001\u4f01\u696d\u98a8\u666f\u5185\u306e\u900f\u660e\u6027\u3092\u7dad\u6301\u3059\u308b\u305f\u3081\u306b\u4e0d\u53ef\u6b20\u3067\u3059\u3002\u3053\u306e\u4f53\u7cfb\u7684\u306a\u691c\u8a3c\u306f\u3001\u4f01\u696d\u304c\u78ba\u7acb\u3055\u308c\u305f\u8ca1\u52d9\u5831\u544a\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306b\u6e96\u62e0\u3057\u3001\u6700\u9ad8\u30ec\u30d9\u30eb\u306e\u8aac\u660e\u8cac\u4efb\u3092\u7dad\u6301\u3059\u308b\u305f\u3081\u306e\u91cd\u8981\u306a\u30e1\u30ab\u30cb\u30ba\u30e0\u3068\u3057\u3066\u6a5f\u80fd\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"imageblock\">\n<div class=\"content\"><img decoding=\"async\" src=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2024\/02\/2017-09-14-12.58.23-1024x683-1.jpg\" alt=\"2017 09 14 12.58.23 1024x683 1\" \/><\/div>\n<\/div>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_aicpa\u306b\u3088\u308b\u76e3\u67fb\u30c7\u30fc\u30bf\u57fa\u6e96_ads\">1.2. AICPA\u306b\u3088\u308b\u76e3\u67fb\u30c7\u30fc\u30bf\u57fa\u6e96 (ADS)<\/h3>\n<div class=\"imageblock\">\n<div class=\"content\"><img decoding=\"async\" src=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2024\/02\/ADS_GL.png\" alt=\"ADS GL\" \/><\/div>\n<\/div>\n<div class=\"paragraph\">\n<p>\u30a2\u30e1\u30ea\u30ab\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\uff08AICPA\uff09\u306b\u3088\u3063\u3066\u78ba\u7acb\u3055\u308c\u305f<a href=\"https:\/\/us.aicpa.org\/interestareas\/frc\/assuranceadvisoryservices\/auditdatastandardworkinggroup.html\">\u76e3\u67fb\u30c7\u30fc\u30bf\u57fa\u6e96\uff08ADS\uff09<\/a>\u306f\u3001\u8a73\u7d30\u306a\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u306e\u4f1a\u8a08\u76e3\u67fb\u3092\u30b5\u30dd\u30fc\u30c8\u3059\u308b\u305f\u3081\u306b\u8a2d\u8a08\u3055\u308c\u3066\u3044\u307e\u3059\u3002ADS\u306f\u3001\u4e00\u822c\u7684\u306a\u5143\u5e33\uff08GL\uff09\u3001\u8abf\u9054\u304b\u3089\u652f\u6255\u3044\u307e\u3067\u3001\u58f2\u4e0a\u304b\u3089\u73fe\u91d1\u307e\u3067\u3001\u5728\u5eab\u306a\u3069\u3001\u3055\u307e\u3056\u307e\u306a\u4e3b\u8981\u306a\u8ca1\u52d9\u30d7\u30ed\u30bb\u30b9\u306b\u5bfe\u3057\u3066\u7279\u5b9a\u306e\u30c7\u30fc\u30bf\u5f62\u5f0f\u3068\u69cb\u9020\u3092\u6982\u8aac\u3057\u3066\u3044\u307e\u3059\u3002\u8ca1\u52d9\u30c7\u30fc\u30bf\u3092\u6574\u7406\u3057\u3066\u63d0\u793a\u3059\u308b\u305f\u3081\u306e\u7d71\u4e00\u3055\u308c\u305f\u30a2\u30d7\u30ed\u30fc\u30c1\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001ADS\u306f\u76e3\u67fb\u306e\u52b9\u7387\u6027\u3068\u6709\u52b9\u6027\u3092\u5411\u4e0a\u3055\u305b\u307e\u3059\u3002\u76e3\u67fb\u4eba\u304c\u5fb9\u5e95\u7684\u306a\u30ec\u30d3\u30e5\u30fc\u3092\u884c\u3046\u305f\u3081\u306b\u5fc5\u8981\u306a\u8a73\u7d30\u60c5\u5831\u3092\u4fdd\u8a3c\u3057\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u4fe1\u983c\u6027\u3068\u898f\u5236\u57fa\u6e96\u3078\u306e\u6e96\u62e0\u3092\u5411\u4e0a\u3055\u305b\u307e\u3059\u3002ADS\u306e\u4e0b\u3067\u3055\u307e\u3056\u307e\u306a\u8ca1\u52d9\u30d7\u30ed\u30bb\u30b9\u3092\u542b\u3080\u3053\u3068\u306f\u3001\u7d44\u7e54\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u30d3\u30b8\u30cd\u30b9\u53d6\u5f15\u306e\u5168\u7bc4\u56f2\u3092\u30ab\u30d0\u30fc\u3059\u308b\u3053\u3068\u3092\u76ee\u6307\u3059\u305d\u306e\u5305\u62ec\u7684\u306a\u6027\u8cea\u3092\u53cd\u6620\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u30c7\u30fc\u30bf\u3092\u69cb\u9020\u5316\u3059\u308b\u305f\u3081\u306e\u5358\u7d14\u304b\u3064\u5e83\u304f\u4e92\u63db\u6027\u306e\u3042\u308b\u65b9\u6cd5\u3068\u3057\u3066\u3001\u500b\u3005\u306e\u30c7\u30fc\u30bf\u8981\u7d20\u3092\u30c6\u30ad\u30b9\u30c8\u30d5\u30a1\u30a4\u30eb\u5185\u3067\u5206\u96e2\u3059\u308b\u305f\u3081\u306b\u5782\u76f4\u30d0\u30fc\uff08&#8221;|&#8221;\uff09\u3092\u4f7f\u7528\u3059\u308b\u30d1\u30a4\u30d7\u533a\u5207\u308a\u30c6\u30ad\u30b9\u30c8\u30d5\u30a1\u30a4\u30eb\u5f62\u5f0f\u3068\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u8ca1\u52d9\u5831\u544a\u3068\u30c7\u30fc\u30bf\u4ea4\u63db\u306e\u305f\u3081\u306b\u8a2d\u8a08\u3055\u308c\u305f\u3088\u308a\u8907\u96d1\u3067\u5305\u62ec\u7684\u306a\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3067\u3042\u308bXBRL-GL\u5f62\u5f0f\u3068\u3044\u3046\u30012\u3064\u306e\u4e3b\u8981\u306a\u30d5\u30a1\u30a4\u30eb\u5f62\u5f0f\u3092\u6307\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u5f62\u5f0f\u306f\u3001\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u3092\u5bb9\u6613\u306b\u3059\u308b\u305f\u3081\u306b\u3001\u3055\u307e\u3056\u307e\u306a\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u30a2\u30d7\u30ea\u30b1\u30fc\u30b7\u30e7\u30f3\u306b\u3088\u3063\u3066\u30c7\u30fc\u30bf\u3092\u5bb9\u6613\u306b\u8aad\u307f\u53d6\u308a\u304a\u3088\u3073\u51e6\u7406\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b\u305f\u3081\u306b\u7279\u306b\u6709\u7528\u3067\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_\u4e2d\u56fd\u6a19\u6e96\u5316\u884c\u653f\u7ba1\u7406\u59d4\u54e1\u4f1asac\u306b\u3088\u308b\u65b0\u898f\u4f5c\u696d\u9805\u76ee\u63d0\u6848\">1.3. \u4e2d\u56fd\u6a19\u6e96\u5316\u884c\u653f\u7ba1\u7406\u59d4\u54e1\u4f1a\uff08SAC\uff09\u306b\u3088\u308b\u65b0\u898f\u4f5c\u696d\u9805\u76ee\u63d0\u6848<\/h3>\n<div