{"id":6520,"date":"2025-12-31T13:39:36","date_gmt":"2025-12-31T04:39:36","guid":{"rendered":"https:\/\/mitsukijapan.com\/ma\/?post_type=column&#038;p=6520"},"modified":"2025-12-31T13:39:36","modified_gmt":"2025-12-31T04:39:36","slug":"esg-due-diligence","status":"publish","type":"column","link":"https:\/\/mitsukijapan.com\/ma\/column\/esg-due-diligence\/","title":{"rendered":"ESG\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3068\u306f\uff1f\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3DD\u3067\u4f01\u696d\u4fa1\u5024\u5411\u4e0a"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">ESG\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3068\u306f\u3001\u74b0\u5883\u30fb\u793e\u4f1a\u30fb\u4f01\u696d\u7d71\u6cbb\u306e\u89b3\u70b9\u304b\u3089\u5bfe\u8c61\u4f01\u696d\u306e\u30ea\u30b9\u30af\u3084\u6a5f\u4f1a\u3001\u65b0\u305f\u306a\u30d3\u30b8\u30cd\u30b9\u30c1\u30e3\u30f3\u30b9\u3092\u8a55\u4fa1\u3059\u308b\u624b\u7d9a\u3067\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001ESG\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u5177\u4f53\u7684\u306a\u9032\u3081\u65b9\u3084\u8a55\u4fa1\u30dd\u30a4\u30f3\u30c8\u3001\u305d\u3057\u3066\u4f01\u696d\u4fa1\u5024\u5411\u4e0a\u3078\u306e\u5bc4\u4e0e\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-8f761849 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/mitsukijapan.com\/ma\/valuations\/\" target=\"_blank\" rel=\"noreferrer noopener\"><img decoding=\"async\" width=\"450\" height=\"250\" src=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/Frame-20-3.jpg\" alt=\"\" class=\"wp-image-4081\"\/><\/a><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/mitsukijapan.com\/ma\/lp\/01\/\" target=\"_blank\" rel=\"noreferrer noopener\"><img decoding=\"async\" width=\"450\" height=\"250\" src=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/Frame-19-2.jpg\" alt=\"\" class=\"wp-image-4082\"\/><\/a><\/figure>\n<\/div>\n<\/div>\n\n\n<div class=\"ark-block-toc\" data-target=\"h3\">\n\t\t<div class=\"ark-block-toc__title\">\u76ee\u6b21<\/div>\n\t\t<ol class=\"ark-block-toc__list\" data-level=\"2\"><li><a href=\"#arkb-toc-1\" class=\"ark-block-toc__link\">ESG\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3068\u306f<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-2\" class=\"ark-block-toc__link\">ESG\u7d4c\u55b6\u306e\u62e1\u304c\u308a<\/a><\/li><li><a href=\"#arkb-toc-3\" class=\"ark-block-toc__link\">ESG DD\u306e\u9032\u3081\u65b9<\/a><\/li><li><a href=\"#arkb-toc-4\" class=\"ark-block-toc__link\">M&amp;A\u5f8c\u306ePMI\u306b\u304a\u3051\u308bESG\u306e\u5bfe\u5fdc<\/a><\/li><li><a href=\"#arkb-toc-5\" class=\"ark-block-toc__link\">ESG\u8981\u7d20\u304c\u4f01\u696d\u4fa1\u5024\u5411\u4e0a\u306b\u4e0e\u3048\u308b\u5f71\u97ff<\/a><\/li><li><a href=\"#arkb-toc-6\" class=\"ark-block-toc__link\">\u56fd\u969b\u7684\u306a\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3068\u95a2\u9023\u6cd5\u898f\u5236<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-7\" class=\"ark-block-toc__link\">\u4e2d\u5c0f\u4f01\u696dM&amp;A\u306b\u304a\u3051\u308bESG DD<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-8\" class=\"ark-block-toc__link\">\u4e2d\u5c0f\u4f01\u696d\u306b\u304a\u3051\u308b\u30ea\u30b9\u30af\u3068\u5fc5\u8981\u6027<\/a><\/li><li><a href=\"#esg\" class=\"ark-block-toc__link\">ESG DD\u306e\u610f\u7fa9<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-10\" class=\"ark-block-toc__link\">\u696d\u754c\u5225\u306eESG DD\u306e\u7740\u773c\u70b9<\/a><ol class=\"ark-block-toc__list\" data-level=\"3\"><li><a href=\"#arkb-toc-11\" class=\"ark-block-toc__link\">\u5177\u4f53\u7684\u306a\u4e8b\u4f8b<\/a><\/li><li><a href=\"#arkb-toc-12\" class=\"ark-block-toc__link\">M&#038;A\u306b\u6f5c\u3080\u8ca1\u52d9\u30ea\u30b9\u30af\u3001\u898b\u9003\u3057\u3066\u3044\u307e\u305b\u3093\u304b\uff1f<\/a><\/li><\/ol><\/li><li><a href=\"#arkb-toc-13\" class=\"ark-block-toc__link\">\u3088\u304f\u3042\u308b\u8cea\u554f\uff5cESG\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\uff08FAQ\uff09<\/a><\/li><li><a href=\"#arkb-toc-14\" class=\"ark-block-toc__link\">M&amp;A\u306b\u304a\u3051\u308bESG DD\u306e\u307e\u3068\u3081<\/a><\/li><\/ol><\/li><\/ol>\n\t<\/div>\n\n\n<p class=\"wp-block-paragraph\">\u300c\u3046\u3061\u306e\u4f1a\u793e\u3067\u3082\u58f2\u5374\u3067\u304d\u308b\u3060\u308d\u3046\u304b\u2026\u300d\u3001\u300c\u4f55\u304b\u3089\u59cb\u3081\u308c\u3070\u3044\u3044\u3093\u3060\u308d\u3046\u2026\u300d\u3002\u305d\u306e\u3088\u3046\u306a\u30aa\u30fc\u30ca\u30fc\u7d4c\u55b6\u8005\u306e\u4e0d\u5b89\u306b\u3001\u4e2d\u5c0f\u4f01\u696d\u5411\u3051M&amp;A\u4ef2\u4ecb\u4f1a\u793e\u307f\u3064\u304d\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306f\u300120\u5e74\u9593\u30fb500\u4ef6\u4ee5\u4e0a\u306e\u652f\u63f4\u5b9f\u7e3e\u306b\u57fa\u3065\u304d\u3001\u304a\u5fdc\u3048\u3057\u307e\u3059\u3002\u672c\u683c\u691c\u8a0e\u524d\u306e\u60c5\u5831\u53ce\u96c6\u3068\u3057\u3066\u3001\u307e\u305a\u306f\u304a\u8a71\u3092\u304a\u805e\u304b\u305b\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p class=\"has-arkb-anchor-color has-text-color has-link-color wp-elements-d35281866eb7869a178cb5f67e0a4496 wp-block-paragraph\"><a href=\"https:\/\/mitsukijapan.com\/ma\/contact\/\" data-type=\"link\" data-id=\"https:\/\/mitsukijapan.com\/ma\/contact\/\">\uff1e \u307f\u3064\u304d\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306b\u7121\u6599\u76f8\u8ac7\u3059\u308b\uff5c\u7a0e\u7406\u58eb\u6cd5\u4eba\u30b0\u30eb\u30fc\u30d7<\/a><\/p>\n\n\n<style>\n        \/* --- \u2605\u2605\u3010\u4fee\u6b63\u70b9\u3011\u5916\u90e8\u30d5\u30a9\u30f3\u30c8\u306e\u8aad\u307f\u8fbc\u307f\u3092\u524a\u9664\u3057\u3001\u30c6\u30fc\u30de\u5074\u306e\u30d5\u30a9\u30f3\u30c8\u8a2d\u5b9a\u3092\u7d99\u627f\u3059\u308b\u3088\u3046\u306b\u5909\u66f4 \u2605\u2605 --- *\/\n        .mitsuki-cta-banner {\n            font-family: 'Noto Sans JP', sans-serif; \/* \u30b5\u30a4\u30c8\u306e\u30d5\u30a9\u30f3\u30c8\u3092\u7d99\u627f\u3057\u3064\u3064\u3001\u672a\u6307\u5b9a\u306e\u5834\u5408\u306e\u30d5\u30a9\u30fc\u30eb\u30d0\u30c3\u30af\u3092\u8a2d\u5b9a *\/\n            width: 100%; \n            max-width: 800px;\n            margin: 2em auto;\n            background-color: #011a3b;\n            background-image:\n                linear-gradient(135deg, rgba(255, 255, 255, 0.05) 2px, transparent 2px),\n                linear-gradient(225deg, rgba(255, 255, 255, 0.05) 2px, transparent 2px),\n                linear-gradient(45deg, rgba(255, 255, 255, 0.05) 2px, transparent 2px),\n                linear-gradient(315deg, rgba(255, 255, 255, 0.05) 2px, transparent 2px);\n            background-position: 0 0, 0 0, 0 0, 0 0;\n            background-size: 20px 20px;\n            border-radius: 8px;\n            padding: 24px;\n            box-shadow: 0 10px 25px -5px rgba(0, 0, 0, 0.15);\n            border: 1px solid rgba(212, 175, 55, 0.2);\n            display: flex;\n            align-items: center;\n            justify-content: space-between;\n            box-sizing: border-box;\n            text-decoration: none;\n            color: white;\n        }\n        .mitsuki-cta-banner:hover {\n            color: white; \n        }\n\n        \/* --- \u30c6\u30ad\u30b9\u30c8\u90e8\u5206 --- *\/\n        .mitsuki-cta-banner .text-content {\n            flex: 1 1 auto;\n            text-align: left;\n        }\n\n        .mitsuki-cta-banner .sub-heading {\n            