{"id":10834,"date":"2026-09-22T06:00:00","date_gmt":"2026-09-21T21:00:00","guid":{"rendered":"https:\/\/triumphmind.com\/cfa\/2026\/09\/22\/cfa-l2-corp-lm2\/"},"modified":"2026-09-22T07:06:09","modified_gmt":"2026-09-21T22:06:09","slug":"cfa-l2-corp-lm2","status":"publish","type":"post","link":"https:\/\/triumphmind.com\/cfa\/2026\/09\/22\/cfa-l2-corp-lm2\/","title":{"rendered":"\u3010CFA\u00ae\ufe0e L2 Corporate Finance LM2\u3011Environmental, Social, and Governance (ESG) Considerations in Investment Analysis \u3092\u8981\u70b9\u89e3\u8aac\uff5c\u6240\u6709\u69cb\u9020\u30fb\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30fb\u30ac\u30d0\u30ca\u30f3\u30b9\u30fbESG\u30ea\u30b9\u30af\u30fb\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3"},"content":{"rendered":"<style>\n.cfalm-los{counter-reset:los;list-style:none;padding:0!important;margin:1em 0!important}\n.cfalm-los li{border:1px solid #d5d9e3;border-left:4px solid #172152;border-radius:4px;padding:.8em 1em!important;margin:0 0 .8em!important;background:#fff}\n.cfalm-los li::before{display:none!important;content:none!important}\n.cfalm-los .ja{display:block;font-weight:bold;color:#172152;line-height:1.6}\n.cfalm-los .en{display:block;font-size:.85em;color:#667;margin-top:.3em;line-height:1.5;word-break:normal!important;overflow-wrap:anywhere}\n.cfalm-sum{background:#f6f7fb;border-radius:6px;padding:1em 1.2em!important;margin:1em 0!important;list-style:none!important}\n.cfalm-sum li{position:relative;margin:.4em 0!important;padding:0 0 0 1.1em!important;line-height:1.7;list-style:none!important}.cfalm-sum li::before{content:\"\"!important;display:block!important;position:absolute!important;left:0!important;top:.7em!important;width:6px!important;height:6px!important;border-radius:50%!important;background:#172152!important;border:none!important;transform:none!important}\n.cfalm-f{background:#f6f7fb;border-left:4px solid #172152;padding:.7em 1em;margin:.8em 0;font-family:\"Menlo\",\"Consolas\",monospace;font-size:.95em;overflow-x:auto}\n.cfalm-nav{background:#f6f7fb;padding:1em 1.2em;border-radius:6px;margin:1em 0;word-break:normal;overflow-wrap:anywhere}\n<\/style>\n<div class=\"box05\">\n<p>Learning Module 2\u300cEnvironmental, Social, and Governance (ESG) Considerations in Investment