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\u958b\u793a\u3067\u5916\u306b\u7d04\u675f\u3057\u305f\u300c\u4eba\u6750\u3078\u306e\u6295\u8cc7\u300d\u3092\u3001\u793e\u5185\u306e\u8a55\u4fa1\u5236\u5ea6\u3067\u88cf\u6253\u3061\u3059\u308b\u2014\u2014\u305d\u306e\u63a5\u7d9a\u3092\u3001\u6b21\u56de\u3054\u4e00\u7dd2\u306b\u8003\u3048\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n

 <\/p>\n

\uff1c \u53c2\u8003\u6587\u732e\u30fb\u51fa\u5178 \uff1e
\n<\/span>*1 \u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u8a3c\u5238\u53d6\u5f15\u6240\uff08\u65e5\u672c\u53d6\u5f15\u6240\u30b0\u30eb\u30fc\u30d7\uff09\u300c2026\u5e743\u6708\u671f\u6c7a\u7b97\u4f1a\u793e\u306e\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u958b\u50ac\u65e5\u306e\u52d5\u5411\u306b\u3064\u3044\u3066\u300d2026\u5e744\u670828\u65e5
\n<\/span>https:\/\/www.jpx.co.jp\/news\/1021\/t13vrt0000013v07-att\/press202604.pdf<\/span><\/a><\/p>\n

*2 \u5185\u95a3\u5b98\u623f\u30fb\u91d1\u878d\u5e81\u30fb\u7d4c\u6e08\u7523\u696d\u7701\u300c\u4eba\u7684\u8cc7\u672c\u53ef\u8996\u5316\u6307\u91dd\uff08\u6539\u8a02\u7248\uff09\u300d
\n<\/span>https:\/\/www.cas.go.jp\/jp\/houdou\/pdf\/20260323_1.pdf<\/span><\/a>
\n\u4ed8\u9332\u2460 \u7d4c\u55b6\u6226\u7565\u3068\u4eba\u6750\u6226\u7565\u306e\u9023\u52d5\u53ca\u3073\u305d\u308c\u3092\u8e0f\u307e\u3048\u305f\u6307\u6a19\u306e\u958b\u793a\u4e8b\u4f8b\u300d\u4ee4\u548c8\u5e74\uff082026\u5e74\uff093\u670823\u65e5
\n<\/span>https:\/\/www.cas.go.jp\/jp\/houdou\/pdf\/20260323_3.pdf<\/span><\/a><\/p>\n

*3 \u30c7\u30ed\u30a4\u30c8 \u30c8\u30fc\u30de\u30c4 \u30b0\u30eb\u30fc\u30d7\u300c\u4eba\u7684\u8cc7\u672c\u958b\u793a 2026 \u5e9c\u4ee4\u6539\u6b63\u30fb\u6307\u91dd\u6539\u8a02\u306e\u89e3\u8aac\u300d2026\u5e744\u6708
\n<\/span>https:\/\/www.deloitte.com\/jp\/ja\/services\/audit-assurance\/perspectives\/human-capital-disclosure-2026.html<\/span><\/a><\/p>\n

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\n<\/span>https:\/\/www.dir.co.jp\/report\/column\/20251029_012339.html<\/span><\/a><\/p>\n

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