color: #E6C65C;\n            font-size: 16px;\n            font-weight: 700;\n            text-shadow: 0px 1px 3px rgba(0,0,0,0.4);\n            margin: 0 0 4px 0;\n        }\n\n        .mitsuki-cta-banner .main-heading {\n            font-size: 24px;\n            font-weight: 900;\n            line-height: 1.3;\n            margin: 0;\n        }\n\n        \/* --- \u30dc\u30bf\u30f3\u90e8\u5206 --- *\/\n        .mitsuki-cta-banner .button-wrapper {\n            flex-shrink: 0;\n            margin-left: 20px;\n        }\n\n        .mitsuki-cta-banner .cta-button {\n            display: inline-flex;\n            align-items: center;\n            justify-content: center;\n            padding: 12px 24px;\n            background: linear-gradient(180deg, #F0D573 0%, #D4AF37 100%);\n            border: 1px solid #c09d31;\n            border-radius: 6px;\n            color: #1a1a1a;\n            font-size: 16px;\n            font-weight: 700;\n            text-decoration: none;\n            box-shadow: 0 4px 8px -1px rgba(212, 175, 55, 0.25), inset 0 1px 1px 0 rgba(255,255,255,0.3);\n            transition: all 0.3s ease;\n            white-space: nowrap;\n        }\n\n        .mitsuki-cta-banner:hover .cta-button {\n            transform: translateY(-2px);\n            box-shadow: 0 6px 12px -1px rgba(212, 175, 55, 0.35), inset 0 1px 1px 0 rgba(255,255,255,0.3);\n        }\n\n        .mitsuki-cta-banner .company-name {\n            font-size: 12px;\n            color: #a0aec0;\n            margin-top: 8px;\n            text-align: center;\n        }\n        \n        \/* --- \u30b9\u30de\u30fc\u30c8\u30d5\u30a9\u30f3\u5411\u3051\u306e\u30ec\u30a4\u30a2\u30a6\u30c8 --- *\/\n        @media (max-width: 768px) {\n            .mitsuki-cta-banner {\n                display: block;\n            }\n            .mitsuki-cta-banner .text-content {\n                text-align: center; \n                margin-bottom: 24px;\n            }\n            .mitsuki-cta-banner .button-wrapper {\n                margin-left: 0;\n                text-align: center;\n            }\n            .mitsuki-cta-banner .main-heading {\n                font-size: 20px;\n            }\n        }\n    <\/style>\n\n<a href=\"\/dd-valuation\/\" class=\"mitsuki-cta-banner\">\n    <div class=\"text-content\">\n        <p class=\"sub-heading\">\u7a0e\u7406\u58eb\u6cd5\u4eba\u30b0\u30eb\u30fc\u30d7\u306b\u3088\u308b\u8ca1\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9<\/p>\n        <h3 id=\"arkb-toc-12\" class=\"main-heading\">M&#038;A\u306b\u6f5c\u3080\u8ca1\u52d9\u30ea\u30b9\u30af\u3001\u898b\u9003\u3057\u3066\u3044\u307e\u305b\u3093\u304b\uff1f<\/h3>\n    <\/div>\n    <div class=\"button-wrapper\">\n        <div class=\"cta-button\">\n            <span>\u8ca1\u52d9DD\u30b5\u30fc\u30d3\u30b9\u306e\u8a73\u7d30\u3092\u898b\u308b<\/span>\n            <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" style=\"width:20px; height:20px; margin-left:8px;\" viewBox=\"0 0 20 20\" fill=\"currentColor\" role=\"img\" aria-hidden=\"true\">\n               <path fill-rule=\"evenodd\" d=\"M10.293 3.293a1 1 0 011.414 0l6 6a1 1 0 010 1.414l-6 6a1 1 0 01-1.414-1.414L14.586 11H3a1 1 0 110-2h11.586l-4.293-4.293a1 1 0 010-1.414z\" clip-rule=\"evenodd\" \/>\n            <\/svg>\n        <\/div>\n        <p class=\"company-name\">\u307f\u3064\u304d\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0<\/p>\n    <\/div>\n<\/a>\n\n\n<h2 id=\"arkb-toc-1\" class=\"wp-block-heading\">ESG\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3068\u306f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">ESG\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\uff08DD\uff09\u3068\u306f\u3001M&amp;A\u306b\u304a\u3044\u3066\u6295\u8cc7\u5bfe\u8c61\u4f01\u696d\u306e\u74b0\u5883\uff08E\uff09\u3001\u793e\u4f1a\uff08S\uff09\u3001\u30ac\u30d0\u30ca\u30f3\u30b9\uff08G\uff09\u306b\u95a2\u3059\u308b\u30ea\u30b9\u30af\u3068\u6a5f\u4f1a\u3092\u8abf\u67fb\u30fb\u5206\u6790\u3059\u308b\u624b\u7d9a\u3067\u3059\u3002\u975e\u8ca1\u52d9\u60c5\u5831\u3092\u8a55\u4fa1\u3057\u3001\u4f01\u696d\u4fa1\u5024\u306e\u5411\u4e0a\u3084\u5c06\u6765\u306e\u30ea\u30b9\u30af\u56de\u907f\u306b\u6d3b\u7528\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-arkb-anchor-color has-text-color has-link-color wp-elements-3360ade7c204c4220c976a2edfadf520 wp-block-paragraph\">\u25b7\u95a2\u9023\uff1a<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/what-is-due-diligence\/\">\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3068\u306f\uff5c\u8ab0\u304c\u3084\u308b\uff1fDD\u306e\u610f\u5473\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac<\/a><\/p>\n\n\n\n<h3 id=\"arkb-toc-2\" class=\"wp-block-heading\">ESG\u7d4c\u55b6\u306e\u62e1\u304c\u308a<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fd1\u5e74\u3001\u6295\u8cc7\u5bb6\u3084\u4f01\u696d\u306b\u3068\u3063\u3066\u3001\u74b0\u5883\uff08E\uff1aEnvironmental\uff09\u3001\u793e\u4f1a\uff08S\uff1aSocial\uff09\u3001\u4f01\u696d\u7d71\u6cbb\uff08G\uff1acorporate 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has-text-color has-link-color wp-elements-69ab883cab5e361e302998b4af26d3c1 wp-block-paragraph\">\u25b7\u95a2\u9023\uff1a<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/different-types-of-due-diligence\/\">\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u7a2e\u985e\uff5c\u6cd5\u52d9\u30fb\u4e8b\u696d\u30fb\u74b0\u5883\u30fb\u696d\u754c\u5225M&amp;A\u3082\u89e3\u8aac<\/a><\/p>\n\n\n\n<h3 id=\"arkb-toc-3\" class=\"wp-block-heading\">ESG DD\u306e\u9032\u3081\u65b9<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">ESG\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\uff08ESG DD\uff09\u3068\u306f\u3001M&amp;A\u306b\u304a\u3044\u3066\u3001\u6295\u8cc7\u5bfe\u8c61\u306e\u30ea\u30b9\u30af\u3068\u6a5f\u4f1a\u3092\u8a55\u4fa1\u3059\u308bDD\u30d7\u30ed\u30bb\u30b9\u306bESG\u306e\u89b3\u70b9\u3092\u7d44\u307f\u8fbc\u3093\u3060\u3082\u306e\u3067\u3059\u3002\u5f93\u6765\u306eM&amp;A\u306b\u304a\u3044\u3066\u3082\u74b0\u5883DD\u3001\u6cd5\u52d9DD\u3001\u4eba\u4e8bDD\u306a\u3069\u306e\u4e00\u90e8\u8abf\u67fb\u306f\u5b9f\u65bd\u3055\u308c\u3066\u304d\u307e\u3057\u305f\u304c\u3001ESG DD\u3067\u306f\u3055\u3089\u306b\u591a\u5c90\u306b\u308f\u305f\u308b\u9805\u76ee\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">ESG DD\u306e\u4e3b\u8981\u306a\u8a55\u4fa1\u9805\u76ee<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">ESG DD\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u89b3\u70b9\u304b\u3089\u5bfe\u8c61\u4f01\u696d\u3092\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>\u74b0\u5883\uff08E\uff09<\/strong><\/h5>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u30a8\u30cd\u30eb\u30ae\u30fc\u6d88\u8cbb\u3001CO2\u6392\u51fa\u91cf<\/li>\n\n\n\n<li>\u8cc7\u6e90\u67af\u6e07\uff08\u6c34\u3092\u542b\u3080\uff09\u3001\u5ec3\u68c4\u7269\u3001\u6c5a\u67d3<\/li>\n\n\n\n<li>\u6c17\u5019\u5909\u52d5\u3001\u6e29\u5ba4\u52b9\u679c\u30ac\u30b9\u306e\u6392\u51fa<\/li>\n\n\n\n<li>\u74b0\u5883\u5bfe\u7b56\u8cbb\u7528\u306e\u5897\u52a0\u3084\u5ea7\u7901\u8cc7\u7523\u306e\u64a4\u53bb\u50b5\u52d9\u306e\u8a08\u4e0a\u3068\u3044\u3063\u305f\u30b3\u30b9\u30c8\u9762<\/li>\n\n\n\n<li>\u74b0\u5883\u306b\u914d\u616e\u3057\u305f\u88fd\u54c1\u958b\u767a\u306b\u3088\u308b\u58f2\u4e0a\u5897\u52a0\u306a\u3069\u306e\u6a5f\u4f1a<\/li>\n<\/ul>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>\u793e\u4f1a\uff08S\uff09<\/strong><\/h5>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u52b4\u50cd\u6761\u4ef6\uff08\u5974\u96b7\u52b4\u50cd\u304a\u3088\u3073\u5150\u7ae5\u52b4\u50cd\u3092\u542b\u3080\uff09<\/li>\n\n\n\n<li>\u5730\u57df\u30b3\u30df\u30e5\u30cb\u30c6\u30a3\uff08\u5148\u4f4f\u6c11\u30b3\u30df\u30e5\u30cb\u30c6\u30a3\u3092\u542b\u3080\uff09<\/li>\n\n\n\n<li>\u5065\u5eb7\u304a\u3088\u3073\u5b89\u5168\u3001\u5f93\u696d\u54e1\u95a2\u4fc2\u3001\u591a\u69d8\u6027\u30fb\u5305\u62ec\u6027<\/li>\n\n\n\n<li>\u4eba\u6a29\u554f\u984c<\/li>\n<\/ul>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>\u4f01\u696d\u7d71\u6cbb\uff08G\uff09<\/strong><\/h5>\n\n\n\n<ul