Analysis\uff08\u6295\u8cc7\u5206\u6790\u306b\u304a\u3051\u308bESG\u306e\u8003\u616e\uff09\u300d\u306f\u3001\u682a\u4e3b\u306e\u6240\u6709\u69cb\u9020\u306e\u56fd\u969b\u7684\u306a\u9055\u3044\u3068\u30ac\u30d0\u30ca\u30f3\u30b9\u3078\u306e\u5f71\u97ff\u3001\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u6709\u52b9\u6027\u306e\u8a55\u4fa1\u3001ESG\u306b\u95a2\u3059\u308b\u30ea\u30b9\u30af\u3068\u6295\u8cc7\u6a5f\u4f1a\u306e\u8b58\u5225\u30fb\u8a55\u4fa1\u3092\u6271\u3046\u5358\u5143\u3067\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u6700\u65b0\u7248\u30ab\u30ea\u30ad\u30e5\u30e9\u30e0\u306eLOS\uff08Learning Outcome Statement\uff09\u3068\u3001\u3053\u306e\u5358\u5143\u306e\u91cd\u8981\u8ad6\u70b9\u3092\u65e5\u672c\u8a9e\u3067\u6574\u7406\u3057\u307e\u3057\u305f\u3002<\/p>\n<\/div>\n<h2>LM2\u306eLOS\uff08\u5b66\u7fd2\u76ee\u6a19\uff09<\/h2>\n<p>LOS\u306f\u3001\u3053\u306e\u5358\u5143\u3067\u300c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308b\u3079\u304d\u3053\u3068\u300d\u3068\u3057\u3066\u793a\u3055\u308c\u3066\u3044\u308b\u5b66\u7fd2\u76ee\u6a19\u3067\u3059\u3002LM2\u306b\u306f4\u3064\u306eLOS\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ol class=\"cfalm-los\">\n<li><span class=\"ja\">LOS 1\uff1a\u6240\u6709\u69cb\u9020\u306e\u56fd\u969b\u7684\u306a\u9055\u3044\u3068\u3001\u305d\u306e\u9055\u3044\u304c\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30fb\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u65b9\u91dd\u30fb\u6163\u884c\u306b\u4e0e\u3048\u308b\u53ef\u80fd\u6027\u306e\u3042\u308b\u5f71\u97ff\u3092\u8a18\u8ff0\u3059\u308b<\/span><span class=\"en\">describe global variations in ownership structures and the possible effects of these variations on corporate governance policies and practices<\/span><\/li>\n<li><span class=\"ja\">LOS 2\uff1a\u4f01\u696d\u306e\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30fb\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u65b9\u91dd\u30fb\u6163\u884c\u306e\u6709\u52b9\u6027\u3092\u8a55\u4fa1\u3059\u308b<\/span><span class=\"en\">evaluate the effectiveness of a company\u2019s corporate governance policies and practices<\/span><\/li>\n<li><span class=\"ja\">LOS 3\uff1aESG\u95a2\u9023\u306e\u30ea\u30b9\u30af\u30fb\u30a8\u30af\u30b9\u30dd\u30fc\u30b8\u30e3\u30fc\u3068\u6295\u8cc7\u6a5f\u4f1a\u3092\u3069\u306e\u3088\u3046\u306b\u8b58\u5225\u30fb\u8a55\u4fa1\u3059\u308b\u304b\u3092\u8a18\u8ff0\u3059\u308b<\/span><span class=\"en\">describe how ESG-related risk exposures and investment opportunities may be identified and evaluated<\/span><\/li>\n<li><span class=\"ja\">LOS 