Report
[Commentary] CSRD: The European Union's Corporate Sustainability Reporting Directive Latest news.
The EU has strengthened its regulations on sustainability reporting with a new directive, Corporate Sustainability, which requires companies to disclose detailed environmental, social and governance (ESG) information...
[Commentary] Future course of action of the Task Force on Inequality and Social-related Financial Disclosures (TISFD).
In May 2024, the Taskforce on Inequality and Social-related Financia...
[Commentary] Summary on the expanding environmental certification system.
~ Integration of social aspects ~.
With the global need to work towards a sustainable society, companies and consumers are becoming increasingly aware of environmental considerations. In this context, certification schemes that have historically developed to certify products and ser...
[Paper commentary] Clarifying that corporate climate change action reduces the cost of capital.
~Data analysis of 2100 Japanese companies reveals relationships~.
21 May 2024, in a paper by Shunsuke Managi, Representative Director, and Keely Alexander Ryuta, Director and Chief Researcher, and Hidemichi Fujii, Professor, Graduate School of Economics, Kyushu University, and others ...
[Commentary] Latest ISSB developments.
~Start considering biodiversity and human capital~.
On 23 April 2024, the International Sustainability Standards Board (ISSB)...
[Commentary] The importance of social and human capital in financial reports.
Since the disclosure of the Annual Securities Report for the year ended 31 March 2023 in Japan, the relationship between social and corporate activities as well as environmental aspects, such as environmental initiatives, employee development and diversity, has been described...