class=\"wp-block-list\">\n<li>ESG\u306b\u95a2\u9023\u3059\u308bKPI\u306b\u9023\u52d5\u3057\u305f\u5f79\u54e1\u5831\u916c\u5236\u5ea6<\/li>\n\n\n\n<li>\u975e\u8ca1\u52d9\u60c5\u5831\u306a\u3069\u306eESG\u30ec\u30dd\u30fc\u30c6\u30a3\u30f3\u30b0\u4f53\u5236<\/li>\n\n\n\n<li>\u5f79\u54e1\u5831\u916c\u3001\u8d08\u53ce\u8cc4\u304a\u3088\u3073\u8150\u6557<\/li>\n\n\n\n<li>\u53d6\u7de0\u5f79\u4f1a\/\u7406\u4e8b\u4f1a\u306e\u591a\u69d8\u6027\u304a\u3088\u3073\u69cb\u6210\u3001\u7a0e\u52d9\u6226\u7565<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">ESG DD\u306e\u30d7\u30ed\u30bb\u30b9\u3068\u5c02\u9580\u6027<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">ESG DD\u306f\u3001\u5f93\u6765\u306e\u30d3\u30b8\u30cd\u30b9\u3001\u6cd5\u52d9\u3001\u8ca1\u52d9\u3001\u7a0e\u52d9\u306a\u3069\u306eDD\u3068\u4f75\u305b\u3066\u5b9f\u65bd\u3055\u308c\u308b\u30b1\u30fc\u30b9\u304c\u5897\u3048\u3066\u3044\u307e\u3059\u3002ESG DD\u306e\u30d7\u30ed\u30bb\u30b9\u306f\u3001\u512a\u5148\u3059\u3079\u304dESG\u306b\u95a2\u3059\u308b\u8ab2\u984c\u306e\u7279\u5b9a\u3001\u5bfe\u5fdc\u4f53\u5236\u306e\u6574\u5099\u72b6\u6cc1\u3001\u53ce\u76ca\u5316\u306b\u5411\u3051\u305f\u8a08\u753b\u3001ESG\u95a2\u9023\u30ea\u30b9\u30af\u306e\u628a\u63e1\u3092\u76ee\u6307\u3059\u4e00\u9023\u306e\u67fb\u5b9a\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">ESG DD\u306b\u306f\u6cd5\u52d9DD\u3068\u306f\u7570\u306a\u308b\u7279\u5fb4\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u57fa\u6e96\u306e\u62e1\u5927<\/strong>: \u5404\u56fd\u6cd5\u4ee4\u3060\u3051\u3067\u306a\u304f\u3001\u56fd\u969b\u4eba\u6a29\u6cd5\u306a\u3069\u306e\u56fd\u969b\u6cd5\u3084\u3001\u8fd1\u3044\u5c06\u6765\u306b\u5236\u5b9a\u3055\u308c\u3046\u308b\u6cd5\u4ee4\u3082\u8996\u91ce\u306b\u5165\u308c\u3066\u78ba\u8a8d\u3092\u884c\u3044\u307e\u3059\u3002ISO\uff08\u56fd\u969b\u898f\u683c\uff09\u306a\u3069\u306e\u30bd\u30d5\u30c8\u30ed\u30fc\u3084\u3001\u8b72\u53d7\u4f01\u696d\u5074\u306eESG\u30dd\u30ea\u30b7\u30fc\u3078\u306e\u9069\u5408\u6027\u3082\u91cd\u8981\u306a\u78ba\u8a8d\u30dd\u30a4\u30f3\u30c8\u3068\u306a\u308a\u307e\u3059\u3002<\/li>\n\n\n\n<li><strong>\u30b5\u30d7\u30e9\u30a4\u30c1\u30a7\u30fc\u30f3\u306e\u30ab\u30d0\u30fc<\/strong>: \u5bfe\u8c61\u4f01\u696d\u3084\u305d\u306e\u5b50\u4f1a\u793e\u3060\u3051\u3067\u306a\u304f\u3001\u4eba\u6a29DD\u3084TCFD\uff08\u6c17\u5019\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u958b\u793a\u30bf\u30b9\u30af\u30d5\u30a9\u30fc\u30b9\uff09\u958b\u793a\u306a\u3069\u3001\u30b5\u30d7\u30e9\u30a4\u30c1\u30a7\u30fc\u30f3\u5168\u4f53\u3092\u30ab\u30d0\u30fc\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u9805\u76ee\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/li>\n<\/ul>\n\n\n\n<p class=\"has-arkb-anchor-color has-text-color has-link-color wp-elements-1aea15ec5114cfcb3cbeaeaa5910ca5a wp-block-paragraph\">\u25b7\u95a2\u9023\uff1a<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/what-is-human-rights-dd\/\">\u4eba\u6a29\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3068\u306f\uff1fM&amp;A\u3067\u306e\u80cc\u666f\u30fb\u76ee\u7684\u30fb\u9032\u3081\u65b9<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">ESG DD\u306f\u3001\u6642\u9593\u7684\u306a\u5236\u7d04\u304c\u3042\u308bM&amp;A\u30d7\u30ed\u30bb\u30b9\u306b\u304a\u3044\u3066\u6bb5\u968e\u7684\u306b\u8a55\u4fa1\u3055\u308c\u307e\u3059\u3002\u4e0b\u8868\u306e\u901a\u308a\u3001\u5168\u4f53\u50cf\u306e\u628a\u63e1\u304b\u3089\u7d50\u679c\u306e\u5b9a\u91cf\u5316\u307e\u30674\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3067\u5b9f\u65bd\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><thead><tr><th><strong>\u30b9\u30c6\u30c3\u30d7<\/strong><\/th><th><strong>\u5b9f\u65bd\u5185\u5bb9<\/strong><\/th><\/tr><\/thead><tbody><tr><td><strong>1. \u5168\u4f53\u50cf\u306e\u628a\u63e1<\/strong><\/td><td>\u5bfe\u8c61\u4f1a\u793e\u306eESG\u306b\u95a2\u3059\u308b\u5168\u4f53\u50cf\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u304b\u3089\u59cb\u3081\u307e\u3059\u3002\u5168\u793e\u7684\u306a\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u6226\u7565\u3001ESG\u306e\u8996\u70b9\u304b\u3089\u898b\u305f\u4e8b\u696d\u5168\u4f53\u50cf\u3001\u7d4c\u55b6\u9663\u306eESG\u306b\u5bfe\u3059\u308b\u8a8d\u8b58\u3001\u6c17\u5019\u5909\u52d5\u3084\u4eba\u6a29\u3001\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u306b\u95a2\u3059\u308b\u958b\u793a\u60c5\u5831\u306e\u8cea\u3084\u91cf\u306a\u3069\u3092\u8abf\u67fb\u3057\u3001\u5bfe\u8c61\u4f1a\u793e\u306eESG\u306b\u5bfe\u3059\u308b\u611f\u5ea6\u3092\u56f3\u308a\u307e\u3059\u3002\u57fa\u672c\u7684\u306aESG\u6226\u7565\u3084ESG\u62c5\u5f53\u90e8\u7f72\u304c\u306a\u304b\u3063\u305f\u308a\u3001\u958b\u793a\u304c\u4e0d\u5341\u5206\u3067\u3042\u3063\u305f\u308a\u3059\u308b\u3053\u3068\u306f\u3001\u305d\u308c\u81ea\u4f53\u304c\u30ea\u30b9\u30af\u3068\u8a55\u4fa1\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3067\u3059\u3002<\/td><\/tr><tr><td><strong>2. \u91cd\u8981\u5ea6\u306e\u9ad8\u3044ESG\u8ab2\u984c\u306e\u6d17\u3044\u51fa\u3057\u3068\u8a55\u4fa1<\/strong><\/td><td>\u5bfe\u8c61\u4f1a\u793e\u306e\u696d\u7a2e\u3001\u30d3\u30b8\u30cd\u30b9\u5f62\u614b\u3001\u898f\u6a21\u3001\u5c55\u958b\u5730\u57df\u3001\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u306e\u671f\u5f85\u3084\u4e0e\u3048\u308b\u5f71\u97ff\u306a\u3069\u306b\u95a2\u3059\u308b\u516c\u958b\u8cc7\u6599\u304b\u3089\u3001\u5bfe\u8c61\u4f01\u696d\u306b\u3068\u3063\u3066\u91cd\u8981\u5ea6\u306e\u9ad8\u3044ESG\u8ab2\u984c\u3084\u6a5f\u4f1a\u3092\u6d17\u3044\u51fa\u3057\u307e\u3059\u3002\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08SASB\uff09\u306a\u3069\u306e\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3082\u6709\u7528\u3067\u3059\u3002\u62bd\u51fa\u3055\u308c\u305fESG\u8ab2\u984c\u3092\u4e2d\u5fc3\u306b\u3001\u91cd\u5927\u306a\u30ea\u30b9\u30af\u304c\u6f5c\u3093\u3067\u3044\u306a\u3044\u304b\u3001\u5bfe\u8c61\u4f01\u696d\u304c\u305d\u306e\u30ea\u30b9\u30af\u306b\u3069\u306e\u7a0b\u5ea6\u5bfe\u5fdc\u3057\u3066\u3044\u308b\u304b\u3092\u3001Q&amp;A\u3084\u30a4\u30f3\u30bf\u30d3\u30e5\u30fc\u3092\u901a\u3057\u3066\u6df1\u304f\u8abf\u67fb\u3057\u3001\u8a55\u4fa1\u3057\u307e\u3059\u3002\u3053\u306e\u8a55\u4fa1\u306f\u3001ESG\u8ab2\u984c\u306e\u91cd\u8981\u6027\uff08\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\uff09\u3068\u5bfe\u8c61\u4f01\u696d\u306e\u30ea\u30b9\u30af\u5bfe\u5fdc\u306e\u6210\u719f\u5ea6\uff08\u30de\u30c1\u30e5\u30ea\u30c6\u30a3\uff09\u3068\u3044\u3046\u4e8c\u3064\u306e\u89b3\u70b9\u304b\u3089\u884c\u308f\u308c\u307e\u3059\u3002<\/td><\/tr><tr><td><strong>3. \u5c02\u9580\u7684\u306aDD\u306e\u5b9f\u65bd<\/strong><\/td><td>\u91cd\u8981\u6027\u304c\u9ad8\u304f\u3001\u304b\u3064\u6210\u719f\u5ea6\u304c\u4f4e\u3044\uff08\u4f01\u696d\u306e\u5bfe\u5fdc\u304c\u4e0d\u5341\u5206\u3067\u3042\u308b\uff09\u3068\u5224\u65ad\u3055\u308c\u305f\u9805\u76ee\u306b\u3064\u3044\u3066\u306f\u3001\u8ca1\u52d9\u3001\u6cd5\u52d9\u3001\u7a0e\u52d9\u3001\u74b0\u5883\u3001\u4eba\u4e8b\u3001\u53cd\u8d08\u53ce\u8cc4DD\u306a\u3069\u3001\u5c02\u9580\u7684\u306aDD\u3092\u5b9f\u65bd\u3057\u307e\u3059\u3002TCFD\u958b\u793a\u3084\u30cd\u30c3\u30c8\u30bc\u30ed\u6226\u7565\u7b56\u5b9a\u306a\u3069\u3001\u7279\u5b9a\u306eESG\u95a2\u9023\u696d\u52d9\u306e\u62e1\u5927\u3084\u6574\u5099\u3092PMI\uff08\u8b72\u53d7\u5f8c\u306e\u7d71\u5408\u30d7\u30ed\u30bb\u30b9\uff09\u3067\u76ee\u6307\u3059\u5834\u5408\u3001\u3053\u308c\u3089\u306eESG\u95a2\u9023\u696d\u52d9\u306b\u3064\u3044\u3066\u3055\u3089\u306bDD\u3067\u6df1\u6398\u308a\u3059\u308b\u5fc5\u8981\u3082\u3042\u308a\u307e\u3059\u3002<\/td><\/tr><tr><td><strong>4. \u7d50\u679c\u306e\u5b9a\u91cf\u5316\u3068\u30d0\u30ea\u30e5\u30a8\u30fc\u30b7\u30e7\u30f3\u3078\u306e\u53cd\u6620<\/strong><\/td><td>ESG