4\uff1a\u4f01\u696d\u306b\u95a2\u3059\u308bESG\u306e\u30ea\u30b9\u30af\u30fb\u30a8\u30af\u30b9\u30dd\u30fc\u30b8\u30e3\u30fc\u3068\u6295\u8cc7\u6a5f\u4f1a\u3092\u8a55\u4fa1\u3059\u308b<\/span><span class=\"en\">evaluate ESG risk exposures and investment opportunities related to a company<\/span><\/li>\n<\/ol>\n<h2>LM2\u306e\u307e\u3068\u3081<\/h2>\n<p>\u3053\u306e\u5358\u5143\u306e\u8981\u70b9\u3092\u307e\u3068\u3081\u308b\u3068\u3001\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<ul class=\"cfalm-sum\">\n<li>\u682a\u4e3b\u306e\u6240\u6709\u69cb\u9020\u306f\u3001\u5206\u6563\u578b\u3001\u96c6\u4e2d\u578b\u3001\u305d\u306e\u6df7\u5408\u578b\u306b\u5206\u985e\u3055\u308c\u308b<\/li>\n<li>\u96c6\u4e2d\u578b\u6240\u6709\u3067\u306f\u652f\u914d\u682a\u4e3b\u304c\u7d4c\u55b6\u3092\u652f\u914d\u3067\u304d\u3001\u652f\u914d\u682a\u4e3b\u306f\u904e\u534a\u6570\u682a\u4e3b\u306e\u5834\u5408\u3082\u5c11\u6570\u682a\u4e3b\u306e\u5834\u5408\u3082\u3042\u308b<\/li>\n<li>\u6c34\u5e73\u7684\u6240\u6709\uff08\u682a\u5f0f\u6301\u3061\u5408\u3044\uff09\u3001\u5782\u76f4\u7684\uff08\u30d4\u30e9\u30df\u30c3\u30c9\u578b\uff09\u6240\u6709\u3001\u8b70\u6c7a\u6a29\u306e\u7570\u306a\u308b\u8907\u6570\u7a2e\u985e\u682a\u5f0f\u304c\u652f\u914d\u95a2\u4fc2\u3092\u8907\u96d1\u306b\u3059\u308b<\/li>\n<li>\u53d6\u7de0\u5f79\u4f1a\u306f\u4e00\u5c64\u5236\uff08\u696d\u52d9\u57f7\u884c\u30fb\u975e\u696d\u52d9\u57f7\u884c\u53d6\u7de0\u5f79\uff09\u3068\u4e8c\u5c64\u5236\uff08\u76e3\u7763\u5f79\u4f1a\u3068\u57f7\u884c\u5f79\u4f1a\uff09\u306b\u5927\u5225\u3055\u308c\u3001CEO\u304c\u8b70\u9577\u3092\u517c\u306d\u308b\u5834\u5408\u3092CEO\u30c7\u30e5\u30a2\u30ea\u30c6\u30a3\u3068\u3044\u3046<\/li>\n<li>ESG\u60c5\u5831\u306f\u958b\u793a\u304c\u4efb\u610f\u3067\u4e00\u8cab\u6027\u306b\u6b20\u3051\u308b\u305f\u3081\u3001\u95a2\u9023\u6027\u30fb\u6bd4\u8f03\u53ef\u80fd\u6027\u30fb\u610f\u601d\u6c7a\u5b9a\u6709\u7528\u6027\u306e\u3042\u308b\u60c5\u5831\u306e\u5165\u624b\u304c\u8ab2\u984c<\/li>\n<li>ESG\u306b\u304a\u3051\u308b\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\u306f\u3001\u4e8b\u696d\u904b\u55b6\u30fb\u8ca1\u52d9\u696d\u7e3e\u30fb\u8a3c\u5238\u306e\u8a55\u4fa1\u306b\u5f71\u97ff\u3059\u308b\u3068\u898b\u8fbc\u307e\u308c\u308b\u554f\u984c\u3092\u6307\u3059<\/li>\n<li>\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u8ad6\u70b9\u306f\u4f01\u696d\u9593\u3067\u6bd4\u8f03\u7684\u5171\u901a\u3060\u304c\u3001\u74b0\u5883\u30fb\u793e\u4f1a\u306e\u8ad6\u70b9\u306f\u696d\u7a2e\u306b\u3088\u308a\u5927\u304d\u304f\u7570\u306a\u308b<\/li>\n<li>\u682a\u5f0f\u5206\u6790\u3067