From FY2023 onwards, securities reports in Japan must include information on the relationship between not only environmental aspects but also social aspects and corporate activities, such as environmental initiatives, employee development and diversity.

Sustainability information disclosure is becoming increasingly important globally, with the EU establishing a Corporate Sustainability Reporting Directive (CSRD) and Standard (ESRS), which will make it mandatory for many companies to report ESG information. The US is also seeing a response through mandatory human capital disclosure.

This article introduces trends in sustainability reporting in Japan, Europe and the USA.

[Commentary] The importance of social and human capital in financial reports.
https://aiesg.co.jp/report/240529_securities-report/

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] 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/

[Commentary] ESRS (European Sustainability Reporting Standard).
https://aiesg.co.jp/report/2301208_esrs/

[Commentary] Alphabet soup - Disorder and convergence of sustainability standards.
https://aiesg.co.jp/report/2301226_alphabet-soup/

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

Commentary] What is the SASB Standard for ESG Disclosure? (Part 2) Benefits for companies
https://aiesg.co.jp/report/2301115_sasb2/

[Commentary] ISSB - Global Baseline for Sustainability Disclosure.
https://aiesg.co.jp/report/2301130_issb/

What is materiality in sustainability reporting?
https://aiesg.co.jp/report/240201_materiality/