DD\u306e\u7d50\u679c\u306f\u3001\u30ea\u30b9\u30af\u3068\u6a5f\u4f1a\u306e\u691c\u51fa\u7d50\u679c\u3092\u5b9a\u91cf\u5316\u3057\u3001\u30d0\u30ea\u30e5\u30a8\u30fc\u30b7\u30e7\u30f3\u306b\u53cd\u6620\u3059\u308b\u3053\u3068\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002\u74b0\u5883\u5bfe\u7b56\u8cbb\u7528\u306e\u5897\u52a0\u3084\u5ea7\u7901\u8cc7\u7523\u306e\u64a4\u53bb\u50b5\u52d9\u306e\u8a08\u4e0a\u3001\u74b0\u5883\u306b\u914d\u616e\u3057\u305f\u88fd\u54c1\u958b\u767a\u306b\u3088\u308b\u58f2\u4e0a\u5897\u52a0\u306a\u3069\u306e\u9805\u76ee\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002ESG DD\u306f\u3001\u30cd\u30ac\u30c6\u30a3\u30d6\u30c1\u30a7\u30c3\u30af\u3084\u30ea\u30b9\u30af\u8a55\u4fa1\u306b\u3068\u3069\u307e\u3089\u305a\u3001\u6301\u7d9a\u7684\u306a\u6210\u9577\u3084\u7af6\u4e89\u529b\u306e\u78ba\u4fdd\u306e\u6e90\u6cc9\u3068\u306a\u308b\u9805\u76ee\u306e\u6d17\u3044\u51fa\u3057\u306e\u305f\u3081\u306b\u5b9f\u65bd\u3055\u308c\u307e\u3059\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">ESG DD\u306b\u306f\u3001TCFD\u3001ISSB\uff08\u56fd\u969b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u5be9\u8b70\u4f1a\uff09\u3001CSRD\uff08\u4f01\u696d\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u6307\u4ee4\uff09\u306a\u3069\u3001\u57fa\u6e96\u3084\u898f\u5236\u52d5\u5411\u306e\u5f71\u97ff\u3092\u53d7\u3051\u308bESG\u9818\u57df\u306b\u95a2\u3059\u308b\u9ad8\u3044\u5c02\u9580\u6027\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u7af6\u5408\u4f01\u696d\u306e\u6700\u65b0\u306eESG\u6226\u7565\u3084\u975e\u8ca1\u52d9\u60c5\u5831\u306e\u958b\u793a\u72b6\u6cc1\u3001ESG\u30fb\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u90e8\u7f72\u306e\u8a2d\u7f6e\u306a\u3069\u306e\u7d44\u7e54\u904b\u55b6\u306b\u3082\u6ce8\u76ee\u304c\u5fc5\u8981\u3067\u3059\u3002\u5404\u9818\u57df\u306eESG\u5c02\u9580\u5bb6\u3068\u306e\u5354\u529b\u3082\u4e0d\u53ef\u6b20\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-arkb-anchor-color has-text-color has-link-color wp-elements-323c41c9eeabcd309c45dd14f48bf25e wp-block-paragraph\">\u25b7\u95a2\u9023\uff1a<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/environmental-due-diligence\/\">\u74b0\u5883DD\u3068\u306f\uff1fM&amp;A\u3067\u306e\u76ee\u7684\u30fb\u8abf\u67fb\u9805\u76ee\u30fb\u6d41\u308c\u30fb\u8cbb\u7528\u76f8\u5834\u3068\u696d\u8005\u9078\u5b9a<\/a><\/p>\n\n\n\n<h3 id=\"arkb-toc-4\" class=\"wp-block-heading\">M&amp;A\u5f8c\u306ePMI\u306b\u304a\u3051\u308bESG\u306e\u5bfe\u5fdc<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">M&amp;A\u5b9f\u65bd\u5f8c\u306b\u304a\u3051\u308b\u7d4c\u55b6\u7d71\u5408\uff08PMI\uff09\u306b\u304a\u3044\u3066\u3082\u3001ESG\u306e\u89b3\u70b9\u304b\u3089\u306e\u5bfe\u5fdc\u304c\u91cd\u8981\u3067\u3059\u3002PMI\u3067\u306f\u3001ESG\u306b\u5bfe\u3059\u308b\u30b3\u30df\u30c3\u30c8\u30e1\u30f3\u30c8\u306e\u6e29\u5ea6\u5dee\u3084\u3001\u53d6\u308a\u7d44\u307f\u306e\u6210\u719f\u5ea6\u304c\u7570\u306a\u308b\u4f01\u696d\u3092\u7d71\u5408\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u5f93\u6765\u306ePMI\u306b\u52a0\u3048\u3066\u3001ESG\u306e\u89b3\u70b9\u3092\u7e54\u308a\u8fbc\u3093\u3060\u7d71\u5408\u57fa\u672c\u65b9\u91dd\u306e\u4f5c\u6210\u304b\u3089\u59cb\u3081\u3001ESG DD\u3067\u691c\u51fa\u3057\u305f\u6a5f\u4f1a\u3092\u5b9f\u73fe\u3059\u308b\u30b7\u30ca\u30b8\u30fc\u65bd\u7b56\u306e\u691c\u8a0e\u3001ESG\u95a2\u9023\u9805\u76ee\u3092KPI\u5316\u3057\u3001\u30b7\u30ca\u30b8\u30fc\u65bd\u7b56\u3068\u5408\u308f\u305b\u3066\u4e8b\u696d\u8a08\u753b\u306b\u53cd\u6620\u3057\u3066\u3044\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u307e\u305f\u3001\u74b0\u5883\u3084\u793e\u4f1a\u306b\u914d\u616e\u3057\u3001\u30b5\u30d7\u30e9\u30a4\u30c1\u30a7\u30fc\u30f3\u306b\u3082\u5909\u9769\u3092\u6c42\u3081\u308b\u5fc5\u8981\u304c\u51fa\u3066\u304d\u307e\u3059\u3002\u7d44\u7e54\u306b\u3064\u3044\u3066\u3082\u3001ESG\u3084\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u90e8\u7f72\u306e\u7d71\u5408\u306f\u5168\u793e\u306b\u5f71\u97ff\u3059\u308b\u3082\u306e\u3067\u3042\u308a\u3001ESG\u95a2\u9023\u306e\u975e\u8ca1\u52d9\u60c5\u5831\u306e\u7d71\u5408\u3092\u542b\u3080\u30ac\u30d0\u30ca\u30f3\u30b9\u4f53\u5236\u306e\u69cb\u7bc9\u3082\u91cd\u8981\u3068\u306a\u308a\u307e\u3059\u3002\u8b72\u53d7\u4f01\u696d\u306e\u8ca1\u52d9\u60c5\u5831\u3068\u540c\u69d8\u306b\u3001ESG\u306b\u95a2\u9023\u3059\u308b\u975e\u8ca1\u52d9\u60c5\u5831\u3092\u53ce\u96c6\u30fb\u5206\u6790\u30fb\u6d3b\u7528\u3059\u308b\u4f53\u5236\u3068\u30aa\u30da\u30ec\u30fc\u30b7\u30e7\u30f3\u306e\u6574\u5099\u3082\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u3088\u3046\u306a\u591a\u5c90\u306b\u308f\u305f\u308b\u53d6\u308a\u7d44\u307f\u3092\u901a\u3058\u3066\u3001\u793e\u5185\u5916\u306e\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u306b\u5bfe\u3057\u3066\u3001ESG\u306b\u95a2\u9023\u3059\u308b\u975e\u8ca1\u52d9\u60c5\u5831\u3092\u542b\u3080M&amp;A\u6226\u7565\u3001\u4fa1\u5024\u5275\u9020\u30b9\u30c8\u30fc\u30ea\u30fc\u3092\u6b63\u3057\u304f\u4f1d\u3048\u3066\u3044\u304b\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u5f93\u6765\u306ePMI\u306bESG\u306e\u89b3\u70b9\u304c\u52a0\u308f\u308b\u3053\u3068\u3067\u3001\u7d71\u5408\u306b\u6c42\u3081\u3089\u308c\u308b\u5909\u9769\u306e\u898f\u6a21\u306f\u5927\u304d\u304f\u306a\u308a\u3001\u5358\u306a\u308b\u7d71\u5408\u306b\u3068\u3069\u307e\u3089\u305a\u3001M&amp;A\u3092\u304d\u3063\u304b\u3051\u3068\u3057\u305f\u30c8\u30e9\u30f3\u30b9\u30d5\u30a9\u30fc\u30e1\u30fc\u30b7\u30e7\u30f3\u304c\u5fc5\u8981\u3068\u306a\u308b\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">PMI\u306b\u304a\u3051\u308b\u5177\u4f53\u7684\u306a\u5bfe\u5fdc\u4e8b\u9805<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">PMI\u306b\u304a\u3044\u3066\u306f\u3001ESG DD\u3067\u767a\u898b\u3055\u308c\u305f\u500b\u5225\u306e\u8ab2\u984c\u306b\u3057\u3063\u304b\u308a\u3068\u5bfe\u5fdc\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\u95a2\u9023\u3059\u308b\u53d6\u308a\u7d44\u307f\u3092\u5bfe\u8c61\u4f01\u696d\u306b\u304a\u3044\u3066\u5e73\u6642\u5316\u3059\u308b\u89b3\u70b9\u304b\u3089\u3001ESG\u306b\u95a2\u3059\u308b\u30ac\u30d0\u30ca\u30f3\u30b9\u4f53\u5236\u3092\u6574\u5099\u3059\u308b\u3053\u3068\u3082\u91cd\u8981\u306b\u306a\u308a\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u70b9\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>ESG\u95a2\u9023\u30dd\u30ea\u30b7\u30fc\u306e\u6574\u5099<\/li>\n\n\n\n<li>\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u59d4\u54e1\u4f1a\u306a\u3069\u306e\u30ac\u30d0\u30ca\u30f3\u30b9\u4f53\u5236\u306e\u6574\u5099<\/li>\n\n\n\n<li>\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u5831\u916c\u5236\u5ea6\u3068ESG\u95a2\u9023\u76ee\u6a19\uff08KPI\uff09\u306e\u9023\u643a<\/li>\n\n\n\n<li>\u5b9a\u671f\u7684\u306aESG