\u306fESG\u7d71\u5408\u3092\u6a5f\u4f1a\u306e\u767a\u898b\u3068\u30ea\u30b9\u30af\u4f4e\u6e1b\u306e\u4e21\u65b9\u306b\u4f7f\u3044\u3001\u50b5\u5238\u5206\u6790\u3067\u306f\u4e3b\u306b\u4e0b\u65b9\u30ea\u30b9\u30af\u306e\u4f4e\u6e1b\u306b\u4f7f\u3046<\/li>\n<\/ul>\n<p>\u4ee5\u4e0b\u3001LOS\u3054\u3068\u306b\u91cd\u8981\u8ad6\u70b9\u3092\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n<h3>LOS 1\uff1a\u6240\u6709\u69cb\u9020\u306e\u56fd\u969b\u7684\u306a\u9055\u3044<\/h3>\n<p>\u6240\u6709\u69cb\u9020\u306b\u306f<strong>\u5206\u6563\u578b<\/strong>\u3068<strong>\u96c6\u4e2d\u578b<\/strong>\u304c\u3042\u308a\u3001\u96c6\u4e2d\u578b\u3067\u306f\u652f\u914d\u682a\u4e3b\u3068\u5c11\u6570\u682a\u4e3b\u306e\u9593\u306e\u5229\u5bb3\u5bfe\u7acb\uff08\u30d7\u30ea\u30f3\u30b7\u30d1\u30eb\u30fb\u30d7\u30ea\u30f3\u30b7\u30d1\u30eb\u554f\u984c\uff09\u304c\u4e2d\u5fc3\u306b\u306a\u308a\u307e\u3059\u3002\u5206\u6563\u578b\u3067\u306f\u682a\u4e3b\u3068\u7d4c\u55b6\u8005\u306e\u5bfe\u7acb\uff08\u30d7\u30ea\u30f3\u30b7\u30d1\u30eb\u30fb\u30a8\u30fc\u30b8\u30a7\u30f3\u30c8\u554f\u984c\uff09\u304c\u4e2d\u5fc3\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u5206\u6563\u578b\uff1a\u682a\u4e3b\u3068\u7d4c\u55b6\u8005\u306e\u5bfe\u7acb<\/li>\n<li>\u96c6\u4e2d\u578b\uff1a\u652f\u914d\u682a\u4e3b\u3068\u5c11\u6570\u682a\u4e3b\u306e\u5bfe\u7acb<\/li>\n<li>\u6c34\u5e73\u7684\u6240\u6709\uff08\u6301\u3061\u5408\u3044\uff09\u3068\u5782\u76f4\u7684\uff08\u30d4\u30e9\u30df\u30c3\u30c9\u578b\uff09\u6240\u6709<\/li>\n<li>\u8907\u6570\u7a2e\u985e\u682a\u5f0f\uff08\u8b70\u6c7a\u6a29\u306e\u5dee\uff09<\/li>\n<li>\u5f71\u97ff\u529b\u306e\u3042\u308b\u6240\u6709\u8005\uff1a\u9280\u884c\u3001\u540c\u65cf\u3001\u653f\u5e9c\u3001\u6a5f\u95a2\u6295\u8cc7\u5bb6\u3001PE\u3001\u7d4c\u55b6\u8005\u306a\u3069<\/li>\n<\/ul>\n<h3>LOS 2\uff1a\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u6709\u52b9\u6027\u306e\u8a55\u4fa1<\/h3>\n<p>\u30ac\u30d0\u30ca\u30f3\u30b9\u306f\u3001\u53d6\u7de0\u5f79\u4f1a\u306e\u69cb\u6210\u3068\u72ec\u7acb\u6027\u3001\u5831\u916c\u5236\u5ea6\u3001\u682a\u4e3b\u306e\u6a29\u5229\u3001\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u306a\u3069\u304b\u3089\u8a55\u4fa1\u3057\u307e\u3059\u3002<strong>\u4e00\u5c64\u5236\u30fb\u4e8c\u5c64\u5236<\/strong>\u306e\u9055\u3044\u3084<strong>CEO\u30c7\u30e5\u30a2\u30ea\u30c6\u30a3<\/strong>\u306e\u6709\u7121\u304c\u76e3\u7763\u6a5f\u80fd\u306b\u5f71\u97ff\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u53d6\u7de