IFRS - 自然関連開示
専門家の視点
IFRS財団が自然関連開示プロジェクトをリサーチから基準設定フェーズへ移行したことは、気候関連開示（IFRS S2）を補完する形で、投資家向け情報の拡充を図る動きです。実体としては、現時点で具体的な開示要求項目や数値目標は示されておらず、制度設計のプロセスが始まった段階にあります。物語のフレーミングとしては、「投資家ニーズへの対応」が強調され、自然資本リスクが企業価値に直結するというメッセージが前面に出ています。ここで生じうる「目的と手段の倒置」は、自然資本の保全という本来目的が、開示コンプライアンスの達成にすり替わるリスクです。また「時制の操作」として、今回の決定をさも実質的な規制適用の開始のように受け取る誤解を招く可能性があります。省略された利害関係者としては、開示負担が直接のしかかる中小企業や一次産業が挙げられ、彼らの実務対応が議論の中心に据えられていません。日本企業とGX人材への示唆としては、自然関連リスクの評価手法を早期に確立し、気候開示と統合した形で情報基盤を整備することが、今後の国際競争力に直結するという点です。
The IFRS Foundation is a not-for-profit, public interest organisation established to develop high-quality, understandable, enforceable and globally accepted accounting and sustainability disclosure standards. Our Standards are developed by our two standard-setting boards, the International Accounting Standards Board (IASB) and International Sustainability Standards Board (ISSB). IFRS Accounting Standards are developed by the International Accounting Standards Board (IASB). The IASB is an independent standard-setting body within the IFRS Foundation. IFRS Accounting Standards are, in effect, a global accounting language—companies in more than 140 jurisdictions are required to use them when reporting on their financial health. The IASB is supported by technical staff and a range of advisory bodies. IFRS Sustainability Disclosure Standards are developed by the International Sustainability Standards Board (ISSB). The ISSB is an independent standard-setting body within the IFRS Foundation. IFRS Sustainability Disclosure Standards are developed to enhance investor-company dialogue so that investors receive decision-useful, globally comparable sustainability-related disclosures that meet their information needs. The ISSB is supported by technical staff and a range of advisory bodies. You need to Sign in to use this feature The International Sustainability Standards Board (ISSB) decided to move the Nature-related Disclosures project from research to standard-setting in its work plan. The standard-setting phase of the project will involve developing disclosure requirements to respond to the needs of investors for information on nature-related risks and opportunities. These requirements will supplement the requirements in IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures, to be applied to nature-related risks and opportunities. The ISSB met on 13 May 2026 to discuss: The ISSB discussed informatio
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