TOML

ESG評価基準 - TOML

ESG評価基準は、企業の環境（Environment）、社会（Social）、ガバナンス（Governance）の取り組みを評価する国際的な枠組みです。GRIスタンダード、TCFD、ISSB、CDP、MSCI ESG Ratingsなど、様々な評価基準が存在し、投資判断や企業の持続可能性評価に広く活用されています。これらの基準は、気候変化対策、人権保護、企業統治などの重要課題に対する企業の対応を測定し、ステークホルダーへの情報開示と企業価値の向上を促進します。

ESG 環境社会ガバナンスサステナビリティ投資判断企業評価情報開示気候変動

[[items]]
code = "E"
slug = "environmental"
name = "環境（Environmental）"
description = "企業の環境負荷低減と環境保全活動を評価する項目です。"
keyIndicators = "[\"温室効果ガス排出量\",\"再生可能エネルギー比率\",\"廃棄物削減率\",\"水使用量\",\"生物多様性影響\"]"
establishedYear = ""
type = ""
status = ""
standards = ""
scoringLevels = ""
ratingScale = ""

[[items]]
code = "S"
slug = "social"
name = "社会（Social）"
description = "企業の従業員、顧客、地域社会への貢献を評価する項目です。"
keyIndicators = "[\"従業員満足度\",\"ダイバーシティ比率\",\"人権デューデリジェンス\",\"労働安全衛生\",\"地域貢献活動\"]"
establishedYear = ""
type = ""
status = ""
standards = ""
scoringLevels = ""
ratingScale = ""

[[items]]
code = "G"
slug = "governance"
name = "ガバナンス（Governance）"
description = "企業の経営管理体制と倫理的な運営を評価する項目です。"
keyIndicators = "[\"取締役会の独立性\",\"監査体制\",\"リスク管理\",\"コンプライアンス\",\"情報開示の透明性\"]"
establishedYear = ""
type = ""
status = ""
standards = ""
scoringLevels = ""
ratingScale = ""

[[items]]
code = "GRI"
slug = "gri-standards"
name = "GRIスタンダード"
description = "世界的に最も広く採用されている持続可能性報告基準です。"
keyIndicators = ""
establishedYear = 1997
type = "framework"
status = ""
standards = ""
scoringLevels = ""
ratingScale = ""

[[items]]
code = "TCFD"
slug = "tcfd"
name = "TCFD提言"
description = "気候関連財務情報開示のためのタスクフォース提言です。"
keyIndicators = ""
establishedYear = 2017
type = "framework"
status = "Integrated into ISSB/IFRS S2 (2023)"
standards = ""
scoringLevels = ""
ratingScale = ""

[[items]]
code = "ISSB"
slug = "issb-ifrs"
name = "ISSB/IFRS持続可能性開示基準"
description = "投資家向けのグローバルな持続可能性開示基準です。"
keyIndicators = ""
establishedYear = 2021
type = "framework"
status = ""
standards = "[\"IFRS S1\",\"IFRS S2\"]"
scoringLevels = ""
ratingScale = ""

[[items]]
code = "CDP"
slug = "cdp"
name = "CDP（カーボン・ディスクロージャー・プロジェクト）"
description = "環境情報開示のための国際的な非営利団体です。"
keyIndicators = ""
establishedYear = 2000
type = "assessment"
status = ""
standards = ""
scoringLevels = "[\"D-\",\"C\",\"B\",\"A\",\"A-List\"]"
ratingScale = ""

[[items]]
code = "MSCI"
slug = "msci-esg"
name = "MSCI ESG Ratings"
description = "投資家向けのESG格付けシステムです。"
keyIndicators = ""
establishedYear = ""
type = "rating"
status = ""
standards = ""
scoringLevels = ""
ratingScale = "[\"AAA\",\"AA\",\"A\",\"BBB\",\"BB\",\"B\",\"CCC\"]"