Concepts such as human capital and natural capital have rapidly spread in recent years as non-financial capital. This is a movement to regard human resources and the environment not as costs or resources as they have been perceived in the past, but as 'capital' that can be used as the basis for corporate activities, and to disclose this to the market as an object of investment.

This article provides an overview of national and international disclosure regulations and guidelines on these developments in non-financial capital, and explains the concept of 'impact-weighted accounting', which translates them into monetary terms and reflects them in the financial statements.

[Commentary] Non-financial capital: trends in human and natural capital - domestic and international disclosure regulations and guidelines.
https://aiesg.co.jp/report/240329_human-natural-capital/

We hope that through this article you will gain a better understanding of the situation. Please read on.


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

Commentary] IWI (New National Wealth Index: Inclusive Wealth Index) - a new indicator to measure wellbeing.
https://aiesg.co.jp/report/240221_iwi/

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/

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

[Commentary] TNFD early adopters and their characteristics.
https://aiesg.co.jp/report/240314_tnfd-early-adaptor/

Commentary] Nature Positive : Creating a society that can live in harmony with nature - About OECM and nature symbiosis sites.
https://aiesg.co.jp/report/240214_nature-positive/