DD\/\u4eba\u6a29DD\u306e\u5b9f\u65bd<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">M&amp;A\u306e\u5b9f\u65bd\u306b\u3088\u3063\u3066\u5bfe\u8c61\u4f01\u696d\u304c\u8b72\u53d7\u4f01\u696d\u306e\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u3068\u306a\u3063\u305f\u5834\u5408\u3001\u7279\u306b\u8b72\u53d7\u4f01\u696d\u304c\u4e0a\u5834\u4f1a\u793e\u3067\u3042\u308b\u30b1\u30fc\u30b9\u3067\u306f\u3001\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u30fb\u30b3\u30fc\u30c9\u3084\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\/\u958b\u793a\u5e9c\u4ee4\u306a\u3069\u3067\u6c42\u3081\u3089\u308c\u3066\u3044\u308bESG\u60c5\u5831\u958b\u793a\u306b\u5411\u3051\u3066\u3001\u95a2\u9023\u60c5\u5831\u3092\u968f\u6642\u53ce\u96c6\u3057\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u3067\u304d\u308b\u4f53\u5236\u3092\u6574\u5099\u3057\u3066\u3044\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002ESG\u60c5\u5831\u958b\u793a\u306b\u3064\u3044\u3066\u306f\u958b\u793a\u57fa\u6e96\u306e\u7b56\u5b9a\u304c\u8fd1\u5e74\u6025\u901f\u306b\u9032\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u4eca\u5f8c\u3001\u958b\u793a\u60c5\u5831\u306e\u4fdd\u8a3c\u306b\u95a2\u3059\u308b\u57fa\u6e96\u304c\u6574\u5099\u3055\u308c\u308b\u3068\u3001\u305d\u3046\u3057\u305f\u60c5\u5831\u306b\u95a2\u3059\u308b\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u304c\u5185\u90e8\u7d71\u5236\u306e\u5f79\u5272\u3068\u3057\u3066\u3082\u6c42\u3081\u3089\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-arkb-anchor-color has-text-color has-link-color wp-elements-72503f2458fc67b66f5b1c09b0d76738 wp-block-paragraph\">\u25b7\u95a2\u9023\uff1a<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/dd-and-pmi-integration\/\">PMI\u3092\u6210\u529f\u3055\u305b\u308b\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\uff5cM&amp;A\u5f8c\u306e\u7d71\u5408\u30ea\u30b9\u30af\u5bfe\u7b56<\/a><\/p>\n\n\n\n<h3 id=\"arkb-toc-5\" class=\"wp-block-heading\">ESG\u8981\u7d20\u304c\u4f01\u696d\u4fa1\u5024\u5411\u4e0a\u306b\u4e0e\u3048\u308b\u5f71\u97ff<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">ESG\u8981\u7d20\u3078\u306e\u53d6\u308a\u7d44\u307f\u306f\u3001\u4f01\u696d\u306e\u6301\u7d9a\u7684\u6210\u9577\u3084\u7af6\u4e89\u512a\u4f4d\u6027\u306e\u78ba\u4fdd\u3001<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/valuation\/\" target=\"_blank\" rel=\"noreferrer noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-arkb-anchor-color\">\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1<\/mark><\/a>\u306b\u5927\u304d\u304f\u5bc4\u4e0e\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u30ea\u30b9\u30af\u4f4e\u6e1b\u3068\u30d6\u30e9\u30f3\u30c9\u30a4\u30e1\u30fc\u30b8\u5411\u4e0a<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">ESG\u306b\u95a2\u9023\u3059\u308b\u30ea\u30b9\u30af\u3078\u306e\u9069\u5207\u306a\u5bfe\u5fdc\u306f\u3001\u30d3\u30b8\u30cd\u30b9\u306b\u6df1\u523b\u306a\u5f71\u97ff\u3092\u3082\u305f\u3089\u3059\u4e8b\u614b\u3092\u56de\u907f\u3057\u3001\u4f01\u696d\u306e\u30ec\u30b8\u30ea\u30a8\u30f3\u30b9\u3092\u9ad8\u3081\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u4eba\u6a29\u554f\u984c\u3084\u74b0\u5883\u898f\u5236\u9055\u53cd\u306f\u3001\u4f01\u696d\u306e\u4fe1\u7528\u5931\u589c\u3084\u8a34\u8a1f\u306b\u3064\u306a\u304c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002ESG DD\u3092\u901a\u3058\u3066\u3053\u308c\u3089\u306e\u30ea\u30b9\u30af\u3092\u65e9\u671f\u306b\u7279\u5b9a\u3057\u3001\u8efd\u6e1b\u7b56\u3092\u6e96\u5099\u3059\u308b\u3053\u3068\u3067\u3001\u30cd\u30ac\u30c6\u30a3\u30d6\u306a\u5f71\u97ff\u3092\u672a\u7136\u306b\u9632\u3050\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u65b9\u3067\u3001ESG\u7d4c\u55b6\u3078\u306e\u7a4d\u6975\u7684\u306a\u53d6\u308a\u7d44\u307f\u3092\u793a\u3059\u3053\u3068\u306f\u3001\u6295\u8cc7\u5bb6\u3084\u9867\u5ba2\u304b\u3089\u306e\u8a55\u4fa1\u3092\u9ad8\u3081\u3001\u7d50\u679c\u3068\u3057\u3066\u30d6\u30e9\u30f3\u30c9\u30a4\u30e1\u30fc\u30b8\u3084\u4f01\u696d\u4fa1\u5024\u306e\u5411\u4e0a\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002\u8131\u70ad\u7d20\u3084\u30b5\u30fc\u30ad\u30e5\u30e9\u30fc\u30a8\u30b3\u30ce\u30df\u30fc\u3078\u306e\u53d6\u308a\u7d44\u307f\u306f\u3001\u6d88\u8cbb\u8005\u306e\u4fa1\u5024\u89b3\u306e\u5909\u5316\u3092\u4fc3\u3057\u3001\u4f01\u696d\u306e\u30d6\u30e9\u30f3\u30c9\u3084\u58f2\u4e0a\u306b\u3082\u826f\u3044\u5f71\u97ff\u3092\u4e0e\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u8cc7\u91d1\u8abf\u9054\u306e\u5186\u6ed1\u5316<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">ESG\u6295\u8cc7\u306e\u62e1\u5927\u306b\u4f34\u3044\u3001\u6295\u8cc7\u5bb6\u306f\u4f01\u696d\u306eESG\u306b\u5bfe\u3059\u308b\u53d6\u308a\u7d44\u307f\u3092\u91cd\u8996\u3059\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002ESG\u8a55\u4fa1\u304c\u9ad8\u3044\u4f01\u696d\u306f\u3001\u8cc7\u91d1\u8abf\u9054\u306e\u9762\u3067\u512a\u4f4d\u306b\u7acb\u3064\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002ESG\u306b\u914d\u616e\u3057\u305fM&amp;A\u306f\u3001\u6301\u7d9a\u53ef\u80fd\u306a\u4e8b\u696d\u3078\u306e\u6295\u8cc7\u3068\u3057\u3066\u8a55\u4fa1\u3055\u308c\u3001\u6295\u8cc7\u5bb6\u304b\u3089\u306e\u8cc7\u91d1\u3092\u5f97\u3084\u3059\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u5f93\u696d\u54e1\u30a8\u30f3\u30b2\u30fc\u30b8\u30e1\u30f3\u30c8\u306e\u5411\u4e0a<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u74b0\u5883\u3084\u793e\u4f1a\u306b\u914d\u616e\u3057\u305f\u7d4c\u55b6\u306f\u3001\u5f93\u696d\u54e1\u306e\u4f01\u696d\u306b\u5bfe\u3059\u308b\u30a8\u30f3\u30b2\u30fc\u30b8\u30e1\u30f3\u30c8\u3092\u9ad8\u3081\u308b\u8981\u56e0\u306b\u3082\u306a\u308a\u307e\u3059\u3002\u5f93\u696d\u54e1\u304c\u81ea\u793e\u306e\u4e8b\u696d\u304c\u793e\u4f1a\u8ab2\u984c\u306e\u89e3\u6c7a\u306b\u8ca2\u732e\u3057\u3066\u3044\u308b\u3068\u611f\u3058\u308b\u3053\u3068\u306f\u3001\u30e2\u30c1\u30d9\u30fc\u30b7\u30e7\u30f3\u306e\u5411\u4e0a\u3084\u512a\u79c0\u306a\u4eba\u6750\u306e\u7372\u5f97\u30fb\u5b9a\u7740\u306b\u3064\u306a\u304c\u308a\u3001\u7d50\u679c\u7684\u306b\u4f01\u696d\u306e\u751f\u7523\u6027\u5411\u4e0a\u306b\u3082\u5bc4\u4e0e\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u30dd\u30b8\u30c6\u30a3\u30d6\u30b9\u30af\u30ea\u30fc\u30cb\u30f3\u30b0\u306e\u8996\u70b9<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">ESG\u306e\u89b3\u70b9\u3092M&amp;A\u306b\u7d44\u307f\u8fbc\u3080\u969b\u306b\u306f\u3001\u30cd\u30ac\u30c6\u30a3\u30d6\u30c1\u30a7\u30c3\u30af\u3084\u30ea\u30b9\u30af\u8a55\u4fa1\u306b\u3068\u3069\u307e\u3089\u305a\u3001\u30dd\u30b8\u30c6\u30a3\u30d6\u30b9\u30af\u30ea\u30fc\u30cb\u30f3\u30b0\u306e\u8996\u70b9\u3082\u91cd\u8981\u3067\u3059\u3002\u3064\u307e\u308a\u3001\u5bfe\u8c61\u4f01\u696d\u304c\u6301\u3064ESG\u306b\u95a2\u9023\u3059\u308b\u6a5f\u4f1a\u3092\u81ea\u793e\u306b\u53d6\u308a\u8fbc\u307f\u3001\u65b0\u305f\u306a\u4fa1\u5024\u3092\u5275\u9020\u3059\u308b\u8996\u70b9\u3067\u3059\u3002\u4f8b\u3048\u3070\u3001\u518d\u751f\u30a8\u30cd\u30eb\u30ae\u30fc\u6280\u8853\u3084\u30b0\u30ea\u30fc\u30f3\u6280\u8853\u3092\u6301\u3064\u4f01\u696d\u3092\u8b72\u53d7\u3059\u308b\u3053\u3068\u3067\u3001\u81ea\u793e\u306e\u6210\u9577\u6226\u7565\u3092\u52a0\u901f\u3055\u305b\u3001\u53ce\u76ca\u6027\u3060\u3051\u3067\u306a\u304f\u74b0\u5883\u9762\u3067\u306e\u30b7\u30ca\u30b8\u30fc\u3082\u5275\u51fa\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306aM&amp;A\u3092\u901a\u3058\u305f\u65e9\u671f\u306e\u30b7\u30ca\u30b8\u30fc\u5275\u51fa\u306f\u3001\u4f01\u696d\u306b\u3068\u3063\u3066\u3082\u793e\u4f1a\u5168\u4f53\u306b\u3068\u3063\u3066\u3082\u826f\u3044\u5f71\u97ff\u3092\u4e0e\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-arkb-anchor-color