A commentary article on non-financial disclosure of social aspects such as human rights issues and inequalities, which are receiving increasing attention following climate change and environmental issues, is now available.

Frameworks for ESG disclosure, including the TCFD, TNFD and SASB, have been continuously updated in recent years, and companies need to consider a range of disclosures that are in line with the reality of their business and the demands of society.

This issue introduces the successive and latest frameworks on human rights and social aspects and the responses required from companies.
We hope that through this article you will gain a better understanding of the situation. Please read on.

Commentary] The importance of social aspects in non-financial information disclosure.
https://aiesg.co.jp/report/2301214_tisfd1/

*Related page*.
Report list : Regulations/standards
https://aiesg.co.jp/report_tag/基準-規制/

[Commentary on paper] The impact of climate change on conflict - a systematic review of the vulnerability conditions of society.
https://aiesg.co.jp/report/report_climatechange_conflict/

[Commentary] Nikkei article: aiESG supply chain analysis of electric vehicle (EV) production and ESG indicators worsening due to 'de-China'.
https://aiesg.co.jp/report/2301016_nikkeiev1/

[Explanation] What is the TNFD? A new bridge between finance and the natural environment
https://aiesg.co.jp/report/230913_tnfdreport/

Commentary] What is the SASB Standard for ESG Information Disclosure? (Part 1) SASB Overview
https://aiesg.co.jp/report/2301025_sasb1/

Commentary] CSRD: The EU version of the Sustainability Reporting Standard just before it comes into force - the impact on Japanese companies.
https://aiesg.co.jp/report/2301120_csrd/