class=\"paragraph\">\n<p>\u4e2d\u56fd\u6a19\u6e96\u5316\u884c\u653f\u7ba1\u7406\u59d4\u54e1\u4f1a\uff08SAC\uff09\u306f\u3001\u56fd\u969b\u6a19\u6e96\u5316\u6a5f\u69cb\uff08ISO\uff09\u306b\u5bfe\u3057\u3001\u300c\u76e3\u67fb\u30c7\u30fc\u30bf\u53ce\u96c6\u300d\u306b\u7126\u70b9\u3092\u5f53\u3066\u305f\u65b0\u3057\u3044\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u59d4\u54e1\u4f1a\uff08PC\uff09\u306e\u8a2d\u7acb\u3092\u76ee\u7684\u3068\u3057\u305f\u65b0\u898f\u4f5c\u696d\u9805\u76ee\u63d0\u6848\uff08NWIP\uff09\u3092\u63d0\u51fa\u3057\u307e\u3057\u305f\u3002\u3053\u306e\u30a4\u30cb\u30b7\u30a2\u30c1\u30d6\u306e\u63d0\u6848\u7bc4\u56f2\u306f\u3001\u76e3\u67fb\u4eba\u304c\u4f1a\u8a08\u30c7\u30fc\u30bf\u3092\u52b9\u7387\u7684\u306b\u53d6\u5f97\u3059\u308b\u305f\u3081\u306e\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u3092\u5f37\u8abf\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306b\u306f\u3001\u4f1a\u8a08\u30c7\u30fc\u30bf\u8981\u7d20\u3068\u30c7\u30fc\u30bf\u30a4\u30f3\u30bf\u30fc\u30d5\u30a7\u30fc\u30b9\u51fa\u529b\u30d5\u30a1\u30a4\u30eb\u306e\u5f62\u5f0f\u3068\u5185\u5bb9\u8981\u4ef6\u3092\u6307\u5b9a\u3059\u308b\u3053\u3068\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u7d4c\u6e08\u6d3b\u52d5\u306e\u76e3\u7763\u3001\u8ca1\u52d9\u53d6\u5f15\u3068\u64cd\u4f5c\u306e\u771f\u5b9f\u6027\u3001\u5408\u6cd5\u6027\u3001\u304a\u3088\u3073\u52b9\u7387\u306e\u8a55\u4fa1\u306b\u306f\u3001\u76e3\u67fb\u5b9f\u8df5\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002\u653f\u5e9c\u76e3\u67fb\u3001\u72ec\u7acb\u76e3\u67fb\u3001\u5185\u90e8\u76e3\u67fb\u306b\u5206\u985e\u3055\u308c\u308b\u76e3\u67fb\u3067\u306f\u3001\u76e3\u67fb\u30c7\u30fc\u30bf\u3078\u306e\u6a19\u6e96\u5316\u3055\u308c\u305f\u30a2\u30af\u30bb\u30b9\u304c\u91cd\u8981\u3067\u3059\u3002\u3053\u308c\u306f\u3001E\u30d3\u30b8\u30cd\u30b9\u3001ERP\u30b7\u30b9\u30c6\u30e0\u3001\u8907\u96d1\u306a\u652f\u6255\u3044\u65b9\u6cd5\u304c\u300c\u30d3\u30c3\u30b0\u30c7\u30fc\u30bf\u300d\u3092\u751f\u6210\u3057\u3001\u52d5\u7684\u3067\u6025\u901f\u306b\u6210\u9577\u3057\u3001\u591a\u69d8\u306a\u7279\u6027\u3092\u6301\u3064\u73fe\u5728\u306e\u74b0\u5883\u3067\u306f\u7279\u306b\u5f53\u3066\u306f\u307e\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u8ab2\u984c\u306f\u3001\u305d\u308c\u305e\u308c\u304c\u72ec\u81ea\u306e\u8a2d\u8a08\u3068\u30c7\u30fc\u30bf\u69cb\u9020\u3092\u6301\u3064\u591a\u69d8\u306a\u4f1a\u8a08\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3068ERP\u306b\u3042\u308a\u3001\u76e3\u67fb\u4eba\u304c\u76f4\u63a5\u57fa\u790e\u3068\u306a\u308b\u30c7\u30fc\u30bf\u306b\u30a2\u30af\u30bb\u30b9\u3057\u3066\u89e3\u91c8\u3059\u308b\u3053\u3068\u3092\u56f0\u96e3\u306b\u3057\u3066\u3044\u307e\u3059\u3002\u73fe\u5728\u306e\u5b9f\u8df5\u3067\u306f\u3001\u76e3\u67fb\u4eba\u306b\u99b4\u67d3\u307f\u306e\u3042\u308b\u5f62\u5f0f\u306b\u30c7\u30fc\u30bf\u3092\u62bd\u51fa\u3057\u3066\u5909\u63db\u3059\u308b\u305f\u3081\u306b\u3001\u5404\u4f1a\u8a08\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u30d0\u30fc\u30b8\u30e7\u30f3\u306e\u30a4\u30f3\u30bf\u30fc\u30d5\u30a7\u30fc\u30b9\u30d7\u30ed\u30b0\u30e9\u30e0\u3092\u958b\u767a\u3059\u308b\u3053\u3068\u304c\u542b\u307e\u308c\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u5e02\u5834\u306b\u5b58\u5728\u3059\u308b\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u7a2e\u985e\u3068\u30d0\u30fc\u30b8\u30e7\u30f3\u306e\u81a8\u5927\u306a\u6570\u306e\u305f\u3081\u3001\u3053\u306e\u65b9\u6cd5\u306f\u975e\u52b9\u7387\u7684\u3067\u3042\u308a\u3001\u30a4\u30f3\u30bf\u30fc\u30d5\u30a7\u30fc\u30b9\u30e2\u30b8\u30e5\u30fc\u30eb\u3092\u958b\u767a\u3059\u308b\u305f\u3081\u306e\u91cd\u5927\u306a\u30ea\u30bd\u30fc\u30b9\u306e\u6d88\u8017\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>SAC\u306e\u63d0\u6848\u306f\u3001\u3053\u308c\u3089\u306e\u8ab2\u984c\u306b\u5bfe\u51e6\u3059\u308b\u3053\u3068\u3092\u76ee\u6307\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u76e3\u67fb\u30c7\u30fc\u30bf\u53ce\u96c6\u306e\u305f\u3081\u306e\u56fd\u969b\u6a19\u6e96\u3092\u78ba\u7acb\u3057\u3001\u7d71\u4e00\u3055\u308c\u305f\u30c7\u30fc\u30bf\u30a4\u30f3\u30bf\u30fc\u30d5\u30a7\u30fc\u30b9\u6a19\u6e96\u306e\u958b\u767a\u3092\u53ef\u80fd\u306b\u3057\u3001\u8907\u6570\u306e\u30a4\u30f3\u30bf\u30fc\u30d5\u30a7\u30fc\u30b9\u30e2\u30b8\u30e5\u30fc\u30eb\u306e\u5fc5\u8981\u6027\u3092\u5927\u5e45\u306b\u524a\u6e1b\u3057\u3001\u30ea\u30bd\u30fc\u30b9\u3092\u7bc0\u7d04\u3057\u307e\u3059\u3002\u3053\u306e\u30a4\u30cb\u30b7\u30a2\u30c1\u30d6\u306f\u3001\u76e3\u67fb\u4eba\u304c\u76e3\u67fb\u30c7\u30fc\u30bf\u306b\u30a2\u30af\u30bb\u30b9\u3057\u3066\u89e3\u91c8\u3059\u308b\u305f\u3081\u306e\u6a19\u6e96\u5316\u3055\u308c\u305f\u6280\u8853\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3092\u63d0\u4f9b\u3057\u3001IT\u74b0\u5883\u306b\u304a\u3051\u308b\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306e\u52b9\u7387\u6027\u3068\u6709\u52b9\u6027\u3092\u5411\u4e0a\u3055\u305b\u308b\u3053\u3068\u3092\u76ee\u6307\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_iso_213782019_\u76e3\u67fb\u30c7\u30fc\u30bf\u53ce\u96c6\">1.4. ISO 21378:2019 \u76e3\u67fb\u30c7\u30fc\u30bf\u53ce\u96c6<\/h3>\n<div class=\"imageblock\">\n<div class=\"content\"><img decoding=\"async\" src=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2024\/02\/ISO21378.png\" alt=\"ISO21378\" \/><\/div>\n<\/div>\n<div class=\"paragraph\">\n<p>\u56fd\u969b\u6a19\u6e96\u5316\u6a5f\u69cb\uff08ISO\uff09\u306e\u4e0b\u3067\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u59d4\u54e1\u4f1a\uff08PC\uff09\u306e\u8a2d\u7acb\u306b\u3088<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u308a\u3001&#8221;\u76e3\u67fb\u30c7\u30fc\u30bf\u53ce\u96c6&#8221;\u3068\u984c\u3055\u308c\u305f<a href=\"https:\/\/www.iso.org\/standard\/70823.html\">ISO 21378:2019<\/a><sup class=\"footnote\">[<a id=\"_footnoteref_2\" class=\"footnote\" title=\"View footnote.