0\u5f79\u4f1a\u306e\u72ec\u7acb\u6027\u30fb\u591a\u69d8\u6027\u30fb\u7d4c\u9a13<\/li>\n<li>\u4e00\u5c64\u5236\u3068\u4e8c\u5c64\u5236\u306e\u53d6\u7de0\u5f79\u4f1a<\/li>\n<li>CEO\u30c7\u30e5\u30a2\u30ea\u30c6\u30a3\uff1a\u76e3\u7763\u6a5f\u80fd\u306e\u5f31\u307e\u308a\u306e\u61f8\u5ff5<\/li>\n<li>\u7d4c\u55b6\u9663\u306e\u5831\u916c\u3068\u696d\u7e3e\u30fb\u9577\u671f\u76ee\u6a19\u306e\u6574\u5408<\/li>\n<li>\u682a\u4e3b\u306e\u8b70\u6c7a\u6a29\uff08\u8907\u6570\u7a2e\u985e\u682a\u5f0f\u306a\u3069\uff09<\/li>\n<li>\u76e3\u67fb\u30fb\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u306e\u900f\u660e\u6027<\/li>\n<\/ul>\n<h3>LOS 3\uff1aESG\u30ea\u30b9\u30af\u3068\u6a5f\u4f1a\u306e\u8b58\u5225<\/h3>\n<p>ESG\u8981\u56e0\u306e\u7279\u5b9a\u306f\u3001\u696d\u7a2e\u3084\u4f01\u696d\u306b\u3068\u3063\u3066<strong>\u30de\u30c6\u30ea\u30a2\u30eb\uff08\u91cd\u8981\uff09<\/strong>\u306a\u8ad6\u70b9\u3092\u898b\u6975\u3081\u308b\u3053\u3068\u304b\u3089\u59cb\u307e\u308a\u307e\u3059\u3002\u60c5\u5831\u6e90\u306f\u81ea\u793e\u8abf\u67fb\u3001ESG\u30c7\u30fc\u30bf\u63d0\u4f9b\u4f1a\u793e\u306e\u8a55\u4fa1\u3001\u975e\u55b6\u5229\u306e\u696d\u754c\u56e3\u4f53\u306a\u3069\u306e\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u30de\u30c6\u30ea\u30a2\u30ea\u30c6\u30a3\uff1a\u696d\u7e3e\u3084\u8a3c\u5238\u4fa1\u5024\u306b\u5f71\u97ff\u3059\u308b\u8ad6\u70b9<\/li>\n<li>\u60c5\u5831\u306e\u8ab2\u984c\uff1a\u4efb\u610f\u958b\u793a\u3001\u4e00\u8cab\u6027\u306e\u6b20\u5982<\/li>\n<li>\u60c5\u5831\u6e90\uff1a\u81ea\u793e\u30ea\u30b5\u30fc\u30c1\u3001ESG\u30c7\u30fc\u30bf\u63d0\u4f9b\u4f1a\u793e\u3001\u696d\u754c\u56e3\u4f53\u30fb\u30a4\u30cb\u30b7\u30a2\u30c6\u30a3\u30d6<\/li>\n<li>\u74b0\u5883\u30fb\u793e\u4f1a\u8981\u56e0\u306f\u696d\u7a2e\u3054\u3068\u306b\u5927\u304d\u304f\u7570\u306a\u308b<\/li>\n<li>\u30ac\u30d0\u30ca\u30f3\u30b9\u8981\u56e0\u306f\u4f01\u696d\u9593\u3067\u6bd4\u8f03\u7684\u5171\u901a<\/li>\n<\/ul>\n<h3>LOS 4\uff1a\u4f01\u696d\u306eESG\u30ea\u30b9\u30af\u30fb\u6a5f\u4f1a\u306e\u8a55\u4fa1<\/h3>\n<p>\u7279\u5b9a\u3057\u305fESG\u8981\u56e0\u3092\u3001\u58f2\u4e0a\u30fb\u8cbb\u7528\u30fb\u8cc7\u7523\u30fb\u8ca0\u50b5\u3001\u3042\u308b\u3044\u306f\u5272\u5f15\u7387\u3078\u306e\u5f71\u97ff\u3068\u3057\u3066<strong>\u8ca1\u52d9\u30e2\u30c7\u30eb\u3068\u8a55\u4fa1\u306b\u53cd\u6620<\/strong>\u3057\u307e\u3059\u3002\u682a\u5f0f\u3067\u306f\u6a5f\u4f1a\u3068\u30ea\u30b9\u30af\u306e\u4e21\u9762\u3001\u50b5\u5238\u3067\u306f\u4e3b\u306b\u4e0b\u65b9\u30ea\u30