https://news.docodemodouga.net/story.php?title=efrag%E3%80%81%E6%AC%A7%E5%B7%9E%E3%82%B5%E3%82%B9%E3%83%86%E3%83%8A%E3%83%93%E3%83%AA%E3%83%86%E3%82%A3%E5%A0%B1%E5%91%8A%E5%9F%BA%E6%BA%96%EF%BC%88esrs%EF%BC%89%E6%94%B9%E6%AD%A3%E6%A1%88%E3%82%92%E6%AC%A7%E5%B7%9E%E5%A7%94%E5%93%A1%E4%BC%9A%E3%81%B8%E6%8F%90%E5%87%BA 発表元:KPMG、掲載日:2025-12-09 Tue, 09 Dec 2025 06:00:01 UTC en