\" href=\"#_footnotedef_2\">2<\/a>]<\/sup>\u306e\u516c\u958b\u306b\u3064\u306a\u304c\u308a\u307e\u3057\u305f\u3002\u3053\u306e\u6a19\u6e96\u306f\u3001\u76e3\u67fb\u30c7\u30fc\u30bf\u53ce\u96c6\u30d7\u30ed\u30bb\u30b9\u3092\u6a19\u6e96\u5316\u3059\u308b\u4e0a\u3067\u91cd\u8981\u306a\u30de\u30a4\u30eb\u30b9\u30c8\u30fc\u30f3\u3067\u3042\u308a\u3001\u76e3\u67fb\u4eba\u304c\u4f1a\u8a08\u30c7\u30fc\u30bf\u3092\u3069\u306e\u3088\u3046\u306b\u53d6\u5f97\u3057\u3066\u8a55\u4fa1\u3059\u308b\u304b\u3092\u5408\u7406\u5316\u3059\u308b\u3053\u3068\u3092\u76ee\u6307\u3057\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u9054\u6210\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u5f53\u521d\u3053\u306e\u6a19\u6e96\u306fCSV\u3001XML\u3001JSON\u3001\u304a\u3088\u3073XBRL-GL\u306a\u3069\u306e\u3055\u307e\u3056\u307e\u306a\u30d5\u30a1\u30a4\u30eb\u5f62\u5f0f\u3092\u30b5\u30dd\u30fc\u30c8\u3059\u308b\u3053\u3068\u306b\u77ed\u3051\u3066\u3044\u307e\u3057\u305f\u3002IT\u5c02\u9580\u5bb6\u3068\u306e\u8b70\u8ad6\u304c\u5341\u5206\u306b\u3067\u304d\u305a\u3001\u30c6\u30fc\u30d6\u30eb\u3001\u30d5\u30a3\u30fc\u30eb\u30c9\u3001\u4e3b\u30ad\u30fc\u3001\u304a\u3088\u3073\u53c2\u7167\u8b58\u5225\u5b50\u3092\u5b9a\u7fa9\u3059\u308b\u3053\u3068\u306b\u7126\u70b9\u3092\u5f53\u3066\u3066\u7de8\u96c6\u3057\u305f\u305f\u3081\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306b\u304a\u3051\u308b\u30c7\u30fc\u30bf\u8868\u73fe\u306e\u591a\u69d8\u306a\u30cb\u30fc\u30ba\u306b\u5bfe\u51e6\u3059\u308b\u4e0a\u3067\u9650\u5b9a\u7684\u3067\u3057\u305f\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u304b\u3089\u516c\u958b\u3055\u308c\u305f\u3001\uff29\uff34\u59d4\u54e1\u4f1a\u7814\u7a76\u5831\u544a<a href=\"https:\/\/jicpa.or.jp\/specialized_field\/20211217fbi.html\">\u300c\u76e3\u67fb\u30c7\u30fc\u30bf\u6a19\u6e96\u5316\u306b\u95a2\u3059\u308b\u7559\u610f\u4e8b\u9805\u3068\u30c7\u30fc\u30bf\u30a2\u30ca\u30ea\u30c6\u30a3\u30af\u30b9\u3078\u306e\u9069\u7528\u300d\uff08\u516c\u958b\u8349\u6848\uff09<\/a>\u3082\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_isoawi_21926_\u76e3\u67fb\u30c7\u30fc\u30bf\u30b5\u30fc\u30d3\u30b9\u306e\u305f\u3081\u306e\u30bb\u30de\u30f3\u30c6\u30a3\u30c3\u30af\u30c7\u30fc\u30bf\u30e2\u30c7\u30eb\">2. ISO\/AWI 21926 \u76e3\u67fb\u30c7\u30fc\u30bf\u30b5\u30fc\u30d3\u30b9\u306e\u305f\u3081\u306e\u30bb\u30de\u30f3\u30c6\u30a3\u30c3\u30af\u30c7\u30fc\u30bf\u30e2\u30c7\u30eb<\/h2>\n<div class=\"sectionbody\">\n<div class=\"imageblock\">\n<div class=\"content\"><img decoding=\"async\" src=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2024\/02\/AWI21926.png\" alt=\"AWI21926\" \/><\/div>\n<\/div>\n<div class=\"paragraph\">\n<p>\u3053\u308c\u3089\u306e\u5236\u9650\u3092\u8a8d\u8b58\u3057\u30012022\u5e74\u306b\u7814\u7a76\u30b0\u30eb\u30fc\u30d71\uff08SG1\uff09\u306f\u3001\u3088\u308a\u5e45\u5e83\u3044\u30c7\u30fc\u30bf\u5f62\u5f0f\u3092\u53ce\u5bb9\u3067\u304d\u308b\u56fd\u969b\u30c7\u30fc\u30bf\u6a19\u6e96\u3092\u63a2\u6c42\u3059\u308b\u305f\u3081\u306e\u7814\u7a76\u306b\u7740\u624b\u3057\u307e\u3057\u305f\u3002\u3053\u306e\u53d6\u308a\u7d44\u307f\u306f\u3001<a href=\"https:\/\/www.iso.org\/standard\/86895.html?browse=tc\">\u76e3\u67fb\u30c7\u30fc\u30bf\u30b5\u30fc\u30d3\u30b9\u306e\u305f\u3081\u306e\u30bb\u30de\u30f3\u30c6\u30a3\u30c3\u30af\u30c7\u30fc\u30bf\u30e2\u30c7\u30eb<\/a><sup class=\"footnote\">[<a id=\"_footnoteref_3\" class=\"footnote\" title=\"View footnote.\" href=\"#_footnotedef_3\">3<\/a>]<\/sup>\u306b\u95a2\u3059\u308b\u9ad8\u5ea6\u306a\u4f5c\u696d\u9805\u76ee\uff08AWI\uff09\u306e\u5f62\u6210\u306b\u3064\u306a\u304c\u308a\u307e\u3057\u305f\u3002\u305d\u306e\u524d\u8eab\u3068\u306f\u7570\u306a\u308a\u3001\u3053\u306e\u30bb\u30de\u30f3\u30c6\u30a3\u30c3\u30af\u30e2\u30c7\u30eb\u306f\u30d5\u30a1\u30a4\u30eb\u5f62\u5f0f\u306b\u4e2d\u7acb\u7684\u3067\u3042\u308a\u3001\u3055\u307e\u3056\u307e\u306a\u30d5\u30a1\u30a4\u30eb\u5f62\u5f0f\u3092\u30b5\u30dd\u30fc\u30c8\u3059\u308b\u67d4\u8edf\u306a\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3092\u63d0\u4f9b\u3059\u308b\u3088\u3046\u306b\u8a2d\u8a08\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u30a2\u30d7\u30ed\u30fc\u30c1\u306f\u3001\u6a19\u6e96\u306e\u9069\u7528\u7bc4\u56f2\u3092\u5927\u5e45\u306b\u5e83\u3052\u3001\u76e3\u67fb\u30c7\u30fc\u30bf\u53ce\u96c6\u30d7\u30ed\u30bb\u30b9\u306b\u591a\u69d8\u306a\u30c7\u30fc\u30bf\u8868\u73fe\u3092\u7d71\u5408\u3059\u308b\u3053\u3068\u3092\u53ef\u80fd\u306b\u3057\u307e\u3057\u305f\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>SG1\u304a\u3088\u3073AWI\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u4e2d\u306e\u91cd\u8981\u306a\u767a\u898b\u306e\u4e00\u3064\u306f\u3001xBRL-CSV\u304c\u968e\u5c64\u7684\u306a\u30c7\u30fc\u30bf\u69cb\u9020\u3092\u52b9\u7387\u7684\u306b\u6271\u3044\u3001\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u3092\u901a\u3058\u3066\u5927\u91cf\u306e\u30c7\u30fc\u30bf\u3092\u7ba1\u7406\u3067\u304d\u308b\u53ef\u80fd\u6027\u3067\u3057\u305f\u3002xBRL-CSV\u306f\u3001CSV\uff08\u30b3\u30f3\u30de\u533a\u5207\u308a\u5024\uff09\u30d5\u30a1\u30a4\u30eb\u306e\u6c4e\u7528\u6027\u3068\u3001XBRL\u306e\u69cb\u9020\u5316\u3055\u308c\u305f\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u30d9\u30fc\u30b9\u306e\u30a2\u30d7\u30ed\u30fc\u30c1\u3092\u7d44\u307f\u5408\u308f\u305b\u3066\u304a\u308a\u3001\u8907\u96d1\u306a\u76e3\u67fb\u30c7\u30fc\u30bf\u3092\u8868\u73fe\u3059\u308b\u305f\u3081\u306e\u7406\u60f3\u7684\u306a\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u8a8d\u8b58\u306f\u3001\u30c7