b9\u30af\u306b\u6ce8\u76ee\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u5b9a\u6027\u7684\u30fb\u5b9a\u91cf\u7684\u306aESG\u8981\u56e0\u306e\u7279\u5b9a<\/li>\n<li>\u8ca1\u52d9\u8af8\u8868\u9805\u76ee\uff08\u58f2\u4e0a\u30fb\u30b3\u30b9\u30c8\u30fb\u6e1b\u640d\u30fb\u5f15\u5f53\uff09\u3078\u306e\u53cd\u6620<\/li>\n<li>\u5272\u5f15\u7387\u3084\u30d0\u30ea\u30e5\u30a8\u30fc\u30b7\u30e7\u30f3\u500d\u7387\u306e\u8abf\u6574<\/li>\n<li>\u682a\u5f0f\uff1a\u6a5f\u4f1a\u306e\u767a\u898b\u3068\u30ea\u30b9\u30af\u4f4e\u6e1b<\/li>\n<li>\u50b5\u5238\uff1a\u4fe1\u7528\u30ea\u30b9\u30af\u30fb\u4e0b\u65b9\u30ea\u30b9\u30af\u306e\u8a55\u4fa1<\/li>\n<\/ul>\n<h2>\u52b9\u7387\u3088\u304f\u5b66\u3076\u306b\u306f FA-Academy<\/h2>\n<p>CFA\u00ae\ufe0e\u306e\u5354\u4f1a\u30c6\u30ad\u30b9\u30c8\u306f\u82f1\u8a9e\u3067\u5206\u91cf\u3082\u591a\u304f\u30011\u3064\u3072\u3068\u3064\u306e\u5358\u5143\u3092\u82f1\u8a9e\u3060\u3051\u3067\u7406\u89e3\u3057\u3066\u3044\u304f\u306e\u306f\u5927\u304d\u306a\u8ca0\u62c5\u3067\u3059\u3002<\/p>\n<p>FA-Academy\uff08Financial Analyst Academy\uff09\u306f\u3001<strong>\u65e5\u672c\u8a9e\u3067\u5b66\u3079\u308b\u6570\u5c11\u306a\u3044CFA\u00ae\ufe0e\u8a66\u9a13\u30b5\u30dd\u30fc\u30c8<\/strong>\u3067\u3059\u3002\u3053\u308c\u307e\u3067 Level 1 \u304b\u3089 Level 3 \u307e\u3067\u591a\u304f\u306e\u5408\u683c\u8005\u3092\u8f29\u51fa\u3057\u3066\u304a\u308a\u3001\u5408\u683c\u8005\u306e\u65b9\u3005\u3068\u306e\u5bfe\u8ac7\u3082\u6570\u591a\u304f\u516c\u958b\u3057\u3066\u3044\u307e\u3059\u3002\u3069\u3093\u306a\u65b9\u304c\u3001\u3069\u306e\u3088\u3046\u306b\u5408\u683c\u3055\u308c\u305f\u306e\u304b\u306f<a href=\"https:\/\/triumphmind.com\/cfa\/category\/gokaku\/\" target=\"_blank\" rel=\"noopener\">\u5408\u683c\u8005\u5bfe\u8ac7\u30fb\u5408\u683c\u4f53\u9a13\u8ac7\u306e\u4e00\u89a7<\/a>\u304b\u3089\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<\/p>\n<ul>\n<li><a href=\"https:\/\/triumphmind.com\/cfa\/level2movie\/\" target=\"_blank\" rel=\"noopener\">Level 2 \u65e5\u672c\u8a9e\u8981\u70b9\u96c6\u306e\u7121\u6599\u30b5\u30f3\u30d7\u30eb\u3092\u53d7\u3051\u53d6\u308b\uff087\u65e5\u9593\u30e1\u30fc\u30eb\u8b1b\u5ea7\uff09<\/a><\/li>\n<li><a href=\"https:\/\/timerex.net\/s\/cfa.tips.slack_2a23\/e72e883e\/\" target=\"_blank\" rel=\"noopener\">\u7121\u6599\u500b\u5225\u9762\u8ac7\u3092\u4e88\u7d04\u3059\u308b\uff08\u5b66\u7fd2\u8a08\u753b\u306e\u3054\u76f8\u8ac7\uff09<\/a><\/li>\n<li><a