Example: stock market

気候関連財務情報開示に関するガイダンス TCFD ガイダンス)

TCFD 30 12 TCFD 2017 6 2017 6 2017 6 1 .. 1 1 .. 1 2 .. 2 3 .. 4 (1) TCFD .. 4 (2) TCFD .. 5 2 TCFD .. 10 1 .. 10 2 .. 10 3 .. 17 4 .. 20 (1) a) .. 22 (2) b) .. 24 (3) c) .. 27 5 .. 44 6 .. 47 7 .. 50 8 TCFD .. 50 3 .. 51 1 .. 51 2 .. 54 (1).

tcfd提言に沿った情報開示は、世界的にもまだ始まったばかりであり、 TCFD提言において「組織や投資家らが開示される情報の質と一貫性に貢献し ていく中で、時とともに気候関連リスク及び機会の報告が進化していくものと

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Transcription of 気候関連財務情報開示に関するガイダンス TCFD ガイダンス)

1 TCFD 30 12 TCFD 2017 6 2017 6 2017 6 1 .. 1 1 .. 1 2 .. 2 3 .. 4 (1) TCFD .. 4 (2) TCFD .. 5 2 TCFD .. 10 1 .. 10 2 .. 10 3 .. 17 4 .. 20 (1) a) .. 22 (2) b) .. 24 (3) c) .. 27 5 .. 44 6 .. 47 7 .. 50 8 TCFD .. 50 3 .. 51 1 .. 51 2 .. 54 (1).

2 54 (2) .. 59 (3) .. 62 (4) .. 66 (5) .. 68 4 .. 74 Appendix 1 TCFD .. 76 Appendix 2 TCFD .. 77 1 1 1 2015 12 ESG ESG 1 G20 FSB 2015 9 FSB FSB 2015 12 TCFD.

3 Task Force on Climate-related Financial Disclosures TCFD 32 1 2017 6 TCFD TCFD 2018 12 25 563 TCFD 2018 9 2 1,750 TCFD 1 Global Sustainable Investment Alliance (GSIA) Global Sustainable Investment Review 2016 2 Task Force on Climate-related Financial Disclosures: Status Report 2 TCFD 2 3

4 3 2015 12 200 2 C C 3 TCFD TCFD G20 TCFD TCFD TCFD 2018 8 TCFD Appendix1, 2 TCFD TCFD TCFD TCFD TCFD TCFD TCFD 4 3 (1)

5 TCFD TCFD TCFD TCFD Implementing the Recommendations of the Task Force on Climate-related Financial Disclosures4 The Use of Scenario Analysis in Disclosure of Climate-related Risks and Opportunities5 TCFD 1 4 TCFD 4 1 1 2017 6 4 2017 6 5 2017 6 5 1 a) b) a) b) c) a) b) c) a) b) c) 2017 6 (2)

6 TCFD 3 1 TCFD TCFD 2 TCFD TCFD 3 6 TCFD 6 SASB7 79 WBCSD8 TCFD TCFD 3 GHG 2 3 6 2017 6 P.

7 3 1 E. 7 Sustainability Accounting Standards Board 8 World Business Council for Sustainable Development 7 1 3 ESG TCFD 3 ESG

8 8 2 2017 5 ESG 2 9 3 TCFD (1) CDP 2000 Carbon Disclosure Project NGO 3 CDP 2018 TCFD (2) GRI Global Reporting Initiative 2000 GRI (3) IIRC International Integrated Reporting Council 2010 2013 (4) SASB Sustainability Accounting Standards Board 79 2018 11 TCFD (5)

9 WBCSD World Business Council for Sustainable Development 200 CEO NGO WBCSD TCFD 10 2 TCFD TCFD TCFD 2 TCFD 1 TCFD 4 TCFD TCFD 2 3 6 7 TCFD 8 2 TCFD 9 b.

10 G20 9 2017 6 11 10 USDE 2017 6 TCFD 4 TCFD


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