\u30fc\u30bf\u5b9a\u7fa9\u80fd\u529b\u306b\u304a\u3044\u3066\u5305\u62ec\u7684\u3067\u3042\u308a\u306a\u304c\u3089\u3001\u3055\u307e\u3056\u307e\u306a\u30c7\u30fc\u30bf\u5f62\u5f0f\u306b\u9069\u5fdc\u3067\u304d\u308b\u307b\u3069\u67d4\u8edf\u6027\u304c\u3042\u308b\u6a19\u6e96\u3092\u958b\u767a\u3059\u308b\u91cd\u8981\u6027\u3092\u5f37\u8abf\u3057\u3001\u76e3\u67fb\u30c7\u30fc\u30bf\u53ce\u96c6\u304a\u3088\u3073\u5206\u6790\u306e\u52b9\u7387\u6027\u3068\u52b9\u679c\u6027\u3092\u5411\u4e0a\u3055\u305b\u308b\u3053\u3068\u3092\u793a\u3057\u307e\u3057\u305f\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_xbrl_csv\u306b\u3088\u308b\u76e3\u67fb\u30c7\u30fc\u30bf\u306e\u8981\u4ef6\">3. xBRL-CSV\u306b\u3088\u308b\u76e3\u67fb\u30c7\u30fc\u30bf\u306e\u8981\u4ef6<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph\">\n<p>xBRL-CSV\u306e\u8981\u4ef6\u3001\u7279\u306b\u73fe\u4ee3\u306e\u76e3\u67fb\u30cb\u30fc\u30ba\u306e\u6587\u8108\u3067\u3001\u306f\u8ca1\u52d9\u5831\u544a\u306e\u9032\u5316\u3059\u308b\u98a8\u666f\u3068\u30d3\u30b8\u30cd\u30b9\u53d6\u5f15\u306e\u8907\u96d1\u3055\u306e\u5897\u52a0\u3092\u53cd\u6620\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>xBRL-CSV\u306f\u3001\u591a\u69d8\u306a\u30c7\u30fc\u30bf\u30bf\u30a4\u30d7\u3068\u69cb\u9020\u3092\u6271\u3046\u67d4\u8edf\u6027\u3068\u8907\u96d1\u306a\u76e3\u67fb\u30bf\u30b9\u30af\u306e\u30b5\u30dd\u30fc\u30c8\u306b\u3088\u308a\u3001\u73fe\u4ee3\u306e\u8ca1\u52d9\u5831\u544a\u3068\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306b\u3068\u3063\u3066\u5f37\u529b\u306a\u30c4\u30fc\u30eb\u3067\u3059\u3002\u305d\u306e\u6a5f\u80fd\u306f\u3001\u3088\u308a\u8a73\u7d30\u306a\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0\u3067\u5305\u62ec\u7684\u306a\u76e3\u67fb\u3078\u306e\u73fe\u5728\u306e\u50be\u5411\u3001\u4f1d\u7d71\u7684\u306a\u8ca1\u52d9\u6307\u6a19\u3092\u8d85\u3048\u3066\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u3084ESG\u8981\u56e0\u3092\u542b\u3080\u76e3\u67fb\u306b\u5bfe\u5fdc\u3059\u308b\u3082\u306e\u3067\u3059\u3002<br \/>\n\u4ee5\u4e0b\u306f\u3001\u6307\u5b9a\u3055\u308c\u305f\u8981\u4ef6\u306b\u95a2\u3059\u308b\u8a73\u7d30\u306a\u8aac\u660e\u3067\u3059\uff1a<\/p>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_\u4e3b\u8981\u8981\u4ef6\">3.1. \u4e3b\u8981\u8981\u4ef6<\/h3>\n<div class=\"paragraph\">\n<p><strong>\u6b74\u53f2\u30c7\u30fc\u30bf\u76e3\u67fb\u306e\u305f\u3081\u306e\u975e\u6b63\u898f\u5316<\/strong><br \/>\n\u4f1d\u7d71\u7684\u306a\u95a2\u4fc2\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u30b7\u30b9\u30c6\u30e0\uff08RDB\uff09\u306f\u3001\u53d6\u5f15\u30c7\u30fc\u30bf\u306e\u6b63\u898f\u5316\u3055\u308c\u305f\u69cb\u9020\u3068\u6642\u9593\u306e\u7d4c\u904e\u3068\u5171\u306b\u5909\u5316\u3059\u308b\u30de\u30b9\u30bf\u30fc\u30c7\u30fc\u30bf\u306e\u6027\u8cea\u306e\u305f\u3081\u3001\u6b74\u53f2\u30c7\u30fc\u30bf\u306e\u76e3\u67fb\u306b\u304a\u3044\u3066\u8ab2\u984c\u306b\u76f4\u9762\u3057\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u7d44\u7e54\u69cb\u9020\u306e\u5909\u66f4\u306b\u4f34\u3046\u30b3\u30b9\u30c8\u30bb\u30f3\u30bf\u30fc\u30b3\u30fc\u30c9\u3001\u53d6\u5f15\u5148\u30b3\u30fc\u30c9\u3001\u88fd\u54c1\u30b3\u30fc\u30c9\u306e\u5909\u66f4\u306f\u3001\u76e3\u67fb\u4e2d\u306b\u52b9\u679c\u7684\u306a\u671f\u9593\u691c\u51fa\u3068\u30de\u30c3\u30c1\u30f3\u30b0\u3092\u5fc5\u8981\u3068\u3057\u307e\u3059\u3002xBRL-CSV\u306f\u975e\u6b63\u898f\u5316\u3092\u53ef\u80fd\u306b\u3057\u3001\u95a2\u9023\u3059\u308b\u53d6\u5f15\u30c7\u30fc\u30bf\u3068\u30de\u30b9\u30bf\u30fc\u30c7\u30fc\u30bf\u3092\u5358\u4e00\u30d5\u30a1\u30a4\u30eb\u306b\u4fdd\u5b58\u3067\u304d\u308b\u305f\u3081\u3001\u4f1d\u7d71\u7684\u306aRDB\u304c\u5fc5\u8981\u3068\u3059\u308b\u8907\u96d1\u306a\u7d50\u5408\u306a\u3057\u306b\u6b74\u53f2\u7684\u76e3\u67fb\u3092\u7c21\u7d20\u5316\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p><strong>\u96c6\u7d04\u3068\u8a73\u7d30\u5206\u6790<\/strong><br \/>\n\u682a\u5f0f\u5e02\u5834\u3084\u7a0e\u52d9\u6a5f\u95a2\u306e\u305f\u3081\u306e\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb\u306f\u3001\u5143\u5e33\u8a18\u9332\u306e\u8a73\u7d30\u306a\u8abf\u67fb\u3092\u8981\u6c42\u3057\u307e\u3059\u3002xBRL-CSV\u306f\u3001\u691c\u8a3c\u76ee\u7684\u3067\u306e\u30c7\u30fc\u30bf\u96c6\u7d04\u3092\u53ef\u80fd\u306b\u3057\u3001\u96c6\u7d04\u3055\u308c\u305f\u30c7\u30fc\u30bf\u304b\u3089\u57fa\u672c\u5143\u5e33\u30c7\u30fc\u30bf\u3078\u306e\u8a73\u7d30\u5206\u6790\u306e\u30e1\u30ab\u30cb\u30ba\u30e0\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002\u3053\u306e\u6a5f\u80fd\u306b\u3088\u308a\u3001\u76e3\u67fb\u4eba\u306f\u8981\u7d04\u3055\u308c\u305f\u8ca1\u52d9\u8af8\u8868\u304b\u3089\u5143\u306e\u8a73\u7d30\u306a\u53d6\u5f15\u306b\u5bb9\u6613\u306b\u30ca\u30d3\u30b2\u30fc\u30c8\u3067\u304d\u3001\u5831\u544a\u3055\u308c\u305f\u6570\u5024\u306e\u900f\u660e\u6027\u3068\u691c\u8a3c\u53ef\u80fd\u6027\u3092\u9ad8\u3081\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p><strong>\u95a2\u9023\u3059\u308b\u53d6\u5f15\u696d\u52d9\u6587\u66f8\u3068\u5143\u5e33\u30c7\u30fc\u30bf\u306e\u691c\u8a3c<\/strong><br \/>\n\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u3067\u306f\u3001\u5951\u7d04\u3001\u6ce8\u6587\u3001\u7d0d\u54c1\u66f8\u3001\u8acb\u6c42\u66f8\u3001\u652f\u6255\u8a18\u9332\u3068\u5bfe\u5fdc\u3059\u308b\u5143\u5e33\u30a8\u30f3\u30c8\u30ea\u30fc\u306e\u3088\u3046\u306a\u3001\u53d6\u5f15\u6587\u66f8\u3092\u5143\u5e33\u30a8\u30f3\u30c8\u30ea\u30fc\u3068\u7167\u5408\u3059\u308b\u3053\u3068\u304c\u3088\u304f\u6c42\u3081\u3089\u308c\u307e\u3059\u3002xBRL-CSV\u306f\u3001\u3053\u308c\u3089\u306e\u3055\u307e\u3056\u307e\u306a\u6587\u66f8\u3068\u30c7\u30fc\u30bf\u306e\u95a2\u9023\u4ed8\u3051\u3092\u30b5\u30dd\u30fc\u30c8\u3057\u3001\u53d6\u5f15\u3068\u305d\u308c\u306b\u5bfe\u5fdc\u3059\u308b\u5143\u5e33\u30a8\u30f3\u30c8\u30ea\u30fc\u306e\u5b8c\u5168\u6027\u3068\u6b63\u78ba\u6027\u3092\u76e3\u67fb\u4eba\u304c\u691c\u8a3c\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p><strong>\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0\u76e3\u67fb<\/strong><br \/>\nxBRL-CSV\u306f\u3001\u53d6\u5f15\u51e6\u7406\u3068\u5e33\u7c3f\u8a18\u5165\u306e\u305f\u3081\u306e\u5185\u90e8\u5236\u5fa1\u30eb\u30fc\u30eb\u3092\u691c\u8a3c\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u5185\u3067\u5b9a\u7fa9\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u4e8b\u524d\u306b\u5b9a\u7fa9\u3055\u308c\u305f\u30eb\u30fc\u30eb\u306b\u5bfe\u3057\u3066\u30c8\u30e9\u30f3\u30b6\u30af\u30b7\u30e7\u30f3\u306e\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0\u30c1\u30a7\u30c3\u30af\u3092\u53ef\u80fd\u306b\u3057\u3001\u4e0d\u4e00\u81f4\u3084\u7570\u5e38\u306e\u5373\u6642\u8b58\u5225\u3068\u4fee\u6b63\u3092\u5bb9\u6613\u306b\u3057\u307e\u3059\u3002\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0\u76e3\u67fb\u306f\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306e\u52b9\u7387\u6027\u3068\u6709\u52b9\u6027\u3092\u9ad8\u3081\u3001\u7d99\u7d9a\u7684\u306a\u8ca1\u52d9\u306e\u6574\u5408\u6027\u3068\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u4fdd\u8a3c\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p><strong>\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u30ec\u30dd\u30fc\u30c8\u3001ESG\u5831\u544a\u306e\u8981\u4ef6<\/strong><br \/>\n\u4f1d\u7d71\u7684\u306a\u8ca1\u52d9\u30c7\u30fc\u30bf\u3092\u8d85\u3048\u3066\u3001\u76e3\u67fb\u306f\u307e\u3059\u307e\u3059\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u304a\u3088\u3073ESG\uff08\u74b0\u5883\u3001\u793e\u4f1a\u3001\u30ac\u30d0\u30ca\u30f3\u30b9\uff09\u5831\u544a\u3092\u542b\u3080\u3088\u3046\u306b\u306a\u308a\u3001\u30ab\u30fc\u30dc\u30f3\u30d5\u30c3\u30c8\u30d7\u30ea\u30f3\u30c8\u306e\u3088\u3046\u306a\u7269\u7406\u30c7\u30fc\u30bf\u3068\u4f1a\u8a08\u30c7\u30fc\u30bf\u306e\u7d71\u5408\u304c\u5fc5\u8981\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002xBRL-CSV\u306f\u3001IoT\u30c7\u30d0\u30a4\u30b9\u3084\u5de5\u5834\u904b\u55b6\u30b3\u30f3\u30d4\u30e5\u30fc\u30bf\u304b\u3089\u751f\u6210\u3055\u308c\u308bCSV\u5f62\u5f0f\u306e\u30d5\u30e9\u30c3\u30c8\u30d5\u30a1\u30a4\u30eb\u3092\u6271\u3048\u308b\u305f\u3081\u3001\u3053\u306e\u30bf\u30b9\u30af\u306b\u9069\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u8ca1\u52d9\u304a\u3088\u3073\u975e\u8ca1\u52d9\u30c7\u30fc\u30bf\u306e\u5305\u62ec\u7684\u306a\u5831\u544a\u304c\u53ef\u80fd\u3068\u306a\u308a\u3001\u5305\u62ec\u7684\u3067\u900f\u660e\u306a\u4f01\u696d\u306e\u8aac\u660e\u8cac\u4efb\u3078\u306e\u9700\u8981\u306b\u5fdc\u3048\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u30ec\u30dd\u30fc\u30c8esg\u5831\u544a\u306b\u304a\u3051\u308bxbrl\u306e\u6d3b\u7528\">4. \u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u30ec\u30dd\u30fc\u30c8\u3001ESG\u5831\u544a\u306b\u304a\u3051\u308bXBRL\u306e\u6d3b\u7528<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph\">\n<p>\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u3001ESG\u5831\u544a\u3067\u5305\u62ec\u7684\u306a\u6d1e\u5bdf\u3092\u5f97\u308b\u305f\u3081\u306bXBRL\u3092\u6d3b\u7528\u3059\u308b\u969b\u3001\u5831\u544a\u3055\u308c\u305f\u30c7\u30fc\u30bf\u306e\u691c\u8a3c\u3060\u3051\u3067\u306a\u304f\u3001\u305d\u306e\u80cc\u666f\u306b\u3042\u308b\u8a73\u7d30\u306a\u30c7\u30fc\u30bf\u306b\u3082\u8e0f\u307f\u8fbc\u3080\u6a19\u6e96\u5316\u3055\u308c\u305f\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306e\u4f5c\u6210\u306b\u7126\u70b9\u304c\u79fb\u308a\u307e\u3059\u3002\u7279\u306b\u305d\u306exBRL-CSV\u5f62\u5f0f\u3067\u306eXBRL\u306e\u4f7f\u7528\u306f\u3001\u7279\u306b\u4eca\u65e5\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306b\u7126\u70b9\u3092\u5f53\u3066\u305f\u30d3\u30b8\u30cd\u30b9\u74b0\u5883\u3067\u307e\u3059\u307e\u3059\u91cd\u8981\u306b\u306a\u3063\u3066\u3044\u308bESG\uff08\u74b0\u5883\u3001\u793e\u4f1a\u3001\u30ac\u30d0\u30ca\u30f3\u30b9\uff09\u5831\u544a\u306e\u9818\u57df\u3067\u3001\u9069\u5fdc\u6027\u3068\u5206\u6790\u306e\u6df1\u3055\u3092\u63d0\u4f9b\u3067\u304d\u308b\u3053\u3068\u306e\u8a3c\u3067\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1\">\n<h2 id=\"_\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u30ec\u30dd\u30fc\u30c8esg\u5831\u544a\u306e\u305f\u3081\u306exbrl\u306e\u6d3b\u7528\">5. \u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u30ec\u30dd\u30fc\u30c8\u3001ESG\u5831\u544a\u306e\u305f\u3081\u306eXBRL\u306e\u6d3b\u7528<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph\">\n<p>\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u30ec\u30dd\u30fc\u30c8\u3084ESG\u5831\u544a\u3067\u5305\u62ec\u7684\u306a\u6d1e\u5bdf\u3092\u5f97\u308b\u305f\u3081\u306bXBRL\u3092\u6d3b\u7528\u3059\u308b\u969b\u3001\u7126\u70b9\u306f\u5831\u544a\u3055\u308c\u305f\u30c7\u30fc\u30bf\u306e\u691c\u8a3c\u3092\u5bb9\u6613\u306b\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u305d\u306e\u80cc\u5f8c\u306b\u3042\u308b\u8a73\u7d30\u306a\u30c7\u30fc\u30bf\u306b\u3082\u6df1\u304f\u8e0f\u307f\u8fbc\u3080\u6a19\u6e96\u5316\u3055\u308c\u305f\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306e\u4f5c\u6210\u306b\u79fb\u308a\u307e\u3059\u3002\u7279\u306b\u3001\u305d\u306exBRL-CSV\u5f62\u5f0f\u3067\u306eXBRL\u306e\u4f7f\u7528\u306f\u3001ESG\uff08\u74b0\u5883\u3001\u793e\u4f1a\u3001\u30ac\u30d0\u30ca\u30f3\u30b9\uff09\u5831\u544a\u306e\u9818\u57df\u306b\u304a\u3044\u3066\u3001\u7279\u306b\u4eca\u65e5\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306b\u7126\u70b9\u3092\u5f53\u3066\u305f\u30d3\u30b8\u30cd\u30b9\u74b0\u5883\u3067\u307e\u3059\u307e\u3059\u91cd\u8981\u306b\u306a\u3063\u3066\u3044\u308b\u3001\u9069\u5fdc\u6027\u3068\u5206\u6790\u306e\u6df1\u3055\u3092\u63d0\u4f9b\u3067\u304d\u308b\u3053\u3068\u306e\u8a3c\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_\u5229\u70b9\u3068\u8981\u4ef6\">5.1. \u5229\u70b9\u3068\u8981\u4ef6<\/h3>\n<div