href=\"https:\/\/triumphmind.com\/cfa\/course\/\" target=\"_blank\" rel=\"noopener\">\u53d7\u8b1b\u6848\u5185\uff08\u30b3\u30fc\u30b9\u4e00\u89a7\u30fb\u53d7\u8b1b\u6599\uff09\u3092\u898b\u308b<\/a><\/li>\n<\/ul>\n<div class=\"cfalm-nav\">\u524d\u306e\u5358\u5143\uff1a<a href=\"https:\/\/triumphmind.com\/cfa\/2026\/09\/22\/cfa-l2-corp-lm1\/\">LM1 Analysis of Dividends and Share Repurchases\uff08\u914d\u5f53\u3068\u81ea\u793e\u682a\u8cb7\u3044\u306e\u5206\u6790\uff09<\/a><br \/>\n\u6b21\u306e\u5358\u5143\uff1a<a href=\"https:\/\/triumphmind.com\/cfa\/2026\/09\/22\/cfa-l2-corp-lm3\/\">LM3 Cost of Capital: Advanced Topics\uff08\u8cc7\u672c\u30b3\u30b9\u30c8\uff1a\u767a\u5c55\u7684\u30c8\u30d4\u30c3\u30af\uff09<\/a><br \/>\n\u5168\u4f53\u306e\u76ee\u6b21\uff1a<a href=\"https:\/\/triumphmind.com\/cfa\/cfa-curriculum\/#l2-corp\">CFA\u00ae\ufe0e \u5b66\u7fd2\u5185\u5bb9\u306e\u76ee\u6b21\uff08Level 2 Corporate Finance\uff09<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>CFA\u00ae\ufe0e Level 2 Corporate Finance LM2\u300cEnvironmental, Social, and Governance (ESG) Considerations in Investment Analysis\uff08\u6295\u8cc7\u5206\u6790\u306b\u304a\u3051\u308bESG\u306e\u8003\u616e\uff09\u300d\u306eLOS\uff08\u5b66\u7fd2\u76ee\u6a19\uff09\u3068\u91cd\u8981\u8ad6\u70b9\u3092\u3001\u6700\u65b0\u7248\u30ab\u30ea\u30ad\u30e5\u30e9\u30e0\u306b\u57fa\u3065\u3044\u3066\u65e5\u672c\u8a9e\u3067\u6574\u7406\u3057\u307e\u3057\u305f\u3002<\/p>\n","protected":false},"author":1,"featured_media":11180,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jin_ogp_image_url":"","_jin_last_featured_id":0,"footnotes":""},"categories":[99],"tags":[],"class_list":["post-10834","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-level2-topics"],"_links":{"self":[{"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/posts\/10834","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/comments?post=10834"}],"version-history":[{"count":1,"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/posts\/10834\/revisions"}],"predecessor-version":[{"id":11007,"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/posts\/10834\/revisions\/11007"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/media\/11180"}],"wp:attachment":[{"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/media?parent=10834"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/categories?post=10834"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/triumphmind.com\/cfa\/wp-json\/wp\/v2\/tags?post=10834"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}