has-text-color has-link-color wp-elements-bfbede10c51b8f53ac0d81cb6b409e47 wp-block-paragraph\">\u25b7\u95a2\u9023\uff1a<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/hr-duediligence\/\">\u4eba\u4e8b\u30fb\u52b4\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3068\u306f\uff1fM&amp;A\u3067\u306e\u8abf\u67fb\u9805\u76ee\u30fb\u8cbb\u7528\u3092\u89e3\u8aac<\/a><\/p>\n\n\n\n<h3 id=\"arkb-toc-6\" class=\"wp-block-heading\">\u56fd\u969b\u7684\u306a\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3068\u95a2\u9023\u6cd5\u898f\u5236<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">ESG DD\u3092\u9032\u3081\u308b\u4e0a\u3067\u3001\u56fd\u969b\u7684\u306a\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3084\u95a2\u9023\u6cd5\u898f\u5236\u3068\u306e\u95a2\u9023\u6027\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u3082\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>TCFD<\/strong><strong>\uff08\u6c17\u5019\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u958b\u793a\u30bf\u30b9\u30af\u30d5\u30a9\u30fc\u30b9\uff09<\/strong>: \u6c17\u5019\u5909\u52d5\u95a2\u9023\u306e\u8ca1\u52d9\u60c5\u5831\u958b\u793a\u3092\u6c42\u3081\u308b\u67a0\u7d44\u307f\u3067\u3042\u308a\u3001ESG DD\u3084PMI\u306b\u304a\u3044\u3066\u305d\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u304b\u3001\u3042\u308b\u3044\u306f\u6e80\u305f\u3059\u305f\u3081\u306e\u8a08\u753b\u304c\u3042\u308b\u304b\u3092\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/li>\n\n\n\n<li><strong>ISSB<\/strong><strong>\uff08\u56fd\u969b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u5be9\u8b70\u4f1a\uff09<\/strong>: \u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u958b\u793a\u57fa\u6e96\u3092\u7b56\u5b9a\u3057\u3066\u304a\u308a\u3001\u305d\u306e\u52d5\u5411\u306b\u5e38\u306b\u6ce8\u610f\u3092\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n\n\n\n<li><strong>CSRD<\/strong><strong>\uff08\u4f01\u696d\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u6307\u4ee4\uff09<\/strong>: \u6b27\u5dde\u3067\u9069\u7528\u3055\u308c\u308b\u4f01\u696d\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\u306b\u95a2\u3059\u308b\u6307\u4ee4\u3067\u3042\u308a\u3001\u56fd\u969b\u7684\u306aM&amp;A\u306b\u304a\u3044\u3066\u306f\u8003\u616e\u3059\u3079\u304d\u898f\u5236\u3067\u3059\u3002<\/li>\n\n\n\n<li><strong>\u4eba\u6a29\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u7fa9\u52d9\u5316<\/strong>: \u30b5\u30d7\u30e9\u30a4\u30c1\u30a7\u30fc\u30f3\u5168\u4f53\u3067\u306e\u4eba\u6a29\u554f\u984c\u3078\u306e\u5bfe\u5fdc\u304c\u6c42\u3081\u3089\u308c\u308b\u3053\u3068\u304c\u591a\u304f\u3001\u591a\u304f\u306e\u56fd\u3067\u4eba\u6a29\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u7fa9\u52d9\u5316\u304c\u9032\u3093\u3067\u3044\u307e\u3059\u3002<\/li>\n\n\n\n<li><strong>\u30b0\u30ea\u30fc\u30f3\u30a6\u30a9\u30c3\u30b7\u30e5\u898f\u5236<\/strong>: \u5b9f\u614b\u304c\u4f34\u308f\u306a\u3044\u74b0\u5883\u914d\u616e\u306e\u8868\u793a\uff08\u30b0\u30ea\u30fc\u30f3\u30a6\u30a9\u30c3\u30b7\u30e5\uff09\u306b\u5bfe\u3059\u308b\u898f\u5236\u304c\u5404\u56fd\u3067\u5f37\u5316\u3055\u308c\u3066\u304a\u308a\u3001M&amp;A\u5bfe\u8c61\u4f01\u696d\u304c\u904e\u53bb\u306b\u30b0\u30ea\u30fc\u30f3\u30a6\u30a9\u30c3\u30b7\u30e5\u554f\u984c\u3092\u8d77\u3053\u3057\u3066\u3044\u306a\u3044\u304b\u3001\u5c06\u6765\u7684\u306a\u30ea\u30b9\u30af\u304c\u306a\u3044\u304b\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3082\u91cd\u8981\u3067\u3059\u3002\u4f8b\u3048\u3070\u3001\u30d5\u30e9\u30f3\u30b9\u3067\u306f\u6c17\u5019\u30ec\u30b8\u30ea\u30a8\u30f3\u30b9\u6cd5\u306b\u57fa\u3065\u304d\u3001\u8aa4\u89e3\u3092\u62db\u304f\u5e83\u544a\u3084\u5305\u88c5\u306b\u7f70\u91d1\u3084\u8a02\u6b63\u7fa9\u52d9\u3092\u8ab2\u3059\u5236\u5ea6\u304c\u3042\u308a\u307e\u3059\u3002\u97d3\u56fd\u3067\u3082\u865a\u507d\u3084\u8a87\u5f35\u3057\u305f\u74b0\u5883\u914d\u616e\u3092\u63b2\u3052\u308b\u4f01\u696d\u306b\u5bfe\u3057\u7f70\u91d1\u3092\u8ab2\u3059\u52d5\u304d\u304c\u3042\u308a\u307e\u3059\u3002\u65e5\u672c\u3067\u3082\u6d88\u8cbb\u8005\u5e81\u304c\u300c\u751f\u5206\u89e3\u6027\u300d\u306a\u3069\u306e\u8868\u793a\u306b\u95a2\u3059\u308b\u63aa\u7f6e\u547d\u4ee4\u3092\u51fa\u3057\u3066\u304a\u308a\u3001\u3053\u308c\u306f\u30b0\u30ea\u30fc\u30f3\u30a6\u30a9\u30c3\u30b7\u30e5\u306b\u95a2\u3059\u308b\u63aa\u7f6e\u3068\u8a55\u4fa1\u3067\u304d\u308b\u52d5\u304d\u3067\u3059\u3002<\/li>\n\n\n\n<li><strong>\u53cdESG\u306e\u52d5\u304d<\/strong>: \u4e00\u65b9\u3067\u3001\u7279\u306b\u7c73\u56fd\u3067\u306fESG\u6295\u8cc7\u306b\u61d0\u7591\u7684\u306a\u300c\u53cdESG\u300d\u306e\u52d5\u304d\u3082\u6d3b\u767a\u5316\u3057\u3066\u304a\u308a\u3001\u5dde\u306e\u9000\u8077\u91d1\u904b\u7528\u306b\u304a\u3051\u308bESG\u8981\u7d20\u306e\u8003\u616e\u3092\u7981\u6b62\u3057\u305f\u308a\u3001\u7279\u5b9a\u306e\u7523\u696d\u3092\u30dc\u30a4\u30b3\u30c3\u30c8\u3059\u308b\u4f01\u696d\u3068\u306e\u5951\u7d04\u3092\u7981\u6b62\u3057\u305f\u308a\u3059\u308b\u6cd5\u6848\u304c\u5236\u5b9a\u3055\u308c\u59cb\u3081\u3066\u3044\u307e\u3059\u3002\u65e5\u672c\u4f01\u696d\u306f\u3001\u3053\u308c\u3089\u306e\u76f8\u53cd\u3059\u308b\u898f\u5236\u3084\u6295\u8cc7\u5bb6\u306e\u610f\u5411\u306e\u30d0\u30e9\u30f3\u30b9\u3092\u3069\u306e\u3088\u3046\u306b\u3068\u308b\u304b\u3092\u5224\u65ad\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n\n\n\n<p class=\"has-arkb-anchor-color has-text-color has-link-color wp-elements-d42b57ec12e4336dfb82e5d478c70f3e wp-block-paragraph\">\u25b7\u95a2\u9023\uff1a<a href=\"https:\/\/mitsukijapan.com\/ma\/column\/overseas-ma-due-diligence\/\">\u6d77\u5916M&amp;A\u306e\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u6ce8\u610f\u70b9\u306f\uff1f\u8a00\u8a9e\u30fb\u6cd5\u5236\u5ea6\u30fb\u6587\u5316\u306e\u9055\u3044<\/a><\/p>\n\n\n\n<h2 id=\"arkb-toc-7\" class=\"wp-block-heading\">\u4e2d\u5c0f\u4f01\u696dM&amp;A\u306b\u304a\u3051\u308bESG DD<\/h2>\n\n\n\n<p 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class=\"wp-block-heading\"><strong>\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u30a8\u30af\u30a4\u30c6\u30a3\uff08PE\uff09\u30d5\u30a1\u30f3\u30c9<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">ESG\u306b\u5bfe\u3059\u308b\u610f\u8b58\u306e\u9ad8\u307e\u308a\u304b\u3089\u3001\u5bfe\u8c61\u4f01\u696d\u306e\u74b0\u5883\u3001\u5065\u5eb7\u3001\u5b89\u5168\u3001\u30ea\u30b9\u30af\u7ba1\u7406\u3001\u502b\u7406\u7684\u306a\u554f\u984c\u3001\u30b5\u30d7\u30e9\u30a4\u30c1\u30a7\u30fc\u30f3\u306eESG\u8a8d\u8a3c\u3084\u5f93\u696d\u54e1\u306e\u798f\u5229\u539a\u751f\u306b\u95a2\u3059\u308b\u6307\u6a19\uff08KPI\uff09\u3092\u8a55\u4fa1\u3057\u3001\u77ed\u671f\u7684\u306a\u4fa1\u5024\u5275\u9020\u65bd\u7b56\u3068\u4fa1\u5024\u5411\u4e0a\u306e\u305f\u3081\u306e\u4e2d\u671f\u7684\u306a\u6226\u7565\u7684\u30a4\u30cb\u30b7\u30a2\u30c6\u30a3\u30d6\u3092\u63d0\u6848\u3059\u308b\u4e8b\u4f8b\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n<style>\n        \/* --- \u2605\u2605\u3010\u4fee\u6b63\u70b9\u3011\u5916\u90e8\u30d5\u30a9\u30f3\u30c8\u306e\u8aad\u307f\u8fbc\u307f\u3092\u524a\u9664\u3057\u3001\u30c6\u30fc\u30de\u5074\u306e\u30d5\u30a9\u30f3\u30c8\u8a2d\u5b9a\u3092\u7d99\u627f\u3059\u308b\u3088\u3046\u306b\u5909\u66f4 \u2605\u2605 --- *\/\n        .mitsuki-cta-banner {\n            font-family: 'Noto Sans JP', sans-serif; \/* \u30b5\u30a4\u30c8\u306e\u30d5\u30a9\u30f3\u30c8\u3092\u7d99\u627f\u3057\u3064\u3064\u3001\u672a\u6307\u5b9a\u306e\u5834\u5408\u306e\u30d5\u30a9\u30fc\u30eb\u30d0\u30c3\u30af\u3092\u8a2d\u5b9a *\/\n            width: 100%; \n            max-width: 800px;\n            margin: 2em auto;\n            background-color: #011a3b;\n            background-image:\n                linear-gradient(135deg, rgba(255, 255, 255, 0.05) 2px, transparent 2px),\n                linear-gradient(225deg, rgba(255, 255, 255, 0.05) 2px, transparent 2px),\n                linear-gradient(45deg, rgba(255, 255, 255, 0.05) 2px, transparent 2px),\n                linear-gradient(315deg, rgba(255, 255, 255, 0.05) 2px, transparent 2px);\n            background-position: 0 0, 0 0, 0 0, 0 0;\n            background-size: 20px 20px;\n            border-radius: 8px;\n            padding: 24px;\n            box-shadow: 0 10px 25px -5px rgba(0, 0, 0, 0.15);\n            border: 1px solid rgba(212, 175, 55, 0.2);\n            display: flex;\n            align-items: center;\n            justify-content: space-between;\n            box-sizing: border-box;\n            text-decoration: none;\n            color: white;\n        }\n        .mitsuki-cta-banner:hover {\n            color: white; \n        }\n\n        \/* --- \u30c6\u30ad\u30b9\u30c8\u90e8\u5206 --- *\/\n        .mitsuki-cta-banner .text-content {\n            flex: 1 1 auto;\n            text-align: left;\n        }\n\n        .mitsuki-cta-banner .sub-heading {\n            color: #E6C65C;\n            font-size: 16px;\n            font-weight: 700;\n            text-shadow: 0px 1px 3px rgba(0,0,0,0.4);\n            margin: 0 0 4px 0;\n        }\n\n        .mitsuki-cta-banner .main-heading {\n            font-size: 24px;\n            font-weight: 900;\n            line-height: 1.3;\n            margin: 0;\n        }\n\n        \/* --- \u30dc\u30bf\u30f3\u90e8\u5206 --- *\/\n        .mitsuki-cta-banner .button-wrapper {\n            flex-shrink: 0;\n            margin-left: 20px;\n        }\n\n        .mitsuki-cta-banner .cta-button {\n            display: inline-flex;\n            align-items: center;\n            justify-content: center;\n            padding: 12px 24px;\n            background: linear-gradient(180deg, #F0D573 0%, #D4AF37 100%);\n            border: 1px solid #c09d31;\n            border-radius: 6px;\n            color: #1a1a1a;\n            font-size: 16px;\n            font-weight: 700;\n            text-decoration: none;\n            box-shadow: 0 4px 8px -1px rgba(212, 175, 55, 0.25), inset 0 1px 1px 0 rgba(255,255,255,0.3);\n            transition: all 0.3s ease;\n            white-space: nowrap;\n        }\n\n        .mitsuki-cta-banner:hover .cta-button {\n            transform: translateY(-2px);\n            box-shadow: 0 6px 12px -1px rgba(212, 175, 55, 0.35), inset 0 1px 1px 0 rgba(255,255,255,0.3);\n        }\n\n        .mitsuki-cta-banner .company-name {\n            font-size: 12px;\n            color: #a0aec0;\n            margin-top: 8px;\n            text-align: center;\n        }\n        \n        \/* --- \u30b9\u30de\u30fc\u30c8\u30d5\u30a9\u30f3\u5411\u3051\u306e\u30ec\u30a4\u30a2\u30a6\u30c8 --- *\/\n        @media (max-width: 768px) {\n            .mitsuki-cta-banner {\n                display: block;\n            }\n            .mitsuki-cta-banner .text-content {\n                text-align: center; \n                margin-bottom: 24px;\n            }\n            .mitsuki-cta-banner .button-wrapper {\n                margin-left: 0;\n                text-align: center;\n            }\n            .mitsuki-cta-banner .main-heading {\n                font-size: 20px;\n            }\n        }\n    <\/style>\n\n<a href=\"\/dd-valuation\/\" class=\"mitsuki-cta-banner\">\n    <div class=\"text-content\">\n        <p class=\"sub-heading\">\u7a0e\u7406\u58eb\u6cd5\u4eba\u30b0\u30eb\u30fc\u30d7\u306b\u3088\u308b\u8ca1\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9<\/p>\n        <h3 class=\"main-heading\">M&#038;A\u306b\u6f5c\u3080\u8ca1\u52d9\u30ea\u30b9\u30af\u3001\u898b\u9003\u3057\u3066\u3044\u307e\u305b\u3093\u304b\uff1f<\/h3>\n    <\/div>\n    <div class=\"button-wrapper\">\n        <div class=\"cta-button\">\n            <span>\u8ca1\u52d9DD\u30b5\u30fc\u30d3\u30b9\u306e\u8a73\u7d30\u3092\u898b\u308b<\/span>\n            <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" style=\"width:20px; height:20px; margin-left:8px;\" viewBox=\"0 0 20 20\" fill=\"currentColor\" role=\"img\" aria-hidden=\"true\">\n               <path fill-rule=\"evenodd\" d=\"M10.293 3.293a1 1 0 011.414 0l6 6a1 1 0 010 1.414l-6 6a1 1 0 01-1.414-1.414L14.586 11H3a1 1 0 110-2h11.586l-4.293-4.293a1 1 0 010-1.414z\" clip-rule=\"evenodd\" \/>\n            <\/svg>\n        <\/div>\n        <p class=\"company-name\">\u307f\u3064\u304d\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0<\/p>\n    <\/div>\n<\/a>\n\n\n<h2 id=\"arkb-toc-13\" class=\"wp-block-heading\">\u3088\u304f\u3042\u308b\u8cea\u554f\uff5cESG\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\uff08FAQ\uff09<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u3053\u3067\u306f\u3001\u7686\u69d8\u304b\u3089\u3088\u304f\u5bc4\u305b\u3089\u308c\u308bESG\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306b\u95a2\u3059\u308b\u7591\u554f\u306b\u304a\u7b54\u3048\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-1756950289769\"><strong class=\"schema-faq-question\"><strong><span class=\"arkb-fz arkb-fz-l\">Q\uff1aESG\u306eDD\u3068\u306f\u5177\u4f53\u7684\u306b\u4f55\u3092\u3059\u308b\u306e\u3067\u3059\u304b\uff1f\u74b0\u5883\u30fb\u793e\u4f1a\u30fb\u4f01\u696d\u7d71\u6cbb\u306e\u3069\u3053\u3092\u898b\u307e\u3059\u304b\uff1f<\/span><\/strong><\/strong> <p class=\"schema-faq-answer\">ESG\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3067\u306f\u3001\u5bfe\u8c61\u4f01\u696d\u306e\u74b0\u5883\u3001\u793e\u4f1a\u3001\u4f01\u696d\u7d71\u6cbb\u306e\u5404\u5074\u9762\u3092\u8a73\u3057\u304f\u8abf\u67fb\u3057\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u74b0\u5883\u9762\u3067\u306fCO2\u6392\u51fa\u91cf\u3084\u5ec3\u68c4\u7269\u7ba1\u7406\u3001\u8cc7\u6e90\u5229\u7528\u3001\u793e\u4f1a\u9762\u3067\u306f\u52b4\u50cd\u6761\u4ef6\u3001\u4eba\u6a29\u3001\u591a\u69d8\u6027\u3001\u5730\u57df\u30b3\u30df\u30e5\u30cb\u30c6\u30a3\u3078\u306e\u5f71\u97ff\u3001\u4f01\u696d\u7d71\u6cbb\u9762\u3067\u306f\u5f79\u54e1\u5831\u916c\u3001\u53d6\u7de0\u5f79\u4f1a\u306e\u69cb\u6210\u3001\u8d08\u53ce\u8cc4\u9632\u6b62\u7b56\u306a\u3069\u3092\u8a55\u4fa1\u3057\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u6f5c\u5728\u7684\u306a\u30ea\u30b9\u30af\u3084\u6a5f\u4f1a\u3092\u7279\u5b9a\u3057\u3001\u4f01\u696d\u4fa1\u5024\u3078\u306e\u5f71\u97ff\u3092\u5206\u6790\u3057\u307e\u3059\u3002<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1756950321136\"><strong