class=\"olist arabic\">\n<ol class=\"arabic\">\n<li>\u6a19\u6e96\u5316\u3068\u30bb\u30de\u30f3\u30c6\u30a3\u30c3\u30af\u7d71\u5408\uff1aXBRL-CSV\u306f\u3001\u30bb\u30de\u30f3\u30c6\u30a3\u30c3\u30af\u30e2\u30c7\u30eb\u3092\u7d71\u5408\u3059\u308b\u3053\u3068\u3067\u3001\u3055\u307e\u3056\u307e\u306a\u30bb\u30af\u30bf\u30fc\u306b\u308f\u305f\u308b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u30ec\u30dd\u30fc\u30c8\u3001ESG\u5831\u544a\u30c7\u30fc\u30bf\u3092\u6a19\u6e96\u5316\u3059\u308b\u72ec\u81ea\u306e\u5229\u70b9\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002\u3053\u306e\u30e2\u30c7\u30eb\u306f\u3001\u8907\u96d1\u306a\u30c7\u30fc\u30bf\u69cb\u9020\u306e\u89e3\u91c8\u3092\u652f\u63f4\u3057\u3001\u76e3\u67fb\u4eba\u3068\u5229\u5bb3\u95a2\u4fc2\u8005\u304c\u4f01\u696d\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u52aa\u529b\u306b\u3064\u3044\u3066\u6df1\u3044\u6d1e\u5bdf\u3092\u5f97\u308b\u3053\u3068\u3092\u53ef\u80fd\u306b\u3057\u307e\u3059\u3002XBRL\u306b\u3088\u3063\u3066\u63d0\u4f9b\u3055\u308c\u308b\u30bb\u30de\u30f3\u30c6\u30a3\u30c3\u30af\u5c64\u306f\u3001\u74b0\u5883\u3078\u306e\u5f71\u97ff\u6307\u6a19\u306a\u3069\u306e\u975e\u8ca1\u52d9\u30c7\u30fc\u30bf\u306b\u3064\u3044\u3066\u3001\u5404\u30c7\u30fc\u30bf\u30dd\u30a4\u30f3\u30c8\u3092\u7406\u89e3\u3057\u3084\u3059\u3044\u65b9\u6cd5\u3067\u5b9a\u7fa9\u3057\u3066\u5206\u985e\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u3088\u308a\u6df1\u3044\u7406\u89e3\u3092\u4fc3\u9032\u3057\u307e\u3059\u3002<\/li>\n<li>\u30c7\u30fc\u30bf\u691c\u8a3c\u306e\u5f37\u5316\uff1aXBRL-CSV\u306e\u69cb\u9020\u5316\u3055\u308c\u305f\u5f62\u5f0f\u306b\u3088\u308a\u3001\u5831\u544a\u3055\u308c\u305f\u30c7\u30fc\u30bf\u3092\u305d\u306e\u8a73\u7d30\u306a\u80cc\u666f\u60c5\u5831\u3068\u52b9\u7387\u7684\u306b\u7167\u5408\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u80fd\u529b\u306f\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u304a\u3088\u3073ESG\u5831\u544a\u306b\u542b\u307e\u308c\u308b\u5e83\u7bc4\u306a\u30c7\u30fc\u30bf\u3092\u691c\u8a3c\u3059\u308b\u4efb\u52d9\u306b\u3042\u305f\u308b\u76e3\u67fb\u4eba\u306b\u3068\u3063\u3066\u91cd\u8981\u3067\u3042\u308a\u3001\u30c7\u30fc\u30bf\u304c\u6b63\u78ba\u3067\u3042\u308a\u3001\u4f01\u696d\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u4e3b\u5f35\u3068\u4e00\u81f4\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u4fdd\u8a3c\u3057\u307e\u3059\u3002<\/li>\n<li>\u30c7\u30fc\u30bf\u51e6\u7406\u3068\u8ffd\u8de1\u6027\u306e\u52b9\u7387\u5316\uff1a\u305d\u306e\u6a5f\u68b0\u53ef\u8aad\u5f62\u5f0f\u306b\u3088\u308a\u3001XBRL-CSV\u306f\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u3092\u5408\u7406\u5316\u3057\u3001\u30c7\u30fc\u30bf\u691c\u8a3c\u30bf\u30b9\u30af\u306e\u81ea\u52d5\u5316\u3092\u53ef\u80fd\u306b\u3057\u307e\u3059\u3002XBRL\u306b\u56fa\u6709\u306e\u30d0\u30fc\u30b8\u30e7\u30cb\u30f3\u30b0\u6a5f\u80fd\u3082\u8ffd\u8de1\u6027\u3092\u4fc3\u9032\u3057\u3001\u76e3\u67fb\u4eba\u304c\u30c7\u30fc\u30bf\u306e\u5909\u66f4\u3092\u8ffd\u8de1\u3057\u3001\u6642\u9593\u3092\u304b\u3051\u3066\u660e\u78ba\u306a\u76e3\u67fb\u8a3c\u8de1\u3092\u7dad\u6301\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u307e\u3059\u3002\u3053\u306e\u6b74\u53f2\u7684\u8ffd\u8de1\u6027\u306f\u3001\u4f01\u696d\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u304a\u3088\u3073ESG\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u306e\u9032\u5316\u3068\u305d\u306e\u5831\u544a\u306e\u6574\u5408\u6027\u3092\u7406\u89e3\u3059\u308b\u305f\u3081\u306b\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/li>\n<li>\u7d71\u5408\u5206\u6790\u3068\u76f8\u4e92\u904b\u7528\u6027\uff1aXBRL-CSV\u306f\u3001\u8ca1\u52d9\u304a\u3088\u3073\u975e\u8ca1\u52d9\u30c7\u30fc\u30bf\u306e\u7d71\u5408\u5206\u6790\u3092\u30b5\u30dd\u30fc\u30c8\u3057\u3001\u76e3\u67fb\u4eba\u306b\u4f01\u696d\u306e\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u306b\u5bfe\u3059\u308b\u5305\u62ec\u7684\u306a\u30d3\u30e5\u30fc\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/li>\n<\/ol>\n<\/div>\n<\/div>\n<div class=\"sect2\">\n<h3 id=\"_xbrl\u3092\u7528\u3044\u305f\u5229\u70b9\u306e\u5b9f\u73fe\u306b\u5fc5\u8981\u306a\u8981\u4ef6\">5.2. XBRL\u3092\u7528\u3044\u305f\u5229\u70b9\u306e\u5b9f\u73fe\u306b\u5fc5\u8981\u306a\u8981\u4ef6<\/h3>\n<div class=\"olist arabic\">\n<ol class=\"arabic\">\n<li><strong>xBRL-CSV\u306e\u5c55\u958b:<\/strong> \u3053\u308c\u3089\u306e\u5229\u70b9\u3092\u5b8c\u5168\u306b\u6d3b\u7528\u3059\u308b\u305f\u3081\u306b\u306f\u3001xBRL-CSV\u5f62\u5f0f\u306e\u5e83\u7bc4\u306a\u5c55\u958b\u304c\u5fc5\u8981\u3067\u3059\u3002\u3053\u306e\u5c55\u958b\u306b\u3088\u308a\u3001\u6a5f\u68b0\u304c\u8aad\u307f\u53d6\u308a\u53ef\u80fd\u306a\u3001\u6a19\u6e96\u5316\u3055\u308c\u305f\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u304a\u3088\u3073\u30c7\u30fc\u30bf\u306e\u4f5c\u6210\u304c\u5bb9\u6613\u306b\u306a\u308a\u3001\u52b9\u7387\u7684\u306a\u96c6\u7d04\u3001\u5206\u6790\u3001\u304a\u3088\u3073\u691c\u8a3c\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002<\/li>\n<li><strong>\u968e\u5c64\u7684\u306a\u6574\u7136\u3068\u3057\u305f\u30c7\u30fc\u30bf\u30a2\u30d7\u30ed\u30fc\u30c1\u306e\u63a1\u7528:<\/strong> \u968e\u5c64\u7684\u306a\u6574\u7136\u3068\u3057\u305f\u30c7\u30fc\u30bf\u30a2\u30d7\u30ed\u30fc\u30c1\u3092\u63a1\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u30c7\u30fc\u30bf\u306e\u6574\u7406\u304c\u7c21\u7d20\u5316\u3055\u308c\u3001\u305d\u306e\u54c1\u8cea\u304c\u5411\u4e0a\u3057\u3001\u76e3\u67fb\u4eba\u304c\u3088\u308a\u30a2\u30af\u30bb\u30b9\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u30a2\u30d7\u30ed\u30fc\u30c1\u306f\u3001XBRL\u306e\u69cb\u9020\u5316\u3055\u308c\u305f\u3001\u30bf\u30af\u30bd\u30ce\u30df\u30fc\u30d9\u30fc\u30b9\u306e\u80fd\u529b\u3068\u4e00\u81f4\u3057\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u304a\u3088\u3073ESG\u6307\u6a19\u306e\u8a73\u7d30\u306a\u8868\u73fe\u3068\u5206\u6790\u3092\u53ef\u80fd\u306b\u3057\u307e\u3059\u3002<\/li>\n<li><strong>\u6cd5\u7684\u304a\u3088\u3073\u4f53\u7cfb\u7684\u306a\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306e\u958b\u767a:<\/strong> \u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u304a\u3088\u3073ESG\u5831\u544a\u306e\u52b9\u679c\u7684\u306a\u6a19\u6e96\u5316\u3068\u691c\u8a3c\u306e\u305f\u3081\u306b\u306f\u3001\u6cd5\u7684\u304a\u3088\u3073\u4f53\u7cfb\u7684\u306a\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306e\u958b\u767a\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002\u3053\u308c\u306b\u306f\u3001XBRL-GL\u306e\u3088\u3046\u306a\u6a19\u6e96\u5316\u3055\u308c\u305f\u5831\u544a\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u304a\u3088\u3073\u6280\u8853\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3092\u4f5c\u6210\u3057\u3001\u5305\u62ec\u7684\u3067\u4e00\u8cab\u3057\u305f\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u304a\u3088\u3073ESG\u958b\u793a\u3092\u4fdd\u8a3c\u3059\u308b\u3053\u3068\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/li>\n<li><strong>\u5171\u540c\u306e\u6a19\u6e96\u5316\u53d6\u308a\u7d44\u307f:<\/strong> \u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u304a\u3088\u3073ESG\u5831\u544a\u57fa\u6e96\u3092\u8abf\u548c\u3055\u305b\u308b\u305f\u3081\u306b\u3001\u56fd\u969b\u7d44\u7e54\u3084\u5229\u5bb3\u95a2\u4fc2\u8005\u3068\u5354\u529b\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\u3053\u306e\u5171\u540c\u306e\u52aa\u529b\u306f\u3001\u4e16\u754c\u7684\u306b\u5831\u544a\u5b9f\u8df5\u3092\u8abf\u548c\u3055\u305b\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u304a\u3088\u3073\u30c7\u30fc\u30bf\u691c\u8a3c\u306b\u5bfe\u3059\u308b\u7d71\u4e00\u3055\u308c\u305f\u30a2\u30d7\u30ed\u30fc\u30c1\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068\u3092\u76ee\u6307\u3057\u3066\u3044\u307e\u3059\u3002<\/li>\n<\/ol>\n<\/div>\n<div class=\"paragraph\">\n<p>XBRL\u306f\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u304a\u3088\u3073ESG\u30c7\u30fc\u30bf\u306e\u6a19\u6e96\u5316\u3055\u308c\u305f\u5831\u544a\u3068\u691c\u8a3c\u306e\u305f\u3081\u306e\u5805\u7262\u306a\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002\u5831\u544a\u3055\u308c\u305f\u30c7\u30fc\u30bf\u3068\u8a73\u7d30\u306a\u80cc\u666f\u30c7\u30fc\u30bf\u306e\u4e21\u65b9\u306e\u6a19\u6e96\u5316\u3068\u691c\u8a3c\u306b\u7126\u70b9\u3092\u5f53\u3066\u308b\u3053\u3068\u306b\u3088\u308a\u3001XBRL\u306f\u4f01\u696d\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u30a4\u30cb\u30b7\u30a2\u30c1\u30d6\u306e\u900f\u660e\u3067\u6b63\u78ba\u3067\u6d1e\u5bdf\u306b\u5bcc\u3093\u3060\u53cd\u6620\u3092\u4fc3\u9032\u3057\u3001\u60c5\u5831\u306b\u57fa\u3065\u3044\u305f\u610f\u601d\u6c7a\u5b9a\u3092\u652f\u63f4\u3057\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u304a\u3088\u3073ESG\u5831\u544a\u306b\u304a\u3051\u308b\u8aac\u660e\u8cac\u4efb\u3092\u4fc3\u9032\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph qed\">\n<p>Q.E.D.<\/p>\n<\/div>\n<div class=\"paragraph\">\n<p>Nobuyuki SAMBUICHI<br \/>\nAdvisor at <a href=\"https:\/\/www.xbrl.or.jp\/\">XBRL Japan<\/a><br \/>\n<a href=\"https:\/\/www.iso.org\/committee\/5648297.html\">ISO\/TC295 Audit data services<\/a><br \/>\nConvener at SG1 Semantic model<br \/>\nCo-project leader at WG1 <a href=\"https:\/\/www.iso.org\/standard\/86895.html?browse=tc\">AWI 21926 Semantic data model for audit data services<\/a><br \/>\nHead of delegation JISC<br \/>\nLiaison representative from XBRL International Inc.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div id=\"footnotes\">\n<hr \/>\n<div id=\"_footnotedef_1\" class=\"footnote\"><a href=\"#_footnoteref_1\">1<\/a>. xBRL-CSV\u30c1\u30e5\u30fc\u30c8\u30ea\u30a2\u30eb\u3068\u4f8b\u306f\u3053\u3061\u3089: <a class=\"bare\" href=\"https:\/\/www.xbrl.org\/guidance\/xbrl-csv-tutorial\/\">https:\/\/www.xbrl.org\/guidance\/xbrl-csv-tutorial\/<\/a><\/div>\n<div id=\"_footnotedef_2\" class=\"footnote\"><a href=\"#_footnoteref_2\">2<\/a>. YouTube <a href=\"https:\/\/www.youtube.com\/watch?v=1OqhzWkNvN8&amp;t=182s\">TC Audit Data Services<\/a><\/div>\n<div id=\"_footnotedef_3\" class=\"footnote\"><a href=\"#_footnoteref_3\">3<\/a>. \u6982\u8981: \u76e3\u67fb\u30c7\u30fc\u30bf\u53ce\u96c6ISO 21378:2019\u306f\u3001\u30d5\u30e9\u30c3\u30c8\u30d5\u30a1\u30a4\u30eb\u30c6\u30fc\u30d6\u30eb\u3067\u306e\u76e3\u67fb\u30c7\u30fc\u30bf\u4ea4\u63db\u306e\u305f\u3081\u306e\u6a5f\u80fd\u8981\u4ef6\u3092\u5b9a\u7fa9\u3057\u3066\u3044\u307e\u3059\u3002ISO 21378:2019\u306e\u65b0\u30d0\u30fc\u30b8\u30e7\u30f3\u306e\u958b\u767a\u306b\u6cbf\u3063\u3066\u3001\u7814\u7a76\u30b0\u30eb\u30fc\u30d7ISO TC 295 SG1\u306f\u3001\u4ee5\u4e0b\u306e\u30b3\u30f3\u30dd\u30fc\u30cd\u30f3\u30c8\u304b\u3089\u306a\u308b\u958b\u767a\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306e\u5b9a\u7fa9\u3092\u63d0\u6848\u3057\u3066\u3044\u307e\u3059: 1.