class=\"schema-faq-question\"><strong><span class=\"arkb-fz arkb-fz-l\">Q\uff1aESG\u304c\u3061\u3083\u3093\u3068\u3057\u3066\u3044\u308b\u3068\u4f1a\u793e\u306e\u4fa1\u5024\u304c\u672c\u5f53\u306b\u4e0a\u304c\u308b\u306e\uff1f\u3069\u3093\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\uff1f<\/span><\/strong><\/strong> <p class=\"schema-faq-answer\">ESG\u3078\u306e\u53d6\u308a\u7d44\u307f\u306f\u4f01\u696d\u306e\u4fa1\u5024\u5411\u4e0a\u306b\u5927\u304d\u304f\u8ca2\u732e\u3057\u307e\u3059\u3002\u74b0\u5883\u898f\u5236\u3084\u793e\u4f1a\u554f\u984c\u306b\u8d77\u56e0\u3059\u308b\u30ea\u30b9\u30af\u3092\u4f4e\u6e1b\u3057\u3001\u6cd5\u7684\u306a\u554f\u984c\u3084\u4fe1\u7528\u5931\u589c\u3092\u56de\u907f\u3067\u304d\u307e\u3059\u3002\u307e\u305f\u3001\u30d6\u30e9\u30f3\u30c9\u30a4\u30e1\u30fc\u30b8\u3084\u4f01\u696d\u8a55\u4fa1\u306e\u5411\u4e0a\u3092\u901a\u3058\u3066\u3001\u6295\u8cc7\u5bb6\u3084\u9867\u5ba2\u304b\u3089\u306e\u652f\u6301\u3092\u5f97\u3084\u3059\u304f\u306a\u308a\u3001\u8cc7\u91d1\u8abf\u9054\u3082\u5186\u6ed1\u306b\u306a\u308a\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u5f93\u696d\u54e1\u306e\u30a8\u30f3\u30b2\u30fc\u30b8\u30e1\u30f3\u30c8\u5411\u4e0a\u306b\u3082\u7e4b\u304c\u308a\u3001\u4f01\u696d\u306e\u6301\u7d9a\u7684\u306a\u6210\u9577\u3092\u4fc3\u9032\u3057\u307e\u3059\u3002<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1756950336721\"><strong class=\"schema-faq-question\"><strong><span class=\"arkb-fz arkb-fz-l\">Q\uff1a\u3046\u3061\u306e\u4f1a\u793e\u3082ESG DD\u3092\u672c\u683c\u7684\u306b\u3084\u308b\u3079\u304d\u304b\u5224\u65ad\u3057\u305f\u3044\u3002<\/span><\/strong><\/strong> <p class=\"schema-faq-answer\">M&amp;A\u3092\u901a\u3058\u3066\u6301\u7d9a\u7684\u6210\u9577\u3084\u7af6\u4e89\u512a\u4f4d\u6027\u3092\u76ee\u6307\u3059\u4f01\u696d\u306b\u3068\u3063\u3066\u3001ESG\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306f\u4e0d\u53ef\u6b20\u306a\u30d7\u30ed\u30bb\u30b9\u3068\u306a\u308a\u3064\u3064\u3042\u308a\u307e\u3059\u3002\u7279\u306b\u3001\u74b0\u5883\u898f\u5236\u304c\u5f37\u5316\u3055\u308c\u3066\u3044\u308b\u696d\u754c\u3084\u3001\u30b5\u30d7\u30e9\u30a4\u30c1\u30a7\u30fc\u30f3\u306b\u4eba\u6a29\u554f\u984c\u306a\u3069\u306e\u30ea\u30b9\u30af\u3092\u62b1\u3048\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u4f01\u696d\u306f\u3001\u672c\u683c\u7684\u306aESG\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u5b9f\u65bd\u3092\u691c\u8a0e\u3059\u3079\u304d\u3067\u3059\u3002\u5bfe\u8c61\u4f01\u696d\u306e\u696d\u7a2e\u3001\u898f\u6a21\u3001\u5c55\u958b\u5730\u57df\u306a\u3069\u3092\u8e0f\u307e\u3048\u3066\u3001\u30ea\u30b9\u30af\u3068\u6a5f\u4f1a\u3092\u7279\u5b9a\u3057\u3001\u81ea\u793e\u306e\u6210\u9577\u6226\u7565\u306b\u5408\u81f4\u3059\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1756950353943\"><strong class=\"schema-faq-question\"><strong><span class=\"arkb-fz arkb-fz-l\">Q\uff1a\u30b5\u30d7\u30e9\u30a4\u30c1\u30a7\u30fc\u30f3\u5168\u4f53\u306eESG\u30ea\u30b9\u30af\u3082\u5bfe\u8c61\u306b\u306a\u308b\uff1f<\/span><\/strong><\/strong> <p class=\"schema-faq-answer\">\u306f\u3044\u3001ESG\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3067\u306f\u3001\u5bfe\u8c61\u4f01\u696d\u3060\u3051\u3067\u306a\u304f\u3001\u305d\u306e\u30b5\u30d7\u30e9\u30a4\u30c1\u30a7\u30fc\u30f3\u5168\u4f53\u306b\u304a\u3051\u308bESG\u30ea\u30b9\u30af\u3082\u5bfe\u8c61\u3068\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u7279\u306b\u3001\u4eba\u6a29\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3084\u6c17\u5019\u5909\u52d5\u95a2\u9023\u306e\u8ab2\u984c\u306b\u304a\u3044\u3066\u306f\u3001\u30b5\u30d7\u30e9\u30a4\u30c1\u30a7\u30fc\u30f3\u5168\u4f53\u3067\u306e\u53d6\u308a\u7d44\u307f\u304c\u91cd\u8981\u8996\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u30a2\u30d1\u30ec\u30eb\u696d\u754c\u3067\u306f\u539f\u6750\u6599\u306e\u8abf\u9054\u304b\u3089\u88fd\u9020\u5de5\u7a0b\u307e\u3067\u3001\u4eba\u6a29\u4fb5\u5bb3\u304c\u306a\u3044\u304b\u3092\u8a73\u3057\u304f\u8abf\u67fb\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p> <\/div> <\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-8f761849 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/mitsukijapan.com\/ma\/valuations\/\" target=\"_blank\" rel=\"noreferrer noopener\"><img decoding=\"async\" width=\"400\" height=\"300\" src=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/Frame-4.jpg\" alt=\"\" class=\"wp-image-3067\"\/><\/a><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/mitsukijapan.com\/ma\/lp\/01\/\" target=\"_blank\" rel=\"noreferrer noopener\"><img decoding=\"async\" width=\"400\" height=\"300\" src=\"https:\/\/mitsukijapan.com\/ma\/wp-content\/uploads\/Frame-3.jpg\" alt=\"\" class=\"wp-image-3068\"\/><\/a><\/figure>\n<\/div>\n<\/div>\n\n\n\n<h2 id=\"arkb-toc-14\" class=\"wp-block-heading\">M&amp;A\u306b\u304a\u3051\u308bESG DD\u306e\u307e\u3068\u3081<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">ESG\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306f\u3001\u5bfe\u8c61\u4f01\u696d\u306e\u74b0\u5883\u3084\u793e\u4f1a\u3001\u4f01\u696d\u7d71\u6cbb\u306e\u89b3\u70b9\u304b\u3089\u30ea\u30b9\u30af\u3068\u6a5f\u4f1a\u3092\u8a55\u4fa1\u3059\u308b\u91cd\u8981\u306a\u624b\u7d9a\u3067\u3059\u3002\u975e\u8ca1\u52d9\u7684\u306a\u5074\u9762\u3092\u8a73\u3057\u304f\u8abf\u3079\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306e\u6301\u7d9a\u7684\u6210\u9577\u3084\u7af6\u4e89\u529b\u3092\u898b\u6975\u3081\u3001\u4f01\u696d\u4fa1\u5024\u306e\u5411\u4e0a\u306b\u3064\u306a\u3052\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u307f\u3064\u304d\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306f\u3001\u7a0e\u7406\u58eb\u6cd5\u4eba\u30b0\u30eb\u30fc\u30d7\u3068\u3057\u306615\u5e74\u4ee5\u4e0a\u306e\u5b9f\u7e3e\u3092\u6301\u3061\u3001\u8ca1\u52d9\u8abf\u67fb\u306b\u7cbe\u901a\u3057\u305f\u516c\u8a8d\u4f1a\u8a08\u58eb\u304c\u5728\u7c4d\u3057\u3066\u3044\u307e\u3059\u3002\u7a0e\u52d9\u3092\u542b\u3081\u305f\u5c02\u9580\u7684\u306a\u8abf\u67fb\u3092\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u3067\u63d0\u4f9b\u3057\u307e\u3059\u3002\u8ca1\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3092\u3054\u691c\u8a0e\u306e\u65b9\u306f\u3001\u304a\u6c17\u8efd\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p class=\"has-arkb-anchor-color has-text-color has-link-color wp-elements-35d6ba0785dbc0629f8ad4f810c4ee46 wp-block-paragraph\"><a href=\"https:\/\/mitsukijapan.com\/ma\/lp\/01\/\" target=\"_blank\" rel=\"noreferrer noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-arkb-anchor-color\">\u5b8c\u5168\u6210\u529f\u5831\u916c\u306eM&amp;A\u4ef2\u4ecb\u4f1a\u793e\u306a\u3089\u3001\u307f\u3064\u304d\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3078 \uff1e<\/mark><\/a><\/p>\n\n\n<div class=\"cta-btns\">\n    <div class=\"contact-btn\">\n        <div class=\"micro-copy\">\u3054\u8b72\u6e21\u3092\u691c\u8a0e\u3055\u308c\u308b\u65b9<\/div>\n        <a href=\"\/ma\/contact\/\">\u4eca\u3059\u3050\u7121\u6599\u76f8\u8ac7\u3059\u308b<\/a>\n    <\/div>\n    <div>\n        <div class=\"download-btn\">\n            <div class=\"micro-copy\">M&#038;A\u306e\u91cd\u8981\u30dd\u30a4\u30f3\u30c8\u8cc7\u6599<\/div>\n            <a href=\"\/ma\/document-request\/\">\u7121\u6599\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b<\/a>\n        <\/div>\n    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