\u30bb\u30de\u30f3\u30c6\u30a3\u30c3\u30af\u30c7\u30fc\u30bf\u30e2\u30c7\u30eb\u306e\u958b\u767a; 2.\u30bb\u30de\u30f3\u30c6\u30a3\u30c3\u30af\u30c7\u30fc\u30bf\u30e2\u30c7\u30eb\u306b\u57fa\u3065\u304f\u8ad6\u7406\/\u968e\u5c64\u7684\u30c7\u30fc\u30bf\u30e2\u30c7\u30eb\u306e\u958b\u767a; 3.\u8ad6\u7406\/\u968e\u5c64\u7684\u30c7\u30fc\u30bf\u30e2\u30c7\u30eb\u306b\u57fa\u3065\u304f\u4ea4\u63db\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u306e\u958b\u767a\u3002\u3053\u306e\u65b0\u898f\u4f5c\u696d\u9805\u76ee\u63d0\u6848\u306f\u3001\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306e\u7b2c1\u90e8\u3067\u3042\u308b\u30bb\u30de\u30f3\u30c6\u30a3\u30c3\u30af\u30c7\u30fc\u30bf\u30e2\u30c7\u30eb\u306e\u958b\u767a\u306b\u95a2\u3059\u308b\u3082\u306e\u3067\u3059\u3002<\/div>\n<\/div>\n<div id=\"footer\">\n<div id=\"footer-text\">Last updated 2024-02-23 16:30:30 +0900<\/div>\n<\/div>\n<div id=\"toc\" class=\"toc2\">\n<div id=\"toctitle\">\u76ee\u6b21<\/div>\n<ul class=\"sectlevel1\">\n<li><a href=\"#_isotc_295_\u76e3\u67fb\u30c7\u30fc\u30bf\u30b5\u30fc\u30d3\u30b9\u306e\u6b74\u53f2\">1. ISO\/TC 295 \u76e3\u67fb\u30c7\u30fc\u30bf\u30b5\u30fc\u30d3\u30b9\u306e\u6b74\u53f2<\/a>\n<ul class=\"sectlevel2\">\n<li><a href=\"#_\u4e2d\u56fd\u56fd\u5bb6\u76e3\u67fb\u7f72\">1.1. \u4e2d\u56fd\u56fd\u5bb6\u76e3\u67fb\u7f72<\/a><\/li>\n<li><a href=\"#_aicpa\u306b\u3088\u308b\u76e3\u67fb\u30c7\u30fc\u30bf\u57fa\u6e96_ads\">1.2. AICPA\u306b\u3088\u308b\u76e3\u67fb\u30c7\u30fc\u30bf\u57fa\u6e96 (ADS)<\/a><\/li>\n<li><a href=\"#_\u4e2d\u56fd\u6a19\u6e96\u5316\u884c\u653f\u7ba1\u7406\u59d4\u54e1\u4f1asac\u306b\u3088\u308b\u65b0\u898f\u4f5c\u696d\u9805\u76ee\u63d0\u6848\">1.3. \u4e2d\u56fd\u6a19\u6e96\u5316\u884c\u653f\u7ba1\u7406\u59d4\u54e1\u4f1a\uff08SAC\uff09\u306b\u3088\u308b\u65b0\u898f\u4f5c\u696d\u9805\u76ee\u63d0\u6848<\/a><\/li>\n<li><a href=\"#_iso_213782019_\u76e3\u67fb\u30c7\u30fc\u30bf\u53ce\u96c6\">1.4. ISO 21378:2019 \u76e3\u67fb\u30c7\u30fc\u30bf\u53ce\u96c6<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"#_isoawi_21926_\u76e3\u67fb\u30c7\u30fc\u30bf\u30b5\u30fc\u30d3\u30b9\u306e\u305f\u3081\u306e\u30bb\u30de\u30f3\u30c6\u30a3\u30c3\u30af\u30c7\u30fc\u30bf\u30e2\u30c7\u30eb\">2. ISO\/AWI 21926 \u76e3\u67fb\u30c7\u30fc\u30bf\u30b5\u30fc\u30d3\u30b9\u306e\u305f\u3081\u306e\u30bb\u30de\u30f3\u30c6\u30a3\u30c3\u30af\u30c7\u30fc\u30bf\u30e2\u30c7\u30eb<\/a><\/li>\n<li><a href=\"#_xbrl_csv\u306b\u3088\u308b\u76e3\u67fb\u30c7\u30fc\u30bf\u306e\u8981\u4ef6\">3. xBRL-CSV\u306b\u3088\u308b\u76e3\u67fb\u30c7\u30fc\u30bf\u306e\u8981\u4ef6<\/a>\n<ul class=\"sectlevel2\">\n<li><a href=\"#_\u4e3b\u8981\u8981\u4ef6\">3.1. \u4e3b\u8981\u8981\u4ef6<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"#_\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u30ec\u30dd\u30fc\u30c8esg\u5831\u544a\u306b\u304a\u3051\u308bxbrl\u306e\u6d3b\u7528\">4. \u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u30ec\u30dd\u30fc\u30c8\u3001ESG\u5831\u544a\u306b\u304a\u3051\u308bXBRL\u306e\u6d3b\u7528<\/a><\/li>\n<li><a href=\"#_\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u30ec\u30dd\u30fc\u30c8esg\u5831\u544a\u306e\u305f\u3081\u306exbrl\u306e\u6d3b\u7528\">5. \u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u30ec\u30dd\u30fc\u30c8\u3001ESG\u5831\u544a\u306e\u305f\u3081\u306eXBRL\u306e\u6d3b\u7528<\/a>\n<ul class=\"sectlevel2\">\n<li><a href=\"#_\u5229\u70b9\u3068\u8981\u4ef6\">5.1. \u5229\u70b9\u3068\u8981\u4ef6<\/a><\/li>\n<li><a href=\"#_xbrl\u3092\u7528\u3044\u305f\u5229\u70b9\u306e\u5b9f\u73fe\u306b\u5fc5\u8981\u306a\u8981\u4ef6\">5.2. XBRL\u3092\u7528\u3044\u305f\u5229\u70b9\u306e\u5b9f\u73fe\u306b\u5fc5\u8981\u306a\u8981\u4ef6<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Views: 17 \u76e3\u67fb\u30c7\u30fc\u30bf\u30b5\u30fc\u30d3\u30b9\u306e\u672a\u6765\u3092\u898b\u636e\u3048\u308b\uff1a\u73fe\u4ee3\u76e3\u67fb\u306b\u304a\u3051\u308bxBRL-CSV\u306e\u5f79\u5272 \u76e3\u67fb\u30c7\u30fc\u30bf\u53ce\u96c6\u65b9\u6cd5\u8ad6\u306e\u9032\u5c55\u306f\u3001\u73fe\u4ee3\u306e\u76e3\u67fb\u306e\u8907\u96d1\u306a\u8981\u4ef6\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306b\u3001xBRL-CSV[1]\u306e\u91cd\u8981\u6027\u3092\u5f37\u8abf\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u5148 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":12069,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[21,68,16,65,30],"tags":[],"_links":{"self":[{"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/posts\/12107"}],"collection":[{"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12107"}],"version-history":[{"count":3,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/posts\/12107\/revisions"}],"predecessor-version":[{"id":13282,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/posts\/12107\/revisions\/13282"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/media\/12069"}],"wp:attachment":[{"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12107"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12107"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12107"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}